FRA:ISHA Income Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Revenue	34.25	38.76	37.99	36.8	36	33.61
Revenue Growth (YoY)	-12.37%	2.04%	3.22%	2.25%	7.11%	6.28%
Cost of Revenue	18.88	21.07	22.18	21.09	18.59	17.94
Gross Profit	15.37	17.69	15.8	15.71	17.4	15.66
Selling, General & Admin	9.32	10.68	11.63	11.47	10.98	10.82
Research & Development	7.4	6.71	6.93	6.85	5.66	3.78
Other Operating Expenses	-0.76	-0.27	-0.12	0.29	-0.05	0.02
Operating Expenses	15.96	17.12	18.44	18.61	16.59	14.61
Operating Income	-0.58	0.57	-2.64	-2.9	0.81	1.05
Interest Expense	-0.51	-0.49	-0.53	-0.53	-0.38	-0.14
Interest & Investment Income	0.12	0.13	0.06	0	-	0
Currency Exchange Gain (Loss)	-0.15	0.05	0.11	0.03	0.05	-0.1
EBT Excluding Unusual Items	-1.12	0.25	-3.01	-3.39	0.48	0.81
Merger & Restructuring Charges	-1.15	-0.55	-	-	-	0.08
Gain (Loss) on Sale of Assets	0	0	-	0	0	0.01
Other Unusual Items	-	-	-	-	0.45	-
Pretax Income	-2.27	-0.3	-3.01	-3.39	0.93	0.9
Income Tax Expense	0.07	0.06	0.07	0.17	0.12	0.11
Net Income	-2.34	-0.35	-3.08	-3.56	0.81	0.79
Net Income to Common	-2.34	-0.35	-3.08	-3.56	0.81	0.79
Net Income Growth	-	-	-	-	2.14%	-
Shares Outstanding (Basic)	16	15	15	14	14	14
Shares Outstanding (Diluted)	16	15	15	14	16	15
Shares Change (YoY)	23.85%	0.19%	2.54%	-9.09%	5.40%	10.33%
EPS (Basic)	-0.15	-0.02	-0.21	-0.25	0.06	0.06
EPS (Diluted)	-0.15	-0.02	-0.21	-0.25	0.06	0.06
EPS Growth	-	-	-	-	2.14%	-
Free Cash Flow	4.5	2.06	2.8	1.01	4.25	4.54
Free Cash Flow Per Share	0.28	0.14	0.19	0.07	0.27	0.31
Gross Margin	44.88%	45.63%	41.60%	42.70%	48.35%	46.61%
Operating Margin	-1.70%	1.47%	-6.95%	-7.87%	2.26%	3.12%
Profit Margin	-6.82%	-0.91%	-8.11%	-9.66%	2.25%	2.36%
Free Cash Flow Margin	13.13%	5.31%	7.38%	2.75%	11.79%	13.52%
EBITDA	-0.31	0.79	-2.41	-2.66	1.08	1.3
EBITDA Margin	-0.90%	2.02%	-6.34%	-7.22%	2.99%	3.87%
D&A For EBITDA	0.28	0.21	0.23	0.24	0.26	0.25
EBIT	-0.58	0.57	-2.64	-2.9	0.81	1.05
EBIT Margin	-1.70%	1.47%	-6.95%	-7.87%	2.26%	3.12%
Effective Tax Rate	-	-	-	-	12.72%	12.08%
Revenue as Reported	34.25	38.76	37.99	36.8	36	33.61

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