Income Statement Andacor S.A.

Stocks

ANDACOR

CL0000001595

Leisure & Recreation

End-of-day quote Santiago S.E. 2026-09-11			5-day change	1st Jan Change
3,494.19 ^CLP	0.00%		0.00%	-

05-28	Andacor S.A. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
03-25	Andacor S.A. Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: ANDACOR S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (CLP)	2022 (CLP)	2023 (CLP)	2024 (CLP)	2025 (CLP)
Revenues	4.57B	14.85B	11.14B	24.87B	28.21B
Total Revenues	4.57B	14.85B	11.14B	24.87B	28.21B
Cost of Goods Sold, Total	3.78B	11.23B	10.47B	14.42B	17.68B
Gross Profit	787M	3.62B	671M	10.45B	10.53B
Selling General & Admin Expenses, Total	1.97B	2.13B	3.25B	3.27B	3.27B
Other Operating Expenses	-272M	-373M	-492M	-145M	-195M
Other Operating Expenses, Total	1.7B	1.76B	2.76B	3.12B	3.08B
Operating Income	-909M	1.86B	-2.09B	7.33B	7.46B
Interest Expense, Total	-322M	-663M	-1.5B	-1.35B	-1.23B
Interest And Investment Income	4.1M	52.48M	49.75M	223M	318M
Net Interest Expenses	-318M	-611M	-1.45B	-1.13B	-910M
Currency Exchange Gains (Loss)	-151M	-501M	-224M	-483M	-348M
Other Non Operating Income (Expenses)	-2K	-	-109M	-406M	-305M
EBT, Excl. Unusual Items	-1.38B	749M	-3.88B	5.32B	5.89B
Gain (Loss) On Sale Of Assets	-	-	-	167M	5.75M
EBT, Incl. Unusual Items	-1.38B	749M	-3.88B	5.48B	5.9B
Income Tax Expense	-292M	-254M	-1.04B	1.3B	1.51B
Earnings From Continuing Operations	-1.09B	1B	-2.84B	4.18B	4.39B
Net Income to Company	-1.09B	1B	-2.84B	4.18B	4.39B
Minority Interest	1K	-6K	128M	-71.18M	-64.45M
Net Income - (IS)	-1.09B	1B	-2.71B	4.11B	4.33B
Net Income to Common Incl Extra Items	-1.09B	1B	-2.71B	4.11B	4.33B
Net Income to Common Excl. Extra Items	-1.09B	1B	-2.71B	4.11B	4.33B
Per Share Items
Net EPS - Basic	-480.83	443.79	-1.26K	1.85K	1.94K
Basic EPS - Continuing Operations	-480.83	443.79	-1.26K	1.85K	1.94K
Basic Weighted Average Shares Outstanding	2.26M	2.26M	2.16M	2.22M	2.23M
Net EPS - Diluted	-480.83	443.79	-1.26K	1.85K	1.94K
Diluted EPS - Continuing Operations	-480.83	443.79	-1.26K	1.85K	1.94K
Diluted Weighted Average Shares Outstanding	2.26M	2.26M	2.16M	2.22M	2.23M
Normalized Basic EPS	-381.16	207.16	-1.06K	1.46K	1.62K
Normalized Diluted EPS	-381.16	207.16	-1.06K	1.46K	1.62K
Dividend Per Share	-	133.38	-	-	-
Payout Ratio	-0.09	-	-10.78	-	-
Supplemental Items
EBITDA	-157M	11.09B	-1.29B	8.33B	8.85B
EBITA	-870M	1.9B	-2.06B	7.37B	7.54B
EBIT	-909M	1.86B	-2.09B	7.33B	7.46B
EBITDAR	-	-	-	-	8.91B
Effective Tax Rate - (Ratio)	21.16	-33.89	26.83	23.76	25.55
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	32.48M	-	280M	-	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-324M	-	-1.32B	-	-
Normalized Net Income	-862M	468M	-2.29B	3.25B	3.62B
Interest on Long-Term Debt	9.2M	8.78M	42.39M	9.08M	6.88M
Supplemental Operating Expense Items
General and Administrative Expenses	1.97B	2.13B	3.25B	3.27B	3.27B
Net Rental Expense, Total	-	-	-	-	59.47M
Imputed Operating Lease Interest Expense	-	-	-	-	44.77M
Imputed Operating Lease Depreciation	-	-	-	-	14.69M

Fiscal Period: December	2021 (CLP)	2022 (CLP)	2023 (CLP)	2024 (CLP)	2025 (CLP)
Assets
Cash And Equivalents	295M	418M	85.53M	7.31B	7.56B
Total Cash And Short Term Investments	295M	418M	85.53M	7.31B	7.56B
Accounts Receivable, Total	169M	560M	821M	2.81B	2.3B
Other Receivables	2.16B	1.97B	1.31B	1.4B	737M
Total Receivables	2.33B	2.53B	2.13B	4.21B	3.04B
Inventory	10.26B	9.35B	1.33B	3.08B	4.26B
Other Current Assets, Total	987M	384M	332M	1.05B	1.1B
Total Current Assets	13.87B	12.69B	3.88B	15.65B	15.96B
Gross Property Plant And Equipment	18.19B	18.79B	21.72B	22.22B	23.72B
Accumulated Depreciation	-9.33B	-10.16B	-11.04B	-12.05B	-13.38B
Net Property Plant And Equipment	8.85B	8.62B	10.68B	10.17B	10.34B
Goodwill	-	-	188M	188M	188M
Other Intangibles, Total	80.69M	349M	59.83M	148M	324M
Deferred Tax Assets Long-Term	2.13B	2.88B	4.07B	3.57B	2.7B
Deferred Charges Long-Term	-	-	242M	194M	-
Other Long-Term Assets, Total	139M	143M	7.83B	4.14B	659M
Total Assets	25.07B	24.68B	26.96B	34.06B	30.17B
Liabilities
Accounts Payable, Total	461M	704M	2.44B	1.48B	859M
Accrued Expenses, Total	210M	588M	516M	465M	821M
Short-term Borrowings	10.12B	6.05B	9.26B	5.32B	116M
Current Portion of Long-Term Debt	1.27B	4.49B	880M	1.45B	585M
Current Portion of Leases	104M	85.91M	55.1M	53.52M	50.75M
Current Income Taxes Payable	57.32M	442M	247M	713M	707M
Unearned Revenue Current, Total	4.03B	3.17B	3.28B	1.14B	786M
Other Current Liabilities	290M	202M	838M	3.74B	4.19B
Total Current Liabilities	16.54B	15.73B	17.52B	14.37B	8.11B
Long-Term Debt	4.11B	3.47B	3.04B	9.32B	8.27B
Long-Term Leases	49.28M	-	56.05M	-	57.24M
Unearned Revenue Non Current	-	-	3.46B	3.16B	3.05B
Deferred Tax Liability Non Current	5.15M	132M	1.7M	2.38M	24.33M
Other Non Current Liabilities	-	-	837M	1.01B	140M
Total Liabilities	20.7B	19.33B	24.92B	27.86B	19.65B
Common Stock, Total	2.85B	2.86B	2.85B	2.85B	2.85B
Retained Earnings	-85.6M	887M	-2.12B	1.96B	6.3B
Comprehensive Income and Other	1.6B	1.6B	1.6B	1.6B	1.6B
Total Common Equity	4.37B	5.34B	2.34B	6.42B	10.75B
Minority Interest	112K	118K	-296M	-225M	-231M
Total Equity	4.37B	5.35B	2.04B	6.19B	10.52B
Total Liabilities And Equity	25.07B	24.68B	26.96B	34.06B	30.17B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2.26M	2.26M	2.26M	2.26M	2.26M
ECS Total Common Shares Outstanding	2.26M	2.26M	2.26M	2.26M	2.26M
Book Value / Share	1.93K	2.36K	1.03K	2.84K	4.76K
Tangible Book Value	4.29B	5B	2.09B	6.08B	10.24B
Tangible Book Value Per Share	1.9K	2.21K	923.46	2.69K	4.53K
Total Debt	15.65B	14.1B	13.3B	16.14B	9.08B
Net Debt	15.35B	13.68B	13.21B	8.83B	1.52B
Debt Equivalent Oper. Leases	-	-	-	-	476M
Minority Interest, Total (Incl. Fin. Div)	112K	118K	-296M	-225M	-231M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	15.81M	30.35M	34.7M	39.41M	67.33M
Inventories - Others	10.25B	9.32B	1.3B	3.04B	4.2B
Land - (BS)	851M	851M	851M	851M	851M
Buildings, Total	5.17B	5.47B	5.45B	5.59B	5.97B
Machinery, Total	8.83B	8.95B	9.05B	10.33B	14.23B
Accumulated Allowance for Doubtful Accounts (Supple)	-	50.88M	-	-	-

Fiscal Period: December	2021 (CLP)	2022 (CLP)	2023 (CLP)	2024 (CLP)	2025 (CLP)
Net Income	-1.09B	1B	-2.71B	4.11B	4.33B
Depreciation & Amortization - CF	811M	9.33B	889M	1.05B	1.34B
Amortization of Goodwill and Intangible Assets - (CF)	38.89M	38.22M	28.9M	38.55M	79.98M
Depreciation & Amortization, Total	850M	9.37B	918M	1.09B	1.42B
Amortization of Deferred Charges, Total - (CF)	-	-	48.44M	48.44M	48.56M
Other Operating Activities, Total	-3.93B	-6.13B	5.52B	2.21B	2.28B
Cash from Operations	-4.17B	4.25B	3.78B	7.45B	8.07B
Capital Expenditure	-514M	-1.84B	-2.01B	-411M	-543M
Sale of Property, Plant, and Equipment	-	-	-	-	5.75M
Other Investing Activities, Total	4.1M	60.62M	46.38M	226M	319M
Cash from Investing	-510M	-1.78B	-1.96B	-185M	-219M
Short Term Debt Issued, Total	3.26B	3.11B	2.52B	2.17B	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	3.26B	3.11B	2.52B	2.17B	-
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-1.04B	-5.38B	-4.37B	-2.22B	-7.53B
Total Debt Repaid	-1.04B	-5.38B	-4.37B	-2.22B	-7.53B
Issuance of Common Stock	2B	-	-	-	-
Common Dividends Paid	-1.01M	-	-292M	-	-
Common & Preferred Stock Dividends Paid	-1.01M	-	-292M	-	-
Other Financing Activities, Total	-80.73M	-67.61M	-	-	-71.13M
Cash from Financing	4.14B	-2.34B	-2.15B	-45.32M	-7.6B
Foreign Exchange Rate Adjustments	-	-	-	-	-
Net Change in Cash	-540M	123M	-332M	7.22B	250M
Supplemental Items
Cash Interest Paid	20.93M	35.88M	1.31B	600M	754M
Cash Income Tax Paid (Refund)	38.61M	896M	922M	2.77B	3.18B
Levered Free Cash Flow	-4.91B	9.65B	-533M	138M	4.58B
Unlevered Free Cash Flow	-4.71B	10.06B	406M	981M	5.35B
Change In Net Working Capital	4.48B	-1.37B	-2.75B	4.32B	241M
Net Debt Issued / Repaid	2.22B	-2.28B	-1.85B	-45.32M	-7.53B

Fiscal Period: December	2021 (CLP)	2022 (CLP)	2023 (CLP)	2024 (CLP)	2025 (CLP)
Profitability
Return on Assets	-2.48	4.67	-5.1	15.02	14.51
Return on Total Capital	-3.15	5.9	-7.52	24.33	21.77
Return On Equity %	-27.76	20.71	-76.82	101.57	52.56
Return on Common Equity	-27.76	20.71	-70.53	93.9	50.41
Margin Analysis
Gross Profit Margin %	17.21	24.36	6.02	42.01	37.34
SG&A Margin	43.04	14.34	29.22	13.13	11.6
EBITDA Margin %	-3.44	74.7	-11.62	33.48	31.36
EBITA Margin %	-19.03	12.79	-18.52	29.63	26.72
EBIT Margin %	-19.88	12.53	-18.78	29.47	26.43
Income From Continuing Operations Margin %	-23.77	6.75	-25.47	16.81	15.57
Net Income Margin %	-23.77	6.75	-24.32	16.52	15.34
Net Avail. For Common Margin %	-23.77	6.75	-24.32	16.52	15.34
Normalized Net Income Margin	-18.85	3.15	-20.61	13.07	12.83
Levered Free Cash Flow Margin	-107.41	64.96	-4.79	0.55	16.23
Unlevered Free Cash Flow Margin	-103	67.75	3.64	3.94	18.95
Asset Turnover
Asset Turnover	0.2	0.6	0.43	0.82	0.88
Fixed Assets Turnover	0.51	1.7	1.15	2.39	2.75
Receivables Turnover (Average Receivables)	10.21	40.71	16.13	13.7	11.03
Inventory Turnover (Average Inventory)	0.45	1.15	7.6	6.53	4.81
Short Term Liquidity
Current Ratio	0.84	0.81	0.22	1.09	1.97
Quick Ratio	0.16	0.19	0.13	0.8	1.31
Operating Cash Flow to Current Liabilities	-0.25	0.27	0.22	0.52	1
Days Sales Outstanding (Average Receivables)	35.73	8.96	22.63	26.72	33.08
Days Outstanding Inventory (Average Inventory)	818.81	318.69	48.04	56.06	75.85
Average Days Payable Outstanding	23.22	20.58	55.29	44.41	22.68
Cash Conversion Cycle (Average Days)	831.32	307.08	15.38	38.37	86.26
Long Term Solvency
Total Debt/Equity	357.99	263.72	652.03	260.66	86.27
Total Debt / Total Capital	78.17	72.51	86.7	72.27	46.31
LT Debt/Equity	95.1	64.92	151.9	150.5	79.12
Long-Term Debt / Total Capital	20.76	17.85	20.2	41.73	42.48
Total Liabilities / Total Assets	82.56	78.34	92.44	81.82	65.12
EBIT / Interest Expense	-2.82	2.81	-1.39	5.43	6.07
EBITDA / Interest Expense	-0.18	16.94	-0.78	6.24	7.23
(EBITDA - Capex) / Interest Expense	-1.78	14.16	-2.12	5.93	6.79
Total Debt / EBITDA	-264.28	1.25	-11.33	1.92	1.02
Net Debt / EBITDA	-259.3	1.22	-11.26	1.05	0.17
Total Debt / (EBITDA - Capex)	-27.29	1.5	-4.18	2.02	1.09
Net Debt / (EBITDA - Capex)	-26.78	1.46	-4.15	1.1	0.18
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	361.1	224.91	-25.03	123.36	13.42
Gross Profit, 1 Yr. Growth %	-144.31	359.91	-81.47	1.46K	0.8
EBITDA, 1 Yr. Growth %	-92.64	-7.15K	-149.05	-743.44	5.58
EBITA, 1 Yr. Growth %	-70.83	-318.29	-208.6	-457.29	2.28
EBIT, 1 Yr. Growth %	-69.94	-304.75	-212.38	-450.51	1.73
Earnings From Cont. Operations, 1 Yr. Growth %	-47.59	-189.74	-382.27	-247.37	5.07
Net Income, 1 Yr. Growth %	-47.59	-189.74	-369.53	-251.71	5.32
Normalized Net Income, 1 Yr. Growth %	-58.65	-154.35	-590.25	-241.66	11.33
Diluted EPS Before Extra, 1 Yr. Growth %	-65.8	-189.74	-382.02	-247.33	5.08
Accounts Receivable, 1 Yr. Growth %	-76.65	230.63	46.5	242.52	-18.09
Inventory, 1 Yr. Growth %	52.83	-8.86	-6.1	131.16	38.24
Net Property, Plant and Equip., 1 Yr. Growth %	-3.36	-2.57	23.87	-4.79	1.67
Total Assets, 1 Yr. Growth %	20.55	-1.62	11.11	26.34	-11.41
Tangible Book Value, 1 Yr. Growth %	28.07	17.3	-60.32	191.34	68.42
Common Equity, 1 Yr. Growth %	26.4	23.15	-56.31	174.81	67.58
Cash From Operations, 1 Yr. Growth %	-37.29	-201.94	-11.17	98.43	8.33
Capital Expenditures, 1 Yr. Growth %	-14.94	258.46	8.94	-79.55	32.35
Levered Free Cash Flow, 1 Yr. Growth %	-14.22	-296.5	-105.83	-121.04	4.71K
Unlevered Free Cash Flow, 1 Yr. Growth %	-15.46	-313.72	-95.75	244.85	469.6
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-26.09	287.06	56.08	29.41	59.16
Gross Profit, 2 Yr. CAGR %	-37.26	42.75	-7.67	69.94	296.32
EBITDA, 2 Yr. CAGR %	-5.95	127.72	186.8	77.66	161.42
EBITA, 2 Yr. CAGR %	18.43	-20.21	53.96	96.98	91.17
EBIT, 2 Yr. CAGR %	17.14	-21.54	51.68	98.47	88.83
Earnings From Cont. Operations, 2 Yr. CAGR %	0.54	-30.45	59.3	103.96	24.44
Net Income, 2 Yr. CAGR %	0.54	-30.45	55.66	102.22	26.41
Normalized Net Income, 2 Yr. CAGR %	15.02	-52.59	63.21	163.53	25.58
Diluted EPS Before Extra, 2 Yr. CAGR %	-18.79	-43.82	59.3	103.84	24.43
Accounts Receivable, 2 Yr. CAGR %	-58.29	-12.14	120.08	124	67.5
Inventory, 2 Yr. CAGR %	112.74	18.02	-63.95	47.33	78.76
Net Property, Plant and Equip., 2 Yr. CAGR %	-6.48	-2.97	9.85	8.6	-1.61
Total Assets, 2 Yr. CAGR %	29.33	8.94	3.66	18.48	5.79
Tangible Book Value, 2 Yr. CAGR %	-12.87	22.13	-30	7.52	121.51
Common Equity, 2 Yr. CAGR %	-12.97	24.32	-26.65	9.57	114.6
Cash From Operations, 2 Yr. CAGR %	56.64	-20.05	-4.84	32.42	46.61
Capital Expenditures, 2 Yr. CAGR %	-60.05	74.61	97.61	-52.8	-47.97
Levered Free Cash Flow, 2 Yr. CAGR %	39.38	29.83	-67.05	-87.73	164.47
Unlevered Free Cash Flow, 2 Yr. CAGR %	41.14	34.41	-70.64	-67.93	333.48
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-22.79	21.08	123.95	75.88	23.84
Gross Profit, 3 Yr. CAGR %	-38.49	21.88	-27.72	136.82	42.79
EBITDA, 3 Yr. CAGR %	-58.28	296.56	-15.42	275.45	49.66
EBITA, 3 Yr. CAGR %	-14.38	45.2	-11.58	103.83	58.32
EBIT, 3 Yr. CAGR %	-12.41	41.1	-11.56	100.53	58.84
Earnings From Cont. Operations, 3 Yr. CAGR %	20.86	-2.29	11.01	55.22	63.5
Net Income, 3 Yr. CAGR %	20.86	-2.29	9.31	54.33	62.7
Normalized Net Income, 3 Yr. CAGR %	17.63	-10.41	3.27	55.68	97.74
Diluted EPS Before Extra, 3 Yr. CAGR %	4.86	-15.25	-3.72	55.21	63.44
Accounts Receivable, 3 Yr. CAGR %	-31.86	-16.84	4.19	155.05	60.19
Inventory, 3 Yr. CAGR %	115.14	60.37	-41.65	-33.02	44.24
Net Property, Plant and Equip., 3 Yr. CAGR %	4.63	-5.2	5.26	4.74	6.24
Total Assets, 3 Yr. CAGR %	25.72	18.09	9.03	10.73	7.54
Tangible Book Value, 3 Yr. CAGR %	-11.43	-4.02	-14.59	12.6	24.87
Common Equity, 3 Yr. CAGR %	-11.61	-2.52	-12.27	13.92	26.24
Cash From Operations, 3 Yr. CAGR %	65.76	35.74	-17.19	21.36	23.84
Capital Expenditures, 3 Yr. CAGR %	-39.79	-16.98	49.2	-7.22	-33.44
Levered Free Cash Flow, 3 Yr. CAGR %	42.6	56.29	-54.67	-69.62	-20.6
Unlevered Free Cash Flow, 3 Yr. CAGR %	48.67	62.07	-58.23	-40.72	-17.56
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-7.94	8.5	2.31	24.34	95.36
Gross Profit, 5 Yr. CAGR %	-15.31	1.25	-27.64	39.21	42.77
EBITDA, 5 Yr. CAGR %	-35.53	8.87	-9.8	115.81	32.83
EBITA, 5 Yr. CAGR %	7.38	1.98	8.27	64.04	20.37
EBIT, 5 Yr. CAGR %	8.84	1.88	9.1	61.73	19.79
Earnings From Cont. Operations, 5 Yr. CAGR %	25.67	2.22	35.74	31.2	16.2
Net Income, 5 Yr. CAGR %	25.67	2.22	34.49	30.75	15.85
Normalized Net Income, 5 Yr. CAGR %	39.41	-9.58	34.09	37.93	11.68
Diluted EPS Before Extra, 5 Yr. CAGR %	15.38	-6.15	24.65	20.46	6.68
Accounts Receivable, 5 Yr. CAGR %	-21.28	8.89	8.92	23.61	25.98
Inventory, 5 Yr. CAGR %	58.7	63.85	5.29	6.34	-8.69
Net Property, Plant and Equip., 5 Yr. CAGR %	7.27	7.16	6.69	0.1	2.45
Total Assets, 5 Yr. CAGR %	20.11	17.47	16.4	17.84	7.73
Tangible Book Value, 5 Yr. CAGR %	-4.42	-2.91	-19.5	1.48	25.04
Common Equity, 5 Yr. CAGR %	-4.35	-1.95	-18.08	2.14	25.47
Cash From Operations, 5 Yr. CAGR %	27.85	9.45	32.76	34.4	3.96
Capital Expenditures, 5 Yr. CAGR %	-9.79	28.82	-3.15	-33.76	-2.1
Levered Free Cash Flow, 5 Yr. CAGR %	111.58	6.92	-20.64	-44.12	-4.37
Unlevered Free Cash Flow, 5 Yr. CAGR %	67.69	6.94	-22.3	-16.13	-0.82
Dividend Per Share, 5 Yr. CAGR %	-	-6.11	-	-	-