IMS S.A. (WSE:IMS)

IMS S.A. Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	67.19	66.39	67.34	57.33	41.84	36.5
Revenue Growth (YoY)	0.83%	-1.41%	17.46%	37.02%	14.64%	-38.65%
Cost of Revenue	15.93	16.63	23.04	19.85	13.89	11.05
Gross Profit	51.26	49.76	44.3	37.48	27.95	25.45
Selling, General & Admin	30.59	28.07	23.72	20.4	16.14	14.5
Other Operating Expenses	2.22	1.53	0.79	0.77	-3.27	0.47
Operating Expenses	38.31	35.32	31.05	28.17	19.51	20.88
Operating Income	12.95	14.44	13.25	9.3	8.43	4.57
Interest Expense	-2.01	-1.67	-2.29	-1.04	-0.35	-0.44
Interest & Investment Income	0.15	0.15	0.1	0.37	0.19	0.01
Currency Exchange Gain (Loss)	-0.06	0.01	-0.15	-0.14	-0.06	-0.06
Other Non Operating Income (Expenses)	-0.02	-0.04	0	-	0	-
EBT Excluding Unusual Items	11.02	12.89	10.91	8.5	8.22	4.09
Gain (Loss) on Sale of Investments	-	-	-	-	-	-0.3
Gain (Loss) on Sale of Assets	0.03	0.08	0.15	0.13	0.08	0.01
Legal Settlements	0.12	0.1	0.07	-0.01	-0.01	-0
Other Unusual Items	0.49	0.49	-	0.04	0.03	0.03
Pretax Income	11.66	13.56	11.13	8.66	8.33	3.82
Income Tax Expense	2.89	2.94	2.23	1.71	1.25	0.66
Earnings From Continuing Operations	8.77	10.63	8.9	6.95	7.08	3.16
Earnings From Discontinued Operations	-	-	-	-	-	-0.13
Net Income to Company	8.77	10.63	8.9	6.95	7.08	3.03
Minority Interest in Earnings	0.11	0.43	-0.3	0.17	0.11	0.07
Net Income	8.88	11.06	8.61	7.12	7.19	3.1
Net Income to Common	8.88	11.06	8.61	7.12	7.19	3.1
Net Income Growth	-6.14%	28.50%	20.95%	-1.07%	131.96%	-67.01%
Shares Outstanding (Basic)	34	34	34	33	31	31
Shares Outstanding (Diluted)	34	34	34	34	32	31
Shares Change (YoY)	-1.71%	-	0.67%	6.07%	3.69%	-2.54%
EPS (Basic)	0.26	0.32	0.25	0.22	0.23	0.10
EPS (Diluted)	0.26	0.32	0.25	0.21	0.22	0.10
EPS Growth	-4.51%	28.22%	18.84%	-4.54%	129.58%	-66.96%
Free Cash Flow	3.32	8.47	9.57	5.73	4.37	6.54
Free Cash Flow Per Share	0.10	0.25	0.28	0.17	0.14	0.21
Dividend Per Share	0.160	0.160	0.280	0.210	0.180	0.100
Dividend Growth	-42.86%	-42.86%	33.33%	16.67%	80.00%	100.00%
Gross Margin	76.30%	74.95%	65.78%	65.37%	66.80%	69.74%
Operating Margin	19.28%	21.75%	19.68%	16.23%	20.16%	12.53%
Profit Margin	13.22%	16.66%	12.78%	12.41%	17.19%	8.50%
Free Cash Flow Margin	4.94%	12.76%	14.21%	9.99%	10.43%	17.93%
EBITDA	15.99	17.43	16.66	12.76	12.44	8.92
EBITDA Margin	23.80%	26.26%	24.74%	22.26%	29.73%	24.45%
D&A For EBITDA	3.04	2.99	3.41	3.46	4	4.35
EBIT	12.95	14.44	13.25	9.3	8.43	4.57
EBIT Margin	19.28%	21.75%	19.68%	16.23%	20.16%	12.53%
Effective Tax Rate	24.79%	21.64%	20.02%	19.75%	14.96%	17.29%

Updated Nov 26, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.