Income Statement Compa S.A.

Stocks

CMP

ROCMPSACNOR9

Auto, Truck & Motorcycle Parts

End-of-day quote Bucharest S.E. 2026-09-11			5-day change	1st Jan Change
0.7040 ^RON	-1.95%		-2.49%	+13.55%

08-13	Compa S.A. Reports Earnings Results for the Half Year Ended June 30, 2026	CI
05-15	Compa S.A. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: COMPA S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Revenues	709M	741M	774M	629M	542M
Other Revenues, Total	8.29M	9.58M	6.52M	3.71M	3.69M
Total Revenues	717M	751M	780M	633M	545M
Cost of Goods Sold, Total	474M	495M	494M	370M	272M
Gross Profit	243M	256M	286M	263M	273M
Selling General & Admin Expenses, Total	181M	197M	216M	203M	199M
Depreciation & Amortization - (IS)	44.84M	47.82M	55.42M	54.73M	44.79M
Other Operating Expenses	4.81M	9.24M	13.43M	9.52M	28.73M
Other Operating Expenses, Total	230M	254M	285M	267M	272M
Operating Income	12.79M	1.42M	1.14M	-4.49M	892K
Interest Expense, Total	-1.39M	-2.46M	-4.52M	-3.48M	-1.79M
Interest And Investment Income	2.71K	-	-	-	72.4K
Net Interest Expenses	-1.39M	-2.46M	-4.52M	-3.48M	-1.72M
Currency Exchange Gains (Loss)	-2.35M	-207K	-763K	-436K	-1.1M
Other Non Operating Income (Expenses)	6.15M	3.94M	3.11M	3.52M	4.91M
EBT, Excl. Unusual Items	15.2M	2.69M	-1.02M	-4.89M	2.98M
Gain (Loss) On Sale Of Assets	2.91M	2.75K	3.04M	12.45M	161K
Asset Writedown	-	-	-	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	18.11M	2.7M	2.02M	7.56M	3.14M
Income Tax Expense	3.07M	1.39M	1.47M	6.52M	7.53M
Earnings From Continuing Operations	15.04M	1.31M	548K	1.04M	-4.39M
Net Income to Company	15.04M	1.31M	548K	1.04M	-4.39M
Minority Interest	-3.31K	-3.36K	-1.61K	27.59K	23.91K
Net Income - (IS)	15.03M	1.3M	547K	1.07M	-4.36M
Net Income to Common Incl Extra Items	15.03M	1.3M	547K	1.07M	-4.36M
Net Income to Common Excl. Extra Items	15.03M	1.3M	547K	1.07M	-4.36M
Per Share Items
Net EPS - Basic	0.07	0.01	0	0	-0.02
Basic EPS - Continuing Operations	0.07	0.01	0	0	-0.02
Basic Weighted Average Shares Outstanding	219M	219M	219M	219M	219M
Net EPS - Diluted	0.07	0.01	0	0	-0.02
Diluted EPS - Continuing Operations	0.07	0.01	0	0	-0.02
Diluted Weighted Average Shares Outstanding	219M	219M	219M	219M	219M
Normalized Basic EPS	0.04	0.01	-0	-0.01	0.01
Normalized Diluted EPS	0.04	0.01	-0	-0.01	0.01
Dividend Per Share	0.01	0	0.01	0	-
Supplemental Items
EBITDA	56.63M	47.7M	47.92M	45.17M	48.85M
EBITA	12.79M	1.42M	1.14M	-4.49M	892K
EBIT	12.79M	1.42M	1.14M	-4.49M	892K
Total Revenues (As Reported)	726M	755M	788M	651M	559M
Effective Tax Rate - (Ratio)	16.98	51.51	72.88	86.23	239.75
Current Domestic Taxes	1.17M	55.48K	2.08M	5.98M	5.22M
Total Current Taxes	1.17M	55.48K	2.08M	5.98M	5.22M
Deferred Domestic Taxes	1.9M	1.33M	-609K	541K	2.3M
Total Deferred Taxes	1.9M	1.33M	-609K	541K	2.3M
Normalized Net Income	9.5M	1.68M	-641K	-3.03M	1.89M
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	16.11M	14.93M	-14.71M	-21.09M	14.78M

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Assets
Cash And Equivalents	14.12M	10.45M	7.21M	18.98M	4.88M
Total Cash And Short Term Investments	14.12M	10.45M	7.21M	18.98M	4.88M
Accounts Receivable, Total	132M	150M	137M	89.39M	117M
Other Receivables	12.54M	16.9M	6.48M	6.02M	4.25M
Total Receivables	144M	167M	143M	95.4M	121M
Inventory	142M	133M	113M	93.7M	108M
Prepaid Expenses	1.46M	1.33M	-	-	-
Other Current Assets, Total	3.85M	6.36M	6.62M	5.9M	5.84M
Total Current Assets	306M	318M	270M	214M	239M
Gross Property Plant And Equipment	882M	923M	954M	966M	936M
Accumulated Depreciation	-450M	-484M	-504M	-534M	-528M
Net Property Plant And Equipment	432M	439M	449M	432M	408M
Other Intangibles, Total	4.68M	4.83M	4.94M	4.08M	3.79M
Deferred Tax Assets Long-Term	135K	-	-	-	-
Deferred Charges Long-Term	4.58M	3.99M	3.4M	2.81M	2.22M
Other Long-Term Assets, Total	52.34M	40.31M	34.71M	44.64M	43.89M
Total Assets	800M	806M	762M	698M	697M
Liabilities
Accounts Payable, Total	110M	116M	90.99M	53.52M	50.59M
Accrued Expenses, Total	12.8M	17.82M	15.43M	13.91M	15.34M
Current Portion of Long-Term Debt	14.28M	18.41M	17.62M	19.47M	7.71M
Current Portion of Leases	106K	68.1K	289K	55.39K	-
Current Income Taxes Payable	28.16K	4.77K	5.65K	1.3M	1.38M
Unearned Revenue Current, Total	15.17M	8.76M	8.36M	5.46M	5.03M
Other Current Liabilities	1.02M	1.22M	994K	1.2M	18.26M
Total Current Liabilities	153M	162M	134M	94.91M	98.3M
Long-Term Debt	102M	105M	87.1M	49.74M	58.71M
Long-Term Leases	68.1K	-	677K	-	375K
Unearned Revenue Non Current	41.09M	37.01M	32.82M	30.88M	25.68M
Pension & Other Post Retirement Benefits	109K	109K	4.17M	4.49M	3.34M
Other Non Current Liabilities	116K	110K	2.14M	3.19M	1.7M
Total Liabilities	297M	305M	261M	183M	188M
Common Stock, Total	21.88M	21.88M	21.88M	21.88M	21.88M
Retained Earnings	110M	95.98M	91.08M	28.71M	80.72M
Treasury Stock	-4M	-377K	-377K	-377K	-343K
Comprehensive Income and Other	375M	384M	389M	464M	407M
Total Common Equity	502M	501M	501M	514M	509M
Minority Interest	209K	212K	213K	185K	31.92K
Total Equity	503M	501M	501M	514M	509M
Total Liabilities And Equity	800M	806M	762M	698M	697M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	212M	218M	218M	218M	218M
ECS Total Common Shares Outstanding	212M	218M	218M	218M	218M
Book Value / Share	2.37	2.3	2.3	2.36	2.34
Tangible Book Value	498M	496M	496M	510M	506M
Tangible Book Value Per Share	2.35	2.28	2.28	2.34	2.32
Total Debt	117M	123M	106M	69.27M	66.79M
Net Debt	103M	113M	98.47M	50.29M	61.92M
Minority Interest, Total (Incl. Fin. Div)	209K	212K	213K	185K	31.92K
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	78.18M	73.95M	64.78M	53.94M	50.76M
Inventories - Work In Process, Total	42.86M	40.77M	30.64M	29.7M	40.37M
Inventories - Finished Goods, Total	22.3M	18.56M	25.19M	20.44M	23.06M
Land - (BS)	52.98M	52.98M	52.98M	60.29M	60.29M
Buildings, Total	118M	125M	173M	177M	182M
Machinery, Total	667M	699M	693M	688M	678M
Full Time Employees	1.94K	1.89K	1.8K	1.64K	1.41K
Part Time Employees	-	-	-	9	26
Accumulated Allowance for Doubtful Accounts (Supple)	378K	511K	749K	1.42M	405K

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Net Income	15.03M	1.3M	547K	1.07M	-4.36M
Depreciation & Amortization - CF	43.84M	46.28M	46.78M	49.66M	47.96M
Depreciation & Amortization, Total	43.84M	46.28M	46.78M	49.66M	47.96M
Amortization of Deferred Charges, Total - (CF)	994K	1.59M	1.8M	2.01M	1.58M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Other Operating Activities, Total	23.73M	16.78M	11.14M	-7.94M	-10.63M
Change In Accounts Receivable	-18.97M	-14.09M	24.78M	47.6M	-24.68M
Change In Inventories	-50.8M	9.57M	20.27M	18.91M	-13.96M
Change in Other Net Operating Assets	21M	5.13M	-27.1M	-40.99M	15.63M
Cash from Operations	34.83M	66.55M	78.22M	70.31M	11.54M
Capital Expenditure	-43.42M	-52.01M	-57.8M	-17.98M	-20.51M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Sale (Purchase) of Intangible assets	-1.4M	-1.15M	-1.33M	-560K	-699K
Cash from Investing	-44.82M	-53.16M	-59.13M	-18.54M	-21.21M
Long-Term Debt Issued, Total	23.26M	-	-	-	-
Total Debt Issued	23.26M	-	-	-	-
Long-Term Debt Repaid, Total	-	-12.36M	-17.76M	-36.42M	-2.47M
Total Debt Repaid	-	-12.36M	-17.76M	-36.42M	-2.47M
Other Financing Activities, Total	-1.39M	-4.7M	-4.57M	-3.59M	-1.95M
Cash from Financing	21.86M	-17.06M	-22.33M	-40.01M	-4.43M
Net Change in Cash	11.87M	-3.67M	-3.24M	11.77M	-14.1M
Supplemental Items
Cash Interest Paid	1.39M	4.7M	4.57M	3.59M	1.95M
Levered Free Cash Flow	-30.94M	-16.5M	4.22M	55.1M	3.61M
Unlevered Free Cash Flow	-30.07M	-14.97M	7.05M	57.27M	4.73M
Change In Net Working Capital	38.08M	10.55M	-16.89M	-26.95M	24.15M
Net Debt Issued / Repaid	23.26M	-12.36M	-17.76M	-36.42M	-2.47M

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Profitability
Return on Assets	1.04	0.11	0.09	-0.38	0.08
Return on Total Capital	1.33	0.14	0.12	-0.47	0.1
Return On Equity %	3.02	0.26	0.11	0.2	-0.86
Return on Common Equity	3.02	0.26	0.11	0.21	-0.85
Margin Analysis
Gross Profit Margin %	33.9	34.05	36.68	41.58	50.11
SG&A Margin	25.19	26.26	27.71	32.13	36.47
EBITDA Margin %	7.89	6.35	6.14	7.14	8.96
EBITA Margin %	1.78	0.19	0.15	-0.71	0.16
EBIT Margin %	1.78	0.19	0.15	-0.71	0.16
Income From Continuing Operations Margin %	2.1	0.17	0.07	0.16	-0.8
Net Income Margin %	2.1	0.17	0.07	0.17	-0.8
Net Avail. For Common Margin %	2.1	0.17	0.07	0.17	-0.8
Normalized Net Income Margin	1.32	0.22	-0.08	-0.48	0.35
Levered Free Cash Flow Margin	-4.31	-2.2	0.54	8.71	0.66
Unlevered Free Cash Flow Margin	-4.19	-1.99	0.9	9.05	0.87
Asset Turnover
Asset Turnover	0.94	0.94	1	0.87	0.78
Fixed Assets Turnover	1.68	1.72	1.76	1.44	1.3
Receivables Turnover (Average Receivables)	5.43	5.26	5.4	5.56	5.26
Inventory Turnover (Average Inventory)	4.05	3.6	4.03	3.58	2.7
Short Term Liquidity
Current Ratio	2	1.96	2.02	2.25	2.43
Quick Ratio	1.03	1.09	1.12	1.21	1.28
Operating Cash Flow to Current Liabilities	0.23	0.41	0.59	0.74	0.12
Days Sales Outstanding (Average Receivables)	67.26	69.34	67.6	65.78	69.41
Days Outstanding Inventory (Average Inventory)	90.1	101.48	90.67	102.17	135.08
Average Days Payable Outstanding	70.85	84.96	79.76	75.42	66.43
Cash Conversion Cycle (Average Days)	86.51	85.86	78.52	92.53	138.06
Long Term Solvency
Total Debt/Equity	23.23	24.63	21.08	13.47	13.11
Total Debt / Total Capital	18.85	19.76	17.41	11.87	11.59
LT Debt/Equity	20.36	20.94	17.5	9.67	11.6
Long-Term Debt / Total Capital	16.52	16.8	14.46	8.52	10.26
Total Liabilities / Total Assets	37.15	37.79	34.2	26.26	26.97
EBIT / Interest Expense	9.19	0.58	0.25	-1.29	0.5
EBITDA / Interest Expense	40.7	19.39	10.61	12.99	27.22
(EBITDA - Capex) / Interest Expense	9.5	-1.75	-2.19	7.82	15.79
Total Debt / EBITDA	2.06	2.59	2.21	1.53	1.37
Net Debt / EBITDA	1.81	2.37	2.05	1.11	1.27
Total Debt / (EBITDA - Capex)	8.83	-28.6	-10.69	2.55	2.36
Net Debt / (EBITDA - Capex)	7.76	-26.18	-9.96	1.85	2.19
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	29.08	4.53	4.11	-18.92	-12.91
Gross Profit, 1 Yr. Growth %	14.88	4.75	12.63	-8.1	-5.81
EBITDA, 1 Yr. Growth %	-12.89	-15.78	0.65	-5.74	8.3
EBITA, 1 Yr. Growth %	-4.66	-88.89	-14.43	-492.57	-119.58
EBIT, 1 Yr. Growth %	-4.66	-88.89	-14.43	-492.57	-119.58
Earnings From Cont. Operations, 1 Yr. Growth %	7.2	-91.3	-55.21	89.93	-521.38
Net Income, 1 Yr. Growth %	6.93	-91.32	-55.25	95.53	-508.26
Normalized Net Income, 1 Yr. Growth %	0.08	-79	-139.36	372.31	-162.27
Diluted EPS Before Extra, 1 Yr. Growth %	6.93	-91.33	-55.25	95.55	-508.31
Accounts Receivable, 1 Yr. Growth %	1.6	13.85	-8.87	-34.58	30.47
Inventory, 1 Yr. Growth %	55.44	-6.72	-15.2	-16.79	14.9
Net Property, Plant and Equip., 1 Yr. Growth %	2.68	1.59	2.42	-3.86	-5.5
Total Assets, 1 Yr. Growth %	8.9	0.75	-5.42	-8.46	-0.02
Tangible Book Value, 1 Yr. Growth %	1.83	-0.32	0.03	2.78	-0.9
Common Equity, 1 Yr. Growth %	1.96	-0.29	0.06	2.58	-0.95
Cash From Operations, 1 Yr. Growth %	-62.16	91.08	17.53	-10.11	-83.59
Capital Expenditures, 1 Yr. Growth %	-50.37	19.8	11.13	-68.89	14.08
Levered Free Cash Flow, 1 Yr. Growth %	-979.12	-46.68	-125.65	1.2K	-93.45
Unlevered Free Cash Flow, 1 Yr. Growth %	-855.93	-50.24	-147.2	712.55	-91.74
Dividend Per Share, 1 Yr. Growth %	8.33	-83.92	206.52	-56.74	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-3.04	16.23	4.22	-8.12	-16.39
Gross Profit, 2 Yr. CAGR %	-6.16	9.89	8.29	1.74	-2.28
EBITDA, 2 Yr. CAGR %	-13.18	-14.35	-8.01	-2.6	0.96
EBITA, 2 Yr. CAGR %	-32.74	-67.45	-70.09	83.28	-11.7
EBIT, 2 Yr. CAGR %	-32.74	-67.45	-70.09	83.28	-11.7
Earnings From Cont. Operations, 2 Yr. CAGR %	-32.73	-69.47	-80.91	-7.76	182.9
Net Income, 2 Yr. CAGR %	-32.71	-69.54	-80.93	-6.45	182.54
Normalized Net Income, 2 Yr. CAGR %	-27.9	-57.92	-71.69	36.34	71.5
Diluted EPS Before Extra, 2 Yr. CAGR %	-32.71	-69.54	-80.94	-6.45	182.57
Accounts Receivable, 2 Yr. CAGR %	10.01	7.55	1.86	-22.79	-7.61
Inventory, 2 Yr. CAGR %	16.24	20.41	-11.09	-16	-2.22
Net Property, Plant and Equip., 2 Yr. CAGR %	5.85	2.13	2.01	-0.77	-4.68
Total Assets, 2 Yr. CAGR %	4.83	4.75	-2.39	-6.95	-4.33
Tangible Book Value, 2 Yr. CAGR %	2.24	0.75	-0.15	1.4	0.93
Common Equity, 2 Yr. CAGR %	2.37	0.83	-0.12	1.31	0.8
Cash From Operations, 2 Yr. CAGR %	-22.78	-14.97	49.86	2.79	-61.6
Capital Expenditures, 2 Yr. CAGR %	-26.73	-22.89	15.38	-41.2	-40.43
Levered Free Cash Flow, 2 Yr. CAGR %	3.26	116.53	-63.05	82.9	-7.59
Unlevered Free Cash Flow, 2 Yr. CAGR %	2.85	93.96	-51.59	95.84	-18.09
Dividend Per Share, 2 Yr. CAGR %	-	-58.26	-29.79	15.16	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.08	-0.54	11.97	-4.15	-10.05
Gross Profit, 3 Yr. CAGR %	-3.4	-2.54	10.57	2.53	2.46
EBITDA, 3 Yr. CAGR %	-10.47	-14.06	-9.67	-7.26	0.86
EBITA, 3 Yr. CAGR %	-30.51	-63.1	-55.98	-29.45	-12.62
EBIT, 3 Yr. CAGR %	-30.51	-63.1	-55.98	-29.45	-12.62
Earnings From Cont. Operations, 3 Yr. CAGR %	-25.19	-65.99	-66.07	-58.94	53.05
Net Income, 3 Yr. CAGR %	-25.18	-66.01	-66.13	-58.58	52.87
Normalized Net Income, 3 Yr. CAGR %	-27.2	-54.86	-59.27	-27.67	5
Diluted EPS Before Extra, 3 Yr. CAGR %	-25.18	-66.01	-66.13	-58.58	52.88
Accounts Receivable, 3 Yr. CAGR %	-3.08	11.27	1.77	-12.12	-8.03
Inventory, 3 Yr. CAGR %	8.46	8.02	7.11	-13.03	-6.75
Net Property, Plant and Equip., 3 Yr. CAGR %	8.07	4.41	2.23	0.01	-2.37
Total Assets, 3 Yr. CAGR %	5.66	3.45	1.24	-4.45	-4.69
Tangible Book Value, 3 Yr. CAGR %	4.06	1.38	0.5	0.82	0.63
Common Equity, 3 Yr. CAGR %	4.16	1.47	0.57	0.77	0.55
Cash From Operations, 3 Yr. CAGR %	-10.12	4.45	-5.28	26.39	-44.24
Capital Expenditures, 3 Yr. CAGR %	-13.05	-13.68	-12.9	-25.46	-26.67
Levered Free Cash Flow, 3 Yr. CAGR %	-5.47	-17.15	6.28	21.2	-39.72
Unlevered Free Cash Flow, 3 Yr. CAGR %	-6.08	-19.26	21.01	23.96	-31.84
Dividend Per Share, 3 Yr. CAGR %	-	-	-18.87	-40.25	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	1.83	1.02	0.42	-3.68	-0.38
Gross Profit, 5 Yr. CAGR %	0.66	0.27	1.19	-0.97	5.24
EBITDA, 5 Yr. CAGR %	-6.07	-9.91	-9.49	-9.68	-5.56
EBITA, 5 Yr. CAGR %	-20.58	-48.35	-50.4	-30.78	-41.85
EBIT, 5 Yr. CAGR %	-20.58	-48.35	-50.4	-30.78	-41.85
Earnings From Cont. Operations, 5 Yr. CAGR %	-22.18	-48.83	-56.68	-49.97	-20.74
Net Income, 5 Yr. CAGR %	-22.18	-48.85	-56.7	-49.71	-20.87
Normalized Net Income, 5 Yr. CAGR %	-22.51	-42.21	-51.79	-30.2	-27.62
Diluted EPS Before Extra, 5 Yr. CAGR %	-22.18	-48.86	-56.7	-49.71	-20.87
Accounts Receivable, 5 Yr. CAGR %	5.34	2.59	-1.14	-3.86	-2.09
Inventory, 5 Yr. CAGR %	9.18	5.9	0.17	-2.33	3.27
Net Property, Plant and Equip., 5 Yr. CAGR %	6.19	6.73	5.61	2.31	-0.59
Total Assets, 5 Yr. CAGR %	7.01	6.01	2.37	-0.84	-1.03
Tangible Book Value, 5 Yr. CAGR %	6.34	4.18	2.36	1.38	0.67
Common Equity, 5 Yr. CAGR %	6.32	4.22	2.42	1.41	0.66
Cash From Operations, 5 Yr. CAGR %	-17.58	10.14	10.27	3.78	-33.99
Capital Expenditures, 5 Yr. CAGR %	-6.14	9.43	-2.63	-25.97	-25.18
Levered Free Cash Flow, 5 Yr. CAGR %	38.52	42.76	-35.08	13.68	0.5
Unlevered Free Cash Flow, 5 Yr. CAGR %	35.78	36.52	-27.95	15.04	3.52