ISP Finance Services Limited (JMSE:ISP)

ISP Finance Services Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Interest and Dividend Income	376.48	517.57	519.25	432.46	434.11
Total Interest Expense	50.17	67.56	67.31	40.35	32.23
Net Interest Income	326.31	450	451.93	392.11	401.88
Revenue Before Loan Losses	326.31	450	451.93	392.11	401.88
Provision for Loan Losses	111.2	180	128.8	93	115.92
Revenue	215.11	270	323.13	299.11	285.96
Revenue Growth (YoY)	-20.33%	-16.44%	8.03%	4.60%	4.16%
Salaries & Employee Benefits	95.75	89.56	103.66	112.8	97.84
Cost of Services Provided	11.84	24.99	37.21	37.05	37.49
Other Operating Expenses	53.29	75.91	96.6	73.68	82.27
Total Operating Expenses	168.49	200.18	246.82	234.13	225.31
Operating Income	46.62	69.82	76.31	64.99	60.65
Currency Exchange Gain (Loss)	-0.79	-0.55	-0.46	0.03	-0.57
EBT Excluding Unusual Items	45.84	69.27	75.85	65.02	60.08
Pretax Income	45.84	69.27	75.85	65.02	59.94
Income Tax Expense	7.18	13.55	9.23	7.78	5.53
Net Income	38.66	55.72	66.62	57.24	54.41
Net Income to Common	38.66	55.72	66.62	57.24	54.41
Net Income Growth	-30.62%	-16.36%	16.40%	5.19%	-16.80%
Shares Outstanding (Basic)	105	105	105	105	105
Shares Outstanding (Diluted)	105	105	105	105	105
EPS (Basic)	0.37	0.53	0.63	0.55	0.52
EPS (Diluted)	0.37	0.53	0.63	0.55	0.52
EPS Growth	-30.62%	-16.36%	16.40%	5.19%	-16.80%
Free Cash Flow	11.72	22.44	-183.83	4.92	35.78
Free Cash Flow Per Share	0.11	0.21	-1.75	0.05	0.34
Operating Margin	21.67%	25.86%	23.62%	21.73%	21.21%
Profit Margin	17.97%	20.64%	20.62%	19.13%	19.03%
Free Cash Flow Margin	5.45%	8.31%	-56.89%	1.65%	12.51%
Effective Tax Rate	15.66%	19.56%	12.17%	11.97%	9.23%

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