Income Statement 8common Limited

Stocks

8CO

AU0000008CO0

Software

Market Closed - Australian S.E. 00:44:14 2026-08-27 EDT			5-day change	1st Jan Change
0.0350 ^AUD	-5.41%		-14.63%	-5.41%

04-22	8Common posts Q3 FY26 SaaS revenue up 7% to A$1.2 million	RE
02-27	8common Limited Reports Earnings Results for the Half Year Ended December 31, 2025	CI

236861.RcqTEoSyGWQzOkMtOdqNUPwhgiz--Gv9n84wn81kRI8.NYn9c-_jXh0LUQZ6Uo39fc90sHvLyySl_JRo8bxVFsY_mOJc08NTFVgCBg

Published financial data: 8COMMON LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (AUD)	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)
Revenues	3.51M	4.57M	7.24M	8.12M	7.29M
Total Revenues	3.51M	4.57M	7.24M	8.12M	7.29M
Cost of Goods Sold, Total	3.64M	5.15M	3.94M	4.67M	2.73M
Gross Profit	-134K	-581K	3.3M	3.46M	4.55M
Selling General & Admin Expenses, Total	711K	825K	4.79M	5.44M	4.56M
Stock-Based Compensation (IS)	303K	322K	190K	-	-
Depreciation & Amortization - (IS)	296K	575K	698K	630K	737K
Other Operating Expenses	-	-	-286K	-81.49K	-
Other Operating Expenses, Total	1.31M	1.72M	5.39M	5.99M	5.29M
Operating Income	-1.44M	-2.3M	-2.09M	-2.53M	-741K
Interest Expense, Total	-	-2.33K	-3.14K	-43.04K	-38.54K
Interest And Investment Income	610	820	15.27K	25.31K	576
Net Interest Expenses	610	-1.51K	12.14K	-17.73K	-37.96K
Other Non Operating Income (Expenses)	50K	-	-	-	-
EBT, Excl. Unusual Items	-1.39M	-2.3M	-2.08M	-2.55M	-779K
Impairment of Goodwill	-	-	-1.23M	-	-14.8K
Gain (Loss) On Sale Of Investments	4.78K	-	-	-	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	-1.39M	-2.3M	-3.3M	-2.55M	-794K
Income Tax Expense	-53.58K	197K	-	-	-
Earnings From Continuing Operations	-1.34M	-2.5M	-3.3M	-2.55M	-794K
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	-1.34M	-2.5M	-3.3M	-2.55M	-794K
Net Income - (IS)	-1.34M	-2.5M	-3.3M	-2.55M	-794K
Net Income to Common Incl Extra Items	-1.34M	-2.5M	-3.3M	-2.55M	-794K
Net Income to Common Excl. Extra Items	-1.34M	-2.5M	-3.3M	-2.55M	-794K
Per Share Items
Net EPS - Basic	-0.01	-0.01	-0.01	-0.01	-0
Basic EPS - Continuing Operations	-0.01	-0.01	-0.01	-0.01	-0
Basic Weighted Average Shares Outstanding	195M	219M	224M	224M	224M
Net EPS - Diluted	-0.01	-0.01	-0.01	-0.01	-0
Diluted EPS - Continuing Operations	-0.01	-0.01	-0.01	-0.01	-0
Diluted Weighted Average Shares Outstanding	195M	219M	224M	224M	224M
Normalized Basic EPS	-0	-0.01	-0.01	-0.01	-0
Normalized Diluted EPS	-0	-0.01	-0.01	-0.01	-0
Supplemental Items
EBITDA	-1.43M	-2.29M	-2.07M	-2.49M	-707K
EBITA	-1.44M	-2.3M	-2.09M	-2.53M	-741K
EBIT	-1.44M	-2.3M	-2.09M	-2.53M	-741K
EBITDAR	-1.35M	-2.2M	-1.99M	-2.44M	-695K
Total Revenues (As Reported)	3.56M	4.57M	7.54M	8.23M	7.29M
Effective Tax Rate - (Ratio)	3.86	-8.57	-	-	-
Total Current Taxes	-74.59K	-43.94K	-	-	-
Total Deferred Taxes	21.01K	241K	-	-	-
Normalized Net Income	-871K	-1.44M	-1.3M	-1.59M	-487K
Supplemental Operating Expense Items
Marketing Expenses	80.77K	62.56K	78K	59.04K	4K
Selling and Marketing Expenses	80.77K	62.56K	78K	59.04K	4K
General and Administrative Expenses	550K	667K	765K	752K	579K
Research And Development Expense From Footnotes	285K	564K	675K	593K	703K
Net Rental Expense, Total	80.43K	94.77K	72.43K	51.42K	12.67K
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Stock-Based Comp., Other (Total)	303K	322K	190K	-	-
Total Stock-Based Compensation	303K	322K	190K	-	-

Fiscal Period: June	2021 (AUD)	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)
Assets
Cash And Equivalents	3.22M	3.25M	1.81M	132K	102K
Total Cash And Short Term Investments	3.22M	3.25M	1.81M	132K	102K
Accounts Receivable, Total	140K	325K	809K	695K	663K
Other Receivables	-	-	-	-	-
Total Receivables	140K	325K	809K	695K	663K
Prepaid Expenses	108K	73.13K	135K	109K	44.63K
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	3.47M	3.65M	2.75M	936K	810K
Gross Property Plant And Equipment	57.43K	57.43K	167K	167K	167K
Accumulated Depreciation	-33.63K	-43.85K	-67.43K	-104K	-138K
Net Property Plant And Equipment	23.79K	13.57K	99.17K	62.24K	28.42K
Long-term Investments	985K	1.26M	291K	43.46K	16.41K
Goodwill	1.23M	1.23M	-	-	-
Other Intangibles, Total	1.06M	2.58M	2.59M	2.11M	1.39M
Deferred Tax Assets Long-Term	197K	-	-	-	-
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	6.97M	8.73M	5.74M	3.15M	2.24M
Liabilities
Accounts Payable, Total	450K	349K	1.92M	767K	493K
Accrued Expenses, Total	341K	405K	260K	1.03M	1.01M
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	448K
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	461K	380K	381K	437K	411K
Other Current Liabilities	495K	612K	-	430K	233K
Total Current Liabilities	1.75M	1.75M	2.56M	2.66M	2.6M
Other Non Current Liabilities	95.14K	93.16K	129K	69.83K	48.19K
Total Liabilities	1.84M	1.84M	2.69M	2.73M	2.65M
Common Stock, Total	13.15M	16.78M	16.95M	16.95M	16.95M
Retained Earnings	-6.75M	-9.2M	-13.03M	-15.3M	-15.23M
Comprehensive Income and Other	-1.28M	-683K	-870K	-1.23M	-2.12M
Total Common Equity	5.12M	6.89M	3.05M	417K	-404K
Total Equity	5.12M	6.89M	3.05M	417K	-404K
Total Liabilities And Equity	6.97M	8.73M	5.74M	3.15M	2.24M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	201M	222M	224M	224M	224M
ECS Total Common Shares Outstanding	201M	222M	224M	224M	224M
Book Value / Share	0.03	0.03	0.01	0	-0
Tangible Book Value	2.83M	3.09M	454K	-1.69M	-1.79M
Tangible Book Value Per Share	0.01	0.01	0	-0.01	-0.01
Total Debt	0	0	0	0	448K
Net Debt	-3.22M	-3.25M	-1.81M	-132K	346K
Debt Equivalent Oper. Leases	643K	758K	579K	411K	101K
Account Code - Inventory Valuation	3	-	3	3	3
Machinery, Total	57.43K	57.43K	167K	167K	167K
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	40.65K

Fiscal Period: June	2021 (AUD)	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)
Net Income	-1.34M	-2.5M	-3.3M	-2.55M	-794K
Depreciation & Amortization - CF	10.76K	10.22K	23.58K	36.93K	33.82K
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	10.76K	10.22K	23.58K	36.93K	33.82K
Amortization of Deferred Charges, Total - (CF)	285K	564K	675K	593K	703K
Asset Writedown & Restructuring Costs	-	-	1.23M	-	14.8K
Stock-Based Compensation (CF)	303K	322K	190K	-	-
Other Operating Activities, Total	-	2	-200K	-95.48K	-
Change In Accounts Receivable	105K	-186K	484K	118K	31.56K
Change In Accounts Payable	467K	-132K	528K	101K	109K
Change In Income Taxes	-	-	-	-	-
Change In Deferred Taxes	-53.58K	197K	-	-	-
Change in Other Net Operating Assets	63.85K	63.76K	112K	111K	42.61K
Cash from Operations	-154K	-1.66M	-265K	-1.68M	141K
Capital Expenditure	-21.66K	-	-44.68K	-	-
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-	-	-	-
Sale (Purchase) of Intangible assets	-601K	-1.9M	-1.21M	-103K	-
Investment in Marketable and Equity Securities, Total	-	-	72.15K	110K	-
Other Investing Activities, Total	-	-	1	-	-
Cash from Investing	-623K	-1.9M	-1.18M	6.54K	-
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-170K
Total Debt Repaid	-	-	-	-	-170K
Issuance of Common Stock	2.16M	3.59M	-	-	-
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	2.16M	3.59M	-	-	-170K
Foreign Exchange Rate Adjustments	-	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	1.38M	29.76K	-1.44M	-1.68M	-29.34K
Supplemental Items
Cash Interest Paid	-	-	-	-	17.85K
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-133K	-2.59M	-1.4M	-843K	-164K
Unlevered Free Cash Flow	-133K	-2.59M	-1.4M	-816K	-140K
Change In Net Working Capital	-793K	152K	-269K	-239K	413K
Net Debt Issued / Repaid	-	-	-	-	-170K

Fiscal Period: June	2021 (AUD)	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)
Profitability
Return on Assets	-14.57	-18.33	-18.06	-35.6	-17.19
Return on Total Capital	-19.11	-23.95	-26.29	-91.26	-200.53
Return On Equity %	-28.26	-41.64	-66.47	-147.03	-11.65K
Return on Common Equity	-28.26	-41.64	-66.47	-147.03	-11.65K
Margin Analysis
Gross Profit Margin %	-3.82	-12.7	45.62	42.57	62.47
SG&A Margin	20.28	18.05	66.17	66.98	62.53
EBITDA Margin %	-40.88	-50.15	-28.54	-30.7	-9.71
EBITA Margin %	-41.19	-50.38	-28.87	-31.15	-10.17
EBIT Margin %	-41.19	-50.38	-28.87	-31.15	-10.17
Income From Continuing Operations Margin %	-38.08	-54.73	-45.62	-31.37	-10.9
Net Income Margin %	-38.08	-54.73	-45.62	-31.37	-10.9
Net Avail. For Common Margin %	-38.08	-54.73	-45.62	-31.37	-10.9
Normalized Net Income Margin	-24.84	-31.51	-17.94	-19.61	-6.68
Levered Free Cash Flow Margin	-3.8	-56.78	-19.36	-10.38	-2.25
Unlevered Free Cash Flow Margin	-3.8	-56.75	-19.34	-10.05	-1.92
Asset Turnover
Asset Turnover	0.57	0.58	1	1.83	2.7
Fixed Assets Turnover	191.18	244.61	128.46	100.66	160.73
Receivables Turnover (Average Receivables)	18.27	19.66	12.76	10.8	10.73
Short Term Liquidity
Current Ratio	1.99	2.09	1.08	0.35	0.31
Quick Ratio	1.92	2.05	1.02	0.31	0.29
Operating Cash Flow to Current Liabilities	-0.09	-0.95	-0.1	-0.63	0.05
Days Sales Outstanding (Average Receivables)	19.98	18.57	28.6	33.87	34
Average Days Payable Outstanding	24.43	28.31	105.14	105.37	84.05
Long Term Solvency
Total Debt/Equity	-	-	-	-	-111.07
Total Debt / Total Capital	-	-	-	-	1K
Total Liabilities / Total Assets	26.45	21.07	46.86	86.74	118
EBIT / Interest Expense	-	-988.94	-666.75	-58.79	-19.23
EBITDA / Interest Expense	-	-984.55	-659.23	-57.93	-18.36
(EBITDA - Capex) / Interest Expense	-	-984.55	-673.48	-57.93	-18.36
Total Debt / EBITDA	-	-	-	-	-0.63
Net Debt / EBITDA	2.25	1.42	0.88	0.05	-0.49
Total Debt / (EBITDA - Capex)	-	-	-	-	-0.63
Net Debt / (EBITDA - Capex)	2.21	1.42	0.86	0.05	-0.49
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-6.71	30.31	58.45	12.18	-10.32
Gross Profit, 1 Yr. Growth %	-130.12	332.9	17.92	4.69	31.6
EBITDA, 1 Yr. Growth %	224.12	59.86	-9.83	20.66	-71.63
EBITA, 1 Yr. Growth %	220.9	59.37	-9.21	21.07	-70.71
EBIT, 1 Yr. Growth %	220.9	59.37	-9.21	21.07	-70.71
Earnings From Cont. Operations, 1 Yr. Growth %	66.1	87.27	32.07	-22.85	-68.84
Net Income, 1 Yr. Growth %	66.1	87.27	32.07	-22.85	-68.84
Normalized Net Income, 1 Yr. Growth %	260.73	65.27	-9.79	22.63	-69.43
Diluted EPS Before Extra, 1 Yr. Growth %	43.34	65.39	30.58	-23.48	-68.93
Accounts Receivable, 1 Yr. Growth %	-42.91	133.2	148.66	-14.17	-4.54
Net Property, Plant and Equip., 1 Yr. Growth %	84.49	-42.96	630.61	-37.24	-54.34
Total Assets, 1 Yr. Growth %	28.44	25.3	-34.27	-45.16	-28.73
Tangible Book Value, 1 Yr. Growth %	10.69	8.98	-85.29	-471.42	6.13
Common Equity, 1 Yr. Growth %	18.43	34.47	-55.75	-86.31	-196.73
Cash From Operations, 1 Yr. Growth %	-23.19	975.82	-84.04	535.49	-108.09
Capital Expenditures, 1 Yr. Growth %	113.36	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	119.52	1.85K	-45.97	-39.88	-80.51
Unlevered Free Cash Flow, 1 Yr. Growth %	120.3	1.85K	-46.01	-41.72	-82.82
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	0.47	10.26	43.69	33.32	0.31
Gross Profit, 2 Yr. CAGR %	84.26	14.19	396.32	11.11	17.38
EBITDA, 2 Yr. CAGR %	25.91	127.62	20.06	4.31	-41.5
EBITA, 2 Yr. CAGR %	24.5	126.15	20.29	4.84	-40.45
EBIT, 2 Yr. CAGR %	3.27	126.15	20.29	4.84	-40.45
Earnings From Cont. Operations, 2 Yr. CAGR %	-0.76	76.37	57.27	0.94	-50.97
Net Income, 2 Yr. CAGR %	-0.76	76.37	57.27	0.94	-50.97
Normalized Net Income, 2 Yr. CAGR %	0.71	144.17	22.1	5.17	-38.77
Diluted EPS Before Extra, 2 Yr. CAGR %	-14.78	53.97	46.96	-0.04	-51.24
Accounts Receivable, 2 Yr. CAGR %	-35.53	15.38	140.8	46.09	-9.49
Net Property, Plant and Equip., 2 Yr. CAGR %	50.3	2.59	104.15	114.14	-46.47
Total Assets, 2 Yr. CAGR %	-3.93	26.86	-9.25	-39.96	-37.48
Tangible Book Value, 2 Yr. CAGR %	-15.74	9.83	-59.96	-26.08	98.54
Common Equity, 2 Yr. CAGR %	-7.92	26.19	-22.86	-75.39	-63.61
Cash From Operations, 2 Yr. CAGR %	8.75	187.47	31.04	0.71	-27.15
Capital Expenditures, 2 Yr. CAGR %	-	-	43.64	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-80.21	553.76	224.34	-43.01	-65.77
Unlevered Free Cash Flow, 2 Yr. CAGR %	-80.25	554.73	224.11	-43.91	-68.36
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	9.95	9.57	24.42	32.31	16.82
Gross Profit, 3 Yr. CAGR %	-14.65	144.96	95.04	195.45	17.56
EBITDA, 3 Yr. CAGR %	28.76	36.34	67.17	20.26	-32.42
EBITA, 3 Yr. CAGR %	27.27	35.18	66.83	20.55	-31.46
EBIT, 3 Yr. CAGR %	11.31	19.34	66.83	20.55	-31.46
Earnings From Cont. Operations, 3 Yr. CAGR %	1.15	22.63	60.16	24.03	-31.78
Net Income, 3 Yr. CAGR %	10.76	22.63	60.16	24.03	-31.78
Normalized Net Income, 3 Yr. CAGR %	6.5	18.79	75.2	22.27	-30.33
Diluted EPS Before Extra, 3 Yr. CAGR %	-23.18	6.3	45.74	18.22	-32.29
Accounts Receivable, 3 Yr. CAGR %	-25.49	-1.04	49.04	70.73	26.77
Net Property, Plant and Equip., 3 Yr. CAGR %	-14.52	8.82	97.37	37.78	27.93
Total Assets, 3 Yr. CAGR %	-2.13	4.96	1.89	-23.27	-36.43
Tangible Book Value, 3 Yr. CAGR %	-5.17	-8.2	-43.81	-15.87	-16.61
Common Equity, 3 Yr. CAGR %	-5.34	4.47	-11.01	-56.65	-61.16
Cash From Operations, 3 Yr. CAGR %	-32.59	133.46	9.67	121.8	-56.08
Capital Expenditures, 3 Yr. CAGR %	29.38	-	63.89	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-11.66	-8.65	184.77	84.93	-60.15
Unlevered Free Cash Flow, 3 Yr. CAGR %	-19.96	-8.79	184.97	82.94	-62.19
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-0.96	16.61	22.37	18.52	14.15
Gross Profit, 5 Yr. CAGR %	22.22	20.7	72.6	144.6	59.19
EBITDA, 5 Yr. CAGR %	15.26	38.78	25.21	22.49	9.84
EBITA, 5 Yr. CAGR %	14.89	37.94	24.43	22.12	10.49
EBIT, 5 Yr. CAGR %	2.27	23.26	14.82	13.31	10.49
Earnings From Cont. Operations, 5 Yr. CAGR %	-0.25	10.07	20.68	13.44	-0.25
Net Income, 5 Yr. CAGR %	-0.25	13.63	27.43	13.44	-0.25
Normalized Net Income, 5 Yr. CAGR %	0.14	18.31	12.49	13.14	15.06
Diluted EPS Before Extra, 5 Yr. CAGR %	-22.46	-15.65	-0.42	3.72	-5.95
Accounts Receivable, 5 Yr. CAGR %	-16.69	4.18	19.12	15.65	22.09
Net Property, Plant and Equip., 5 Yr. CAGR %	-3.28	-17.42	21.08	42.66	17.12
Total Assets, 5 Yr. CAGR %	-2.71	1.82	-5.04	-16.06	-16.19
Tangible Book Value, 5 Yr. CAGR %	5.43	16.12	-32.83	-15.82	-6.9
Common Equity, 5 Yr. CAGR %	-2.85	8.1	-12.78	-41.41	-37.77
Cash From Operations, 5 Yr. CAGR %	-30.9	158.1	-12.06	66.79	-6.88
Capital Expenditures, 5 Yr. CAGR %	4.8	-	34.9	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-49.7	56.38	48.63	-24.36	22.03
Unlevered Free Cash Flow, 5 Yr. CAGR %	-49.56	45.85	40.05	-24.91	18.3