Impact Developer & Contractor S.A. (BVB: IMP)

IMP Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	209.82	171.22	219.2	137.59	204.4	156.68
Other Revenue	-	-	-	-	0.93	0
Revenue	209.82	171.22	219.2	137.59	205.33	156.68
Revenue Growth (YoY)	11.43%	-21.89%	59.32%	-32.99%	31.04%	49.77%
Cost of Revenue	150.66	127.45	152.09	87.74	138.85	83.9
Gross Profit	59.16	43.77	67.11	49.85	66.48	72.78
Selling, General & Admin	36.28	39.01	35.7	29.76	27.03	25.51
Other Operating Expenses	9.98	-5.3	-6.15	6.76	1.72	1.61
Operating Expenses	50.23	37.72	31.87	37.68	30.49	28.04
Operating Income	8.94	6.05	35.24	12.17	35.99	44.74
Interest Expense	-29.44	-22.03	-5.13	-2.72	-6.43	-2.75
Interest & Investment Income	0.2	0.28	0.37	0	0.24	0.2
Currency Exchange Gain (Loss)	-1.32	0.01	0.14	-3.55	-4.42	-3.06
Other Non Operating Income (Expenses)	-2.05	-1.6	-1.62	2.81	0.36	-0.31
EBT Excluding Unusual Items	-23.67	-17.3	29	8.72	25.75	38.82
Gain (Loss) on Sale of Assets	3.57	3.04	-3.83	0.1	4.86	-
Asset Writedown	-1.5	43.14	77.66	86.48	60.84	144.56
Pretax Income	-21.6	28.88	102.83	95.3	91.44	183.38
Income Tax Expense	-3.53	-0.23	18.06	16.5	16.59	28.89
Earnings From Continuing Operations	-18.07	29.11	84.77	78.8	74.86	154.48
Minority Interest in Earnings	-2.89	-2.29	0.86	-	-	-
Net Income	-20.96	26.81	85.62	78.8	74.86	154.48
Net Income to Common	-20.96	26.81	85.62	78.8	74.86	154.48
Net Income Growth	-	-68.69%	8.66%	5.27%	-51.54%	641.75%
Shares Outstanding (Basic)	2,365	2,366	2,319	2,243	2,213	2,305
Shares Outstanding (Diluted)	2,365	2,366	2,319	2,243	2,213	2,305
Shares Change (YoY)	0.00%	2.01%	3.37%	1.38%	-4.00%	-1.23%
EPS (Basic)	-0.01	0.01	0.04	0.04	0.03	0.07
EPS (Diluted)	-0.01	0.01	0.04	0.04	0.03	0.07
EPS Growth	-	-69.30%	5.12%	3.84%	-49.52%	651.08%
Free Cash Flow	77.51	6.69	-89.89	-91.14	-8.76	-14.06
Free Cash Flow Per Share	0.03	0.00	-0.04	-0.04	-0.00	-0.01
Dividend Per Share	-	-	-	-	-	0.005
Dividend Growth	-	-	-	-	-	20.00%
Gross Margin	28.20%	25.56%	30.62%	36.23%	32.38%	46.45%
Operating Margin	4.26%	3.53%	16.08%	8.85%	17.53%	28.55%
Profit Margin	-9.99%	15.66%	39.06%	57.27%	36.46%	98.60%
Free Cash Flow Margin	36.94%	3.91%	-41.01%	-66.24%	-4.27%	-8.97%
EBITDA	12.91	10.05	37.57	12.96	37.59	45.67
EBITDA Margin	6.15%	5.87%	17.14%	9.42%	18.31%	29.15%
D&A For EBITDA	3.98	4.01	2.32	0.79	1.6	0.93
EBIT	8.94	6.05	35.24	12.17	35.99	44.74
EBIT Margin	4.26%	3.53%	16.08%	8.85%	17.53%	28.55%
Effective Tax Rate	-	-	17.57%	17.31%	18.14%	15.76%

Source: S&P Capital IQ. Standard template. Financial Sources.