Income Statement Aterian plc

Stocks

ATN

GB00BPJMN573

Specialty Mining & Metals

Market Closed - London S.E. 11:35:20 2026-08-14 EDT			5-day change	1st Jan Change
26.00 ^GBX	0.00%		-5.45%	-3.70%

08-14	Aterian to Issue New Shares for Loan Notes Conversion	MT
08-13	TPXimpact wins Ministry of Justice contract	AN

ecc8f14406c2b448e40600.de_NAgfaieMlFYhqRmDh4nsAv5T9IJU1P4To4JTyAgE.WL3-ZGC_z4pDQMALayHW2kxI5qWXDc16Vuaiq_CHWGYtpf1jco2wkUxQ7w

Published financial data: ATERIAN PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	-	-	-	42K	110K
Total Revenues	-	-	-	42K	110K
Cost of Goods Sold, Total	-	-	-	42K	104K
Gross Profit	-	-	-	0	6K
Selling General & Admin Expenses, Total	1.29M	1.33M	1.47M	1.73M	1.7M
Provision for Bad Debts	64K	-	-	-	-
Stock-Based Compensation (IS)	-	-	1K	40K	102K
Other Operating Expenses	-	-	-192K	-	-1K
Other Operating Expenses, Total	1.35M	1.33M	1.28M	1.77M	1.8M
Operating Income	-1.35M	-1.33M	-1.28M	-1.77M	-1.79M
Interest Expense, Total	-18K	-7K	-54K	-59K	-264K
Interest And Investment Income	-	-	-	-	5K
Net Interest Expenses	-18K	-7K	-54K	-59K	-259K
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	-1.37M	-1.34M	-1.33M	-1.83M	-2.05M
Impairment of Goodwill	-	-2.17M	-	-	-
Gain (Loss) On Sale Of Investments	-	-	-	-	33K
Gain (Loss) On Sale Of Assets	-	-	272K	210K	3K
Asset Writedown	-	-877K	-	-	-
EBT, Incl. Unusual Items	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Earnings From Continuing Operations	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Net Income to Company	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Net Income - (IS)	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Net Income to Common Incl Extra Items	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Net Income to Common Excl. Extra Items	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Per Share Items
Net EPS - Basic	-0.28	-0.76	-0.1	-0.14	-0.15
Basic EPS - Continuing Operations	-0.28	-0.76	-0.1	-0.14	-0.15
Basic Weighted Average Shares Outstanding	4.89M	5.8M	10.16M	11.34M	13.31M
Net EPS - Diluted	-0.28	-0.76	-0.1	-0.14	-0.15
Diluted EPS - Continuing Operations	-0.28	-0.76	-0.1	-0.14	-0.15
Diluted Weighted Average Shares Outstanding	4.89M	5.8M	10.16M	11.34M	13.31M
Normalized Basic EPS	-0.18	-0.14	-0.08	-0.1	-0.1
Normalized Diluted EPS	-0.18	-0.14	-0.08	-0.1	-0.1
Supplemental Items
EBITDA	-1.35M	-1.31M	-1.26M	-1.74M	-1.77M
EBITA	-1.35M	-1.33M	-1.28M	-1.77M	-1.79M
EBIT	-1.35M	-1.33M	-1.28M	-1.77M	-1.79M
Normalized Net Income	-856K	-836K	-834K	-1.14M	-1.28M
Interest on Long-Term Debt	18K	7K	54K	-	264K
Supplemental Operating Expense Items
General and Administrative Expenses	1.29M	1.33M	1.47M	1.73M	1.7M
Stock-Based Comp., G&A Exp. (Total)	267K	335K	-	-	-
Stock-Based Comp., Other (Total)	-	-	1K	40.15K	102K
Total Stock-Based Compensation	267K	335K	1K	40.15K	102K

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	196K	110K	73K	64K	126K
Total Cash And Short Term Investments	196K	110K	73K	64K	126K
Other Receivables	128K	298K	532K	49K	177K
Total Receivables	128K	298K	532K	49K	177K
Inventory	-	-	-	17K	411K
Prepaid Expenses	60K	21K	25K	27K	35K
Total Current Assets	384K	429K	630K	157K	749K
Gross Property Plant And Equipment	1.25M	4.59M	4.25M	835K	783K
Accumulated Depreciation	-25K	-924K	-672K	-696K	-718K
Net Property Plant And Equipment	1.23M	3.66M	3.58M	139K	65K
Long-term Investments	-	-	-	-	-
Goodwill	2.17M	-	-	-	-
Other Intangibles, Total	-	-	-	3.4M	3.47M
Total Assets	3.78M	4.09M	4.21M	3.7M	4.28M
Liabilities
Accounts Payable, Total	75K	287K	194K	206K	465K
Accrued Expenses, Total	50K	75K	109K	73K	536K
Short-term Borrowings	-	-	225K	666K	529K
Other Current Liabilities	72K	233K	265K	442K	470K
Total Current Liabilities	197K	595K	793K	1.39M	2M
Long-Term Debt	158K	151K	-	-	857K
Total Liabilities	355K	746K	793K	1.39M	2.86M
Common Stock, Total	5.67M	9.65M	10.89M	11.01M	11.41M
Additional Paid In Capital	2.14M	2.18M	2.18M	2.75M	3.95M
Retained Earnings	-6.63M	-10.97M	-12.03M	-13.65M	-15.65M
Comprehensive Income and Other	2.24M	2.49M	2.38M	2.2M	1.71M
Total Common Equity	3.42M	3.34M	3.42M	2.31M	1.42M
Total Equity	3.42M	3.34M	3.42M	2.31M	1.42M
Total Liabilities And Equity	3.78M	4.09M	4.21M	3.7M	4.28M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.87M	8.68M	9.93M	11.07M	14.76M
ECS Total Common Shares Outstanding	4.87M	8.68M	9.93M	11.07M	14.76M
Book Value / Share	0.7	0.39	0.34	0.21	0.1
Tangible Book Value	1.26M	3.34M	3.42M	-1.09M	-2.04M
Tangible Book Value Per Share	0.26	0.39	0.34	-0.1	-0.14
Total Debt	158K	151K	225K	666K	1.39M
Net Debt	-38K	41K	152K	602K	1.26M
Account Code - Inventory Valuation	3	3	3	6	6
Inventories - Raw Materials, Total	-	-	-	17K	411K
Land - (BS)	-	32K	27K	21K	20K
Machinery, Total	-	689K	317K	190K	139K
Full Time Employees	38	22	24	21	19

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-1.37M	-4.38M	-1.06M	-1.62M	-2.02M
Depreciation & Amortization - CF	2K	22K	16K	24K	22K
Depreciation & Amortization, Total	2K	22K	16K	24K	22K
(Gain) Loss From Sale Of Asset	-	-	-272K	-210K	-3K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-33K
Asset Writedown & Restructuring Costs	-	3.04M	-	-	-
Provision for Credit Losses	-	-	-	-	-
Stock-Based Compensation (CF)	267K	335K	1K	40K	102K
Provision and Write-off of Bad Debts	64K	-	-	-	-
Other Operating Activities, Total	-11K	-77K	239K	280K	-103K
Change In Accounts Receivable	338K	81K	-	250K	-137K
Change In Inventories	-	-	-	-17K	-
Change In Accounts Payable	-490K	168K	-80K	108K	737K
Cash from Operations	-1.2M	-809K	-1.16M	-1.14M	-1.43M
Capital Expenditure	-239K	-118K	-94K	-119K	-65K
Sale of Property, Plant, and Equipment	-	-	89K	231K	8K
Cash Acquisitions	-	-	-	-	-
Other Investing Activities, Total	-4K	-	-	-	-
Cash from Investing	-243K	-118K	-5K	112K	-57K
Short Term Debt Issued, Total	500K	-	127K	966K	662K
Long-Term Debt Issued, Total	567K	150K	342K	-	250K
Total Debt Issued	1.07M	150K	469K	966K	912K
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-176K
Total Debt Repaid	-	-	-	-	-176K
Issuance of Common Stock	520K	691K	679K	86K	844K
Other Financing Activities, Total	-1K	-	-22K	-31K	-30K
Cash from Financing	1.59M	841K	1.13M	1.02M	1.55M
Foreign Exchange Rate Adjustments	-	-	-	-	-
Net Change in Cash	144K	-86K	-37K	-9K	62K
Supplemental Items
Cash Interest Paid	-	-	22K	31K	30K
Levered Free Cash Flow	-532K	-330K	-1.18M	-580K	-1.01M
Unlevered Free Cash Flow	-521K	-326K	-1.14M	-543K	-842K
Change In Net Working Capital	-293K	-267K	265K	-617K	-220K
Net Debt Issued / Repaid	1.07M	150K	469K	966K	736K

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-22.73	-21.14	-19.27	-27.93	-28.08
Return on Total Capital	-23.71	-23.51	-22.41	-33.37	-38.71
Return On Equity %	-40.59	-129.52	-31.41	-56.42	-107.87
Return on Common Equity	-40.59	-129.52	-31.41	-56.42	-107.87
Margin Analysis
Gross Profit Margin %	-	-	-	0	5.45
SG&A Margin	-	-	-	4.11K	1.54K
EBITDA Margin %	-	-	-	-4.15K	-1.61K
EBITA Margin %	-	-	-	-4.21K	-1.63K
EBIT Margin %	-	-	-	-4.21K	-1.63K
Income From Continuing Operations Margin %	-	-	-	-3.85K	-1.83K
Net Income Margin %	-	-	-	-3.85K	-1.83K
Net Avail. For Common Margin %	-	-	-	-3.85K	-1.83K
Normalized Net Income Margin	-	-	-	-2.72K	-1.17K
Levered Free Cash Flow Margin	-	-	-	-1.38K	-915.11
Unlevered Free Cash Flow Margin	-	-	-	-1.29K	-765.11
Asset Turnover
Asset Turnover	-	-	-	0.01	0.03
Fixed Assets Turnover	-	-	-	0.19	1.08
Inventory Turnover (Average Inventory)	-	-	-	-	0.49
Short Term Liquidity
Current Ratio	1.95	0.72	0.79	0.11	0.37
Quick Ratio	1.64	0.69	0.76	0.08	0.15
Operating Cash Flow to Current Liabilities	-6.09	-1.36	-1.46	-0.82	-0.72
Days Outstanding Inventory (Average Inventory)	-	-	-	-	751.06
Average Days Payable Outstanding	-	-	-	-	245.9
Long Term Solvency
Total Debt/Equity	4.62	4.51	6.58	28.78	97.33
Total Debt / Total Capital	4.41	4.32	6.18	22.35	49.32
LT Debt/Equity	4.62	4.51	-	-	60.18
Long-Term Debt / Total Capital	4.41	4.32	-	-	30.5
Total Liabilities / Total Assets	9.4	18.24	18.83	37.48	66.74
EBIT / Interest Expense	-75.06	-190.14	-23.7	-29.97	-6.79
EBITDA / Interest Expense	-74.94	-187	-23.41	-29.56	-6.71
(EBITDA - Capex) / Interest Expense	-88.22	-203.86	-25.15	-31.58	-6.95
Total Debt / EBITDA	-0.12	-0.12	-0.18	-0.38	-0.78
Net Debt / EBITDA	0.03	-0.03	-0.12	-0.35	-0.71
Total Debt / (EBITDA - Capex)	-0.1	-0.11	-0.17	-0.36	-0.75
Net Debt / (EBITDA - Capex)	0.02	-0.03	-0.11	-0.32	-0.69
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	-	-	161.9
EBITDA, 1 Yr. Growth %	459.75	-2.97	-3.44	37.97	1.55
EBITA, 1 Yr. Growth %	411.74	-1.48	-3.83	38.12	1.41
EBIT, 1 Yr. Growth %	411.74	-1.48	-3.83	38.12	1.41
Earnings From Cont. Operations, 1 Yr. Growth %	387.19	220.16	-75.77	52.26	24.68
Net Income, 1 Yr. Growth %	387.19	220.16	-75.77	52.26	24.68
Normalized Net Income, 1 Yr. Growth %	387.19	-2.26	-0.3	36.96	12.32
Diluted EPS Before Extra, 1 Yr. Growth %	292.67	141.12	-86.18	36.37	6.23
Inventory, 1 Yr. Growth %	-	-	-	-	2.32K
Net Property, Plant and Equip., 1 Yr. Growth %	18.11	198.69	-2.21	-53.04	-53.24
Total Assets, 1 Yr. Growth %	3.45	8.28	2.93	-12.11	15.67
Tangible Book Value, 1 Yr. Growth %	8.66	166.53	2.18	-920.3	87.26
Common Equity, 1 Yr. Growth %	3.01	-2.28	2.18	-32.3	-38.46
Cash From Operations, 1 Yr. Growth %	127.08	-32.53	43.14	-1.38	25.31
Capital Expenditures, 1 Yr. Growth %	-44.55	-50.63	-20.34	26.6	-45.38
Levered Free Cash Flow, 1 Yr. Growth %	-43.95	-37.96	256.02	-50.69	73.59
Unlevered Free Cash Flow, 1 Yr. Growth %	-44.51	-37.46	250.44	-52.47	55
Compound Annual Growth Rate Over Two Years
EBITDA, 2 Yr. CAGR %	36.03	133.06	-3.2	15.43	18.37
EBITA, 2 Yr. CAGR %	35.67	124.54	-2.66	15.25	18.35
EBIT, 2 Yr. CAGR %	35.67	124.54	-2.66	15.25	18.35
Earnings From Cont. Operations, 2 Yr. CAGR %	35.83	294.94	-11.92	-39.26	37.78
Net Income, 2 Yr. CAGR %	35.83	294.94	-11.92	-39.26	37.78
Normalized Net Income, 2 Yr. CAGR %	35.83	118.21	-1.29	16.85	24.03
Diluted EPS Before Extra, 2 Yr. CAGR %	-12.93	225.58	-42.27	-56.58	20.36
Net Property, Plant and Equip., 2 Yr. CAGR %	34.37	87.83	70.91	-80.52	-53.14
Total Assets, 2 Yr. CAGR %	9.31	5.84	5.58	-4.89	0.83
Tangible Book Value, 2 Yr. CAGR %	41.7	70.18	65.03	-42.89	291.93
Common Equity, 2 Yr. CAGR %	10.71	0.33	-0.07	-16.83	-35.45
Cash From Operations, 2 Yr. CAGR %	114.74	23.78	-1.72	18.81	11.16
Capital Expenditures, 2 Yr. CAGR %	-42.02	-47.68	-37.29	0.42	-16.84
Levered Free Cash Flow, 2 Yr. CAGR %	-32.25	-41.03	48.62	32.49	-7.47
Unlevered Free Cash Flow, 2 Yr. CAGR %	-32.83	-41.09	48.05	29.07	-14.15
Compound Annual Growth Rate Over Three Years
EBITDA, 3 Yr. CAGR %	-	21.55	73.74	8.94	10.6
EBITA, 3 Yr. CAGR %	112.9	21.94	69.25	9.38	10.44
EBIT, 3 Yr. CAGR %	112.9	21.94	69.25	9.38	10.44
Earnings From Cont. Operations, 3 Yr. CAGR %	83.66	80.77	55.77	5.71	-22.81
Net Income, 3 Yr. CAGR %	83.66	80.77	55.77	5.71	-22.81
Normalized Net Income, 3 Yr. CAGR %	84.21	21.72	68.07	10.1	15.32
Diluted EPS Before Extra, 3 Yr. CAGR %	3.55	26.96	13.58	-23.11	-41.49
Net Property, Plant and Equip., 3 Yr. CAGR %	-	75.37	51.1	-51.6	-73.92
Total Assets, 3 Yr. CAGR %	757.11	8.97	4.86	-0.68	1.52
Tangible Book Value, 3 Yr. CAGR %	102.12	74.92	43.57	-4.56	-15.16
Common Equity, 3 Yr. CAGR %	182.39	6.2	0.94	-12.24	-24.77
Cash From Operations, 3 Yr. CAGR %	97.35	45.99	29.92	-1.61	20.94
Capital Expenditures, 3 Yr. CAGR %	-	-45.05	-39.81	-20.74	-18.03
Levered Free Cash Flow, 3 Yr. CAGR %	4.57	-34.21	7.38	2.89	44.99
Unlevered Free Cash Flow, 3 Yr. CAGR %	3.83	-34.41	6.74	1.38	37.2
Compound Annual Growth Rate Over Five Years
EBITDA, 5 Yr. CAGR %	-	-	-	19.06	49.02
EBITA, 5 Yr. CAGR %	-1.03	36.1	55.67	19.22	46.69
EBIT, 5 Yr. CAGR %	-1.03	36.1	55.67	19.22	46.69
Earnings From Cont. Operations, 5 Yr. CAGR %	-2.48	71.67	36.88	16.86	48.31
Net Income, 5 Yr. CAGR %	-2.48	71.67	36.88	16.86	48.31
Normalized Net Income, 5 Yr. CAGR %	-2.48	35.4	43.53	19.75	48.83
Diluted EPS Before Extra, 5 Yr. CAGR %	-37.36	8.63	-16.16	-17.34	16.25
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-27.18	-42.54
Total Assets, 5 Yr. CAGR %	170.68	179.46	270.89	3.2	3.23
Tangible Book Value, 5 Yr. CAGR %	20.21	38.81	86.37	11.79	12.08
Common Equity, 5 Yr. CAGR %	47.04	38.9	86.37	-3.69	-15.59
Cash From Operations, 5 Yr. CAGR %	25.64	42.85	49.32	34.44	22.07
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-30.06	-31.5
Levered Free Cash Flow, 5 Yr. CAGR %	20.3	33.42	20.36	-12.95	1.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	16.71	33.06	19.66	-14.01	-2.17