Income Statement Clarius Group Limited Australian S.E.

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AU000000CND6

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02-17	Ignite Limited Reports Earnings Results for the Half Year Ended December 31, 2025	CI
02-17	Ignite Limited Announces Ordinary Fully Paid Dividend for the Six Months Ended December 31, 2025, Payable on March 20, 2026	CI

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Published financial data: CLARIUS GROUP LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	114M	116M	107M	96.64M	90.16M
Total Revenues	114M	116M	107M	96.64M	90.16M
Cost of Goods Sold, Total	100M	101M	94.34M	85.02M	78.46M
Gross Profit	13.49M	14.09M	12.25M	11.61M	11.7M
Selling General & Admin Expenses, Total	10.74M	10.98M	10.02M	8.04M	8.19M
Depreciation & Amortization - (IS)	445K	398K	393K	336K	227K
Other Operating Expenses	2.28M	2.37M	2.2M	2.14M	2.13M
Other Operating Expenses, Total	13.46M	13.74M	12.6M	10.51M	10.54M
Operating Income	24K	345K	-355K	1.1M	1.16M
Interest Expense, Total	-217K	-186K	-297K	-166K	-70K
Interest And Investment Income	1K	-	5K	79K	145K
Net Interest Expenses	-216K	-186K	-292K	-87K	75K
EBT, Excl. Unusual Items	-192K	159K	-647K	1.01M	1.24M
Restructuring Charges	-	-53K	-190K	-	-
Other Unusual Items	2.61M	-391K	-270K	-398K	-
EBT, Incl. Unusual Items	2.42M	-285K	-1.11M	616K	1.24M
Income Tax Expense	-	-	-	-	-
Earnings From Continuing Operations	2.42M	-285K	-1.11M	616K	1.24M
Earnings Of Discontinued Operations	-	-	-442K	-	-
Net Income to Company	2.42M	-285K	-1.55M	616K	1.24M
Net Income - (IS)	2.42M	-285K	-1.55M	616K	1.24M
Net Income to Common Incl Extra Items	2.42M	-285K	-1.55M	616K	1.24M
Net Income to Common Excl. Extra Items	2.42M	-285K	-1.11M	616K	1.24M
Per Share Items
Net EPS - Basic	0.27	-0.03	-0.17	0.05	0.08
Basic EPS - Continuing Operations	0.27	-0.03	-0.12	0.05	0.08
Basic Weighted Average Shares Outstanding	8.96M	8.96M	8.96M	12.81M	16.33M
Net EPS - Diluted	0.27	-0.03	-0.17	0.05	0.07
Diluted EPS - Continuing Operations	0.27	-0.03	-0.12	0.05	0.07
Diluted Weighted Average Shares Outstanding	8.96M	8.96M	8.96M	13.14M	16.98M
Normalized Basic EPS	-0.01	0.01	-0.05	0.05	0.05
Normalized Diluted EPS	-0.01	0.01	-0.05	0.05	0.05
Dividend Per Share	-	-	-	-	0.07
Payout Ratio	-	-	-	-	46.32
Supplemental Items
EBITDA	88K	380K	-332K	1.12M	1.39M
EBITA	24K	345K	-355K	1.1M	1.16M
EBIT	24K	345K	-355K	1.1M	1.16M
EBITDAR	802K	1.02M	120K	1.48M	1.79M
Effective Tax Rate - (Ratio)	-	-	-	-	-
Total Current Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-
Normalized Net Income	-120K	99.38K	-404K	634K	772K
Interest on Long-Term Debt	217K	186K	297K	166K	70K
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	-
Marketing Expenses	307K	494K	541K	365K	342K
Selling and Marketing Expenses	307K	494K	541K	365K	342K
Research And Development Expense From Footnotes	30K	-	-	-	-
Net Rental Expense, Total	714K	637K	452K	363K	403K
Imputed Operating Lease Interest Expense	742K	438K	375K	340K	1.65M
Imputed Operating Lease Depreciation	-27.77K	199K	77.41K	22.8K	-1.24M
Stock-Based Comp., SG&A Exp. (Total)	-	-	-	-	57K
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-	-	-	-	57K

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	87K	367K	234K	4.1M	5.32M
Short Term Investments	242K	242K	242K	242K	64K
Total Cash And Short Term Investments	329K	609K	476K	4.34M	5.38M
Accounts Receivable, Total	11.97M	11.62M	9.73M	7.24M	7.27M
Other Receivables	86K	463K	517K	674K	140K
Total Receivables	12.05M	12.08M	10.24M	7.92M	7.41M
Prepaid Expenses	331K	485K	525K	555K	499K
Total Current Assets	12.71M	13.18M	11.25M	12.81M	13.29M
Gross Property Plant And Equipment	1.74M	1.81M	1.55M	1.44M	-
Accumulated Depreciation	-1.33M	-924K	-950K	-1.18M	-
Net Property Plant And Equipment	410K	885K	596K	259K	101K
Other Intangibles, Total	-	-	-	-	-
Total Assets	13.12M	14.06M	11.84M	13.07M	13.4M
Liabilities
Accounts Payable, Total	2.36M	2.39M	2.91M	2.6M	2.95M
Accrued Expenses, Total	3.5M	2.98M	2.51M	2.23M	1.8M
Short-term Borrowings	783K	2.32M	2.01M	2K	-
Current Portion of Leases	335K	307K	321K	230K	21K
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities	647K	375K	207K	285K	98K
Total Current Liabilities	7.62M	8.36M	7.96M	5.35M	4.87M
Long-Term Leases	58K	526K	252K	21K	-
Pension & Other Post Retirement Benefits	96K	66K	47K	39K	23K
Other Non Current Liabilities	15K	96K	96K	-	-
Total Liabilities	7.79M	9.05M	8.36M	5.41M	4.9M
Common Stock, Total	83.54M	83.54M	83.54M	37.05M	37.16M
Retained Earnings	-78.12M	-78.4M	-79.95M	-29.28M	-28.62M
Comprehensive Income and Other	-96K	-129K	-106K	-108K	-44K
Total Common Equity	5.33M	5.01M	3.49M	7.66M	8.5M
Total Equity	5.33M	5.01M	3.49M	7.66M	8.5M
Total Liabilities And Equity	13.12M	14.06M	11.84M	13.07M	13.4M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	8.96M	8.96M	8.96M	16.32M	16.44M
ECS Total Common Shares Outstanding	8.96M	8.96M	8.96M	16.32M	16.44M
Book Value / Share	0.59	0.56	0.39	0.47	0.52
Tangible Book Value	5.33M	5.01M	3.49M	7.66M	8.5M
Tangible Book Value Per Share	0.59	0.56	0.39	0.47	0.52
Total Debt	1.18M	3.15M	2.58M	253K	21K
Net Debt	847K	2.54M	2.1M	-4.09M	-5.36M
Debt Equivalent Oper. Leases	5.71M	5.1M	3.62M	2.9M	3.22M
Account Code - Inventory Valuation	3	-	-	3	3
Machinery, Total	254K	177K	182K	181K	-
Full Time Employees	75	87	52	44	44
Accumulated Allowance for Doubtful Accounts (Supple)	27K	32K	2K	1K	1K

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	2.42M	-285K	-1.55M	616K	1.24M
Depreciation & Amortization - CF	415K	398K	396K	336K	227K
Depreciation & Amortization, Total	415K	398K	396K	336K	227K
Amortization of Deferred Charges, Total - (CF)	30K	-	-	-	-
(Gain) Loss From Sale Of Asset	-4K	22K	-2K	-2K	3K
Asset Writedown & Restructuring Costs	-	-	-	-	-
Stock-Based Compensation (CF)	-	-	-	-	57K
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	1K	-10K	16K	5K	7K
Change In Accounts Receivable	61K	136K	1.84M	2.33M	683K
Change In Accounts Payable	-2.03M	-963K	-6K	-486K	-58K
Change in Other Net Operating Assets	-222K	-77K	-158K	-164K	-167K
Cash from Operations	670K	-779K	537K	2.64M	1.99M
Capital Expenditure	-4K	-58K	-3K	-	-71K
Sale of Property, Plant, and Equipment	-	-	-	2K	1K
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-4K	-58K	-3K	2K	-70K
Short Term Debt Issued, Total	-	1.54M	-	-	-
Total Debt Issued	-	1.54M	-	-	-
Short Term Debt Repaid, Total	-404K	-	-312K	-2.01M	-2K
Long-Term Debt Repaid, Total	-586K	-398K	-362K	-322K	-230K
Total Debt Repaid	-990K	-398K	-674K	-2.33M	-232K
Issuance of Common Stock	-	-	-	3.56M	109K
Common Dividends Paid	-	-	-	-	-572K
Common & Preferred Stock Dividends Paid	-	-	-	-	-572K
Cash from Financing	-990K	1.14M	-674K	1.24M	-695K
Foreign Exchange Rate Adjustments	3K	-22K	7K	-6K	-2K
Net Change in Cash	-321K	280K	-133K	3.87M	1.22M
Supplemental Items
Cash Interest Paid	217K	186K	297K	166K	70K
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-1.8M	-516K	1.68M	2.7M	1.19M
Unlevered Free Cash Flow	-1.67M	-399K	1.87M	2.81M	1.23M
Change In Net Working Capital	2.12M	955K	-1.7M	-1.78M	-296K
Net Debt Issued / Repaid	-990K	1.14M	-674K	-2.33M	-232K

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	0.11	1.58	-1.71	5.52	5.48
Return on Total Capital	0.26	2.94	-3.12	9.84	8.82
Return On Equity %	58.57	-5.51	-26.05	11.05	15.28
Return on Common Equity	58.57	-5.51	-26.05	11.05	15.28
Margin Analysis
Gross Profit Margin %	11.84	12.2	11.49	12.02	12.98
SG&A Margin	9.43	9.5	9.4	8.32	9.08
EBITDA Margin %	0.08	0.33	-0.31	1.16	1.54
EBITA Margin %	0.02	0.3	-0.33	1.14	1.29
EBIT Margin %	0.02	0.3	-0.33	1.14	1.29
Income From Continuing Operations Margin %	2.12	-0.25	-1.04	0.64	1.37
Net Income Margin %	2.12	-0.25	-1.45	0.64	1.37
Net Avail. For Common Margin %	2.12	-0.25	-1.04	0.64	1.37
Normalized Net Income Margin	-0.11	0.09	-0.38	0.66	0.86
Levered Free Cash Flow Margin	-1.58	-0.45	1.58	2.8	1.32
Unlevered Free Cash Flow Margin	-1.46	-0.35	1.75	2.91	1.37
Asset Turnover
Asset Turnover	8.44	8.45	8.23	7.76	6.81
Fixed Assets Turnover	184.87	178.41	143.94	226.05	500.87
Receivables Turnover (Average Receivables)	9.52	9.79	9.98	11.39	12.43
Short Term Liquidity
Current Ratio	1.67	1.58	1.41	2.4	2.73
Quick Ratio	1.62	1.52	1.35	2.29	2.63
Operating Cash Flow to Current Liabilities	0.09	-0.09	0.07	0.49	0.41
Days Sales Outstanding (Average Receivables)	38.33	37.27	36.56	32.13	29.37
Average Days Payable Outstanding	12.48	8.54	10.25	11.86	12.91
Long Term Solvency
Total Debt/Equity	22.06	62.91	74.04	3.3	0.25
Total Debt / Total Capital	18.08	38.62	42.54	3.2	0.25
LT Debt/Equity	1.09	10.49	7.23	0.27	-
Long-Term Debt / Total Capital	0.89	6.44	4.15	0.27	-
Total Liabilities / Total Assets	59.39	64.36	70.56	41.37	36.54
EBIT / Interest Expense	0.11	1.85	-1.2	6.63	16.57
EBITDA / Interest Expense	2.02	3.99	0.14	8.66	19.81
(EBITDA - Capex) / Interest Expense	2	3.68	0.13	8.66	18.8
Total Debt / EBITDA	2.68	4.24	62.95	0.18	0.02
Net Debt / EBITDA	1.93	3.42	51.34	-2.85	-3.87
Total Debt / (EBITDA - Capex)	2.7	4.6	67.92	0.18	0.02
Net Debt / (EBITDA - Capex)	1.95	3.71	55.39	-2.85	-4.08
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-9.59	1.44	-6.67	-9.33	-6.71
Gross Profit, 1 Yr. Growth %	-11.65	4.46	-8.75	-5.18	0.74
EBITDA, 1 Yr. Growth %	-102.66	130.3	-147.36	-314.94	-3.48
EBITA, 1 Yr. Growth %	-100.68	241.58	-153.3	-302.02	5.36
EBIT, 1 Yr. Growth %	-100.68	241.58	-153.3	-302.02	5.36
Earnings From Cont. Operations, 1 Yr. Growth %	-163.94	-111.8	-3.18K	-155.65	100.49
Net Income, 1 Yr. Growth %	-138.5	-111.8	443.51	-139.77	100.49
Normalized Net Income, 1 Yr. Growth %	-95.24	-238.26	-234.79	-221.15	21.79
Diluted EPS Before Extra, 1 Yr. Growth %	-163.88	-111.87	-3.2K	-140.82	54.68
Accounts Receivable, 1 Yr. Growth %	0.15	-2.89	-16.3	-25.57	0.4
Net Property, Plant and Equip., 1 Yr. Growth %	-50.12	115.85	-32.66	-56.54	-61
Total Assets, 1 Yr. Growth %	-5.24	5.82	-15.8	10.39	2.47
Tangible Book Value, 1 Yr. Growth %	84.68	-5.97	-30.45	119.85	10.91
Common Equity, 1 Yr. Growth %	82.78	-5.97	-30.45	119.85	10.91
Cash From Operations, 1 Yr. Growth %	-85.37	-216.27	-168.93	390.69	-24.59
Capital Expenditures, 1 Yr. Growth %	-90	1.35K	-94.83	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-127.75	-70.63	-633.49	73.16	-55.99
Unlevered Free Cash Flow, 1 Yr. Growth %	-124.46	-75.35	-1.04K	60.71	-56.06
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-11.66	-4.23	-3.26	-8.01	-8.03
Gross Profit, 2 Yr. CAGR %	-15.19	-3.94	-4.7	-6.98	-2.27
EBITDA, 2 Yr. CAGR %	-86.04	-66.08	41.85	26.51	63.01
EBITA, 2 Yr. CAGR %	-93.06	-68.78	87.48	28.58	45.89
EBIT, 2 Yr. CAGR %	-93.06	-68.78	87.48	28.58	45.89
Earnings From Cont. Operations, 2 Yr. CAGR %	-29.27	-72.53	-32.3	313.66	5.62
Net Income, 2 Yr. CAGR %	-35.54	-78.68	-19.91	47.02	-10.71
Normalized Net Income, 2 Yr. CAGR %	-80.95	-80.14	137.19	45.34	21.47
Diluted EPS Before Extra, 2 Yr. CAGR %	-29.28	-72.46	-32.18	242.78	-20.54
Accounts Receivable, 2 Yr. CAGR %	-23.68	-1.38	-9.84	-21.07	-13.55
Net Property, Plant and Equip., 2 Yr. CAGR %	-17.06	3.76	20.57	-45.9	-58.83
Total Assets, 2 Yr. CAGR %	-26.8	0.77	-5.61	-3.59	6.36
Tangible Book Value, 2 Yr. CAGR %	-21.64	31.78	-19.13	23.66	56.15
Common Equity, 2 Yr. CAGR %	-22.49	31.1	-19.13	23.66	56.15
Cash From Operations, 2 Yr. CAGR %	-64.99	-58.76	-10.47	83.92	92.36
Capital Expenditures, 2 Yr. CAGR %	-88.05	20.42	-13.4	-	386.48
Levered Free Cash Flow, 2 Yr. CAGR %	-31.41	-71.84	-2.16	193.01	-12.7
Unlevered Free Cash Flow, 2 Yr. CAGR %	-32.3	-75.8	7.33	275.88	-15.96
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-14.5	-7.49	-5.41	-5.32	-7.58
Gross Profit, 3 Yr. CAGR %	-24.79	-9.09	-7.08	-4.86	-4.48
EBITDA, 3 Yr. CAGR %	-56.35	-56.17	-53.5	89.45	25.54
EBITA, 3 Yr. CAGR %	-77.42	-58.94	-53.54	121.73	20.32
EBIT, 3 Yr. CAGR %	-77.42	-58.94	-53.54	121.73	20.32
Earnings From Cont. Operations, 3 Yr. CAGR %	-2	-61.06	-33.57	-36.58	224.93
Net Income, 3 Yr. CAGR %	-2	-63.4	-37.26	-36.58	63.03
Normalized Net Income, 3 Yr. CAGR %	-56.84	-68.9	-45.66	106.59	37.03
Diluted EPS Before Extra, 3 Yr. CAGR %	-2	-60.99	-33.52	-44.14	162.92
Accounts Receivable, 3 Yr. CAGR %	-12.47	-17.3	-6.63	-15.42	-14.48
Net Property, Plant and Equip., 3 Yr. CAGR %	-25.46	14.09	-10.16	-14.2	-51.49
Total Assets, 3 Yr. CAGR %	-22.29	-16.88	-5.08	-0.55	-1.61
Tangible Book Value, 3 Yr. CAGR %	-27.06	-16.73	6.5	12.87	19.25
Common Equity, 3 Yr. CAGR %	-27.65	-17.33	6.13	12.87	19.25
Cash From Operations, 3 Yr. CAGR %	-23.42	-47.77	-51.06	57.85	36.63
Capital Expenditures, 3 Yr. CAGR %	-76.67	-40.83	-57.83	-	6.97
Levered Free Cash Flow, 3 Yr. CAGR %	-28.43	-48.77	-36.3	15.49	55.76
Unlevered Free Cash Flow, 3 Yr. CAGR %	-31.18	-52.12	-35.08	20.13	83.8
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-9.21	-5.5	-10.17	-7.91	-6.47
Gross Profit, 5 Yr. CAGR %	-19	-15.46	-17.32	-9.14	-5.18
EBITDA, 5 Yr. CAGR %	-33.47	-31.48	-20.69	-24.3	-15.93
EBITA, 5 Yr. CAGR %	-56.6	-37.52	-29.81	-26.07	-20
EBIT, 5 Yr. CAGR %	-56.6	-37.52	-29.81	-26.07	-20
Earnings From Cont. Operations, 5 Yr. CAGR %	-8.97	-40.19	-15.48	-33.75	-20.03
Net Income, 5 Yr. CAGR %	-8.97	-40.19	-9.6	-36.17	-27.75
Normalized Net Income, 5 Yr. CAGR %	-35	-47.06	-22.99	-28.13	-21.07
Diluted EPS Before Extra, 5 Yr. CAGR %	-8.97	-40.13	-15.42	-38.61	-29.65
Accounts Receivable, 5 Yr. CAGR %	-16.84	-11.36	-11.43	-18.83	-9.46
Net Property, Plant and Equip., 5 Yr. CAGR %	-27.69	-12.75	-9.65	-15.35	-34.25
Total Assets, 5 Yr. CAGR %	-21.1	-16.67	-15.79	-11.8	-0.66
Tangible Book Value, 5 Yr. CAGR %	-23.67	-21.07	-23.99	-2.46	24.12
Common Equity, 5 Yr. CAGR %	-23.68	-21.29	-24.36	-2.88	23.86
Cash From Operations, 5 Yr. CAGR %	4.41	26.66	-18.48	-13.58	-15.38
Capital Expenditures, 5 Yr. CAGR %	-68.99	-40.82	-60.58	-	12.16
Levered Free Cash Flow, 5 Yr. CAGR %	31.41	-11.18	-19.33	-6.74	-28.79
Unlevered Free Cash Flow, 5 Yr. CAGR %	26.03	-17.76	-18.27	-5.05	-28.96