Cash flow COSOL Limited

Stocks

COS

AU0000072498

Professional Information Services

Delayed Australian S.E. 02:10:25 2026-09-17 EDT			5-day change	1st Jan Change
0.2000 ^AUD	+5.26%		+8.11%	-59.60%

09-07	Cosol Seen as Undervalued Following Stronger Fiscal H2 Performance, Euroz Hartleys Says	MT
08-18	COSOL Limited Announces CEO Changes	CI

74.wfgsEYbQRV2YYAJsmndj1l4O24_0h42u2BmWh9NwqxE.oo1YIciJD2jqE2Yo6yUHgw1aoubD_-HBhy2gs5gSnXqijn5m0OExZcJQUw

Published financial data: COSOL LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Revenues	48.24M	75.1M	102M	117M	98.55M
Interest And Invest. Income (Rev)	-	8.8K	15.8K	-	29.15K
Total Revenues	48.24M	75.11M	102M	117M	98.58M
Cost of Goods Sold, Total	35.34M	56.62M	79.04M	92.88M	83.48M
Gross Profit	12.89M	18.49M	22.91M	23.93M	15.09M
Selling General & Admin Expenses, Total	4.49M	6.84M	7.57M	8.31M	6.66M
Stock-Based Compensation (IS)	168K	92.16K	325K	-162K	-130K
Depreciation & Amortization - (IS)	391K	516K	1.62M	2.98M	3.95M
Other Operating Expenses	-208K	-47.25K	-37.22K	-2.25K	-7.18K
Other Operating Expenses, Total	4.84M	7.4M	9.48M	11.12M	10.48M
Operating Income	8.05M	11.09M	13.43M	12.81M	4.62M
Interest Expense, Total	-431K	-924K	-1.4M	-1.82M	-1.91M
Interest And Investment Income	5.94K	-	-	6.62K	-
Net Interest Expenses	-425K	-924K	-1.4M	-1.81M	-1.91M
EBT, Excl. Unusual Items	7.63M	10.17M	12.03M	11M	2.71M
Impairment of Goodwill	-	-	-	-	-11M
Other Unusual Items	-	-	-	-	4.5M
EBT, Incl. Unusual Items	7.63M	10.17M	12.03M	11M	-3.79M
Income Tax Expense	2.09M	2.18M	3.51M	3.1M	230K
Earnings From Continuing Operations	5.53M	7.99M	8.52M	7.89M	-4.02M
Net Income to Company	5.53M	7.99M	8.52M	7.89M	-4.02M
Net Income - (IS)	5.53M	7.99M	8.52M	7.89M	-4.02M
Net Income to Common Incl Extra Items	5.53M	7.99M	8.52M	7.89M	-4.02M
Net Income to Common Excl. Extra Items	5.53M	7.99M	8.52M	7.89M	-4.02M
Per Share Items
Net EPS - Basic	0.04	0.05	0.05	0.04	-0.02
Basic EPS - Continuing Operations	0.04	0.05	0.05	0.04	-0.02
Basic Weighted Average Shares Outstanding	138M	147M	171M	180M	182M
Net EPS - Diluted	0.04	0.05	0.05	0.04	-0.02
Diluted EPS - Continuing Operations	0.04	0.05	0.05	0.04	-0.02
Diluted Weighted Average Shares Outstanding	146M	157M	183M	193M	182M
Normalized Basic EPS	0.03	0.04	0.04	0.04	0.01
Normalized Diluted EPS	0.03	0.04	0.04	0.04	0.01
Dividend Per Share	0.02	0.02	0.02	0.02	-
Payout Ratio	47.6	36.96	50.51	54.3	-52.86
Supplemental Items
EBITDA	8.16M	11.2M	13.63M	13.33M	5.42M
EBITA	8.05M	11.09M	13.43M	13.04M	5.05M
EBIT	8.05M	11.09M	13.43M	12.81M	4.62M
Effective Tax Rate - (Ratio)	27.46	21.47	29.17	28.21	-6.06
Total Current Taxes	2.28M	2.23M	3.7M	3.65M	956K
Total Deferred Taxes	-189K	-48.93K	-190K	-549K	-726K
Normalized Net Income	4.77M	6.36M	7.52M	6.87M	1.69M
Non-Cash Pension Expense	-	-	-	-	-
Supplemental Operating Expense Items
Stock-Based Comp., Other (Total)	168K	92.16K	325K	-162K	-130K
Total Stock-Based Compensation	168K	92.16K	325K	-162K	-130K

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Assets
Cash And Equivalents	6.22M	4.56M	6.62M	6.09M	5.3M
Total Cash And Short Term Investments	6.22M	4.56M	6.62M	6.09M	5.3M
Accounts Receivable, Total	11.1M	22.16M	20.98M	23.69M	21.65M
Other Receivables	-	159K	-	-	2.32M
Total Receivables	11.1M	22.32M	20.98M	23.69M	23.97M
Inventory	134K	91.96K	24.09K	15K	-
Prepaid Expenses	581K	1.06M	1.91M	1.65M	1.68M
Other Current Assets, Total	1.44M	1.69M	566K	973K	1.04M
Total Current Assets	19.47M	29.73M	30.09M	32.41M	31.99M
Gross Property Plant And Equipment	1.52M	3.67M	7.91M	9.13M	9.24M
Accumulated Depreciation	-1.01M	-960K	-1.24M	-2.33M	-3.4M
Net Property Plant And Equipment	506K	2.71M	6.67M	6.8M	5.84M
Goodwill	38.88M	43.4M	69.25M	80.06M	69.02M
Other Intangibles, Total	875K	1.85M	5.17M	12.23M	10.33M
Deferred Tax Assets Long-Term	639K	1.18M	1.37M	1.77M	2.32M
Total Assets	60.37M	78.86M	113M	133M	119M
Liabilities
Accounts Payable, Total	5.09M	3.38M	3.62M	2.22M	4.39M
Accrued Expenses, Total	3.63M	5.92M	4.69M	6.61M	5.12M
Short-term Borrowings	-	2M	-	-	-
Current Portion of Long-Term Debt	3.3M	-	4.2M	2.95M	1.48M
Current Portion of Leases	102K	493K	539K	662K	724K
Current Income Taxes Payable	537K	-	490K	228K	-
Unearned Revenue Current, Total	2.23M	3.68M	1.76M	2.25M	3.88M
Other Current Liabilities	3M	7.8M	6.56M	6.81M	6.48M
Total Current Liabilities	17.89M	23.28M	21.86M	21.73M	22.07M
Long-Term Debt	5.78M	10.63M	14.45M	22.94M	21.81M
Long-Term Leases	189K	1.93M	5.48M	5.81M	5.06M
Deferred Tax Liability Non Current	157K	356K	1.04M	777K	635K
Other Non Current Liabilities	1.88M	-	350K	5.12M	-
Total Liabilities	25.9M	36.2M	43.18M	56.38M	49.58M
Common Stock, Total	26.13M	29.09M	51.39M	55.35M	55.32M
Retained Earnings	7.74M	12.78M	17M	20.6M	14.46M
Comprehensive Income and Other	600K	785K	989K	940K	142K
Total Common Equity	34.48M	42.66M	69.37M	76.9M	69.92M
Total Equity	34.48M	42.66M	69.37M	76.9M	69.92M
Total Liabilities And Equity	60.37M	78.86M	113M	133M	119M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	142M	148M	177M	182M	182M
ECS Total Common Shares Outstanding	142M	148M	177M	182M	182M
Book Value / Share	0.24	0.29	0.39	0.42	0.38
Tangible Book Value	-5.28M	-2.59M	-5.05M	-15.4M	-9.43M
Tangible Book Value Per Share	-0.04	-0.02	-0.03	-0.08	-0.05
Total Debt	9.38M	15.05M	24.67M	32.36M	29.07M
Net Debt	3.16M	10.49M	18.05M	26.27M	23.77M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Others	134K	91.96K	24.09K	15K	-
Buildings, Total	-	-	-	-	-
Machinery, Total	590K	814K	1.38M	1.66M	1.82M
Accumulated Allowance for Doubtful Accounts (Supple)	339K	774K	746K	539K	301K

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Net Income	5.53M	7.99M	8.52M	7.89M	-4.02M
Depreciation & Amortization - CF	351K	477K	781K	1.08M	1.22M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	233K	434K
Depreciation & Amortization, Total	351K	477K	781K	1.31M	1.65M
Amortization of Deferred Charges, Total - (CF)	39.5K	39.5K	905K	1.67M	2.3M
Asset Writedown & Restructuring Costs	-	-	-	-	11.05M
Stock-Based Compensation (CF)	114K	92.16K	239K	-162K	-130K
Other Operating Activities, Total	121K	22.63K	-34.18K	100K	-591K
Change In Accounts Receivable	-1.26M	-6.41M	6.56M	-4.69M	-124K
Change In Inventories	5.5K	42.52K	67.88K	9.09K	15K
Change In Accounts Payable	3.53M	-1.39M	-700K	-1.58M	1.52M
Change In Income Taxes	606K	-696K	203K	-262K	-228K
Change In Deferred Taxes	-155K	66.96K	533K	-661K	-690K
Change in Other Net Operating Assets	-1.2M	4.51M	-9.73M	3.97M	-4.58M
Cash from Operations	7.69M	4.74M	7.34M	7.6M	6.18M
Capital Expenditure	-115K	-227K	-507K	-221K	-365K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-9.69M	-5.46M	-20.92M	-8.96M	-350K
Sale (Purchase) of Intangible assets	-765K	-1.01M	-881K	-1.34M	-714K
Cash from Investing	-10.57M	-6.7M	-22.31M	-10.52M	-1.43M
Long-Term Debt Issued, Total	9.8M	14.63M	9.47M	9.76M	350K
Total Debt Issued	9.8M	14.63M	9.47M	9.76M	350K
Long-Term Debt Repaid, Total	-3.23M	-11.39M	-3.95M	-3.06M	-3.65M
Total Debt Repaid	-3.23M	-11.39M	-3.95M	-3.06M	-3.65M
Issuance of Common Stock	888K	-	15.81M	-	-
Common Dividends Paid	-2.63M	-2.95M	-4.3M	-4.29M	-2.13M
Common & Preferred Stock Dividends Paid	-2.63M	-2.95M	-4.3M	-4.29M	-2.13M
Other Financing Activities, Total	-33.92K	-37.84K	-	-36K	-36K
Cash from Financing	4.79M	249K	17.02M	2.38M	-5.46M
Foreign Exchange Rate Adjustments	126K	58.99K	-2.27K	8.78K	-77.8K
Miscellaneous Cash Flow Adjustments	-1	-	-	-	-
Net Change in Cash	2.03M	-1.65M	2.05M	-526K	-790K
Supplemental Items
Cash Interest Paid	431K	924K	1.4M	1.82M	1.91M
Cash Income Tax Paid (Refund)	1.64M	2.81M	2.77M	4.02M	1.15M
Levered Free Cash Flow	5.83M	118K	6.16M	6.28M	5.82M
Unlevered Free Cash Flow	6.1M	696K	7.04M	7.41M	7.01M
Change In Net Working Capital	-1.39M	5.61M	1.98M	1.85M	-1.38M
Net Debt Issued / Repaid	6.57M	3.24M	5.52M	6.7M	-3.3M

Fiscal Period: June	2022 (AUD)	2023 (AUD)	2024 (AUD)	2025 (AUD)	2026 (AUD)
Profitability
Return on Assets	10.2	9.96	8.77	6.51	2.28
Return on Total Capital	14.06	13.65	11.06	7.87	2.77
Return On Equity %	18.55	20.71	15.21	10.79	-5.48
Return on Common Equity	18.55	20.71	15.21	10.79	-5.48
Margin Analysis
Gross Profit Margin %	26.73	24.62	22.47	20.48	15.31
SG&A Margin	9.31	9.11	7.42	7.11	6.75
EBITDA Margin %	16.93	14.91	13.37	11.41	5.5
EBITA Margin %	16.69	14.77	13.17	11.16	5.13
EBIT Margin %	16.69	14.77	13.17	10.96	4.69
Income From Continuing Operations Margin %	11.47	10.63	8.36	6.76	-4.08
Net Income Margin %	11.47	10.63	8.36	6.76	-4.08
Net Avail. For Common Margin %	11.47	10.63	8.36	6.76	-4.08
Normalized Net Income Margin	9.88	8.46	7.37	5.88	1.72
Levered Free Cash Flow Margin	12.09	0.16	6.04	5.37	5.9
Unlevered Free Cash Flow Margin	12.64	0.93	6.9	6.34	7.11
Asset Turnover
Asset Turnover	0.98	1.08	1.07	0.95	0.78
Fixed Assets Turnover	100.47	46.77	21.75	17.34	15.6
Receivables Turnover (Average Receivables)	5.08	4.52	4.73	5.23	4.35
Inventory Turnover (Average Inventory)	257.54	500.04	1.36K	4.75K	-
Short Term Liquidity
Current Ratio	1.09	1.28	1.38	1.49	1.45
Quick Ratio	0.97	1.15	1.26	1.37	1.33
Operating Cash Flow to Current Liabilities	0.43	0.2	0.34	0.35	0.28
Days Sales Outstanding (Average Receivables)	71.85	80.83	77.45	69.78	83.96
Days Outstanding Inventory (Average Inventory)	1.42	0.73	0.27	0.08	-
Average Days Payable Outstanding	34.36	27.33	16.22	11.47	-
Cash Conversion Cycle (Average Days)	38.91	54.23	61.49	58.39	-
Long Term Solvency
Total Debt/Equity	27.2	35.29	35.56	42.08	41.58
Total Debt / Total Capital	21.38	26.08	26.23	29.62	29.37
LT Debt/Equity	17.32	29.44	28.72	37.38	38.44
Long-Term Debt / Total Capital	13.62	21.76	21.19	26.31	27.15
Total Liabilities / Total Assets	42.89	45.9	38.36	42.3	41.49
EBIT / Interest Expense	18.69	12	9.58	7.05	2.42
EBITDA / Interest Expense	19.51	12.52	10.14	7.77	3.28
(EBITDA - Capex) / Interest Expense	19.24	12.27	9.78	7.65	3.09
Total Debt / EBITDA	1.12	1.3	1.74	2.29	4.63
Net Debt / EBITDA	0.38	0.91	1.27	1.86	3.79
Total Debt / (EBITDA - Capex)	1.13	1.33	1.8	2.33	4.92
Net Debt / (EBITDA - Capex)	0.38	0.92	1.32	1.89	4.02
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	43.63	55.7	35.73	14.59	-15.61
Gross Profit, 1 Yr. Growth %	46.74	43.38	23.85	4.52	-36.93
EBITDA, 1 Yr. Growth %	43.01	37.04	21.73	-2.1	-59.36
EBITA, 1 Yr. Growth %	45.8	37.68	21.05	-2.79	-61.27
EBIT, 1 Yr. Growth %	45.8	37.68	21.05	-4.53	-63.95
Earnings From Cont. Operations, 1 Yr. Growth %	38.4	44.35	6.67	-7.34	-150.94
Net Income, 1 Yr. Growth %	38.4	44.35	6.67	-7.34	-150.94
Normalized Net Income, 1 Yr. Growth %	41.43	33.33	18.27	-8.58	-75.37
Diluted EPS Before Extra, 1 Yr. Growth %	31.71	34.4	-8.47	-12.04	-154.03
Accounts Receivable, 1 Yr. Growth %	40.61	99.71	-5.36	12.93	-8.6
Inventory, 1 Yr. Growth %	-3.93	-31.62	-73.81	-37.73	-
Net Property, Plant and Equip., 1 Yr. Growth %	11.47	434.59	146.53	1.96	-14.15
Total Assets, 1 Yr. Growth %	57.66	30.62	42.73	18.41	-10.34
Tangible Book Value, 1 Yr. Growth %	-766.93	-50.93	94.85	204.91	-38.74
Common Equity, 1 Yr. Growth %	36.94	23.73	62.63	10.84	-9.08
Cash From Operations, 1 Yr. Growth %	312.46	-38.31	54.88	3.51	-18.76
Capital Expenditures, 1 Yr. Growth %	33.49	97.27	123.02	-56.32	64.82
Levered Free Cash Flow, 1 Yr. Growth %	668.38	-97.97	5.11K	2	-7.37
Unlevered Free Cash Flow, 1 Yr. Growth %	624.95	-88.6	911.21	5.44	-5.45
Dividend Per Share, 1 Yr. Growth %	28	28.12	-2.85	-9.29	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	94.66	49.55	45.37	24.7	-1.66
Gross Profit, 2 Yr. CAGR %	116.88	45.09	33.26	13.74	-18.8
EBITDA, 2 Yr. CAGR %	94.9	40.04	29.16	9.1	-36.91
EBITA, 2 Yr. CAGR %	94.24	41.73	29.1	8.41	-38.62
EBIT, 2 Yr. CAGR %	94.24	41.73	29.1	7.44	-41.32
Earnings From Cont. Operations, 2 Yr. CAGR %	83.49	41.34	24.09	-0.58	-31.3
Net Income, 2 Yr. CAGR %	83.49	41.34	24.09	-0.58	-31.3
Normalized Net Income, 2 Yr. CAGR %	88.87	37.32	25.58	3.98	-52.55
Diluted EPS Before Extra, 2 Yr. CAGR %	29.69	33.04	10.91	-10.27	-31.07
Accounts Receivable, 2 Yr. CAGR %	66.12	67.57	37.48	3.38	1.6
Inventory, 2 Yr. CAGR %	-	-18.95	-57.68	-59.61	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.09	144.12	263.03	58.55	-6.44
Total Assets, 2 Yr. CAGR %	41.8	43.5	36.54	30	3.04
Tangible Book Value, 2 Yr. CAGR %	101.88	80.9	-2.22	143.75	36.67
Common Equity, 2 Yr. CAGR %	32.95	30.17	41.85	34.26	0.39
Cash From Operations, 2 Yr. CAGR %	55.26	59.51	-2.26	26.62	-8.3
Capital Expenditures, 2 Yr. CAGR %	47.73	62.28	109.75	-1.3	-15.15
Levered Free Cash Flow, 2 Yr. CAGR %	-6.22	-60.53	2.78	628.54	-2.77
Unlevered Free Cash Flow, 2 Yr. CAGR %	-4.08	-9.05	7.39	226.3	-0.13
Dividend Per Share, 2 Yr. CAGR %	-	28.06	11.57	-6.12	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	52.38	80.7	44.79	34.28	9.49
Gross Profit, 3 Yr. CAGR %	53.04	88.97	37.63	22.87	-6.55
EBITDA, 3 Yr. CAGR %	42.06	73.35	33.65	17.72	-21.48
EBITA, 3 Yr. CAGR %	41.67	73.23	34.47	17.4	-23.06
EBIT, 3 Yr. CAGR %	41.67	73.23	34.47	16.7	-25.33
Earnings From Cont. Operations, 3 Yr. CAGR %	40.76	69.38	28.69	12.58	-20.44
Net Income, 3 Yr. CAGR %	40.76	69.38	28.69	12.58	-20.44
Normalized Net Income, 3 Yr. CAGR %	38.32	68.17	30.65	12.97	-35.66
Diluted EPS Before Extra, 3 Yr. CAGR %	33.18	31.24	17.45	2.66	-24.23
Accounts Receivable, 3 Yr. CAGR %	54.6	76.64	38.52	28.75	-0.78
Inventory, 3 Yr. CAGR %	-	-	-44.38	-51.86	-
Net Property, Plant and Equip., 3 Yr. CAGR %	118.01	72.4	144.92	137.75	29.23
Total Assets, 3 Yr. CAGR %	115.21	37.97	43.25	30.21	14.86
Tangible Book Value, 3 Yr. CAGR %	24.64	25.99	85.44	42.85	53.82
Common Equity, 3 Yr. CAGR %	132.95	29.8	40.2	30.66	17.9
Cash From Operations, 3 Yr. CAGR %	480.84	14.14	57.95	-0.37	9.21
Capital Expenditures, 3 Yr. CAGR %	66.27	62.68	80.42	24.33	17.1
Levered Free Cash Flow, 3 Yr. CAGR %	125.5	-73.87	101.01	2.46	266.42
Unlevered Free Cash Flow, 3 Yr. CAGR %	128.92	-52.82	103	6.68	115.96
Dividend Per Share, 3 Yr. CAGR %	-	-	16.8	4.13	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	63.35	58.99	49.54	55.79	24.03
Gross Profit, 5 Yr. CAGR %	484.49	66.34	44.81	54.24	11.43
EBITDA, 5 Yr. CAGR %	93.86	71.9	36.77	44.04	-1.04
EBITA, 5 Yr. CAGR %	92.06	71.91	36.52	43.62	-1.76
EBIT, 5 Yr. CAGR %	92.06	71.91	36.52	43.1	-3.51
Earnings From Cont. Operations, 5 Yr. CAGR %	81.99	79.33	33.84	36.87	0.12
Net Income, 5 Yr. CAGR %	81.99	79.33	33.84	36.87	0.12
Normalized Net Income, 5 Yr. CAGR %	89.46	68.94	33.08	38.75	-12.87
Diluted EPS Before Extra, 5 Yr. CAGR %	80.01	76.1	23.78	12.72	-5.09
Accounts Receivable, 5 Yr. CAGR %	83.43	77.2	47.51	42.57	22.36
Net Property, Plant and Equip., 5 Yr. CAGR %	109.63	133.06	167.34	66.72	66.67
Total Assets, 5 Yr. CAGR %	123.32	100.69	79.4	34.73	25.56
Tangible Book Value, 5 Yr. CAGR %	70.73	26.67	13.11	64.05	64.13
Common Equity, 5 Yr. CAGR %	148.47	121.8	91.03	31.57	22.66
Cash From Operations, 5 Yr. CAGR %	77.32	42.35	184.75	18.98	27.08
Capital Expenditures, 5 Yr. CAGR %	57.58	46.37	82.46	33.21	33.42
Levered Free Cash Flow, 5 Yr. CAGR %	-	-36.76	64.7	-1.09	50.28
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-9.85	69.14	2.25	52.81