Action S.A. (WSE:ACT)

Action Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Revenue	2,497	2,510	2,367	2,307	2,062	1,639
Revenue Growth (YoY)	1.41%	6.06%	2.59%	11.87%	25.83%	2.18%
Cost of Revenue	2,280	2,290	2,159	2,105	1,933	1,536
Gross Profit	216.21	220.89	207.81	201.69	129.04	102.86
Selling, General & Admin	184.37	178.29	155.32	130.48	107.71	111.35
Other Operating Expenses	-3.79	-0.87	-0.31	-44.82	3.33	-2.73
Operating Expenses	180.61	177.46	155.07	85.81	111.22	108.66
Operating Income	35.6	43.43	52.73	115.88	17.82	-5.8
Interest Expense	-0.26	-0.31	-0.16	-0.14	-0.05	-0.15
Interest & Investment Income	3.94	3.89	5.22	0.05	0.33	0.9
Earnings From Equity Investments	-0.44	-0.16	0.99	0.04	0.37	0.18
Currency Exchange Gain (Loss)	-	-	-	-	-	0.33
Other Non Operating Income (Expenses)	0.12	-0.95	0.17	-2.5	11.16	-
EBT Excluding Unusual Items	38.95	45.91	58.95	113.34	29.63	-4.54
Impairment of Goodwill	-0.7	-0.7	-	-	-	-
Gain (Loss) on Sale of Investments	-0.23	-	-	-	-	-0.32
Gain (Loss) on Sale of Assets	12.33	0.08	-	0	0	-0.04
Asset Writedown	-	-	-	-	-	-0.45
Legal Settlements	-0.07	-0.04	-0.03	-0.05	-0.08	-0.13
Other Unusual Items	0.5	0.6	0.07	0.31	149.94	0.55
Pretax Income	50.78	45.85	58.99	113.6	179.49	-4.94
Income Tax Expense	9.55	9.19	10.05	12.69	-5.44	0
Earnings From Continuing Operations	41.23	36.66	48.94	100.91	184.93	-4.94
Minority Interest in Earnings	-0.07	0.11	0.02	-0.05	0.19	-0.07
Net Income	41.16	36.77	48.97	100.86	185.11	-5.01
Net Income to Common	41.16	36.77	48.97	100.86	185.11	-5.01
Net Income Growth	-0.96%	-24.91%	-51.45%	-45.51%	-	-
Shares Outstanding (Basic)	19	20	20	20	17	17
Shares Outstanding (Diluted)	19	20	20	20	17	17
Shares Change (YoY)	-0.45%	-2.44%	-	17.23%	0.80%	-
EPS (Basic)	2.17	1.88	2.44	5.03	10.83	-0.30
EPS (Diluted)	2.17	1.88	2.44	5.03	10.83	-0.30
EPS Growth	-0.12%	-23.04%	-51.42%	-53.55%	-	-
Free Cash Flow	51.22	63.03	12	-54.5	22.81	-14.42
Free Cash Flow Per Share	2.70	3.22	0.60	-2.72	1.33	-0.85
Gross Margin	8.66%	8.80%	8.78%	8.74%	6.26%	6.28%
Operating Margin	1.43%	1.73%	2.23%	5.02%	0.86%	-0.35%
Profit Margin	1.65%	1.46%	2.07%	4.37%	8.98%	-0.31%
Free Cash Flow Margin	2.05%	2.51%	0.51%	-2.36%	1.11%	-0.88%
EBITDA	43.82	51.77	60.54	123.26	25.19	1.87
EBITDA Margin	1.75%	2.06%	2.56%	5.34%	1.22%	0.11%
D&A For EBITDA	8.21	8.34	7.8	7.38	7.37	7.67
EBIT	35.6	43.43	52.73	115.88	17.82	-5.8
EBIT Margin	1.43%	1.73%	2.23%	5.02%	0.86%	-0.35%
Effective Tax Rate	18.80%	20.05%	17.03%	11.17%	-	-
Advertising Expenses	-	12.72	8.24	8.72	4.52	5.82

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