ELQ S.A. Income Statement

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

Millions PLN. 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	74.86	74.3	83.68	28.37	25.62
Revenue Growth (YoY)	0.75%	-11.20%	194.98%	10.70%	-31.01%
Cost of Revenue	48.69	43.6	50.64	17.67	11.12
Gross Profit	26.16	30.7	33.03	10.69	14.5
Selling, General & Admin	25.12	21.33	18.09	9.61	16.68
Other Operating Expenses	-6.32	1.5	2.01	-1.5	-0.7
Operating Expenses	19.51	23.33	20.45	8.31	17.24
Operating Income	6.66	7.37	12.59	2.39	-2.74
Interest Expense	-0.6	-0.2	-0.14	-0.03	-0.26
Interest & Investment Income	0.12	0	0.07	0.01	0.03
Currency Exchange Gain (Loss)	-	0.01	0.22	0.11	0.05
Other Non Operating Income (Expenses)	0.05	-0	-0.49	-0.01	-
EBT Excluding Unusual Items	6.22	7.19	12.25	2.46	-2.92
Impairment of Goodwill	-	-	-	-	-0.15
Gain (Loss) on Sale of Assets	-	-0.04	0.12	-	-0.2
Asset Writedown	-	-5.26	-0.06	-	-0.08
Legal Settlements	-	-0.54	-	-0.05	-
Other Unusual Items	-	-	-	-	1.53
Pretax Income	6.22	1.35	12.3	2.41	-1.82
Income Tax Expense	2.12	-0.83	2.59	0.51	0.06
Net Income	4.1	2.18	9.72	1.89	-1.88
Net Income to Common	4.1	2.18	9.72	1.89	-1.88
Net Income Growth	88.33%	-77.59%	412.92%	-	-
Shares Outstanding (Basic)	100	100	100	100	100
Shares Outstanding (Diluted)	100	100	100	100	100
EPS (Basic)	0.04	0.02	0.10	0.02	-0.02
EPS (Diluted)	0.04	0.02	0.10	0.02	-0.02
EPS Growth	88.33%	-77.59%	412.94%	-	-
Free Cash Flow	-2.51	-2.46	-0.9	2.33	0.01
Free Cash Flow Per Share	-0.03	-0.03	-0.01	0.02	-
Gross Margin	34.95%	41.32%	39.48%	37.69%	56.60%
Operating Margin	8.89%	9.92%	15.04%	8.41%	-10.69%
Profit Margin	5.48%	2.93%	11.61%	6.68%	-7.35%
Free Cash Flow Margin	-3.35%	-3.31%	-1.07%	8.22%	0.04%
EBITDA	7.36	7.88	12.94	2.58	-1.24
EBITDA Margin	9.83%	10.60%	15.46%	9.11%	-4.85%
D&A For EBITDA	0.7	0.51	0.35	0.2	1.5
EBIT	6.66	7.37	12.59	2.39	-2.74
EBIT Margin	8.89%	9.92%	15.04%	8.41%	-10.69%
Effective Tax Rate	34.13%	-	21.03%	21.27%	-
Revenue as Reported	79.11	73.36	83.57	33.22	21.72
Advertising Expenses	-	0.61	1.62	0.96	0.38

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