LS Invest AG (HAM: IFA)

LS Invest AG Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Operating Revenue	128.76	128.76	123.64	73.79	47.47	76.63
Other Revenue	0.8	0.8	0.87	0.63	0.69	0.65
Revenue	129.56	129.56	124.52	74.42	48.16	77.27
Revenue Growth (YoY)	153.13%	4.05%	67.32%	54.52%	-37.68%	-5.97%
Cost of Revenue	75.09	75.09	78.72	54.99	41.85	63.84
Gross Profit	54.47	54.47	45.79	19.43	6.32	13.43
Selling, General & Admin	4.45	4.45	4.47	1.97	1.49	1.6
Other Operating Expenses	21.75	21.75	14.08	14.65	10.27	10.53
Operating Expenses	50.85	50.85	44.98	41.27	36.62	29.81
Operating Income	3.62	3.62	0.81	-21.84	-30.3	-16.38
Interest Expense	-7.94	-7.94	-4.25	-2.83	-4.22	-3.94
Interest & Investment Income	4.4	4.4	0.21	0.71	1.91	0.55
Earnings From Equity Investments	2.74	2.74	2.55	0.24	-0.76	1.57
Currency Exchange Gain (Loss)	1	1	-7.38	-6.14	6.24	-8.38
Other Non Operating Income (Expenses)	80.56	80.56	-	-	-	-
EBT Excluding Unusual Items	84.37	84.37	-8.06	-29.86	-27.13	-26.58
Merger & Restructuring Charges	-0.36	-0.36	-0.24	-0.1	-0.69	-0.29
Gain (Loss) on Sale of Investments	-9.32	-9.32	-0.04	-	-	-
Gain (Loss) on Sale of Assets	0	0	-0.04	-0.11	-0.21	-0.61
Other Unusual Items	0.33	0.33	2.03	6.12	0.86	1.29
Pretax Income	75.06	75.06	-6.23	-23.92	-18.85	-26.13
Income Tax Expense	28.09	28.09	1.57	0.38	3.8	0.64
Earnings From Continuing Operations	46.97	46.97	-7.79	-24.3	-22.64	-26.76
Minority Interest in Earnings	-2.09	-2.09	0.48	0.78	0.84	3.26
Net Income	44.88	44.88	-7.31	-23.52	-21.81	-23.51
Net Income to Common	44.88	44.88	-7.31	-23.52	-21.81	-23.51
Shares Outstanding (Basic)	49	49	49	49	49	49
Shares Outstanding (Diluted)	49	49	49	49	49	49
Shares Change (YoY)	0.03%	-	-	-0.01%	-0.06%	-0.00%
EPS (Basic)	0.91	0.91	-0.15	-0.48	-0.44	-0.48
EPS (Diluted)	0.91	0.91	-0.15	-0.48	-0.44	-0.48
Free Cash Flow	6.5	6.5	12.4	-3.2	-17.1	-124.8
Free Cash Flow Per Share	0.13	0.13	0.25	-0.06	-0.35	-2.53
Gross Margin	42.04%	42.04%	36.78%	26.11%	13.11%	17.38%
Operating Margin	2.80%	2.80%	0.65%	-29.35%	-62.92%	-21.19%
Profit Margin	34.64%	34.64%	-5.87%	-31.60%	-45.28%	-30.42%
Free Cash Flow Margin	5.02%	5.02%	9.96%	-4.30%	-35.51%	-161.50%
EBITDA	28.14	28.14	27.12	2.75	-5.55	1.17
EBITDA Margin	21.72%	21.72%	21.78%	3.70%	-11.53%	1.51%
D&A For EBITDA	24.52	24.52	26.31	24.59	24.75	17.54
EBIT	3.62	3.62	0.81	-21.84	-30.3	-16.38
EBIT Margin	2.80%	2.80%	0.65%	-29.35%	-62.92%	-21.19%
Effective Tax Rate	37.42%	37.42%	-	-	-	-
Revenue as Reported	217.23	217.23	131.83	86.14	68.15	81.83
Advertising Expenses	4.21	4.21	4.15	1.66	1.18	1.23

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