Income Statement Caspian Sunrise plc

Stocks

CASP

GB00B1W0VW36

Oil & Gas Exploration and Production

Market Closed - London S.E. 02:30:00 2026-07-01 EDT			5-day change	1st Jan Change
1.900 ^GBX	-.--%		-5.00%	-39.68%

08-19	EARNINGS AND TRADING: Cooks sales up; Amcomri profit rises, debt falls	AN
07-08	Gym Group revenue rises; Central Asia output up	AN

4d.QezbWJSR6_0QLoXD5sq1Z_KOWTDWdKhdqQfXxvGr4yI.BojrDsXjnal3XLWFkZmGX4HtKFuyH8oe50S0j5vlqE4Tuu4Pp-mBs18ewA

Published financial data: CASPIAN SUNRISE PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Revenues	14.3M	25M	42.95M	36.65M	31.47M
Total Revenues	14.3M	25M	42.95M	36.65M	31.47M
Cost of Goods Sold, Total	4.86M	5.62M	10.64M	15.93M	22.22M
Gross Profit	9.43M	19.37M	32.31M	20.72M	9.25M
Selling General & Admin Expenses, Total	7.58M	10.91M	19.52M	9.02M	4.13M
Provision for Bad Debts	2.55M	-	-	-	-
Other Operating Expenses	699K	622K	574K	-3.25M	-
Other Operating Expenses, Total	10.83M	11.53M	20.09M	5.77M	4.13M
Operating Income	-1.4M	7.84M	12.22M	14.95M	5.12M
Interest Expense, Total	-368K	-237K	-11K	-399K	-365K
Interest And Investment Income	20K	24K	59K	231K	501K
Net Interest Expenses	-348K	-213K	48K	-168K	136K
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	-1.74M	7.63M	12.27M	14.79M	5.25M
Asset Writedown	-	-12.46M	-	-	-
EBT, Incl. Unusual Items	-1.74M	-4.84M	12.27M	14.79M	5.25M
Income Tax Expense	1.75M	709K	2.37M	3.68M	-2.11M
Earnings From Continuing Operations	-3.49M	-5.55M	9.9M	11.1M	7.36M
Earnings Of Discontinued Operations	-	-	-	-	9.43M
Net Income to Company	-3.49M	-5.55M	9.9M	11.1M	16.79M
Minority Interest	80K	-8K	-134K	-515K	-177K
Net Income - (IS)	-3.41M	-5.55M	9.76M	10.59M	16.61M
Net Income to Common Incl Extra Items	-3.41M	-5.55M	9.76M	10.59M	16.61M
Net Income to Common Excl. Extra Items	-3.41M	-5.55M	9.76M	10.59M	7.18M
Per Share Items
Net EPS - Basic	-0	-0	0	0	0.01
Basic EPS - Continuing Operations	-0	-0	0	0	0
Basic Weighted Average Shares Outstanding	1.87B	2.1B	2.22B	2.25B	2.25B
Net EPS - Diluted	-0	-0	0	0	0.01
Diluted EPS - Continuing Operations	-0	-0	0	0	0
Diluted Weighted Average Shares Outstanding	1.87B	2.1B	2.22B	2.25B	2.25B
Normalized Basic EPS	-0	0	0	0	0
Normalized Diluted EPS	-0	0	0	0	0
Dividend Per Share	-	-	0	0	-
Payout Ratio	-	-	11.24	28.57	-
Supplemental Items
EBITDA	291K	9.53M	14.72M	17.55M	7.54M
EBITA	-1.4M	7.84M	12.22M	14.95M	5.12M
EBIT	-1.4M	7.84M	12.22M	14.95M	5.12M
Effective Tax Rate - (Ratio)	-100.17	-14.66	19.33	24.9	-40.16
Current Foreign Taxes	1.75M	709K	2.37M	3.68M	-2.11M
Total Current Taxes	1.75M	709K	2.37M	3.68M	-2.11M
Deferred Foreign Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-
Normalized Net Income	-1.01M	4.76M	7.53M	8.73M	3.1M
Interest on Long-Term Debt	368K	237K	-	-	-
Supplemental Operating Expense Items
Selling and Marketing Expenses	3.9M	7.58M	9.75M	2.99M	167K
General and Administrative Expenses	3.68M	3.33M	9.77M	6.03M	3.97M
Stock-Based Comp., G&A Exp. (Total)	22K	-	-	-	-
Total Stock-Based Compensation	22K	-	-	-	-

Fiscal Period: December	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Assets
Cash And Equivalents	329K	429K	3.68M	447K	2.64M
Total Cash And Short Term Investments	329K	429K	3.68M	447K	2.64M
Accounts Receivable, Total	-	-	-	3.7M	3.84M
Other Receivables	4.01M	3.66M	3.94M	4.17M	3.98M
Notes Receivable	-	-	-	-	-
Total Receivables	4.01M	3.66M	3.94M	7.87M	7.83M
Inventory	392K	664K	492K	1.5M	3.24M
Prepaid Expenses	2.19M	1.29M	1.26M	4.28M	2.18M
Other Current Assets, Total	-	-	-	-	62.1M
Total Current Assets	6.92M	6.04M	9.36M	14.09M	77.99M
Gross Property Plant And Equipment	116M	109M	113M	130M	59.3M
Accumulated Depreciation	-2.11M	-5.87M	-8.66M	-13.25M	-5.64M
Net Property Plant And Equipment	114M	103M	105M	117M	53.66M
Loans Receivable Long-Term	-	-	1.52M	3.14M	3.51M
Other Long-Term Assets, Total	4.49M	4.9M	1.7M	799K	2K
Total Assets	126M	114M	117M	135M	135M
Liabilities
Accounts Payable, Total	2.89M	2.68M	1.82M	4.69M	2.26M
Accrued Expenses, Total	6.11M	5.49M	9.88M	7.83M	4.8M
Short-term Borrowings	5.6M	6.42M	352K	-	-
Current Portion of Long-Term Debt	-	-	-	3.62M	3.68M
Current Income Taxes Payable	1.63M	2.98M	3.38M	989K	-
Unearned Revenue Current, Total	2.99M	3.92M	2.92M	5.13M	2.8M
Other Current Liabilities	6.69M	6.82M	7.03M	6.1M	29.88M
Total Current Liabilities	25.91M	28.32M	25.38M	28.37M	43.43M
Long-Term Debt	-	-	-	3.07M	1.83M
Deferred Tax Liability Non Current	6.63M	6.46M	6.34M	7.38M	6.41M
Other Non Current Liabilities	35.95M	33.78M	30.54M	29.8M	13.01M
Total Liabilities	68.48M	68.57M	62.26M	68.61M	64.67M
Common Stock, Total	30.8M	31.12M	33.06M	33.06M	33.12M
Additional Paid In Capital	249M	165M	-	-	126K
Retained Earnings	-224M	-156M	84.87M	90.63M	107M
Comprehensive Income and Other	7.1M	11.75M	-57.37M	-52.22M	-63.52M
Total Common Equity	62.99M	51.44M	60.56M	71.46M	76.96M
Minority Interest	-5.81M	-5.8M	-5.67M	-5.15M	-6.47M
Total Equity	57.18M	45.64M	54.89M	66.31M	70.49M
Total Liabilities And Equity	126M	114M	117M	135M	135M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2.09B	2.11B	2.25B	2.25B	2.25B
ECS Total Common Shares Outstanding	2.09B	2.11B	2.25B	2.25B	2.25B
Book Value / Share	0.03	0.02	0.03	0.03	0.03
Tangible Book Value	62.99M	51.44M	60.56M	71.46M	76.96M
Tangible Book Value Per Share	0.03	0.02	0.03	0.03	0.03
Total Debt	5.6M	6.42M	352K	6.69M	5.51M
Net Debt	5.27M	6M	-3.33M	6.25M	2.86M
Minority Interest, Total (Incl. Fin. Div)	-5.81M	-5.8M	-5.67M	-5.15M	-6.47M
Account Code - Inventory Valuation	3	-	3	3	3
Inventories - Raw Materials, Total	392K	-	-	603K	2.17M
Inventories - Finished Goods, Total	-	-	-	894K	1.08M
Machinery, Total	56K	2.13M	2.19M	2.23M	1.92M
Full Time Employees	201	215	284	296	283

Fiscal Period: December	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Net Income	-3.41M	-5.55M	9.76M	10.59M	16.61M
Depreciation & Amortization - CF	1.69M	-	2.5M	2.59M	2.42M
Depreciation & Amortization, Total	1.69M	-	2.5M	2.59M	2.42M
Other Operating Activities, Total	-15K	13.3M	6.09M	-7.52M	-1.17M
Cash from Operations	-1.74M	7.75M	18.35M	5.66M	17.87M
Capital Expenditure	-4.54M	-7.86M	-11.97M	-12.22M	-15.89M
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-	-393K	-2.38M	-1.56M	-
Cash from Investing	-4.54M	-8.25M	-14.35M	-13.78M	-15.89M
Short Term Debt Issued, Total	1.24M	600K	352K	4.78M	55K
Long-Term Debt Issued, Total	-	-	-	3.2M	505K
Total Debt Issued	1.24M	600K	352K	7.98M	560K
Short Term Debt Repaid, Total	-	-	-	-	-696K
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-696K
Issuance of Common Stock	1.31M	-	-	-	-
Common Dividends Paid	-	-	-1.1M	-3.03M	-
Common & Preferred Stock Dividends Paid	-	-	-1.1M	-3.03M	-
Other Financing Activities, Total	-	-	-	-69K	-356K
Cash from Financing	2.55M	600K	-745K	4.88M	-492K
Net Change in Cash	-3.73M	100K	3.25M	-3.24M	1.49M
Supplemental Items
Cash Interest Paid	-	-	-	69K	356K
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-8.48M	-537K	1.21M	-9.09M	-57.19M
Unlevered Free Cash Flow	-8.25M	-389K	1.22M	-8.84M	-56.96M
Change In Net Working Capital	4.55M	-2.57M	-3.06M	8.55M	46.7M
Net Debt Issued / Repaid	1.24M	600K	352K	7.98M	-136K

Fiscal Period: December	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Profitability
Return on Assets	-0.69	4.09	6.6	7.4	2.37
Return on Total Capital	-1.43	8.53	14.23	14.59	4.29
Return On Equity %	-6.23	-10.79	19.69	18.34	10.76
Return on Common Equity	-5.52	-9.71	17.43	16.05	9.68
Margin Analysis
Gross Profit Margin %	65.98	77.5	75.23	56.55	29.39
SG&A Margin	53.02	43.65	45.44	24.62	13.14
EBITDA Margin %	2.04	38.12	34.27	47.88	23.96
EBITA Margin %	-9.77	31.36	28.45	40.8	16.25
EBIT Margin %	-9.77	31.36	28.45	40.8	16.25
Income From Continuing Operations Margin %	-24.43	-22.19	23.04	30.3	23.39
Net Income Margin %	-23.87	-22.22	22.73	28.89	52.79
Net Avail. For Common Margin %	-23.87	-22.22	22.73	28.89	22.82
Normalized Net Income Margin	-7.07	19.04	17.54	23.81	9.87
Levered Free Cash Flow Margin	-59.33	-2.15	2.83	-24.79	-181.73
Unlevered Free Cash Flow Margin	-57.72	-1.56	2.84	-24.11	-181
Asset Turnover
Asset Turnover	0.11	0.21	0.37	0.29	0.23
Fixed Assets Turnover	0.13	0.23	0.41	0.33	0.37
Receivables Turnover (Average Receivables)	-	-	-	-	8.34
Inventory Turnover (Average Inventory)	12.54	10.65	18.4	16.01	9.37
Short Term Liquidity
Current Ratio	0.27	0.21	0.37	0.5	1.8
Quick Ratio	0.17	0.14	0.3	0.29	0.24
Operating Cash Flow to Current Liabilities	-0.07	0.27	0.72	0.2	0.41
Days Sales Outstanding (Average Receivables)	-	-	-	-	43.89
Days Outstanding Inventory (Average Inventory)	29.2	34.27	19.83	22.79	39.05
Average Days Payable Outstanding	160.61	172.59	78.49	70.13	53.06
Cash Conversion Cycle (Average Days)	-	-	-	-	29.88
Long Term Solvency
Total Debt/Equity	9.79	14.08	0.64	10.1	7.81
Total Debt / Total Capital	8.92	12.34	0.64	9.17	7.25
LT Debt/Equity	-	-	-	4.63	2.6
Long-Term Debt / Total Capital	-	-	-	4.21	2.41
Total Liabilities / Total Assets	54.5	60.04	53.14	50.85	47.85
EBIT / Interest Expense	-3.8	33.08	1.11K	37.48	14.01
EBITDA / Interest Expense	0.79	40.2	1.34K	43.98	20.65
(EBITDA - Capex) / Interest Expense	-11.54	7.06	249.64	13.35	-22.87
Total Debt / EBITDA	19.24	0.67	0.02	0.38	0.73
Net Debt / EBITDA	18.11	0.63	-0.23	0.36	0.38
Total Debt / (EBITDA - Capex)	-1.32	3.84	0.13	1.26	-0.66
Net Debt / (EBITDA - Capex)	-1.24	3.58	-1.21	1.17	-0.34
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	18.09	74.82	71.82	-10.37	109.3
Gross Profit, 1 Yr. Growth %	83.65	105.34	66.8	-35.59	120.32
EBITDA, 1 Yr. Growth %	-123.41	3.17K	29.14	16.14	191.31
EBITA, 1 Yr. Growth %	0.43	-661.2	55.87	21.64	-85.35K
EBIT, 1 Yr. Growth %	0.43	-661.2	55.87	21.64	-85.35K
Earnings From Cont. Operations, 1 Yr. Growth %	149.14	58.77	-278.45	11.37	-952.84
Net Income, 1 Yr. Growth %	167.06	62.73	-275.78	7.65	56.88
Normalized Net Income, 1 Yr. Growth %	26.86	-570.88	58.3	15.13	-597.78
Diluted EPS Before Extra, 1 Yr. Growth %	160.43	45.2	-266	6.82	-620.75
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	3.75
Inventory, 1 Yr. Growth %	2.08	69.39	-25.9	204.27	116.77
Net Property, Plant and Equip., 1 Yr. Growth %	2.6	-9.62	1.25	11.56	-54.1
Total Assets, 1 Yr. Growth %	-1.41	-9.11	2.57	14.66	0.18
Tangible Book Value, 1 Yr. Growth %	3.87	-18.32	17.72	18.18	7.7
Common Equity, 1 Yr. Growth %	3.87	-18.32	17.72	18.18	7.7
Cash From Operations, 1 Yr. Growth %	-120.54	-545.29	136.86	-69.15	215.67
Capital Expenditures, 1 Yr. Growth %	-30.07	73.06	52.41	2.09	29.98
Levered Free Cash Flow, 1 Yr. Growth %	-620.96	-94.72	-59.81	-581.75	210.22
Unlevered Free Cash Flow, 1 Yr. Growth %	-591.37	-96.09	-61.47	-566.82	213.22
Dividend Per Share, 1 Yr. Growth %	-	-	-	10	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	15.34	43.68	73.32	21.09	-12.27
Gross Profit, 2 Yr. CAGR %	-	94.19	85.07	3.43	-46.38
EBITDA, 2 Yr. CAGR %	-66.57	176.86	611.18	24.08	-29.36
EBITA, 2 Yr. CAGR %	-27.19	137.41	195.76	38.11	-35.5
EBIT, 2 Yr. CAGR %	-27.19	137.41	195.76	38.11	-35.5
Earnings From Cont. Operations, 2 Yr. CAGR %	1.57	98.89	68.33	41.5	-14.08
Net Income, 2 Yr. CAGR %	-36.13	108.47	69.13	38.08	29.96
Normalized Net Income, 2 Yr. CAGR %	-22.68	144.41	173.03	35.41	-36
Diluted EPS Before Extra, 2 Yr. CAGR %	-2.74	94.46	55.25	33.25	-14.89
Inventory, 2 Yr. CAGR %	-	31.5	12.03	50.15	156.82
Net Property, Plant and Equip., 2 Yr. CAGR %	43.13	-3.7	-4.34	6.39	-28.44
Total Assets, 2 Yr. CAGR %	38.49	-5.34	-3.45	8.69	7.18
Tangible Book Value, 2 Yr. CAGR %	23	-7.89	-1.94	17.86	12.82
Common Equity, 2 Yr. CAGR %	23	-7.89	-1.94	17.86	12.82
Cash From Operations, 2 Yr. CAGR %	-46.62	-4.37	224.76	-14.52	-1.32
Capital Expenditures, 2 Yr. CAGR %	-23.4	10.01	62.41	24.74	15.19
Levered Free Cash Flow, 2 Yr. CAGR %	-19.97	-42.57	-65.46	73.45	450.69
Unlevered Free Cash Flow, 2 Yr. CAGR %	-20.43	-51.88	-64.96	67	448.59
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	23.58	32.49	52.51	36.86	7.98
Gross Profit, 3 Yr. CAGR %	622.63	-	84.59	30	-21.84
EBITDA, 3 Yr. CAGR %	-55.65	54.09	127.93	292.14	-12.87
EBITA, 3 Yr. CAGR %	-25.5	43.83	106.34	120.39	-13.27
EBIT, 3 Yr. CAGR %	-25.5	43.83	106.34	120.39	-13.27
Earnings From Cont. Operations, 3 Yr. CAGR %	-9.38	17.88	91.83	47.04	9.89
Net Income, 3 Yr. CAGR %	-4.58	-12.76	96.95	45.85	44.09
Normalized Net Income, 3 Yr. CAGR %	-8.68	41.2	111.47	105.15	-13.27
Diluted EPS Before Extra, 3 Yr. CAGR %	-14.34	11.16	84.47	37.12	6.38
Inventory, 3 Yr. CAGR %	-	-	8.61	56.31	69.7
Net Property, Plant and Equip., 3 Yr. CAGR %	17.82	22.8	-2.08	0.76	-19.61
Total Assets, 3 Yr. CAGR %	15.42	20.35	-2.77	2.4	5.78
Tangible Book Value, 3 Yr. CAGR %	7.4	7.31	-0.04	4.3	14.37
Common Equity, 3 Yr. CAGR %	7.4	7.31	-0.04	4.3	14.37
Cash From Operations, 3 Yr. CAGR %	-40.01	8.26	29.39	48.18	32.12
Capital Expenditures, 3 Yr. CAGR %	-23.09	0.51	22.64	39.12	26.46
Levered Free Cash Flow, 3 Yr. CAGR %	143.63	-65.64	-9.33	-3.69	166.55
Unlevered Free Cash Flow, 3 Yr. CAGR %	128.72	-68.98	-10.1	-3.85	161.98
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	68.55	73.92	41.49	27.81	21.05
Gross Profit, 5 Yr. CAGR %	442.92	304	319.07	-	12.48
EBITDA, 5 Yr. CAGR %	-25.11	20.98	34.57	46.46	43.41
EBITA, 5 Yr. CAGR %	1.84	16.09	29.32	41.51	29.75
EBIT, 5 Yr. CAGR %	1.84	16.09	29.32	41.51	29.75
Earnings From Cont. Operations, 5 Yr. CAGR %	-0.7	0.64	16.09	26.81	39.32
Net Income, 5 Yr. CAGR %	-15.3	9.17	19.97	4.83	67.03
Normalized Net Income, 5 Yr. CAGR %	-23.8	40.65	41.52	38.86	31.27
Diluted EPS Before Extra, 5 Yr. CAGR %	-23.55	-7.08	8.67	19.52	35.41
Inventory, 5 Yr. CAGR %	-	-	-	-	53.24
Net Property, Plant and Equip., 5 Yr. CAGR %	14.71	8.62	8.4	15.95	-13.59
Total Assets, 5 Yr. CAGR %	8.13	6.03	7.47	15.54	1.18
Tangible Book Value, 5 Yr. CAGR %	6.53	2.94	3.56	11.41	4.88
Common Equity, 5 Yr. CAGR %	6.53	2.94	3.56	11.41	4.88
Cash From Operations, 5 Yr. CAGR %	-26.13	212.5	17.89	-1.5	16.1
Capital Expenditures, 5 Yr. CAGR %	-23.16	-4.53	3.71	9.58	19.6
Levered Free Cash Flow, 5 Yr. CAGR %	2.41	-50.38	15.65	-7.26	103.76
Unlevered Free Cash Flow, 5 Yr. CAGR %	3.3	-53.23	12.09	-7.48	102.34