Income Statement Consorcio Aristos, S.A.B. de C.V.

Stocks

ARISTOS A

MXP050421090

Construction & Engineering

End-of-day quote Mexican S.E. 2026-01-23			5-day change	1st Jan Change
13.55 ^MXN	+4.23%		-.--%	+4.23%

07-30	Consorcio Aristos, S.A.B. de C.V. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
04-29	Consorcio Aristos, S.A.B. de C.V. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

3f6ff2bdee25d6705cb4b8.VU2Ek5CxpyTxVK7pA69okdvPygEblNYHATNjEa_xPiU.Hj3D8cDJ8WbGE-a9W84v_a-ej1JY9powdUIxWdvAVhQZCsPHwMjFa9ww2Q

Published financial data: CONSORCIO ARISTOS, S.A.B. DE C.V.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (MXN)	2022 (MXN)	2023 (MXN)	2024 (MXN)	2025 (MXN)
Revenues	1.49B	2.04B	4.06B	6.86B	9.03B
Total Revenues	1.49B	2.04B	4.06B	6.86B	9.03B
Cost of Goods Sold, Total	1.09B	1.6B	3.32B	4.9B	6.7B
Gross Profit	396M	436M	738M	1.96B	2.33B
Selling General & Admin Expenses, Total	222M	215M	265M	376M	479M
Other Operating Expenses	-159K	-803K	84.42M	1.05B	1.33B
Other Operating Expenses, Total	221M	214M	349M	1.42B	1.81B
Operating Income	175M	221M	388M	536M	524M
Interest Expense, Total	-102M	-124M	-185M	-185M	-138M
Interest And Investment Income	3.51M	7.87M	9.14M	17.74M	28.59M
Net Interest Expenses	-98.59M	-116M	-176M	-168M	-110M
Other Non Operating Income (Expenses)	-	1K	-	-	-
EBT, Excl. Unusual Items	76.4M	105M	213M	368M	414M
EBT, Incl. Unusual Items	76.4M	105M	213M	368M	414M
Income Tax Expense	19.9M	29.76M	66.28M	89.13M	113M
Earnings From Continuing Operations	56.49M	75.52M	147M	279M	302M
Net Income to Company	56.49M	75.52M	147M	279M	302M
Net Income - (IS)	56.49M	75.52M	147M	279M	302M
Net Income to Common Incl Extra Items	56.49M	75.52M	147M	279M	302M
Net Income to Common Excl. Extra Items	56.49M	75.52M	147M	279M	302M
Per Share Items
Net EPS - Basic	0.11	0.14	0.28	0.53	0.24
Basic EPS - Continuing Operations	0.11	0.14	0.28	0.53	0.24
Basic Weighted Average Shares Outstanding	514M	539M	524M	527M	1.26B
Net EPS - Diluted	0.11	0.14	0.28	0.53	0.24
Diluted EPS - Continuing Operations	0.11	0.14	0.28	0.53	0.24
Diluted Weighted Average Shares Outstanding	514M	539M	524M	527M	1.26B
Normalized Basic EPS	0.09	0.12	0.25	0.44	0.21
Normalized Diluted EPS	0.09	0.12	0.25	0.44	0.21
Supplemental Items
EBITDA	435M	485M	727M	887M	830M
EBITA	175M	221M	388M	536M	524M
EBIT	175M	221M	388M	536M	524M
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	26.05	28.27	31.13	24.2	27.17
Normalized Net Income	47.75M	65.8M	133M	230M	259M
Interest on Long-Term Debt	-	-	-	-	-
Supplemental Operating Expense Items
General and Administrative Expenses	222M	215M	265M	376M	479M

Fiscal Period: December	2021 (MXN)	2022 (MXN)	2023 (MXN)	2024 (MXN)	2025 (MXN)
Assets
Cash And Equivalents	535M	563M	1.1B	2.04B	949M
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	535M	563M	1.1B	2.04B	949M
Accounts Receivable, Total	349M	302M	234M	377M	989M
Other Receivables	2.08B	2.27B	2.22B	2.2B	2.25B
Total Receivables	2.43B	2.57B	2.45B	2.58B	3.24B
Inventory	554M	403M	432M	162M	231M
Other Current Assets, Total	85.78M	22.95M	2.96M	4.74M	6.92M
Total Current Assets	3.61B	3.56B	3.98B	4.78B	4.43B
Gross Property Plant And Equipment	3.03B	3.3B	3.53B	3.75B	3.89B
Accumulated Depreciation	-1.22B	-1.33B	-1.54B	-1.72B	-1.89B
Net Property Plant And Equipment	1.81B	1.96B	1.99B	2.03B	2B
Other Intangibles, Total	406M	403M	402M	400M	400M
Other Long-Term Assets, Total	54K	1.38M	390K	19.45M	811K
Total Assets	5.82B	5.93B	6.37B	7.23B	6.83B
Liabilities
Accounts Payable, Total	39.21M	45.9M	265M	967M	326M
Current Portion of Long-Term Debt	-	-	-	-	-
Current Income Taxes Payable	91K	4.45M	11.9M	21.92M	43.07M
Other Current Liabilities	49.49M	74.05M	161M	25.96M	31.56M
Total Current Liabilities	88.79M	124M	437M	1.01B	401M
Long-Term Debt	1.15B	1.07B	1.06B	1.06B	993M
Other Non Current Liabilities	34.43M	43.99M	43.93M	42.7M	16.39M
Total Liabilities	1.28B	1.24B	1.54B	2.12B	1.41B
Common Stock, Total	531M	531M	531M	531M	1.25B
Retained Earnings	515M	589M	736M	1.01B	307M
Comprehensive Income and Other	3.5B	3.57B	3.57B	3.57B	3.86B
Total Common Equity	4.55B	4.69B	4.84B	5.12B	5.42B
Total Equity	4.55B	4.69B	4.84B	5.12B	5.42B
Total Liabilities And Equity	5.82B	5.93B	6.37B	7.23B	6.83B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	531M	531M	531M	531M	1.25B
ECS Total Common Shares Outstanding	531M	531M	531M	531M	1.25B
Book Value / Share	8.56	8.83	9.11	9.63	4.34
Tangible Book Value	4.14B	4.29B	4.44B	4.72B	5.02B
Tangible Book Value Per Share	7.8	8.07	8.35	8.88	4.02
Total Debt	1.15B	1.07B	1.06B	1.06B	993M
Net Debt	617M	505M	-42.9M	-982M	44.08M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	111M	83.04M	92.91M	16.32M	40.28M
Inventories - Work In Process, Total	429M	298M	270M	62.5M	60.36M
Inventories - Finished Goods, Total	14.31M	21.53M	68.26M	83.66M	130M
Land - (BS)	1.94B	2.12B	2.25B	2.23B	2.25B
Machinery, Total	908M	984M	1.01B	1.35B	1.4B
Full Time Employees	-	-	2.52K	3.16K	4.45K

Fiscal Period: December	2021 (MXN)	2022 (MXN)	2023 (MXN)	2024 (MXN)	2025 (MXN)
Net Income	56.49M	75.52M	147M	279M	302M
Depreciation & Amortization - CF	260M	264M	338M	351M	306M
Depreciation & Amortization, Total	260M	264M	338M	351M	306M
Other Operating Activities, Total	-71.47M	29.76M	66.33M	89.13M	113M
Change In Accounts Receivable	-86.01M	-25.72M	-65.14M	-13.96M	452M
Change In Inventories	-335M	-142M	28.82M	-269M	68.11M
Change In Accounts Payable	-406M	2.05M	8.64M	52.96M	-43.74M
Change in Other Net Operating Assets	638M	169M	173M	789M	-385M
Cash from Operations	56.52M	373M	697M	1.28B	812M
Capital Expenditure	-134M	-152M	-25.44M	-40.23M	-
Sale of Property, Plant, and Equipment	-	-	-	-	28.28M
Sale (Purchase) of Intangible assets	-	-3.19M	-1.76M	-1.5M	-275K
Other Investing Activities, Total	-	-1.38M	-390K	-19.45M	-811K
Cash from Investing	-134M	-157M	-27.59M	-61.18M	27.19M
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-1.77M	-188M	-134M	-275M	-1.93B
Total Debt Repaid	-1.77M	-188M	-134M	-275M	-1.93B
Issuance of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-1.77M	-188M	-134M	-275M	-1.93B
Miscellaneous Cash Flow Adjustments	-	-408K	-	-	-
Net Change in Cash	-79.35M	27.83M	535M	942M	-1.09B
Supplemental Items
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-66.27M	278M	863M	1.25B	-802M
Unlevered Free Cash Flow	-2.46M	356M	978M	1.36B	-715M
Change In Net Working Capital	238M	-109M	-424M	-719M	1.35B
Net Debt Issued / Repaid	-1.77M	-188M	-134M	-275M	-1.93B

Fiscal Period: December	2021 (MXN)	2022 (MXN)	2023 (MXN)	2024 (MXN)	2025 (MXN)
Profitability
Return on Assets	1.82	2.36	3.95	4.92	4.66
Return on Total Capital	1.92	2.42	4.17	5.55	5.21
Return On Equity %	1.25	1.64	3.08	5.61	5.73
Return on Common Equity	1.25	1.64	3.08	5.61	5.73
Margin Analysis
Gross Profit Margin %	26.6	21.36	18.19	28.57	25.8
SG&A Margin	14.87	10.54	6.53	5.48	5.3
EBITDA Margin %	29.2	23.79	17.92	12.93	9.19
EBITA Margin %	11.74	10.86	9.58	7.82	5.8
EBIT Margin %	11.74	10.86	9.58	7.82	5.8
Income From Continuing Operations Margin %	3.79	3.7	3.62	4.07	3.34
Net Income Margin %	3.79	3.7	3.62	4.07	3.34
Net Avail. For Common Margin %	3.79	3.7	3.62	4.07	3.34
Normalized Net Income Margin	3.2	3.23	3.28	3.36	2.87
Levered Free Cash Flow Margin	-4.45	13.63	21.28	18.19	-8.88
Unlevered Free Cash Flow Margin	-0.16	17.44	24.12	19.88	-7.92
Asset Turnover
Asset Turnover	0.25	0.35	0.66	1.01	1.29
Fixed Assets Turnover	0.8	1.08	2.05	3.42	4.49
Receivables Turnover (Average Receivables)	4.96	6.27	15.12	22.45	13.23
Inventory Turnover (Average Inventory)	2.87	3.35	7.95	16.49	34.11
Short Term Liquidity
Current Ratio	40.61	28.61	9.11	4.71	11.04
Quick Ratio	33.4	25.19	8.12	4.55	10.45
Operating Cash Flow to Current Liabilities	0.64	3	1.59	1.26	2.02
Days Sales Outstanding (Average Receivables)	73.56	58.24	24.13	16.3	27.59
Days Outstanding Inventory (Average Inventory)	127.38	108.91	45.89	22.19	10.7
Average Days Payable Outstanding	60.69	10.7	16.94	48.68	34.85
Cash Conversion Cycle (Average Days)	140.25	156.45	53.09	-10.19	3.44
Long Term Solvency
Total Debt/Equity	25.34	22.76	21.82	20.69	18.33
Total Debt / Total Capital	20.22	18.54	17.91	17.14	15.49
LT Debt/Equity	25.34	22.76	21.82	20.69	18.33
Long-Term Debt / Total Capital	20.22	18.54	17.91	17.14	15.49
Total Liabilities / Total Assets	21.9	20.86	24.11	29.26	20.65
EBIT / Interest Expense	1.71	1.78	2.1	2.89	3.79
EBITDA / Interest Expense	4.26	3.91	3.94	4.78	5.99
(EBITDA - Capex) / Interest Expense	2.95	2.68	3.8	4.57	5.99
Total Debt / EBITDA	2.65	2.2	1.45	1.19	1.2
Net Debt / EBITDA	1.42	1.04	-0.06	-1.11	0.05
Total Debt / (EBITDA - Capex)	3.83	3.21	1.5	1.25	1.2
Net Debt / (EBITDA - Capex)	2.05	1.52	-0.06	-1.16	0.05
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-27.99	36.8	98.87	69.11	31.73
Gross Profit, 1 Yr. Growth %	6.75	9.86	69.36	165.63	18.95
EBITDA, 1 Yr. Growth %	-3.85	11.44	49.85	21.98	-6.38
EBITA, 1 Yr. Growth %	-8.16	26.57	75.37	37.99	-2.22
EBIT, 1 Yr. Growth %	-8.16	26.57	75.37	37.99	-2.22
Earnings From Cont. Operations, 1 Yr. Growth %	8.18	33.68	94.17	90.45	8.03
Net Income, 1 Yr. Growth %	8.18	33.68	94.17	90.45	8.03
Normalized Net Income, 1 Yr. Growth %	-3.64	37.8	102.24	73.03	12.44
Diluted EPS Before Extra, 1 Yr. Growth %	10	27.27	100	89.29	-54.72
Accounts Receivable, 1 Yr. Growth %	38.21	-13.34	-22.51	60.95	162.48
Inventory, 1 Yr. Growth %	164.62	-27.34	7.16	-62.35	41.92
Net Property, Plant and Equip., 1 Yr. Growth %	-6.43	8.42	1.3	2.02	-1.39
Total Assets, 1 Yr. Growth %	-5.66	1.8	7.53	13.47	-5.59
Tangible Book Value, 1 Yr. Growth %	1.41	3.55	3.44	6.32	6.4
Common Equity, 1 Yr. Growth %	1.24	3.17	3.11	5.76	5.9
Cash From Operations, 1 Yr. Growth %	-90.14	559.88	86.84	83.38	-36.5
Capital Expenditures, 1 Yr. Growth %	85.34	13.69	-83.31	58.12	-
Levered Free Cash Flow, 1 Yr. Growth %	-113.05	-519.52	210.37	44.55	-164.28
Unlevered Free Cash Flow, 1 Yr. Growth %	-100.42	-14.56K	175.13	39.33	-152.47
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-10.03	-0.75	64.94	83.39	49.25
Gross Profit, 2 Yr. CAGR %	-1.59	8.29	36.4	112.1	77.75
EBITDA, 2 Yr. CAGR %	-9.26	3.52	29.23	35.2	6.87
EBITA, 2 Yr. CAGR %	-12.9	7.81	48.99	55.56	16.16
EBIT, 2 Yr. CAGR %	-12.9	7.81	48.99	55.56	16.16
Earnings From Cont. Operations, 2 Yr. CAGR %	-0.09	20.26	61.11	92.3	43.43
Net Income, 2 Yr. CAGR %	-0.09	20.26	61.11	92.3	43.43
Normalized Net Income, 2 Yr. CAGR %	3.91	15.23	66.94	87.07	39.48
Diluted EPS Before Extra, 2 Yr. CAGR %	0	18.32	59.54	94.57	-7.42
Accounts Receivable, 2 Yr. CAGR %	2.96	9.44	-18.05	11.68	105.54
Inventory, 2 Yr. CAGR %	66.42	38.66	-11.76	-36.48	-26.9
Net Property, Plant and Equip., 2 Yr. CAGR %	-5.03	0.72	4.8	1.66	0.3
Total Assets, 2 Yr. CAGR %	-7.56	-2	4.62	10.46	3.5
Tangible Book Value, 2 Yr. CAGR %	2.3	2.48	3.5	4.87	6.36
Common Equity, 2 Yr. CAGR %	1.96	2.2	3.14	4.43	5.83
Cash From Operations, 2 Yr. CAGR %	-47.29	-19.34	251.13	85.1	7.91
Capital Expenditures, 2 Yr. CAGR %	13.02	45.16	-56.45	-48.63	-
Levered Free Cash Flow, 2 Yr. CAGR %	-65.86	-26.01	260.84	111.81	-3.61
Unlevered Free Cash Flow, 2 Yr. CAGR %	-92.72	-21.83	1.89K	95.79	-14.5
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	6.63	3.45	25.13	66.32	64.24
Gross Profit, 3 Yr. CAGR %	-2.38	2.09	25.7	70.34	74.91
EBITDA, 3 Yr. CAGR %	-7.84	-2.83	17.1	26.77	19.61
EBITA, 3 Yr. CAGR %	-10.41	-1.35	26.79	45.23	33.26
EBIT, 3 Yr. CAGR %	-10.41	-1.35	26.79	45.23	33.26
Earnings From Cont. Operations, 3 Yr. CAGR %	-1.92	10.1	41.08	70.35	58.67
Net Income, 3 Yr. CAGR %	-1.92	10.1	41.08	70.35	58.67
Normalized Net Income, 3 Yr. CAGR %	1.89	14.16	39	68.94	57.87
Diluted EPS Before Extra, 3 Yr. CAGR %	0	8.37	40.95	68.9	19.68
Accounts Receivable, 3 Yr. CAGR %	1.43	-2.79	-2.45	2.63	48.48
Inventory, 3 Yr. CAGR %	7.58	26.25	27.24	-33.57	-16.96
Net Property, Plant and Equip., 3 Yr. CAGR %	-5.01	-0.74	0.91	3.87	0.63
Total Assets, 3 Yr. CAGR %	-0.08	-4.54	1.08	7.49	4.83
Tangible Book Value, 3 Yr. CAGR %	1.37	2.72	2.8	4.43	5.38
Common Equity, 3 Yr. CAGR %	1.15	2.36	2.5	4.01	4.92
Cash From Operations, 3 Yr. CAGR %	-34.59	22.39	6.72	182.77	29.58
Capital Expenditures, 3 Yr. CAGR %	-	13.24	-29.42	-33.06	-
Levered Free Cash Flow, 3 Yr. CAGR %	-52.58	-21.23	19.33	166	42.34
Unlevered Free Cash Flow, 3 Yr. CAGR %	-85.02	-8.51	18.91	721.4	26.23
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	1.81	13.56	26.96	30.08	34.27
Gross Profit, 5 Yr. CAGR %	2.03	2.53	11.6	36.77	44.39
EBITDA, 5 Yr. CAGR %	2.06	0.79	5.5	10.9	12.89
EBITA, 5 Yr. CAGR %	-1.11	0.28	9.8	18.37	22.43
EBIT, 5 Yr. CAGR %	-1.11	0.28	9.8	18.37	22.43
Earnings From Cont. Operations, 5 Yr. CAGR %	-4.46	3.27	19.62	37.61	42.02
Net Income, 5 Yr. CAGR %	-4.46	3.27	19.62	37.61	42.02
Normalized Net Income, 5 Yr. CAGR %	-0.74	6.88	24.13	39.1	39.19
Diluted EPS Before Extra, 5 Yr. CAGR %	-3.82	3.13	20.55	36.95	19.14
Accounts Receivable, 5 Yr. CAGR %	-31.45	-4.22	-6.87	2.76	31.43
Inventory, 5 Yr. CAGR %	9.75	3.71	-0.62	-4.08	1.94
Net Property, Plant and Equip., 5 Yr. CAGR %	-2.18	-0.61	-1.2	0.21	0.67
Total Assets, 5 Yr. CAGR %	0.01	0.3	1.78	1.2	2.04
Tangible Book Value, 5 Yr. CAGR %	2.05	1.87	2.21	3.57	4.21
Common Equity, 5 Yr. CAGR %	1.76	1.72	1.94	3.18	3.82
Cash From Operations, 5 Yr. CAGR %	-23.26	39.83	28.11	44.42	7.2
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-17.46	-
Levered Free Cash Flow, 5 Yr. CAGR %	-21.48	-1.81	6.78	17.01	9.56
Unlevered Free Cash Flow, 5 Yr. CAGR %	-61.52	-2.11	6	24.04	4.21