Income Statement BAST

Stocks

BAST

KZ1C00001015

Specialty Mining & Metals

End-of-day quote Kazakhstan S.E. Other stock markets 2026-07-03			5-day change	1st Jan Change
3,183.42 ^KZT	-0.36%		-0.83%	-0.52%

05-12	JSC BAST Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
25-08-04	JSC BAST Reports Earnings Results for the Half Year Ended June 30, 2025	CI

07c087345b5c59af7bcf667.FsuVnaoxEO-7mmkn18d-_yOMndTfdtEUwzi6xnTM_fU.WpPe5PlSQo7e7QxJmvM_nGrt7Y23DOh9p3f0py78ooN5s_H-2kVlgOzSPA

Published financial data: BAST

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	1.89B	2.63B	6.26B	2.4B	219M
Total Revenues	1.89B	2.63B	6.26B	2.4B	219M
Cost of Goods Sold, Total	2.19B	2.25B	5.32B	4.28B	487M
Gross Profit	-304M	377M	937M	-1.89B	-268M
Selling General & Admin Expenses, Total	572M	573M	836M	685M	442M
Provision for Bad Debts	-	233K	-18K	-4K	37K
Depreciation & Amortization - (IS)	-	-	-	-	-
Other Operating Expenses	354M	329M	320M	1.17B	1.22B
Other Operating Expenses, Total	926M	903M	1.16B	1.86B	1.66B
Operating Income	-1.23B	-526M	-219M	-3.75B	-1.93B
Interest Expense, Total	-958M	-627M	-324M	-101M	-389M
Interest And Investment Income	1.03M	45.16M	27.65M	27.69M	16.61M
Net Interest Expenses	-957M	-582M	-296M	-73.3M	-372M
Currency Exchange Gains (Loss)	-515M	-98.81M	-208M	48.88M	-452M
Other Non Operating Income (Expenses)	-4.88M	-26.98M	356M	-12.89M	-14.85M
EBT, Excl. Unusual Items	-2.71B	-1.23B	-367M	-3.78B	-2.77B
Gain (Loss) On Sale Of Investments	-	-3.98M	150K	641K	1.38M
Gain (Loss) On Sale Of Assets	-	-	-	-	-4.28M
Asset Writedown	-	-	-110M	-456M	-324M
Other Unusual Items	26.29M	37.17M	-17.83M	137K	-2.05M
EBT, Incl. Unusual Items	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Income Tax Expense	-	-	-	-	-
Earnings From Continuing Operations	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Net Income to Company	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Net Income - (IS)	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Net Income to Common Incl Extra Items	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Net Income to Common Excl. Extra Items	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Per Share Items
Net EPS - Basic	-7.08K	-1.29K	-332.36	-2.31K	-1.65K
Basic EPS - Continuing Operations	-7.08K	-1.29K	-332.36	-2.31K	-1.65K
Basic Weighted Average Shares Outstanding	379K	930K	1.49M	1.84M	1.88M
Net EPS - Diluted	-7.08K	-1.29K	-332.36	-2.31K	-1.65K
Diluted EPS - Continuing Operations	-7.08K	-1.29K	-332.36	-2.31K	-1.65K
Diluted Weighted Average Shares Outstanding	379K	930K	1.49M	1.84M	1.88M
Normalized Basic EPS	-4.47K	-829.2	-154.05	-1.29K	-921.86
Normalized Diluted EPS	-4.47K	-829.2	-154.05	-1.29K	-921.86
Supplemental Items
EBITDA	-956M	-243M	266M	-3.09B	-1.1B
EBITA	-1.23B	-524M	-218M	-3.75B	-1.93B
EBIT	-1.23B	-526M	-219M	-3.75B	-1.93B
EBITDAR	-943M	-241M	270M	-3.09B	-1.1B
Effective Tax Rate - (Ratio)	-	-	-	-	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-
Normalized Net Income	-1.69B	-771M	-229M	-2.36B	-1.73B
Interest on Long-Term Debt	204M	8.19M	6.59M	6.38M	26.96M
Supplemental Operating Expense Items
Selling and Marketing Expenses	157M	98.37M	167M	98.55M	9.29M
General and Administrative Expenses	402M	474M	666M	585M	427M
Research And Development Expense From Footnotes	79.29M	-	-	-	-
Net Rental Expense, Total	12.84M	1.56M	4.01M	1.98M	5.67M
Imputed Operating Lease Interest Expense	11.51M	1.04M	1.78M	307K	2.11M
Imputed Operating Lease Depreciation	1.34M	523K	2.23M	1.67M	3.56M
Maintenance & Repair Expenses, Total	52.87M	61.68M	40.14M	58.91M	5.91M

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	10.08M	82.19M	11.18M	104M	182M
Short Term Investments	-	261M	256M	213M	122M
Total Cash And Short Term Investments	10.08M	344M	267M	317M	304M
Accounts Receivable, Total	8.97M	0	145M	11.33M	228K
Other Receivables	-	-	-	-	-
Notes Receivable	-	-	-	-	-
Total Receivables	8.97M	0	145M	11.33M	228K
Inventory	816M	1.78B	474M	557M	401M
Prepaid Expenses	-	-	-	-	-
Other Current Assets, Total	865M	575M	1.13B	1.25B	118M
Total Current Assets	1.7B	2.69B	2.01B	2.13B	824M
Gross Property Plant And Equipment	7.39B	11.32B	13.72B	14.47B	14.23B
Accumulated Depreciation	-783M	-971M	-1.54B	-2.62B	-3.36B
Net Property Plant And Equipment	6.61B	10.35B	12.18B	11.84B	10.87B
Other Intangibles, Total	2.64M	158M	201M	193M	184M
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	26.59M	543M	335M	136M	1.35B
Total Assets	8.34B	13.74B	14.73B	14.3B	13.22B
Liabilities
Accounts Payable, Total	543M	1.37B	958M	1.26B	215M
Accrued Expenses, Total	593M	629M	707M	1.51B	95.88M
Short-term Borrowings	5.29B	3.24B	4.94B	5.28B	7.87B
Current Portion of Long-Term Debt	-	3.41B	-	-	-
Current Portion of Leases	20.2M	14.57M	11.01M	43.23M	70.19M
Current Income Taxes Payable	19.5M	11.34M	68.67M	106M	940K
Other Current Liabilities	911M	350M	621M	669M	31.87M
Total Current Liabilities	7.37B	9.04B	7.31B	8.88B	8.28B
Long-Term Debt	3.07B	-	-	-	3B
Long-Term Leases	13.85M	38.51M	27.5M	99.68M	28.25M
Unearned Revenue Non Current	-	-	-	-	-
Other Non Current Liabilities	58.88M	185M	191M	180M	186M
Total Liabilities	10.52B	9.26B	7.53B	9.16B	11.5B
Common Stock, Total	500M	1.45B	14.18B	16.4B	16.4B
Additional Paid In Capital	4.68B	11.58B	2.08B	2.08B	2.08B
Retained Earnings	-7.36B	-8.56B	-9.05B	-13.29B	-16.72B
Comprehensive Income and Other	-	10.34M	5.08M	-36.96M	-25.33M
Total Common Equity	-2.18B	4.48B	7.21B	5.15B	1.73B
Total Equity	-2.18B	4.48B	7.21B	5.15B	1.73B
Total Liabilities And Equity	8.34B	13.74B	14.73B	14.3B	13.22B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	500K	1.45M	1.6M	1.88M	1.88M
ECS Total Common Shares Outstanding	500K	1.45M	1.6M	1.88M	1.88M
Book Value / Share	-4.36K	3.08K	4.5K	2.74K	920.57
Tangible Book Value	-2.18B	4.32B	7.01B	4.95B	1.55B
Tangible Book Value Per Share	-4.37K	2.98K	4.37K	2.64K	822.49
Total Debt	8.39B	6.71B	4.98B	5.43B	10.97B
Net Debt	8.38B	6.37B	4.71B	5.11B	10.66B
Debt Equivalent Oper. Leases	103M	12.48M	32.07M	15.82M	45.38M
Account Code - Inventory Valuation	6	6	6	6	3
Inventories - Raw Materials, Total	216M	247M	267M	337M	291M
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	727M	1.71B	421M	1.11B	439M
Buildings, Total	1.3B	1.31B	3.49B	4.94B	4.55B
Machinery, Total	1.62B	1.7B	2.14B	2.19B	2.19B
Full Time Employees	246	-	-	-	306
Accumulated Allowance for Doubtful Accounts (Supple)	6.44M	233K	250K	246K	-

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	-2.68B	-1.2B	-495M	-4.24B	-3.1B
Depreciation & Amortization - CF	274M	292M	495M	667M	877M
Amortization of Goodwill and Intangible Assets - (CF)	-	1.58M	1.41M	1.5M	45K
Depreciation & Amortization, Total	274M	293M	496M	668M	877M
Amortization of Deferred Charges, Total - (CF)	-	366K	282K	7.03M	8.38M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Provision for Credit Losses	-	-	-	-	-
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	1.34B	550M	766M	1.61B	-1.89B
Change In Accounts Receivable	-	-	-	-	-
Change In Inventories	-	-	-	-	-
Change In Accounts Payable	-	-	-	-	-
Change In Income Taxes	-	-	-	-	-
Change in Other Net Operating Assets	-	-	-	-	-
Cash from Operations	-1.06B	-357M	768M	-1.95B	-4.11B
Capital Expenditure	-816M	-4.73B	-2.28B	-461M	-366M
Investment in Marketable and Equity Securities, Total	-	-240M	-	-	104M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	415M	1.82M	1.54M	58K	-
Cash from Investing	-402M	-4.97B	-2.28B	-461M	-262M
Long-Term Debt Issued, Total	3.69B	2.23B	394M	2.63B	4.7B
Total Debt Issued	3.69B	2.23B	394M	2.63B	4.7B
Long-Term Debt Repaid, Total	-5.61B	-4.69B	-195M	-2.34B	-253M
Total Debt Repaid	-5.61B	-4.69B	-195M	-2.34B	-253M
Issuance of Common Stock	3.39B	7.85B	1.2B	2.22B	-
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	1.47B	5.4B	1.4B	2.51B	4.45B
Foreign Exchange Rate Adjustments	-1.62M	826K	39.74M	-695K	-109K
Net Change in Cash	3.26M	72.11M	-71.01M	92.38M	78.46M
Supplemental Items
Cash Interest Paid	257M	3.15M	115M	-	73.91M
Cash Income Tax Paid (Refund)	15K	29K	-	-	-
Levered Free Cash Flow	-1.98B	-5.52B	-1.53B	-1.06B	-2.84B
Unlevered Free Cash Flow	-1.39B	-5.13B	-1.32B	-998M	-2.6B
Change In Net Working Capital	73.86M	365M	-595M	-1.13B	1.91B
Net Debt Issued / Repaid	-1.92B	-2.46B	199M	287M	4.45B

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	-9.99	-2.98	-0.96	-16.13	-8.77
Return on Total Capital	-12.7	-3.78	-1.17	-20.57	-10.38
Return On Equity %	107.27	-104.36	-8.46	-68.63	-94.7
Return on Common Equity	107.27	-104.36	-8.46	-68.63	-94.7
Margin Analysis
Gross Profit Margin %	-16.08	14.34	14.97	-78.76	-122.52
SG&A Margin	30.29	21.8	13.36	28.59	201.98
EBITDA Margin %	-50.66	-9.24	4.25	-129.03	-502.96
EBITA Margin %	-65.15	-19.93	-3.48	-156.25	-881.77
EBIT Margin %	-65.15	-19.99	-3.5	-156.31	-881.79
Income From Continuing Operations Margin %	-141.98	-45.64	-7.9	-176.88	-1.42K
Net Income Margin %	-141.98	-45.64	-7.9	-176.88	-1.42K
Net Avail. For Common Margin %	-141.98	-45.64	-7.9	-176.88	-1.42K
Normalized Net Income Margin	-89.61	-29.31	-3.66	-98.67	-790.64
Levered Free Cash Flow Margin	-105.1	-209.88	-24.4	-44.27	-1.3K
Unlevered Free Cash Flow Margin	-73.39	-194.98	-21.16	-41.63	-1.19K
Asset Turnover
Asset Turnover	0.25	0.24	0.44	0.17	0.02
Fixed Assets Turnover	0.3	0.31	0.56	0.2	0.02
Receivables Turnover (Average Receivables)	38.85	586.47	86.17	30.61	37.91
Inventory Turnover (Average Inventory)	3.28	1.74	4.73	8.31	1.02
Short Term Liquidity
Current Ratio	0.23	0.3	0.28	0.24	0.1
Quick Ratio	0	0.04	0.06	0.04	0.04
Operating Cash Flow to Current Liabilities	-0.14	-0.04	0.11	-0.22	-0.5
Days Sales Outstanding (Average Receivables)	9.42	0.62	4.24	11.92	9.65
Days Outstanding Inventory (Average Inventory)	111.51	209.93	77.19	43.92	359.66
Average Days Payable Outstanding	56.18	108.76	105.79	92.73	812.94
Cash Conversion Cycle (Average Days)	64.75	101.79	-24.36	-36.89	-443.63
Long Term Solvency
Total Debt/Equity	-384.78	149.76	69.08	105.46	634.11
Total Debt / Total Capital	135.12	59.96	40.86	51.33	86.38
LT Debt/Equity	-141.41	0.86	0.38	1.94	174.94
Long-Term Debt / Total Capital	49.66	0.34	0.23	0.94	23.83
Total Liabilities / Total Assets	126.16	67.39	51.07	64.02	86.92
EBIT / Interest Expense	-1.28	-0.84	-0.68	-37.1	-4.96
EBITDA / Interest Expense	-1	-0.37	0.86	-30.48	-2.71
(EBITDA - Capex) / Interest Expense	-1.85	-7.91	-6.19	-35.04	-3.65
Total Debt / EBITDA	-8.77	-28.85	17.98	-1.76	-10.4
Net Debt / EBITDA	-8.76	-27.37	17.01	-1.66	-10.11
Total Debt / (EBITDA - Capex)	-4.73	-1.35	-2.49	-1.53	-7.72
Net Debt / (EBITDA - Capex)	-4.73	-1.28	-2.35	-1.44	-7.51
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	39.38	137.89	-61.7	-90.86
Gross Profit, 1 Yr. Growth %	202.2	-224.29	148.24	-301.54	-85.78
EBITDA, 1 Yr. Growth %	110.11	-74.59	-209.36	-1.26K	-64.21
EBITA, 1 Yr. Growth %	79.4	-57.37	-58.43	1.62K	-48.22
EBIT, 1 Yr. Growth %	79.4	-57.24	-58.29	1.61K	-48.24
Earnings From Cont. Operations, 1 Yr. Growth %	69.35	-55.2	-58.8	756.94	-32.14
Net Income, 1 Yr. Growth %	69.35	-55.2	-58.8	756.94	-32.14
Normalized Net Income, 1 Yr. Growth %	40.9	-54.41	-70.26	944.95	-32.46
Diluted EPS Before Extra, 1 Yr. Growth %	11.96	-81.76	-74.26	594.89	-33.69
Accounts Receivable, 1 Yr. Growth %	-89.83	-100	-	-92.2	-97.99
Inventory, 1 Yr. Growth %	56.99	117.81	-73.3	17.32	-27.9
Net Property, Plant and Equip., 1 Yr. Growth %	10.64	56.61	17.76	-2.8	-8.25
Total Assets, 1 Yr. Growth %	18.3	64.86	7.22	-2.93	-7.54
Tangible Book Value, 1 Yr. Growth %	-22.54	-298.05	62.07	-29.31	-66.59
Common Equity, 1 Yr. Growth %	-22.58	-305.53	60.85	-28.61	-64.1
Cash From Operations, 1 Yr. Growth %	-70	-66.38	-314.93	-354.2	110.34
Capital Expenditures, 1 Yr. Growth %	97.67	479.37	-51.81	-79.79	-20.53
Levered Free Cash Flow, 1 Yr. Growth %	83.7	178.43	-72.35	-30.52	126.17
Unlevered Free Cash Flow, 1 Yr. Growth %	173.73	270.47	-74.18	-24.67	163.02
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	82.09	-4.55	-81.29
Gross Profit, 2 Yr. CAGR %	1.51K	93.8	75.65	123.67	-46.47
EBITDA, 2 Yr. CAGR %	125.79	-26.93	-47.28	256.75	103.61
EBITA, 2 Yr. CAGR %	84.29	-12.55	-57.9	167.29	197.71
EBIT, 2 Yr. CAGR %	84.29	-12.42	-57.77	166.94	196.75
Earnings From Cont. Operations, 2 Yr. CAGR %	34.86	-12.9	-57.04	87.9	150.32
Net Income, 2 Yr. CAGR %	34.86	-12.9	-57.04	87.9	150.32
Normalized Net Income, 2 Yr. CAGR %	41.14	-19.85	-63.18	75.12	176.62
Diluted EPS Before Extra, 2 Yr. CAGR %	8.66	-54.81	-78.33	33.75	122.82
Accounts Receivable, 2 Yr. CAGR %	-68.84	-	302.37	-	-96.04
Inventory, 2 Yr. CAGR %	16.8	84.92	-23.73	-44.03	-8.03
Net Property, Plant and Equip., 2 Yr. CAGR %	18.35	31.63	35.8	6.99	-5.56
Total Assets, 2 Yr. CAGR %	18.8	39.65	32.96	2.02	-5.26
Tangible Book Value, 2 Yr. CAGR %	33.01	23.86	79.16	7.04	-53.04
Common Equity, 2 Yr. CAGR %	32.93	26.14	81.82	7.16	-51.02
Cash From Operations, 2 Yr. CAGR %	-17.75	-68.24	-15	133.74	131.23
Capital Expenditures, 2 Yr. CAGR %	-38.62	238.42	67.1	-68.79	-59.93
Levered Free Cash Flow, 2 Yr. CAGR %	-20.39	126.12	-12.26	-56.17	36.46
Unlevered Free Cash Flow, 2 Yr. CAGR %	-29.79	218.38	-2.19	-55.9	40.11
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	8.29	-56.33
Gross Profit, 3 Yr. CAGR %	235.14	584.59	110.47	83.89	-10.74
EBITDA, 3 Yr. CAGR %	43.77	9.01	-16.42	47.88	65.51
EBITA, 3 Yr. CAGR %	56.22	13.13	-31.75	44.95	54.45
EBIT, 3 Yr. CAGR %	56.22	13.24	-31.6	44.97	54.3
Earnings From Cont. Operations, 3 Yr. CAGR %	53.88	-6.6	-32.13	16.52	37.18
Net Income, 3 Yr. CAGR %	53.88	-6.6	-32.13	16.52	37.18
Normalized Net Income, 3 Yr. CAGR %	51.56	-3.16	-42.41	11.82	30.95
Diluted EPS Before Extra, 3 Yr. CAGR %	30.89	-40.06	-62.54	-31.15	8.52
Accounts Receivable, 3 Yr. CAGR %	25.95	-	18.1	8.08	-
Inventory, 3 Yr. CAGR %	101.08	43.77	-2.98	-11.96	-39.1
Net Property, Plant and Equip., 3 Yr. CAGR %	25.97	29.93	26.84	21.48	1.65
Total Assets, 3 Yr. CAGR %	30.6	32.51	27.88	19.72	-1.27
Tangible Book Value, 3 Yr. CAGR %	171.37	51.89	35.47	31.41	-29.04
Common Equity, 3 Yr. CAGR %	171.26	53.71	36.79	33.14	-27.2
Cash From Operations, 3 Yr. CAGR %	40.45	-38.96	-39.93	22.47	125.66
Capital Expenditures, 3 Yr. CAGR %	-29.88	29.71	76.72	-17.37	-57.38
Levered Free Cash Flow, 3 Yr. CAGR %	-4.35	20.83	12.24	-18.82	-19.85
Unlevered Free Cash Flow, 3 Yr. CAGR %	-12.64	22.21	37.82	-10.34	-20.27
Compound Annual Growth Rate Over Five Years
Gross Profit, 5 Yr. CAGR %	-	104.67	158.82	337.63	21.71
EBITDA, 5 Yr. CAGR %	26.28	5.77	-3.76	75.16	19.34
EBITA, 5 Yr. CAGR %	32.26	23.25	-7.55	59.56	23.02
EBIT, 5 Yr. CAGR %	32.26	23.32	-7.43	59.57	23.02
Earnings From Cont. Operations, 5 Yr. CAGR %	40.25	35.9	-7.62	23.53	14.39
Net Income, 5 Yr. CAGR %	40.25	35.9	-7.62	23.53	14.39
Normalized Net Income, 5 Yr. CAGR %	35.06	31.29	-13.94	22.74	7.6
Diluted EPS Before Extra, 5 Yr. CAGR %	23.42	0.23	-36.25	-17.37	-23.56
Accounts Receivable, 5 Yr. CAGR %	-22.76	-	100.43	-34.28	-69.63
Inventory, 5 Yr. CAGR %	72.14	115.59	36.44	-1.42	-5.03
Net Property, Plant and Equip., 5 Yr. CAGR %	53.12	48.22	29.82	20.22	12.72
Total Assets, 5 Yr. CAGR %	44.31	44	31.54	19.35	13.42
Tangible Book Value, 5 Yr. CAGR %	67.54	60.37	129.84	32.05	-11.33
Common Equity, 5 Yr. CAGR %	67.5	61.52	131.15	33.06	-9.29
Cash From Operations, 5 Yr. CAGR %	63.27	-6.18	14.89	4.44	3
Capital Expenditures, 5 Yr. CAGR %	10.14	46.26	-0.76	-26.63	-2.38
Levered Free Cash Flow, 5 Yr. CAGR %	37.91	53.99	-7.6	-19.46	21.36
Unlevered Free Cash Flow, 5 Yr. CAGR %	29.07	56.04	-8.61	-18.7	38.73