ESOTIQ & Henderson 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	323.56	298.31	275.5	241.79	205.85
Revenue Growth (YoY)	8.46%	8.28%	13.94%	17.46%	18.48%
Cost of Revenue	106.62	97.09	97.38	90.07	72.2
Gross Profit	216.94	201.22	178.11	151.73	133.65
Selling, General & Admin	203.14	185.11	164.99	144.73	112.83
Other Operating Expenses	-1.57	-2.55	-2.96	-6.63	-5.23
Operating Expenses	201.57	182.62	162.04	138.32	109.59
Operating Income	15.37	18.6	16.07	13.41	24.06
Interest Expense	-6.62	-3.85	-4.1	-3.34	-2.1
Interest & Investment Income	-	0.67	0.11	1.88	0.04
Currency Exchange Gain (Loss)	-	-1.51	-2.08	-1.54	0.03
Other Non Operating Income (Expenses)	1.33	-	-	-	-
EBT Excluding Unusual Items	10.08	13.91	10	10.42	22.03
Gain (Loss) on Sale of Investments	-	-	-0.76	-	-
Gain (Loss) on Sale of Assets	-	-0.14	-0.07	-0.42	-1.25
Asset Writedown	-0.59	-	-	-	-0.05
Legal Settlements	-	-0	-0.01	-0.01	-0.03
Pretax Income	9.49	13.77	9.16	9.99	20.7
Income Tax Expense	1.72	2.77	1.78	1.91	4.37
Earnings From Continuing Operations	7.77	11	7.39	8.08	16.33
Minority Interest in Earnings	-	-	-	-	1.24
Net Income	7.77	11	7.39	8.08	17.57
Net Income to Common	7.77	11	7.39	8.08	17.57
Net Income Growth	-29.35%	48.98%	-8.58%	-54.03%	219.70%
Shares Outstanding (Basic)	-	1	2	1	2
Shares Outstanding (Diluted)	-	2	2	2	2
Shares Change (YoY)	-	0.03%	-0.02%	-0.06%	4.79%
EPS (Basic)	-	7.96	4.32	5.56	8.84
EPS (Diluted)	-	4.93	3.31	3.62	7.87
EPS Growth	-	48.94%	-8.56%	-54.00%	205.09%
Free Cash Flow	-7.29	2.11	38.09	1.17	21.07
Free Cash Flow Per Share	-	0.94	17.07	0.53	9.44
Dividend Per Share	-	3.000	3.000	1.200	2.000
Dividend Growth	-	-	150.00%	-40.00%	-
Gross Margin	67.05%	67.45%	64.65%	62.75%	64.92%
Operating Margin	4.75%	6.24%	5.83%	5.55%	11.69%
Profit Margin	2.40%	3.69%	2.68%	3.34%	8.54%
Free Cash Flow Margin	-2.25%	0.71%	13.83%	0.48%	10.24%
EBITDA	32.31	25.65	21.57	18.55	28.76
EBITDA Margin	9.98%	8.60%	7.83%	7.67%	13.97%
D&A For EBITDA	16.94	7.06	5.5	5.14	4.7
EBIT	15.37	18.6	16.07	13.41	24.06
EBIT Margin	4.75%	6.24%	5.83%	5.55%	11.69%
Effective Tax Rate	18.09%	20.09%	19.39%	19.11%	21.10%

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