ELQ S.A. (FRA:7DP)

ELQ S.A. Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	68.32	74.3	83.68	28.37	25.62	37.14
Revenue Growth (YoY)	-11.63%	-11.20%	194.98%	10.70%	-31.01%	21.34%
Cost of Revenue	34.58	43.6	50.64	17.67	11.12	9.29
Gross Profit	33.74	30.7	33.03	10.69	14.5	27.85
Selling, General & Admin	24.38	21.33	18.09	9.61	16.68	27.86
Amortization of Goodwill & Intangibles	-	-	-	-	-	0.15
Other Operating Expenses	1.4	1.5	2.01	-1.5	-0.7	-0.33
Operating Expenses	26.05	23.33	20.45	8.31	17.24	29.54
Operating Income	7.7	7.37	12.59	2.39	-2.74	-1.69
Interest Expense	-0.3	-0.2	-0.14	-0.03	-0.26	-0.39
Interest & Investment Income	0.12	0	0.07	0.01	0.03	0
Currency Exchange Gain (Loss)	0.01	0.01	0.22	0.11	0.05	-0.38
Other Non Operating Income (Expenses)	-0.04	-0	-0.49	-0.01	-	-
EBT Excluding Unusual Items	7.49	7.19	12.25	2.46	-2.92	-2.45
Impairment of Goodwill	-	-	-	-	-0.15	-
Gain (Loss) on Sale of Assets	0.17	-0.04	0.12	-	-0.2	-0.06
Asset Writedown	-5.26	-5.26	-0.06	-	-0.08	-
Legal Settlements	-0.54	-0.54	-	-0.05	-	-0.07
Other Unusual Items	-	-	-	-	1.53	-
Pretax Income	1.86	1.35	12.3	2.41	-1.82	-2.59
Income Tax Expense	-0.63	-0.83	2.59	0.51	0.06	0.06
Net Income	2.49	2.18	9.72	1.89	-1.88	-2.65
Net Income to Common	2.49	2.18	9.72	1.89	-1.88	-2.65
Net Income Growth	-54.87%	-77.59%	412.92%	-	-	-
Shares Outstanding (Basic)	100	100	100	100	100	100
Shares Outstanding (Diluted)	100	100	100	100	100	100
EPS (Basic)	0.02	0.02	0.10	0.02	-0.02	-0.03
EPS (Diluted)	0.02	0.02	0.10	0.02	-0.02	-0.03
EPS Growth	-54.87%	-77.59%	412.94%	-	-	-
Free Cash Flow	-3.54	-2.46	-0.9	2.33	0.01	-1.34
Free Cash Flow Per Share	-0.04	-0.03	-0.01	0.02	-	-0.01
Gross Margin	49.39%	41.32%	39.48%	37.69%	56.60%	74.98%
Operating Margin	11.26%	9.92%	15.04%	8.41%	-10.69%	-4.54%
Profit Margin	3.64%	2.93%	11.61%	6.68%	-7.35%	-7.13%
Free Cash Flow Margin	-5.17%	-3.31%	-1.07%	8.22%	0.04%	-3.61%
EBITDA	7.91	7.88	12.94	2.58	-1.24	0.33
EBITDA Margin	11.58%	10.60%	15.46%	9.11%	-4.85%	0.88%
D&A For EBITDA	0.21	0.51	0.35	0.2	1.5	2.01
EBIT	7.7	7.37	12.59	2.39	-2.74	-1.69
EBIT Margin	11.26%	9.92%	15.04%	8.41%	-10.69%	-4.54%
Effective Tax Rate	-	-	21.03%	21.27%	-	-
Revenue as Reported	82.57	73.36	83.57	33.22	21.72	40.58
Advertising Expenses	-	0.61	1.62	0.96	0.38	0.3

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