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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Revenue	939.87	943.28	1,041	904.99	730.11	619.59
Revenue Growth (YoY)	-6.25%	-9.40%	15.04%	23.95%	17.84%	5.15%
Cost of Revenue	500.77	511.55	513.03	457.73	356.12	311.85
Gross Profit	439.1	431.73	528.08	447.26	373.99	307.74
Selling, General & Admin	267.53	274.08	284.47	244.23	217.38	208.3
Research & Development	52.34	59.7	69.34	58.93	39.67	27.64
Other Operating Expenses	-11.13	-4.74	1.15	-0.28	-5.64	-9.37
Operating Expenses	308.73	329.04	354.96	302.88	251.41	226.57
Operating Income	130.37	102.7	173.12	144.38	122.58	81.17
Interest Expense	-33.95	-37.59	-37.45	-19.63	-13.91	-14.6
Interest & Investment Income	31.04	27.78	17.09	7.53	2.99	3.7
Currency Exchange Gain (Loss)	1.07	3	-4.69	0.11	-11.28	0.44
Other Non Operating Income (Expenses)	-7.46	-19.95	-5.21	-3.43	13.92	-3.38
EBT Excluding Unusual Items	121.08	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	0.38	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	98.97	54.25	147.06	125.69	93.84	57.96
Income Tax Expense	45.4	104.23	16.41	11.73	4.12	11.68
Earnings From Continuing Operations	53.57	-49.98	130.66	113.96	89.71	46.28
Net Income to Company	53.57	-49.98	130.66	113.96	89.71	46.28
Minority Interest in Earnings	0	0	0.01	0.01	0.01	-
Net Income	53.58	-49.98	130.66	113.96	89.72	46.28
Net Income to Common	53.58	-49.98	130.66	113.96	89.72	46.28
Net Income Growth	209.34%	-	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)	-	-	-0.27%	-0.06%	-	-
EPS (Basic)	1.00	-0.93	2.43	2.11	1.66	0.86
EPS (Diluted)	1.00	-0.93	2.43	2.11	1.66	0.86
EPS Growth	209.34%	-	14.97%	27.10%	93.87%	-32.78%
Free Cash Flow	133.26	165.38	37.62	-9.41	96.69	21.26
Free Cash Flow Per Share	2.48	3.08	0.70	-0.17	1.79	0.39
Dividend Per Share	0.613	0.613	0.197	-	-	-
Dividend Growth	211.80%	211.80%	-	-	-	-
Gross Margin	46.72%	45.77%	50.72%	49.42%	51.22%	49.67%
Operating Margin	13.87%	10.89%	16.63%	15.95%	16.79%	13.10%
Profit Margin	5.70%	-5.30%	12.55%	12.59%	12.29%	7.47%
Free Cash Flow Margin	14.18%	17.53%	3.61%	-1.04%	13.24%	3.43%
EBITDA	153.57	126.68	195.51	164.05	140.97	98.17
EBITDA Margin	16.34%	13.43%	18.78%	18.13%	19.31%	15.84%
D&A For EBITDA	23.2	23.98	22.39	19.67	18.4	17
EBIT	130.37	102.7	173.12	144.38	122.58	81.17
EBIT Margin	13.87%	10.89%	16.63%	15.95%	16.79%	13.10%
Effective Tax Rate	45.87%	192.12%	11.15%	9.34%	4.39%	20.15%

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