S.C. 24 Ianuarie S.A. (BVB:IANY)

S.C. 24 Ianuarie Income Statement

Financials in millions RON. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jan 1, 2025	Jan 1, 2024	Dec 31, 2022	Dec 31, 2021
Operating Revenue	40.89	36.66	57.53	60.46	45.97
Other Revenue	0.36	0.41	-	-	-
Revenue	41.25	37.07	57.53	60.46	45.97
Revenue Growth (YoY)	11.29%	-35.57%	-4.85%	31.52%	28.62%
Cost of Revenue	15.71	9.36	26.24	30.98	21.02
Gross Profit	25.54	27.71	31.3	29.48	24.95
Selling, General & Admin	16.18	18.6	19.34	25.86	21.68
Other Operating Expenses	5.66	5.44	7.41	0.01	0.11
Operating Expenses	24.37	26.77	28.89	25.87	21.8
Operating Income	1.17	0.94	2.41	3.61	3.15
Interest Expense	-0.62	-0.85	-0.63	-0.18	-0.13
Interest & Investment Income	0	0	0	0	0
Currency Exchange Gain (Loss)	-	-	-	-0.3	-0.37
Other Non Operating Income (Expenses)	-0.41	0.14	-0.04	-	0
EBT Excluding Unusual Items	0.15	0.23	1.73	3.12	2.66
Asset Writedown	-	-	-	-2.08	-2.05
Pretax Income	0.15	0.23	1.73	1.04	0.61
Income Tax Expense	0.02	0.01	0.19	0.08	0.07
Net Income	0.13	0.22	1.54	0.96	0.54
Net Income to Common	0.13	0.22	1.54	0.96	0.54
Net Income Growth	-41.55%	-85.97%	60.15%	78.13%	183.69%
Shares Outstanding (Basic)	0	0	-	0	0
Shares Outstanding (Diluted)	0	0	-	0	0
EPS (Basic)	0.26	0.44	-	1.97	1.11
EPS (Diluted)	0.26	0.44	-	1.97	1.11
EPS Growth	-41.55%	-	-	78.13%	-
Free Cash Flow	1.2	-0.92	-3.19	-4.88	-1.19
Free Cash Flow Per Share	2.46	-1.89	-	-10.00	-2.43
Gross Margin	61.91%	74.75%	54.40%	48.76%	54.27%
Operating Margin	2.85%	2.53%	4.18%	5.96%	6.86%
Profit Margin	0.31%	0.58%	2.68%	1.59%	1.18%
Free Cash Flow Margin	2.91%	-2.49%	-5.55%	-8.07%	-2.58%
EBITDA	3.69	3.66	4.49	5.69	5.2
EBITDA Margin	8.95%	9.88%	7.80%	9.40%	11.31%
D&A For EBITDA	2.52	2.72	2.08	2.08	2.05
EBIT	1.17	0.94	2.41	3.61	3.15
EBIT Margin	2.84%	2.53%	4.18%	5.96%	6.86%
Effective Tax Rate	13.18%	4.12%	11.05%	7.74%	11.67%
Revenue as Reported	39.07	45.64	53.4	59.62	48.34

Source: S&P Global Market Intelligence. Standard template. Financial Sources.