Income Statement Audacia Börse Stuttgart

Stocks

2JA

FR00140059B5

Investment Management & Fund Operators

Market Closed - Börse Stuttgart 15:56:10 2026-10-09 EDT			5-day change	1st Jan Change
3.700 ^EUR	+0.82%		+1.37%	-22.04%

09-16	Audacia Announces Appointment of Guillaume des Courtis as Partner in Capital Développement	CI
07-12	Yaqumo Inc. announced that it has received funding from Audacia SA, Quantonation Ventures Sas, Alumni Ventures Group, LLC, JIC Venture Growth Investments Co., Ltd., Toyota Invention Partners, Inc.	CI

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Published financial data: AUDACIA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Revenues	8.13M	9.77M	10.83M	13.05M	15.79M
Total Revenues	8.13M	9.77M	10.83M	13.05M	15.79M
Cost of Goods Sold, Total	2.54K	5.19M	6.56M	7.75M	10.28M
Gross Profit	8.13M	4.58M	4.28M	5.29M	5.51M
Selling General & Admin Expenses, Total	7.4M	-	1M	1.15M	1.27M
Depreciation & Amortization - (IS)	104K	247K	1.91M	2.27M	1.2M
Other Operating Expenses	562K	3.86M	1.04M	1.66M	1.05M
Other Operating Expenses, Total	8.06M	4.11M	3.94M	5.08M	3.53M
Operating Income	67.38K	477K	334K	217K	1.98M
Interest Expense, Total	-20.05K	-8.82K	-9.03K	-8.92K	-13.6K
Interest And Investment Income	7.08K	-	52.61K	637K	200K
Net Interest Expenses	-12.98K	-8.82K	43.58K	628K	186K
Income (Loss) On Equity Invest.	-	-5.17K	-4.81K	-4.8K	-4.64K
Currency Exchange Gains (Loss)	-	-	-122	-528	-255
Other Non Operating Income (Expenses)	1	-47.54K	-437K	-13.03K	-40.92K
EBT, Excl. Unusual Items	54.41K	416K	-64.76K	827K	2.13M
Gain (Loss) On Sale Of Investments	-	-13.19K	-5.86K	-38.13K	-19.06K
Asset Writedown	1.26M	-	-	-	-
Other Unusual Items	-	7.72K	329K	-42.83K	-332K
EBT, Incl. Unusual Items	1.32M	410K	259K	746K	1.77M
Income Tax Expense	1.24M	88.87K	112K	-154K	267K
Earnings From Continuing Operations	72.91K	322K	147K	900K	1.51M
Extraordinary Item & Accounting Change	3.42M	-	-	-	-
Net Income to Company	3.49M	322K	147K	900K	1.51M
Minority Interest	-	-46.28K	117K	-220K	-1.25M
Net Income - (IS)	3.49M	275K	264K	681K	257K
Net Income to Common Incl Extra Items	3.49M	275K	264K	681K	257K
Net Income to Common Excl. Extra Items	72.91K	275K	264K	681K	257K
Per Share Items
Net EPS - Basic	0.73	0.06	0.06	0.14	0.05
Basic EPS - Continuing Operations	0.02	0.06	0.06	0.14	0.05
Basic Weighted Average Shares Outstanding	4.75M	4.75M	4.75M	4.98M	5.12M
Net EPS - Diluted	0.73	0.05	0.05	0.12	0.04
Diluted EPS - Continuing Operations	0.02	0.05	0.05	0.12	0.04
Diluted Weighted Average Shares Outstanding	4.75M	5.78M	5.78M	5.88M	5.92M
Normalized Basic EPS	0.01	0.04	0.02	0.06	0.02
Normalized Diluted EPS	0.01	0.04	0.01	0.05	0.01
Payout Ratio	154.4	-	-	-	-
Supplemental Items
EBITDA	1.72M	521K	407K	280K	2.07M
EBITA	67.38K	481K	365K	249K	2.02M
EBIT	67.38K	477K	334K	217K	1.98M
EBITDAR	2.56M	-	1.24M	1.17M	3.05M
Total Revenues (As Reported)	10.14M	-	-	-	-
Effective Tax Rate - (Ratio)	94.46	21.65	43.37	-20.66	15.06
Total Current Taxes	-	47.46K	120K	49.94K	140K
Total Deferred Taxes	-	41.41K	-7.57K	-204K	127K
Normalized Net Income	34K	214K	76.5K	297K	77.62K
Non-Cash Pension Expense	-	-	-1.31K	7.24K	20.33K
Supplemental Operating Expense Items
Advertising Expense	142K	-	171K	254K	296K
Selling and Marketing Expenses	-	-	171K	254K	296K
Net Rental Expense, Total	838K	-	830K	891K	977K
Imputed Operating Lease Interest Expense	28.52K	-	79.64K	84.83K	118K
Imputed Operating Lease Depreciation	810K	-	750K	806K	859K
Maintenance & Repair Expenses, Total	59.09K	-	121K	123K	149K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Assets
Cash And Equivalents	8.97M	4.33M	3.58M	4.23M	5.76M
Short Term Investments	204K	212K	227K	238K	254K
Total Cash And Short Term Investments	9.18M	4.54M	3.81M	4.47M	6.02M
Accounts Receivable, Total	9.56M	8.39M	8.31M	8.85M	10.53M
Other Receivables	2.28M	1.45M	1.21M	786K	983K
Total Receivables	11.84M	9.83M	9.52M	9.63M	11.51M
Inventory	27.22K	26.15K	35.76K	42.91K	41.29K
Prepaid Expenses	86.09K	106K	170K	328K	98.55K
Deferred Tax Assets Current	-	5.3K	4.72K	145K	68.61K
Other Current Assets, Total	-	5.45K	9.94K	14.01K	-
Total Current Assets	21.13M	14.52M	13.55M	14.63M	17.74M
Gross Property Plant And Equipment	454K	495K	558K	641K	678K
Accumulated Depreciation	-173K	-213K	-254K	-306K	-359K
Net Property Plant And Equipment	281K	282K	303K	335K	318K
Long-term Investments	6.06M	7.61M	7.71M	6.94M	6.57M
Goodwill	-	2.35M	2.23M	2.04M	2.06M
Other Intangibles, Total	-	0	258K	226K	195K
Other Long-Term Assets, Total	714K	710K	711K	713K	627K
Total Assets	28.19M	25.47M	24.76M	24.89M	27.5M
Liabilities
Accounts Payable, Total	8.09M	6.45M	5.6M	4.7M	3.89M
Accrued Expenses, Total	4.5M	-	-	-	-
Short-term Borrowings	-	1.71K	1.45K	495K	799K
Current Portion of Long-Term Debt	148K	249K	249K	272K	126K
Current Income Taxes Payable	875K	4.47M	4.87M	4.62M	4.9M
Unearned Revenue Current, Total	-	18.69K	66.45K	164K	66.01K
Deferred Tax Liability Current	-	-	-	-	48.32K
Other Current Liabilities	413K	849K	548K	448K	1.7M
Total Current Liabilities	14.02M	12.04M	11.33M	10.7M	11.54M
Long-Term Debt	1M	626K	377K	105K	-
Pension & Other Post Retirement Benefits	-	21.22K	19.9K	27.15K	53.18K
Other Non Current Liabilities	810K	-	-	-	-
Total Liabilities	15.83M	12.69M	11.73M	10.83M	11.59M
Common Stock, Total	594K	594K	594K	622K	639K
Additional Paid In Capital	6.33M	6.33M	6.33M	6.33M	6.33M
Retained Earnings	5.43M	275K	264K	681K	257K
Comprehensive Income and Other	-	5.34M	5.61M	5.84M	6.52M
Total Common Equity	12.36M	12.55M	12.8M	13.47M	13.75M
Minority Interest	-	239K	233K	586K	2.16M
Total Equity	12.36M	12.79M	13.03M	14.06M	15.92M
Total Liabilities And Equity	28.19M	25.47M	24.76M	24.89M	27.5M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.75M	4.75M	4.75M	4.75M	5.12M
ECS Total Common Shares Outstanding	4.75M	4.75M	4.75M	4.75M	5.12M
Book Value / Share	2.6	2.64	2.69	2.83	2.69
Tangible Book Value	12.36M	10.2M	10.31M	11.2M	11.5M
Tangible Book Value Per Share	2.6	2.14	2.17	2.36	2.25
Total Debt	1.15M	877K	628K	872K	925K
Net Debt	-8.03M	-3.67M	-3.18M	-3.59M	-5.09M
Debt Equivalent Oper. Leases	6.71M	-	6.64M	7.13M	7.82M
Minority Interest, Total (Incl. Fin. Div)	-	239K	233K	586K	2.16M
Equity Method Investments, Total	-	1.95M	1.95M	1.94M	1.94M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Finished Goods, Total	24.52K	26.15K	35.76K	42.91K	41.29K
Inventories - Others	2.7K	-	-	-	-
Machinery, Total	277K	13.3K	13.3K	13.3K	13.3K
Full Time Employees	21	30	36	47	50
Accumulated Allowance for Doubtful Accounts (Supple)	-	12.24M	13.36M	13.54M	10.08M

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Net Income	3.49M	275K	264K	681K	257K
Depreciation & Amortization - CF	1.65M	39.98K	41.3K	31.21K	52.78K
Amortization of Goodwill and Intangible Assets - (CF)	-	3.52K	31.6K	31.6K	31.6K
Depreciation & Amortization, Total	1.65M	43.5K	72.9K	62.81K	84.38K
(Gain) Loss From Sale Of Asset	17.22M	-8.42K	-	245K	27.09K
Other Operating Activities, Total	-24.99M	53.2K	294K	232K	1.38M
Change In Accounts Receivable	-	1.25M	74.69K	-533K	-1.74M
Change In Inventories	-5.04K	-1.63K	-9.61K	-7.14K	1.62K
Change In Accounts Payable	-	-3.21M	-857K	-897K	-864K
Change in Unearned Revenues	-	-	47.76K	97.6K	-498K
Change In Income Taxes	-	-1.04M	339K	-188K	84.46K
Change In Deferred Taxes	-	41.41K	-7.57K	-204K	127K
Change in Other Net Operating Assets	-	277K	269K	38.79K	1.43M
Cash from Operations	-2.63M	-2.32M	487K	-472K	293K
Capital Expenditure	-39.47K	-2.29M	-	-188K	-202K
Sale of Property, Plant, and Equipment	17.24M	228K	139K	848K	428K
Cash Acquisitions	-	-	-1.11M	-121K	713K
Divestitures	-	15.53K	-	-	-
Investment in Marketable and Equity Securities, Total	-2.9M	-	-	-	-
Other Investing Activities, Total	810K	-	-	-	-
Cash from Investing	15.11M	-2.04M	-971K	539K	940K
Long-Term Debt Issued, Total	-	-	22	-	929
Total Debt Issued	-	-	22	-	929
Long-Term Debt Repaid, Total	-6.68M	-272K	-249K	-250K	-251K
Total Debt Repaid	-6.68M	-272K	-249K	-250K	-251K
Issuance of Common Stock	7.41M	-	-	343K	269K
Repurchase of Common Stock	-1.02M	-	-	-	-
Common Dividends Paid	-5.39M	-	-	-	-
Common & Preferred Stock Dividends Paid	-5.39M	-	-	-	-
Other Financing Activities, Total	-45K	-	-	-	-
Cash from Financing	-5.72M	-272K	-249K	92.48K	19.28K
Foreign Exchange Rate Adjustments	-	-	-	3.1K	-5.34K
Net Change in Cash	6.76M	-4.63M	-733K	163K	1.25M
Supplemental Items
Levered Free Cash Flow	1.22M	-2.06M	-193K	-1.57M	237K
Unlevered Free Cash Flow	1.23M	-2.05M	-187K	-1.56M	246K
Change In Net Working Capital	423K	107K	469K	1.57M	877K
Net Debt Issued / Repaid	-6.68M	-272K	-249K	-250K	-250K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Profitability
Return on Assets	0.14	1.11	0.83	0.55	4.74
Return on Total Capital	0.28	2.2	1.53	0.95	7.81
Return On Equity %	0.72	2.56	1.14	6.64	10.06
Return on Common Equity	0.72	2.21	2.08	5.18	1.88
Margin Analysis
Gross Profit Margin %	99.97	46.89	39.47	40.59	34.91
SG&A Margin	90.96	-	9.24	8.78	8.06
EBITDA Margin %	21.12	5.33	3.75	2.15	13.1
EBITA Margin %	0.83	4.92	3.37	1.91	12.77
EBIT Margin %	0.83	4.88	3.08	1.66	12.57
Income From Continuing Operations Margin %	0.9	3.29	1.35	6.9	9.54
Net Income Margin %	42.95	2.82	2.43	5.22	1.62
Net Avail. For Common Margin %	0.9	2.82	2.43	5.22	1.62
Normalized Net Income Margin	0.42	2.19	0.71	2.28	0.49
Levered Free Cash Flow Margin	14.97	-21.07	-1.78	-12.02	1.5
Unlevered Free Cash Flow Margin	15.12	-21.01	-1.73	-11.98	1.56
Asset Turnover
Asset Turnover	0.26	0.36	0.43	0.53	0.6
Fixed Assets Turnover	1.15	34.71	37.03	40.9	48.38
Receivables Turnover (Average Receivables)	0.85	1.09	1.3	1.52	1.63
Inventory Turnover (Average Inventory)	0.09	194.51	211.86	197.05	244.16
Short Term Liquidity
Current Ratio	1.51	1.21	1.2	1.37	1.54
Quick Ratio	1.5	1.19	1.18	1.32	1.52
Operating Cash Flow to Current Liabilities	-0.19	-0.19	0.04	-0.04	0.03
Days Sales Outstanding (Average Receivables)	429.46	335.09	281.31	240.7	223.9
Days Outstanding Inventory (Average Inventory)	4.27K	1.88	1.72	1.86	1.49
Average Days Payable Outstanding	-1.46M	511.29	334.76	242.83	152.57
Cash Conversion Cycle (Average Days)	1.47M	-174.33	-51.73	-0.27	72.83
Long Term Solvency
Total Debt/Equity	9.28	6.86	4.82	6.2	5.81
Total Debt / Total Capital	8.5	6.42	4.6	5.84	5.49
LT Debt/Equity	8.09	4.9	2.89	0.74	-
Long-Term Debt / Total Capital	7.4	4.59	2.76	0.7	-
Total Liabilities / Total Assets	56.15	49.81	47.37	43.51	42.14
EBIT / Interest Expense	3.36	54.15	36.97	24.34	145.88
EBITDA / Interest Expense	85.64	59.09	45.04	31.38	152.08
(EBITDA - Capex) / Interest Expense	83.67	-200.5	45.04	10.35	137.25
Total Debt / EBITDA	0.67	1.68	1.54	3.11	0.45
Net Debt / EBITDA	-4.67	-7.04	-7.82	-12.84	-2.46
Total Debt / (EBITDA - Capex)	0.68	-0.5	1.54	9.44	0.5
Net Debt / (EBITDA - Capex)	-4.78	2.07	-7.82	-38.95	-2.73
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-24.67	20.17	10.86	20.41	21.05
Gross Profit, 1 Yr. Growth %	-24.14	-43.63	-5.07	23.82	4.12
EBITDA, 1 Yr. Growth %	-57.13	-69.67	-21.93	-31.17	639.21
EBITA, 1 Yr. Growth %	-97.97	613.75	-23.47	-25.49	828.76
EBIT, 1 Yr. Growth %	-97.97	608.53	-30.09	-34.95	814.21
Earnings From Cont. Operations, 1 Yr. Growth %	-94.32	341.01	-54.41	514.03	67.45
Net Income, 1 Yr. Growth %	223.27	-92.12	-4.25	158.22	-62.3
Normalized Net Income, 1 Yr. Growth %	-98.29	528.31	-64.19	288.66	-73.89
Diluted EPS Before Extra, 1 Yr. Growth %	-	210.37	-4.24	153.75	-62.56
Accounts Receivable, 1 Yr. Growth %	-0.26	-12.23	-0.89	6.41	19.02
Inventory, 1 Yr. Growth %	-15.62	-3.92	36.76	19.98	-3.77
Net Property, Plant and Equip., 1 Yr. Growth %	-97.96	0.18	7.64	10.3	-4.87
Total Assets, 1 Yr. Growth %	-15.08	-9.63	-2.79	0.51	10.51
Tangible Book Value, 1 Yr. Growth %	57.06	-17.5	1.1	8.69	2.61
Common Equity, 1 Yr. Growth %	57.06	1.51	2.02	5.27	2.06
Cash From Operations, 1 Yr. Growth %	149.13	-11.81	-121	-196.91	-162.1
Capital Expenditures, 1 Yr. Growth %	-86.8	5.7K	-	-83.1	7.58
Levered Free Cash Flow, 1 Yr. Growth %	-	-269.14	-203.67	14.02	-114.54
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-266.97	-197.75	14.08	-115.11
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-4.85	15.42	15.54	20.73
Gross Profit, 2 Yr. CAGR %	-	-34.61	-27.47	8.42	13.54
EBITDA, 2 Yr. CAGR %	-	-63.94	-51.34	-26.7	125.56
EBITA, 2 Yr. CAGR %	-	-61.94	132.86	-27.82	145.79
EBIT, 2 Yr. CAGR %	-	-62.08	122.56	-32.57	143.85
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-49.94	41.79	67.31	220.65
Net Income, 2 Yr. CAGR %	-	-49.52	-72.53	57.24	-1.34
Normalized Net Income, 2 Yr. CAGR %	-	-67.2	49.99	17.97	0.73
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	72.47	55.88	-2.53
Accounts Receivable, 2 Yr. CAGR %	-	-6.44	-6.73	2.69	12.54
Inventory, 2 Yr. CAGR %	-	-9.96	14.63	28.1	7.45
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-85.72	3.84	8.96	2.44
Total Assets, 2 Yr. CAGR %	-	-12.4	-6.27	-1.15	5.39
Tangible Book Value, 2 Yr. CAGR %	-	13.83	-8.67	4.83	5.61
Common Equity, 2 Yr. CAGR %	-	26.26	1.76	3.63	3.65
Cash From Operations, 2 Yr. CAGR %	-	48.23	-56.97	-54.89	-22.42
Capital Expenditures, 2 Yr. CAGR %	-	176.62	-	-	-57.36
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-60.19	190.35	-58.48
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-60.98	185.64	-57.65
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	0.12	17.06	17.35
Gross Profit, 3 Yr. CAGR %	-	-	-26.38	-13.32	6.96
EBITDA, 3 Yr. CAGR %	-	-	-53.35	-45.38	58.37
EBITA, 3 Yr. CAGR %	-	-	-52.08	54.54	61.64
EBIT, 3 Yr. CAGR %	-	-	-53.5	47.7	60.79
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-51.48	131.12	67.36
Net Income, 3 Yr. CAGR %	-	-	-37.52	-42.02	-2.32
Normalized Net Income, 3 Yr. CAGR %	-	-	-66.23	106.01	-28.65
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	96.16	-3.1
Accounts Receivable, 3 Yr. CAGR %	-	-	-4.62	-2.54	7.87
Inventory, 3 Yr. CAGR %	-	-	3.5	16.38	16.45
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-72	5.95	4.14
Total Assets, 3 Yr. CAGR %	-	-	-9.3	-4.06	2.59
Tangible Book Value, 3 Yr. CAGR %	-	-	9.42	-3.22	4.08
Common Equity, 3 Yr. CAGR %	-	-	17.6	2.92	3.1
Cash From Operations, 3 Yr. CAGR %	-	-	-22.73	-43.59	-49.82
Capital Expenditures, 3 Yr. CAGR %	-	-	-	68.14	-
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	8.82	8.43
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	8.32	8.65
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	7.9
Gross Profit, 5 Yr. CAGR %	-	-	-	-	-12.45
EBITDA, 5 Yr. CAGR %	-	-	-	-	-12.38
EBITA, 5 Yr. CAGR %	-	-	-	-	-9.49
EBIT, 5 Yr. CAGR %	-	-	-	-	-9.78
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	3.27
Net Income, 5 Yr. CAGR %	-	-	-	-	-24.99
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	-47.71
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	1.9
Inventory, 5 Yr. CAGR %	-	-	-	-	5.06
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	-52.96
Total Assets, 5 Yr. CAGR %	-	-	-	-	-3.69
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	7.88
Common Equity, 5 Yr. CAGR %	-	-	-	-	11.81
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	-22.61
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-7.56