Income Statement BLS Pharmaceuticals Limited

Stocks

BLS

AU0000477796

Biotechnology & Medical Research

Delayed Australian S.E. 02:10:29 2026-09-08 EDT			5-day change	1st Jan Change
1.130 ^AUD	+2.73%		+6.60%	+169.05%

09-01	BLS Pharmaceuticals Limited, 2026 Earnings Call, Sep 02, 2026
08-31	BLS Pharmaceuticals Limited Provides Earnings Guidance for the Fiscal Year 2027	CI

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Published financial data: BLS PHARMACEUTICALS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Revenues	2.42M	5.16M	9.33M	28.43M	74.16M
Other Revenues, Total	68.48K	144K	317K	851K	-255K
Total Revenues	2.48M	5.3M	9.64M	29.28M	73.91M
Cost of Goods Sold, Total	1.26M	3.26M	5.93M	18.1M	34.43M
Gross Profit	1.22M	2.04M	3.72M	11.18M	39.48M
Selling General & Admin Expenses, Total	1.38M	3.18M	3.88M	4.23M	16.33M
Provision for Bad Debts	-	-	113K	-	251K
Stock-Based Compensation (IS)	-	696K	139K	1.21M	1.97M
R&D Expenses	-	-	718K	175K	-
Depreciation & Amortization - (IS)	-	-	-	461K	1.39M
Other Operating Expenses, Total	1.38M	3.88M	4.85M	6.08M	19.93M
Operating Income	-152K	-1.84M	-1.13M	5.1M	19.55M
Interest Expense, Total	-582	-	-	-	-460K
Interest And Investment Income	15.4K	2.57K	16.61K	22.25K	68.16K
Net Interest Expenses	14.81K	2.57K	16.61K	22.25K	-392K
Currency Exchange Gains (Loss)	20.43K	37.07K	-	-	-
Other Non Operating Income (Expenses)	-119K	-72.04K	-208K	-220K	-4M
EBT, Excl. Unusual Items	-237K	-1.87M	-1.32M	4.9M	15.16M
Impairment of Goodwill	-	-	-11.57M	-	-
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-82.17K	-	-
Asset Writedown	-	-96.31K	-	-	-
EBT, Incl. Unusual Items	-237K	-1.96M	-12.97M	4.9M	15.16M
Income Tax Expense	-	-	-	-	-240K
Earnings From Continuing Operations	-237K	-1.96M	-12.97M	4.9M	15.4M
Earnings Of Discontinued Operations	-	-	-526K	-	-
Net Income to Company	-237K	-1.96M	-13.5M	4.9M	15.4M
Minority Interest	-	24.47K	176K	-	-
Net Income - (IS)	-237K	-1.94M	-13.33M	4.9M	15.4M
Net Income to Common Incl Extra Items	-237K	-1.94M	-13.33M	4.9M	15.4M
Net Income to Common Excl. Extra Items	-237K	-1.94M	-12.8M	4.9M	15.4M
Per Share Items
Net EPS - Basic	-0	-0.01	-0.07	0.02	0.07
Basic EPS - Continuing Operations	-0	-0.01	-0.07	0.02	0.07
Basic Weighted Average Shares Outstanding	64.01M	134M	193M	208M	222M
Net EPS - Diluted	-0	-0.01	-0.07	0.02	0.07
Diluted EPS - Continuing Operations	-0	-0.01	-0.07	0.02	0.07
Diluted Weighted Average Shares Outstanding	64.01M	134M	193M	215M	230M
Normalized Basic EPS	-0	-0.01	-0	0.01	0.04
Normalized Diluted EPS	-0	-0.01	-0	0.01	0.04
Supplemental Items
EBITDA	-142K	-1.73M	-1.08M	5.4M	20.13M
EBITA	-152K	-1.81M	-1.13M	5.1M	19.55M
EBIT	-152K	-1.84M	-1.13M	5.1M	19.55M
EBITDAR	-125K	-1.71M	-1.06M	-	-
Effective Tax Rate - (Ratio)	-	-	-	-	-1.58
Normalized Net Income	-148K	-1.14M	-652K	3.06M	9.47M
Interest on Long-Term Debt	582	-	23K	85.41K	277K
Supplemental Operating Expense Items
Marketing Expenses	317K	663K	414K	408K	1.84M
Selling and Marketing Expenses	317K	663K	414K	408K	3.67M
General and Administrative Expenses	709K	1.66M	1.91M	2.09M	1.35M
Research And Development Expense From Footnotes	-	-	718K	175K	-
Net Rental Expense, Total	17.08K	17.85K	19.56K	-	-
Stock-Based Comp., Other (Total)	-	696K	139K	1.21M	1.97M
Total Stock-Based Compensation	-	696K	139K	1.21M	1.97M

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Assets
Cash And Equivalents	2.17M	3.85M	1.03M	7.67M	13.29M
Total Cash And Short Term Investments	2.17M	3.85M	1.03M	7.67M	13.29M
Accounts Receivable, Total	17.85K	826K	978K	2.35M	7.65M
Other Receivables	75.45K	181K	258K	182K	333K
Total Receivables	93.3K	1.01M	1.24M	2.54M	7.98M
Inventory	310K	995K	2.14M	3.61M	17.82M
Prepaid Expenses	246K	191K	760K	869K	2.12M
Other Current Assets, Total	-	652	419K	1.06M	-
Total Current Assets	2.82M	6.04M	5.59M	15.74M	41.21M
Gross Property Plant And Equipment	142K	210K	-	4.46M	12.19M
Accumulated Depreciation	-77.69K	-125K	-	-1.09M	-2.13M
Net Property Plant And Equipment	64.06K	85.02K	824K	3.37M	10.06M
Goodwill	-	11.57M	0	-	-
Other Intangibles, Total	40.86K	-	-	-	107K
Deferred Tax Assets Long-Term	-	-	-	-	264K
Deferred Charges Long-Term	-	-	288K	386K	283K
Other Long-Term Assets, Total	-	-	-	80K	165K
Total Assets	2.92M	17.69M	6.7M	19.58M	52.08M
Liabilities
Accounts Payable, Total	95.1K	1.21M	1.19M	2.73M	7.13M
Accrued Expenses, Total	763K	754K	873K	1.4M	2.26M
Short-term Borrowings	-	559K	36.7K	-	450K
Current Portion of Long-Term Debt	-	-	-	65.34K	644K
Current Portion of Leases	-	-	183K	395K	562K
Current Income Taxes Payable	-	-	-	-	24.46K
Unearned Revenue Current, Total	-	-	-	-	2.66M
Other Current Liabilities	124K	169K	621K	1.81M	493K
Total Current Liabilities	982K	2.69M	2.91M	6.4M	14.22M
Long-Term Debt	-	-	-	281K	1.93M
Long-Term Leases	-	-	491K	792K	4.85M
Total Liabilities	982K	2.69M	3.4M	7.47M	21M
Common Stock, Total	62.18M	17.55M	19M	21.48M	24.6M
Retained Earnings	-60.48M	-2.48M	-15.6M	-10.7M	4.39M
Comprehensive Income and Other	188K	73.13K	212K	1.63M	2.1M
Total Common Equity	1.89M	15.14M	3.61M	12.41M	31.09M
Minority Interest	52.86K	-131K	-307K	-307K	-
Total Equity	1.94M	15.01M	3.3M	12.1M	31.09M
Total Liabilities And Equity	2.92M	17.69M	6.7M	19.58M	52.08M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	64.01M	190M	205M	217M	230M
ECS Total Common Shares Outstanding	64.01M	190M	205M	216M	230M
Book Value / Share	0.03	0.08	0.02	0.06	0.14
Tangible Book Value	1.85M	3.57M	3.61M	12.41M	30.98M
Tangible Book Value Per Share	0.03	0.02	0.02	0.06	0.13
Total Debt	0	559K	710K	1.53M	8.43M
Net Debt	-2.17M	-3.29M	-318K	-6.13M	-4.86M
Debt Equivalent Oper. Leases	137K	143K	157K	-	-
Minority Interest, Total (Incl. Fin. Div)	52.86K	-131K	-307K	-307K	-
Account Code - Inventory Valuation	-	5	5	5	6
Inventories - Raw Materials, Total	-	713K	1.34M	2.13M	12.23M
Inventories - Work In Process, Total	130K	-	98.07K	-	3.86M
Inventories - Finished Goods, Total	212K	282K	705K	1.48M	1.72M
Machinery, Total	87.5K	186K	-	2.19M	3.37M
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	113K	116K	367K

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Net Income	-237K	-1.94M	-13.33M	4.9M	15.4M
Depreciation & Amortization - CF	10.88K	86.59K	234K	658K	1.28M
Amortization of Goodwill and Intangible Assets - (CF)	-	23.05K	-	-	-
Depreciation & Amortization, Total	10.88K	110K	234K	658K	1.28M
Amortization of Deferred Charges, Total - (CF)	39.17K	-	25.71K	103K	103K
(Gain) Loss From Sale Of Asset	-	-	82.17K	-	23.05K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	87.16K	11.57M	-	-
Stock-Based Compensation (CF)	-	696K	139K	1.21M	1.97M
Provision and Write-off of Bad Debts	-	-	-	-	251K
Other Operating Activities, Total	126K	-86.54K	41.69K	-258K	-120K
Change In Accounts Receivable	199K	-595K	-1.22M	-2.05M	-4.35M
Change In Inventories	59.29K	-919K	-1.15M	-1.46M	-14.21M
Change In Accounts Payable	237K	1.81M	37.37K	3.18M	4.89M
Change in Unearned Revenues	-	-	-	-	1.59M
Change In Income Taxes	-	-	-	-	24.46K
Change In Deferred Taxes	-	-	-	-	-264K
Change in Other Net Operating Assets	-	-	-	-	-1.17M
Cash from Operations	435K	-841K	-3.56M	6.28M	5.41M
Capital Expenditure	-5.79K	-56.64K	-178K	-2.07M	-3.81M
Cash Acquisitions	-	4.02M	-	-	-
Sale (Purchase) of Intangible assets	-	-	-314K	-	-107K
Investment in Marketable and Equity Securities, Total	-	-	-	-	-86.05K
Other Investing Activities, Total	-	-	-	-	455K
Cash from Investing	-5.79K	3.96M	-493K	-2.07M	-3.55M
Long-Term Debt Issued, Total	-	365K	-	393K	3.05M
Total Debt Issued	-	365K	-	393K	3.05M
Long-Term Debt Repaid, Total	-	-	-140K	-430K	-734K
Total Debt Repaid	-	-	-140K	-430K	-734K
Issuance of Common Stock	-	582K	1.35M	2.45M	1.45M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-	947K	1.21M	2.42M	3.76M
Foreign Exchange Rate Adjustments	137K	1.71K	24.57K	15.36K	-10.61K
Miscellaneous Cash Flow Adjustments	-	-292K	-	-	-
Net Change in Cash	566K	3.78M	-2.82M	6.64M	5.62M
Supplemental Items
Cash Interest Paid	-	-	-	128K	460K
Cash Income Tax Paid (Refund)	-23.04K	-73.99K	-	-	-
Levered Free Cash Flow	444K	-545K	-2.61M	2.83M	-1.86M
Unlevered Free Cash Flow	444K	-545K	-2.61M	2.83M	-1.57M
Change In Net Working Capital	-495K	147K	1.8M	260K	13.23M
Net Debt Issued / Repaid	-	365K	-140K	-36.51K	2.32M

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Profitability
Return on Assets	-3.4	-12.65	-5.81	24.26	34.1
Return on Total Capital	-4.92	-14.71	-7.23	36.12	45.97
Return On Equity %	-12.21	-26.83	-141.76	63.65	71.3
Return on Common Equity	-12.55	-26.26	-136.57	61.21	70.8
Margin Analysis
Gross Profit Margin %	49.28	38.51	38.53	38.17	53.42
SG&A Margin	55.42	59.98	40.23	14.46	22.09
EBITDA Margin %	-5.7	-32.54	-11.22	18.45	27.23
EBITA Margin %	-6.14	-34.17	-11.75	17.42	26.45
EBIT Margin %	-6.14	-34.6	-11.75	17.42	26.45
Income From Continuing Operations Margin %	-9.52	-37.03	-134.56	16.74	20.83
Net Income Margin %	-9.52	-36.57	-138.19	16.74	20.83
Net Avail. For Common Margin %	-9.52	-36.57	-132.73	16.74	20.83
Normalized Net Income Margin	-5.95	-21.55	-6.76	10.46	12.82
Levered Free Cash Flow Margin	17.85	-10.27	-27.02	9.65	-2.51
Unlevered Free Cash Flow Margin	17.87	-10.27	-27.02	9.65	-2.12
Asset Turnover
Asset Turnover	0.89	0.58	0.79	2.23	2.06
Fixed Assets Turnover	31.46	82.86	21.21	13.95	11.01
Receivables Turnover (Average Receivables)	13.68	9.76	10.33	17.06	14.83
Inventory Turnover (Average Inventory)	3.71	6.1	3.78	6.3	3.21
Short Term Liquidity
Current Ratio	2.87	2.25	1.92	2.46	2.9
Quick Ratio	2.3	1.81	0.78	1.59	1.5
Operating Cash Flow to Current Liabilities	0.44	-0.31	-1.22	0.98	0.38
Days Sales Outstanding (Average Receivables)	26.67	37.4	35.42	21.4	24.62
Days Outstanding Inventory (Average Inventory)	98.43	59.88	96.85	57.94	113.55
Average Days Payable Outstanding	41.14	61.52	62.04	36.62	37
Cash Conversion Cycle (Average Days)	83.96	35.76	70.23	42.71	101.16
Long Term Solvency
Total Debt/Equity	-	3.72	21.53	12.67	27.13
Total Debt / Total Capital	-	3.59	17.72	11.25	21.34
LT Debt/Equity	-	-	14.87	8.87	21.8
Long-Term Debt / Total Capital	-	-	12.24	7.87	17.15
Total Liabilities / Total Assets	33.58	15.19	50.74	38.18	40.31
EBIT / Interest Expense	-261.98	-	-	-	42.49
EBITDA / Interest Expense	-243.29	-	-	-	45.28
(EBITDA - Capex) / Interest Expense	-253.23	-	-	-	37.01
Total Debt / EBITDA	-	-0.32	-0.79	0.27	0.4
Net Debt / EBITDA	15.31	1.9	0.35	-1.07	-0.23
Total Debt / (EBITDA - Capex)	-	-0.31	-0.66	0.42	0.5
Net Debt / (EBITDA - Capex)	14.71	1.84	0.29	-1.66	-0.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	12.73	1.04K	81.98	203.66	152.42
Gross Profit, 1 Yr. Growth %	28.8	1.41K	137.29	200.79	131.81
EBITDA, 1 Yr. Growth %	-60.27	308.7	-36.67	-599.2	150.91
EBITA, 1 Yr. Growth %	-59.24	324.28	-37.71	-550.16	153.23
EBIT, 1 Yr. Growth %	-59.24	305.19	-37.71	-550.16	153.23
Earnings From Cont. Operations, 1 Yr. Growth %	-52.29	297.64	577.08	-137.78	214.15
Net Income, 1 Yr. Growth %	-52.29	292.69	586.87	-136.78	214.15
Normalized Net Income, 1 Yr. Growth %	-52.29	306.7	-41.41	-569.73	209.26
Diluted EPS Before Extra, 1 Yr. Growth %	-50.01	114	371.13	-134.33	191.3
Accounts Receivable, 1 Yr. Growth %	-94.68	257.81	18.39	140.68	224.86
Inventory, 1 Yr. Growth %	-16.04	1.22K	115.31	68.33	394.11
Net Property, Plant and Equip., 1 Yr. Growth %	-31.79	97.65	869.22	309.27	198.23
Total Assets, 1 Yr. Growth %	9.12	3.87K	-62.15	192.29	166.05
Tangible Book Value, 1 Yr. Growth %	2.26	-1.08K	1.04	244.09	149.67
Common Equity, 1 Yr. Growth %	0.4	-4.25K	-76.18	244.09	150.53
Cash From Operations, 1 Yr. Growth %	718.71	66	214.75	-276.31	-13.73
Capital Expenditures, 1 Yr. Growth %	-	-5.71	204.36	1.06K	84.07
Levered Free Cash Flow, 1 Yr. Growth %	33.39	-1.8K	386.08	-208.44	-142.37
Unlevered Free Cash Flow, 1 Yr. Growth %	33.08	-1.8K	386.08	-208.44	-135.17
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	3.16	55.14	356.04	135.07	176.86
Gross Profit, 2 Yr. CAGR %	-0.63	46.58	424.75	167.16	225.98
EBITDA, 2 Yr. CAGR %	-29.81	120.06	60.07	77.8	331.27
EBITA, 2 Yr. CAGR %	-30.12	120.12	62.83	67.45	315.41
EBIT, 2 Yr. CAGR %	-30.12	121.51	58.12	67.45	315.41
Earnings From Cont. Operations, 2 Yr. CAGR %	-36.85	99.07	412.48	59.93	8.94
Net Income, 2 Yr. CAGR %	-36.85	97.82	419.35	58.95	7.49
Normalized Net Income, 2 Yr. CAGR %	-21.17	92.08	52.32	65.9	281.14
Diluted EPS Before Extra, 2 Yr. CAGR %	-34.3	34.32	213.56	27.84	-0
Accounts Receivable, 2 Yr. CAGR %	-75.79	56.99	105.81	68.8	179.62
Inventory, 2 Yr. CAGR %	-36.44	64.08	432.45	90.38	188.4
Net Property, Plant and Equip., 2 Yr. CAGR %	-38.64	-4.85	337.68	529.82	249.37
Total Assets, 2 Yr. CAGR %	-6.39	157.01	287.7	5.19	178.86
Tangible Book Value, 2 Yr. CAGR %	-13.36	40.55	214.39	86.46	193.1
Common Equity, 2 Yr. CAGR %	-14.05	183.68	214.39	-9.46	193.61
Cash From Operations, 2 Yr. CAGR %	200.27	297.91	165.03	135.57	23.33
Capital Expenditures, 2 Yr. CAGR %	-58.54	-	72.37	493.99	361.93
Levered Free Cash Flow, 2 Yr. CAGR %	36.26	27.98	802.69	129.59	-15.57
Unlevered Free Cash Flow, 2 Yr. CAGR %	35.08	27.78	802.69	129.59	-22.38
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	4.11	31.46	63.55	298.23	140.72
Gross Profit, 3 Yr. CAGR %	0.34	18.1	57.51	335.9	193.24
EBITDA, 3 Yr. CAGR %	-52.16	81.77	44.8	133.87	127.53
EBITA, 3 Yr. CAGR %	-51.19	79.73	44.67	128.53	120.69
EBIT, 3 Yr. CAGR %	-51.19	80.49	44.67	124.1	120.69
Earnings From Cont. Operations, 3 Yr. CAGR %	-42.83	49.06	196.91	114.87	100.29
Net Income, 3 Yr. CAGR %	-42.83	48.44	199.55	114.87	99.47
Normalized Net Income, 3 Yr. CAGR %	-42.83	68.75	28.16	121.71	104.18
Diluted EPS Before Extra, 3 Yr. CAGR %	-41.52	15.92	102.38	50.52	68.22
Accounts Receivable, 3 Yr. CAGR %	-71.35	39.5	42.9	116.84	109.97
Inventory, 3 Yr. CAGR %	-24.25	9.01	79.63	262.72	161.63
Net Property, Plant and Equip., 3 Yr. CAGR %	-16.18	-20.65	106.26	328	390.9
Total Assets, 3 Yr. CAGR %	-9.71	74.4	35.73	252.86	43.32
Tangible Book Value, 3 Yr. CAGR %	-13.02	13.19	25.91	224	105.52
Common Equity, 3 Yr. CAGR %	-15.13	80.91	24.23	224	27.11
Cash From Operations, 3 Yr. CAGR %	-32.11	159.31	306.15	131.36	68.54
Capital Expenditures, 3 Yr. CAGR %	-55.04	18.94	-	225.36	301.96
Levered Free Cash Flow, 3 Yr. CAGR %	-21.8	31.62	98.61	345.41	51.32
Unlevered Free Cash Flow, 3 Yr. CAGR %	-21.78	30.82	98.4	345.41	43.07
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	3.88	19.78	34.36	65.83	101.88
Gross Profit, 5 Yr. CAGR %	-0.37	13.25	25.11	55.22	110.7
EBITDA, 5 Yr. CAGR %	-14.21	6.25	-3.5	79.81	124.06
EBITA, 5 Yr. CAGR %	-12.99	7.07	-2.88	74.83	120.6
EBIT, 5 Yr. CAGR %	-12.99	7.34	-2.88	74.83	120.6
Earnings From Cont. Operations, 5 Yr. CAGR %	-20.94	8.41	59.27	52.56	98.81
Net Income, 5 Yr. CAGR %	-20.94	8.14	60.12	52.56	98.81
Normalized Net Income, 5 Yr. CAGR %	-11.71	6.87	-3.79	66.71	98.19
Diluted EPS Before Extra, 5 Yr. CAGR %	-34.43	-8.35	27.09	19.94	52.97
Accounts Receivable, 5 Yr. CAGR %	-39.26	14.35	5.21	50.56	86.91
Inventory, 5 Yr. CAGR %	25.08	9.61	24.59	36.25	117.09
Net Property, Plant and Equip., 5 Yr. CAGR %	85.46	-7.16	49.93	81.73	154.66
Total Assets, 5 Yr. CAGR %	-9.22	28.5	11.02	42.47	81.03
Tangible Book Value, 5 Yr. CAGR %	-14.66	-3.36	5.13	38.2	76.54
Common Equity, 5 Yr. CAGR %	-14.49	28.49	3.14	37.16	75.24
Cash From Operations, 5 Yr. CAGR %	0.51	-14.63	20.69	164.76	152.14
Capital Expenditures, 5 Yr. CAGR %	8.1	-19.87	22.89	127.89	-
Levered Free Cash Flow, 5 Yr. CAGR %	12.19	-18.61	22.94	63.89	41.06
Unlevered Free Cash Flow, 5 Yr. CAGR %	12.21	-18.61	22.94	63.3	36.3