BOSQAR d.d. (ZSE:BSQR)

BOSQAR d.d. Income Statement

Financials in millions EUR. 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
Operating Revenue	612.2	358.64	285.35	176.54	104.69
Other Revenue	-	-	0.55	0.36	0.21
Revenue	612.2	358.64	285.9	176.9	104.91
Revenue Growth (YoY)	70.70%	25.45%	61.62%	68.62%	14.43%
Cost of Revenue	518.08	311.31	201.89	115.71	68.53
Gross Profit	94.12	47.34	84.01	61.19	36.38
Selling, General & Admin	-	-	3.46	3.39	1.39
Other Operating Expenses	25.89	2.27	49.96	31.78	15.12
Operating Expenses	69.14	27.48	73.74	51.82	24.62
Operating Income	24.98	19.86	10.28	9.37	11.76
Interest Expense	-23.5	-12.91	-8.17	-4.17	-2.28
Interest & Investment Income	13.22	4.51	0.76	0.03	0.27
Earnings From Equity Investments	-0.69	-0.19	-	-	-
Currency Exchange Gain (Loss)	-	-	3.12	0.56	0.05
Other Non Operating Income (Expenses)	-	-	-0.91	2.8	-0.36
EBT Excluding Unusual Items	14.01	11.28	5.08	8.58	9.44
Gain (Loss) on Sale of Assets	-	-	0.15	-	-
Other Unusual Items	-	-	3.04	0	0.03
Pretax Income	14.01	11.28	8.26	8.59	9.47
Income Tax Expense	5.89	1.38	1.71	0.16	0.82
Earnings From Continuing Operations	8.12	9.9	6.56	8.43	8.65
Earnings From Discontinued Operations	-	-1	-1.59	0.52	-
Net Income to Company	8.12	8.9	4.96	8.95	8.65
Minority Interest in Earnings	-3.45	-0.64	-1.2	-2.22	-3.42
Net Income	4.67	8.27	3.76	6.73	5.22
Net Income to Common	4.67	8.27	3.76	6.73	5.22
Net Income Growth	-43.54%	119.81%	-44.11%	28.87%	-22.94%
Shares Outstanding (Basic)	12	10	10	10	9
Shares Outstanding (Diluted)	12	10	10	10	9
Shares Change (YoY)	15.34%	4.04%	-	7.81%	6.19%
EPS (Basic)	0.40	0.81	0.38	0.69	0.57
EPS (Diluted)	0.40	0.81	0.38	0.69	0.57
EPS Growth	-51.04%	111.27%	-44.11%	19.53%	-27.43%
Free Cash Flow	8.55	-17.52	11.25	8.92	11.55
Free Cash Flow Per Share	0.72	-1.71	1.15	0.91	1.27
Dividend Per Share	-	0.230	0.230	0.140	0.133
Dividend Growth	-	-	64.29%	5.22%	29.45%
Gross Margin	15.37%	13.20%	29.39%	34.59%	34.68%
Operating Margin	4.08%	5.54%	3.60%	5.29%	11.21%
Profit Margin	0.76%	2.31%	1.32%	3.80%	4.98%
Free Cash Flow Margin	1.40%	-4.88%	3.94%	5.04%	11.01%
EBITDA	68.23	45.09	25.98	19.9	17.55
EBITDA Margin	11.14%	12.57%	9.09%	11.25%	16.73%
D&A For EBITDA	43.25	25.23	15.7	10.53	5.79
EBIT	24.98	19.86	10.28	9.37	11.76
EBIT Margin	4.08%	5.54%	3.60%	5.29%	11.21%
Effective Tax Rate	42.05%	12.19%	20.66%	1.88%	8.70%
Revenue as Reported	628.62	379.39	292.89	179.43	105.71
Advertising Expenses	-	-	1.57	1.36	0.36

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