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	18.51	16.19	16.09	16.31	14.88
Other Operating Expenses	-28.96	-4.75	-7.11	-8.08	-7.62
Operating Expenses	-10.45	11.44	8.98	8.23	7.26
Operating Income	15.03	-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	14.8	-9.93	-5.76	1.05	5.89
Gain (Loss) on Sale of Assets	-	0	0.06	0	0.01
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	-	7.96	1.27	4.3	6.32
Free Cash Flow Per Share	-	0.28	0.04	0.15	0.22
Gross Margin	20.40%	11.11%	11.58%	23.35%	21.58%
Operating Margin	66.97%	-46.17%	-13.35%	5.18%	10.76%
Profit Margin	65.96%	-48.97%	-4.92%	0.86%	5.79%
Free Cash Flow Margin	-	39.85%	3.52%	9.48%	9.42%
EBITDA	15.6	-7.77	-2.87	4.83	9.26
EBITDA Margin	69.49%	-38.92%	-7.96%	10.66%	13.79%
D&A For EBITDA	0.57	1.45	1.94	2.48	2.03
EBIT	15.03	-9.22	-4.81	2.35	7.23
EBIT Margin	66.97%	-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

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.