Income Statement Barbara Bui SA

Stocks

BUI

FR0000062788

Apparel & Accessories

Market Closed - Euronext Paris 11:55:00 2026-09-18 EDT			5-day change	1st Jan Change
3.000 ^EUR	0.00%		0.00%	-33.04%

05-06	Barbara Bui sustains growth driven by retail, shares edge higher
04-30	Barbara Bui SA Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: BARBARA BUI SA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Revenues	9.27M	10.92M	12.01M	12.38M	12.33M
Total Revenues	9.27M	10.92M	12.01M	12.38M	12.33M
Cost of Goods Sold, Total	2.8M	3.44M	3.37M	3.15M	2.65M
Gross Profit	6.47M	7.48M	8.64M	9.23M	9.68M
Selling General & Admin Expenses, Total	7.71M	8.95M	9.49M	9.66M	9.98M
Other Operating Expenses	-256K	-2.35M	-233K	-303K	147K
Other Operating Expenses, Total	7.45M	6.6M	9.26M	9.36M	10.13M
Operating Income	-988K	880K	-617K	-122K	-449K
Interest Expense, Total	-63K	-157K	-123K	-77K	-135K
Interest And Investment Income	-	-	-	-	-
Net Interest Expenses	-63K	-157K	-123K	-77K	-135K
Currency Exchange Gains (Loss)	557K	396K	-269K	473K	-840K
Other Non Operating Income (Expenses)	3K	14K	-22K	-29K	0
EBT, Excl. Unusual Items	-491K	1.13M	-1.03M	245K	-1.42M
Gain (Loss) On Sale Of Assets	5K	-	-	-	-
Legal Settlements	50K	-86K	34K	-44K	-
EBT, Incl. Unusual Items	-436K	1.05M	-997K	201K	-1.42M
Income Tax Expense	12K	-41K	-65K	-45K	531K
Earnings From Continuing Operations	-448K	1.09M	-932K	246K	-1.96M
Net Income to Company	-448K	1.09M	-932K	246K	-1.96M
Net Income - (IS)	-448K	1.09M	-932K	246K	-1.96M
Net Income to Common Incl Extra Items	-448K	1.09M	-932K	246K	-1.96M
Net Income to Common Excl. Extra Items	-448K	1.09M	-932K	246K	-1.96M
Per Share Items
Net EPS - Basic	-0.68	1.65	-1.41	0.37	-2.96
Basic EPS - Continuing Operations	-0.68	1.65	-1.41	0.37	-2.96
Basic Weighted Average Shares Outstanding	660K	660K	660K	665K	660K
Net EPS - Diluted	-0.68	1.65	-1.41	0.37	-2.96
Diluted EPS - Continuing Operations	-0.68	1.65	-1.41	0.37	-2.96
Diluted Weighted Average Shares Outstanding	660K	660K	660K	665K	660K
Normalized Basic EPS	-0.47	1.07	-0.98	0.23	-1.35
Normalized Diluted EPS	-0.47	1.07	-0.98	0.23	-1.35
Supplemental Items
EBITDA	-793K	1.09M	-407K	89K	-241K
EBITA	-988K	880K	-617K	-122K	-449K
EBIT	-988K	880K	-617K	-122K	-449K
Effective Tax Rate - (Ratio)	-2.75	-3.92	6.52	-22.39	-37.29
Total Deferred Taxes	-10K	-55K	-98K	-63K	14K
Normalized Net Income	-307K	708K	-644K	153K	-890K
Interest on Long-Term Debt	-	-	-	-	135K
Non-Cash Pension Expense	2K	46K	-	-	-
Supplemental Operating Expense Items
Selling and Marketing Expenses	6.48M	7.66M	7.96M	8.27M	8.69M
General and Administrative Expenses	1.23M	1.28M	1.54M	1.39M	1.29M

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Assets
Cash And Equivalents	1.93M	993K	1.17M	1.82M	1.18M
Total Cash And Short Term Investments	1.93M	993K	1.17M	1.82M	1.18M
Accounts Receivable, Total	375K	602K	706K	733K	498K
Other Receivables	633K	3.45M	497K	620K	522K
Total Receivables	1.01M	4.05M	1.2M	1.35M	1.02M
Inventory	1.42M	1.3M	1.93M	2.08M	2.32M
Prepaid Expenses	469K	504K	441K	527K	640K
Other Current Assets, Total	-	-	-	-	-1K
Total Current Assets	4.83M	6.85M	4.74M	5.78M	5.16M
Gross Property Plant And Equipment	11.12M	15.88M	15.52M	15.55M	9.94M
Accumulated Depreciation	-8.26M	-10.09M	-11.4M	-13.47M	-5.76M
Net Property Plant And Equipment	2.85M	5.79M	4.12M	2.09M	4.18M
Long-term Investments	-	-	-	-	-
Goodwill	0	0	0	0	0
Other Intangibles, Total	59K	39K	152K	160K	137K
Deferred Tax Assets Long-Term	77K	96K	144K	113K	89K
Other Long-Term Assets, Total	707K	735K	758K	876K	884K
Total Assets	8.52M	13.51M	9.91M	9.02M	10.45M
Liabilities
Accounts Payable, Total	1.98M	2.64M	1.95M	2.24M	2.28M
Accrued Expenses, Total	796K	627K	707K	1.23M	1.21M
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	8K	1.14M	1.62M	45K	44K
Current Income Taxes Payable	73K	604K	173K	754K	720K
Unearned Revenue Current, Total	229K	262K	168K	154K	101K
Other Current Liabilities	522K	2M	1.91M	600K	2.03M
Total Current Liabilities	3.61M	7.28M	6.53M	5.02M	6.39M
Long-Term Debt	2.43M	1.42M	817K	2.14M	2.14M
Long-Term Leases	927K	2.54M	1.02M	452K	1.7M
Pension & Other Post Retirement Benefits	130K	176K	148K	163K	129K
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	-	-3K	-	-	-
Total Liabilities	7.09M	11.42M	8.51M	7.78M	10.37M
Common Stock, Total	1.08M	1.08M	1.08M	1.08M	1.08M
Additional Paid In Capital	4.65M	4.65M	4.65M	4.65M	4.65M
Retained Earnings	-448K	1.09M	-932K	246K	-1.96M
Comprehensive Income and Other	-3.85M	-4.72M	-3.39M	-4.74M	-3.69M
Total Common Equity	1.43M	2.09M	1.4M	1.24M	80K
Total Equity	1.43M	2.09M	1.4M	1.24M	80K
Total Liabilities And Equity	8.52M	13.51M	9.91M	9.02M	10.45M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	660K	660K	660K	660K	660K
ECS Total Common Shares Outstanding	660K	660K	660K	660K	660K
Book Value / Share	2.16	3.17	2.12	1.88	0.12
Tangible Book Value	1.37M	2.05M	1.25M	1.08M	-57K
Tangible Book Value Per Share	2.07	3.11	1.89	1.63	-0.09
Total Debt	3.36M	5.1M	3.46M	2.64M	3.89M
Net Debt	1.44M	4.11M	2.29M	817K	2.71M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	675K	320K	489K	470K	679K
Inventories - Finished Goods, Total	1.94M	2.03M	2.34M	2.9M	2.66M
Full Time Employees	60	61	65	61	56
Accumulated Allowance for Doubtful Accounts (Supple)	664K	481K	373K	267K	259K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Net Income	-448K	1.09M	-932K	246K	-1.96M
Depreciation & Amortization - CF	1.82M	2.07M	2.21M	2.07M	2.09M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	1.82M	2.07M	2.21M	2.07M	2.09M
Amortization of Deferred Charges, Total - (CF)	25K	20K	57K	71K	96K
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Other Operating Activities, Total	-1.58M	-1.84M	-2.11M	-1.78M	-1.56M
Change In Accounts Receivable	920K	-227K	-104K	-27K	235K
Change In Inventories	298K	123K	-633K	-152K	-239K
Change In Accounts Payable	-931K	664K	-690K	287K	42K
Change in Other Net Operating Assets	2.06M	-2.47M	2.49M	839K	-67K
Cash from Operations	2.16M	-572K	278K	1.55M	-1.36M
Capital Expenditure	-911K	-64K	-314K	-233K	-106K
Sale of Property, Plant, and Equipment	305K	-	97K	-	18K
Cash Acquisitions	5K	-	-	-	-
Divestitures	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-	-	-1K	-	-
Cash from Investing	-601K	-64K	-218K	-233K	-88K
Long-Term Debt Issued, Total	180K	524K	477K	78K	17K
Total Debt Issued	180K	524K	477K	78K	17K
Long-Term Debt Repaid, Total	-64K	-401K	-604K	-326K	-15K
Total Debt Repaid	-64K	-401K	-604K	-326K	-15K
Other Financing Activities, Total	-	-	-1K	-	-
Cash from Financing	116K	123K	-128K	-248K	2K
Foreign Exchange Rate Adjustments	-786K	-424K	244K	-416K	807K
Miscellaneous Cash Flow Adjustments	1K	1K	-	1K	-
Net Change in Cash	890K	-936K	176K	651K	-642K
Supplemental Items
Levered Free Cash Flow	1.12M	2.06M	2.54M	1.46M	3.06M
Unlevered Free Cash Flow	1.16M	2.16M	2.61M	1.51M	3.15M
Change In Net Working Capital	-837K	415K	-1.05M	318K	-1.35M
Net Debt Issued / Repaid	116K	123K	-127K	-248K	2K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Profitability
Return on Assets	-5.93	4.99	-3.29	-0.81	-2.88
Return on Total Capital	-11.06	9.18	-6.4	-1.75	-7.15
Return On Equity %	-21.91	61.8	-53.35	18.64	-296.66
Return on Common Equity	-21.91	61.8	-53.35	18.64	-296.66
Margin Analysis
Gross Profit Margin %	69.76	68.53	71.95	74.58	78.52
SG&A Margin	83.18	81.95	79.02	78.01	80.97
EBITDA Margin %	-8.56	10	-3.39	0.72	-1.95
EBITA Margin %	-10.66	8.06	-5.14	-0.99	-3.64
EBIT Margin %	-10.66	8.06	-5.14	-0.99	-3.64
Income From Continuing Operations Margin %	-4.83	9.97	-7.76	1.99	-15.86
Net Income Margin %	-4.83	9.97	-7.76	1.99	-15.86
Net Avail. For Common Margin %	-4.83	9.97	-7.76	1.99	-15.86
Normalized Net Income Margin	-3.31	6.49	-5.37	1.24	-7.22
Levered Free Cash Flow Margin	12.04	18.88	21.11	11.8	24.85
Unlevered Free Cash Flow Margin	12.47	19.78	21.75	12.19	25.54
Asset Turnover
Asset Turnover	0.89	0.99	1.03	1.31	1.27
Fixed Assets Turnover	2.69	2.53	2.42	3.99	3.93
Receivables Turnover (Average Receivables)	11.1	22.35	18.36	17.21	20.03
Inventory Turnover (Average Inventory)	1.76	2.53	2.09	1.57	1.2
Short Term Liquidity
Current Ratio	1.34	0.94	0.73	1.15	0.81
Quick Ratio	0.81	0.69	0.36	0.63	0.34
Operating Cash Flow to Current Liabilities	0.6	-0.08	0.04	0.31	-0.21
Days Sales Outstanding (Average Receivables)	32.88	16.33	19.88	21.27	18.22
Days Outstanding Inventory (Average Inventory)	207.37	144.36	174.81	233.23	303.45
Average Days Payable Outstanding	358.69	254.74	209.63	232.52	285.86
Cash Conversion Cycle (Average Days)	-118.44	-94.04	-14.95	21.97	35.82
Long Term Solvency
Total Debt/Equity	235.64	243.81	246.61	213	4.86K
Total Debt / Total Capital	70.21	70.91	71.15	68.05	97.99
LT Debt/Equity	235.08	189.54	131.19	209.37	4.81K
Long-Term Debt / Total Capital	70.04	55.13	37.85	66.89	96.88
Total Liabilities / Total Assets	83.24	84.51	85.87	86.27	99.23
EBIT / Interest Expense	-15.68	5.61	-5.02	-1.58	-3.33
EBITDA / Interest Expense	13.24	18.78	12.92	25.25	12.13
(EBITDA - Capex) / Interest Expense	-1.22	18.37	10.37	22.22	11.35
Total Debt / EBITDA	4.03	1.73	2.17	1.36	2.38
Net Debt / EBITDA	1.72	1.39	1.44	0.42	1.66
Total Debt / (EBITDA - Capex)	-43.7	1.77	2.71	1.54	2.54
Net Debt / (EBITDA - Capex)	-18.64	1.43	1.79	0.48	1.77
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	26.83	17.78	10	3.11	-0.44
Gross Profit, 1 Yr. Growth %	64.53	15.7	15.49	6.88	4.83
EBITDA, 1 Yr. Growth %	-75.91	-237.7	-137.27	-121.45	-224.23
EBITA, 1 Yr. Growth %	-70.17	-189.07	-170.11	-80.23	268.03
EBIT, 1 Yr. Growth %	-70.17	-189.07	-170.11	-80.23	268.03
Earnings From Cont. Operations, 1 Yr. Growth %	-87.93	-342.86	-185.66	-126.39	-894.72
Net Income, 1 Yr. Growth %	-87.93	-342.86	-185.66	-126.39	-894.72
Normalized Net Income, 1 Yr. Growth %	-86.71	-330.75	-191	-123.76	-681.22
Diluted EPS Before Extra, 1 Yr. Growth %	-87.95	-342.86	-185.66	-126.2	-900.72
Accounts Receivable, 1 Yr. Growth %	-71.04	60.53	17.28	3.82	-32.06
Inventory, 1 Yr. Growth %	-19.44	-8.73	48.8	7.88	11.48
Net Property, Plant and Equip., 1 Yr. Growth %	-29.55	103.16	-28.94	-49.32	100.48
Total Assets, 1 Yr. Growth %	-30.81	58.51	-26.61	-9.04	15.89
Tangible Book Value, 1 Yr. Growth %	-47.02	50.04	-39.19	-13.69	-105.29
Common Equity, 1 Yr. Growth %	-46.36	46.57	-33.06	-11.63	-93.54
Cash From Operations, 1 Yr. Growth %	-177.78	-126.48	-148.6	456.47	-188.11
Capital Expenditures, 1 Yr. Growth %	-61.77	-92.97	390.62	-25.8	-54.51
Levered Free Cash Flow, 1 Yr. Growth %	-137.9	-466.79	965.9	208.03	-952.59
Unlevered Free Cash Flow, 1 Yr. Growth %	-140.07	-513.21	677.49	173.82	-1.11K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-9.53	22.22	13.82	6.5	1.32
Gross Profit, 2 Yr. CAGR %	-6.69	37.97	15.6	11.1	5.85
EBITDA, 2 Yr. CAGR %	-44.48	-42.41	-28.36	-71.45	-23.79
EBITA, 2 Yr. CAGR %	-39.35	-48.45	-20.98	-62.77	-14.69
EBIT, 2 Yr. CAGR %	-39.35	-48.45	-20.98	-62.77	-14.69
Earnings From Cont. Operations, 2 Yr. CAGR %	-27.82	-45.86	44.23	-52.45	44.83
Net Income, 2 Yr. CAGR %	-27.82	-45.86	44.23	-52.45	44.83
Normalized Net Income, 2 Yr. CAGR %	-56.69	-44.62	44.91	-53.5	17.52
Diluted EPS Before Extra, 2 Yr. CAGR %	-27.02	-45.9	44.23	-52.63	44.83
Accounts Receivable, 2 Yr. CAGR %	-50.77	-31.82	37.21	10.35	-16.01
Inventory, 2 Yr. CAGR %	-25.5	-14.25	16.54	26.7	9.66
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.56	19.63	20.15	-39.99	0.8
Total Assets, 2 Yr. CAGR %	-19.6	4.73	7.85	-18.3	2.67
Tangible Book Value, 2 Yr. CAGR %	-51.25	-10.84	-4.48	-27.55	-78.64
Common Equity, 2 Yr. CAGR %	-50.58	-11.33	-0.95	-23.09	-76.1
Cash From Operations, 2 Yr. CAGR %	7.79	-54.62	-64.12	64.46	121.42
Capital Expenditures, 2 Yr. CAGR %	97.73	-83.61	-41.29	90.8	-41.9
Levered Free Cash Flow, 2 Yr. CAGR %	-2.81	-16.34	112.43	147.88	154.11
Unlevered Free Cash Flow, 2 Yr. CAGR %	-4.13	-13.48	123.6	111.97	138.96
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-12.72	-1.21	18.01	10.13	4.13
Gross Profit, 3 Yr. CAGR %	-11.55	0.25	30.03	12.61	8.97
EBITDA, 3 Yr. CAGR %	-31.75	-24.85	-50.18	-51.76	-39.57
EBITA, 3 Yr. CAGR %	-29.43	-31.06	-42.89	-50.2	-20.09
EBIT, 3 Yr. CAGR %	-29.43	-31.06	-42.89	-50.2	-20.09
Earnings From Cont. Operations, 3 Yr. CAGR %	-44.84	8.15	-36.91	-18.11	21.57
Net Income, 3 Yr. CAGR %	-44.84	8.15	-36.91	-18.11	21.57
Normalized Net Income, 3 Yr. CAGR %	-41.83	-24.36	-34.65	-20.68	7.92
Diluted EPS Before Extra, 3 Yr. CAGR %	-44.43	8.96	-36.94	-18.32	21.57
Accounts Receivable, 3 Yr. CAGR %	-30.44	-26.99	-18.31	25.03	-6.13
Inventory, 3 Yr. CAGR %	-15.03	-20.28	3.04	13.58	21.41
Net Property, Plant and Equip., 3 Yr. CAGR %	31.99	24.48	0.57	-9.89	-10.29
Total Assets, 3 Yr. CAGR %	-6.68	0.81	-6.98	1.9	-8.2
Tangible Book Value, 3 Yr. CAGR %	-41.14	-29.09	-21.52	-7.66	-69.72
Common Equity, 3 Yr. CAGR %	-40.66	-29	-19.26	-4.65	-66.31
Cash From Operations, 3 Yr. CAGR %	38.44	-32.49	-53.57	-10.53	33.57
Capital Expenditures, 3 Yr. CAGR %	124.98	-35	-49.11	-36.52	18.32
Levered Free Cash Flow, 3 Yr. CAGR %	-0.96	20.37	-4.86	37.53	134.41
Unlevered Free Cash Flow, 3 Yr. CAGR %	0.72	19.75	-3.24	42.43	110.82
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-13.12	-4.39	-2.94	1.8	11.02
Gross Profit, 5 Yr. CAGR %	-10.16	-4.13	-1.56	4.45	19.76
EBITDA, 5 Yr. CAGR %	-17.64	-7.93	-30.41	-48.97	-40.72
EBITA, 5 Yr. CAGR %	-17.86	-14.88	-26.16	-46.12	-32.95
EBIT, 5 Yr. CAGR %	-17.86	-14.88	-26.16	-46.12	-32.95
Earnings From Cont. Operations, 5 Yr. CAGR %	-2.37	-14.92	-18.98	-22.14	-12.04
Net Income, 5 Yr. CAGR %	-2.37	-14.92	-18.98	-22.14	-12.04
Normalized Net Income, 5 Yr. CAGR %	-27.69	-18.39	-16.2	-37.74	-17.36
Diluted EPS Before Extra, 5 Yr. CAGR %	-1.93	-14.55	-18.62	-21.92	-12.06
Accounts Receivable, 5 Yr. CAGR %	-28.9	-15.13	-8.72	-13.88	-17.4
Inventory, 5 Yr. CAGR %	-8.19	-10.88	-3.58	-4.05	5.64
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.19	14.85	27.12	-7.03	0.66
Total Assets, 5 Yr. CAGR %	-6.86	6.06	-1.12	-7.32	-3.23
Tangible Book Value, 5 Yr. CAGR %	-25.69	-14.04	-28.56	-28.48	-53.36
Common Equity, 5 Yr. CAGR %	-25.18	-14.4	-27.17	-26.69	-50.39
Cash From Operations, 5 Yr. CAGR %	0.27	-22.05	-19.34	-3.61	-13.27
Capital Expenditures, 5 Yr. CAGR %	-10.91	-27.15	31.45	0	-46.34
Levered Free Cash Flow, 5 Yr. CAGR %	-15.84	17.11	17.15	4.34	0.8
Unlevered Free Cash Flow, 5 Yr. CAGR %	-14.86	19.29	18.23	3.73	1.77