Ouro Fino Saúde Animal Participações S.A. (BVMF: OFSA3)

OFSA3 Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Revenue	958.76	943.28	1,041	904.99	730.11	619.59
Revenue Growth (YoY)	-2.71%	-9.40%	15.04%	23.95%	17.84%	5.15%
Cost of Revenue	493.73	511.55	513.03	457.73	356.12	311.85
Gross Profit	465.02	431.73	528.08	447.26	373.99	307.74
Selling, General & Admin	268.91	274.08	284.47	244.23	217.38	208.3
Research & Development	59.7	59.7	69.34	58.93	39.67	27.64
Other Operating Expenses	-3.58	-4.74	1.15	-0.28	-5.64	-9.37
Operating Expenses	325.03	329.04	354.96	302.88	251.41	226.57
Operating Income	139.99	102.7	173.12	144.38	122.58	81.17
Interest Expense	-17.92	-37.59	-37.45	-19.63	-13.91	-14.6
Interest & Investment Income	30.61	27.78	17.09	7.53	2.99	3.7
Currency Exchange Gain (Loss)	2.7	3	-4.69	0.11	-11.28	0.44
Other Non Operating Income (Expenses)	2.83	-19.95	-5.21	-3.43	13.92	-3.38
EBT Excluding Unusual Items	158.21	75.94	142.86	128.96	114.3	67.33
Merger & Restructuring Charges	-	-	1.67	-	-	-
Impairment of Goodwill	-25.14	-25.14	-	-	-	-
Gain (Loss) on Sale of Assets	0.79	0.79	3.01	2.55	0.21	0.33
Asset Writedown	-0.88	-0.88	-0.48	-5.82	-20.66	-9.7
Other Unusual Items	3.54	3.54	-	-	-	-
Pretax Income	136.52	54.25	147.06	125.69	93.84	57.96
Income Tax Expense	45.47	104.23	16.41	11.73	4.12	11.68
Earnings From Continuing Operations	91.06	-49.98	130.66	113.96	89.71	46.28
Net Income to Company	91.06	-49.98	130.66	113.96	89.71	46.28
Minority Interest in Earnings	0.01	0	0.01	0.01	0.01	-
Net Income	91.06	-49.98	130.66	113.96	89.72	46.28
Net Income to Common	91.06	-49.98	130.66	113.96	89.72	46.28
Net Income Growth	-	-	14.65%	27.02%	93.87%	-32.78%
Shares Outstanding (Basic)	54	54	54	54	54	54
Shares Outstanding (Diluted)	54	54	54	54	54	54
Shares Change (YoY)	0.00%	-	-0.27%	-0.06%	-	-
EPS (Basic)	1.69	-0.93	2.43	2.11	1.66	0.86
EPS (Diluted)	1.69	-0.93	2.43	2.11	1.66	0.86
EPS Growth	-	-	14.97%	27.10%	93.87%	-32.78%
Free Cash Flow	48.92	165.38	37.62	-9.41	96.69	21.26
Free Cash Flow Per Share	0.91	3.08	0.70	-0.17	1.79	0.39
Dividend Per Share	0.337	0.613	0.197	-	-	-
Dividend Growth	-28.80%	211.80%	-	-	-	-
Gross Margin	48.50%	45.77%	50.72%	49.42%	51.22%	49.67%
Operating Margin	14.60%	10.89%	16.63%	15.95%	16.79%	13.10%
Profit Margin	9.50%	-5.30%	12.55%	12.59%	12.29%	7.47%
Free Cash Flow Margin	5.10%	17.53%	3.61%	-1.04%	13.24%	3.43%
EBITDA	165	126.68	195.51	164.05	140.97	98.17
EBITDA Margin	17.21%	13.43%	18.78%	18.13%	19.31%	15.84%
D&A For EBITDA	25.01	23.98	22.39	19.67	18.4	17
EBIT	139.99	102.7	173.12	144.38	122.58	81.17
EBIT Margin	14.60%	10.89%	16.63%	15.95%	16.79%	13.10%
Effective Tax Rate	33.30%	192.12%	11.15%	9.34%	4.39%	20.15%

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