BVL:RECORDI1 Income Statement

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Revenue	22.44	19.97	36.02	45.31	67.13
Revenue Growth (YoY)	12.36%	-44.55%	-20.52%	-32.50%	0.03%
Cost of Revenue	17.86	17.75	31.85	34.73	52.64
Gross Profit	4.58	2.22	4.17	10.58	14.48
Selling, General & Admin	17.59	16.19	16.09	16.31	14.88
Other Operating Expenses	-56.6	-4.75	-7.11	-8.08	-7.62
Operating Expenses	-39	11.44	8.98	8.23	7.26
Operating Income	43.58	-9.22	-4.81	2.35	7.23
Interest Expense	-	-0.67	-0.92	-1.37	-0.88
Interest & Investment Income	-	-	0.04	0.1	0.18
Currency Exchange Gain (Loss)	-0.23	-0.04	-0.07	-0.03	-0.64
EBT Excluding Unusual Items	43.36	-9.93	-5.76	1.05	5.89
Gain (Loss) on Sale of Assets	-28.02	0	0.06	0	0.01
Asset Writedown	-0.53	-	-	-	-
Other Unusual Items	-	-	-	-0.08	-0.1
Pretax Income	14.8	-9.93	-2.09	0.96	5.79
Income Tax Expense	-	-0.15	-0.31	0.58	1.9
Net Income	14.8	-9.78	-1.77	0.39	3.89
Net Income to Common	14.8	-9.78	-1.77	0.39	3.89
Net Income Growth	-	-	-	-89.99%	140.53%
Shares Outstanding (Basic)	29	29	29	29	29
Shares Outstanding (Diluted)	29	29	29	29	29
Shares Change (YoY)	0.00%	-	-	-	-1.03%
EPS (Basic)	0.52	-0.34	-0.06	0.01	0.14
EPS (Diluted)	0.52	-0.34	-0.06	0.01	0.14
EPS Growth	-	-	-	-89.99%	143.03%
Free Cash Flow	11.74	7.96	1.27	4.3	6.32
Free Cash Flow Per Share	0.41	0.28	0.04	0.15	0.22
Gross Margin	20.40%	11.11%	11.58%	23.35%	21.58%
Operating Margin	194.20%	-46.17%	-13.35%	5.18%	10.76%
Profit Margin	65.96%	-48.97%	-4.92%	0.86%	5.79%
Free Cash Flow Margin	52.30%	39.85%	3.52%	9.48%	9.42%
EBITDA	44.58	-7.77	-2.87	4.83	9.26
EBITDA Margin	198.65%	-38.92%	-7.96%	10.66%	13.79%
D&A For EBITDA	1	1.45	1.94	2.48	2.03
EBIT	43.58	-9.22	-4.81	2.35	7.23
EBIT Margin	194.20%	-46.17%	-13.35%	5.18%	10.76%
Effective Tax Rate	-	-	-	59.65%	32.88%
Advertising Expenses	-	0.1	0.03	0.02	0.05

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