Income Statement Fabrica de Scule Rasnov S.A.

Stocks

FACY

ROFACYACNOR3

Industrial Machinery & Equipment

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08-24	Fabrica de Scule Rasnov S.A. Reports Earnings Results for the Half Year Ended June 30, 2026	CI
04-24	Fabrica de Scule Rasnov S.A. Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: FABRICA DE SCULE RASNOV S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020 (RON)	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)
Revenues	7.41M	7.73M	8.86M	8.7M	8.97M
Total Revenues	7.41M	7.73M	8.86M	8.7M	8.97M
Cost of Goods Sold, Total	2.16M	2.59M	2.77M	2.15M	2.67M
Gross Profit	5.25M	5.13M	6.09M	6.55M	6.3M
Selling General & Admin Expenses, Total	2.83M	2.36M	2.51M	2.76M	2.79M
Depreciation & Amortization - (IS)	791K	778K	846K	851K	863K
Other Operating Expenses	400K	612K	1.26M	489K	730K
Other Operating Expenses, Total	4.02M	3.75M	4.61M	4.1M	4.38M
Operating Income	1.23M	1.38M	1.48M	2.45M	1.92M
Interest Expense, Total	-219K	-140K	-360K	-169K	-46.09K
Interest And Investment Income	564	1.17K	728	268	395
Net Interest Expenses	-219K	-138K	-360K	-169K	-45.7K
Other Non Operating Income (Expenses)	32.32K	70.67K	48.62K	19.09K	27.83K
EBT, Excl. Unusual Items	1.04M	1.31M	1.17M	2.3M	1.9M
EBT, Incl. Unusual Items	1.04M	1.31M	1.17M	2.3M	1.9M
Income Tax Expense	147K	107K	129K	303K	232K
Earnings From Continuing Operations	896K	1.21M	1.04M	2M	1.67M
Net Income to Company	896K	1.21M	1.04M	2M	1.67M
Net Income - (IS)	896K	1.21M	1.04M	2M	1.67M
Net Income to Common Incl Extra Items	896K	1.21M	1.04M	2M	1.67M
Net Income to Common Excl. Extra Items	896K	1.21M	1.04M	2M	1.67M
Per Share Items
Net EPS - Basic	0.16	0.21	0.18	0.35	0.3
Basic EPS - Continuing Operations	0.16	0.21	0.18	0.35	0.3
Basic Weighted Average Shares Outstanding	5.65M	5.65M	5.65M	5.65M	5.65M
Net EPS - Diluted	0.16	0.21	0.18	0.35	0.3
Diluted EPS - Continuing Operations	0.16	0.21	0.18	0.35	0.3
Diluted Weighted Average Shares Outstanding	5.65M	5.65M	5.65M	5.65M	5.65M
Normalized Basic EPS	0.12	0.15	0.13	0.25	0.21
Normalized Diluted EPS	0.12	0.15	0.13	0.25	0.21
Dividend Per Share	-	-	-	-	0.18
Supplemental Items
EBITDA	2.02M	2.16M	2.32M	3.3M	2.78M
EBITA	1.23M	1.38M	1.48M	2.45M	1.92M
EBIT	1.23M	1.38M	1.48M	2.45M	1.92M
EBITDAR	-	-	-	-	2.83M
Total Revenues (As Reported)	7.34M	7.52M	9.03M	8.99M	8.84M
Effective Tax Rate - (Ratio)	14.08	8.12	11.07	13.15	12.21
Normalized Net Income	652K	820K	728K	1.44M	1.19M
Supplemental Operating Expense Items
Net Rental Expense, Total	-	-	-	-	49.91K

Fiscal Period: December	2020 (RON)	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)
Assets
Cash And Equivalents	1.91M	1.42M	1.6M	724K	178K
Total Cash And Short Term Investments	1.91M	1.42M	1.6M	724K	178K
Accounts Receivable, Total	939K	1.23M	632K	1.71M	1.12M
Other Receivables	135K	198K	-	-	-
Total Receivables	1.07M	1.43M	632K	1.71M	1.12M
Inventory	1.87M	1.42M	1.46M	1.51M	1.29M
Prepaid Expenses	34.41K	35.9K	14.68K	13.7K	9.79K
Total Current Assets	4.89M	4.3M	3.7M	3.95M	2.59M
Gross Property Plant And Equipment	30.17M	32.04M	32.16M	33.03M	33.49M
Accumulated Depreciation	-11.05M	-11.6M	-10.9M	-11.21M	-11.68M
Net Property Plant And Equipment	19.12M	20.44M	21.26M	21.82M	21.81M
Long-term Investments	1K	1K	1K	1K	1K
Other Intangibles, Total	4.93M	4.81M	4.69M	4.56M	4.44M
Other Long-Term Assets, Total	5.43K	5.43K	5.43K	-	11.32K
Total Assets	28.95M	29.55M	29.65M	30.33M	28.85M
Liabilities
Accounts Payable, Total	285K	609K	-	2.49M	343K
Accrued Expenses, Total	173K	137K	-	149K	260K
Short-term Borrowings	-	-	-	818K	178
Current Portion of Long-Term Debt	660K	660K	-	-	-
Current Portion of Leases	141K	87.3K	-	72.16K	76.62K
Current Income Taxes Payable	49.66K	-	-	156K	-
Unearned Revenue Current, Total	206K	242K	35.68K	32.25K	23K
Other Current Liabilities	412K	164K	1.68M	181K	404K
Total Current Liabilities	1.93M	1.9M	1.71M	3.9M	1.11M
Long-Term Debt	2.96M	3.21M	-	-	-
Long-Term Leases	141K	334K	288K	95.76K	16.75K
Unearned Revenue Non Current	101K	98.95K	114K	85.17K	62.17K
Other Non Current Liabilities	-	-	3.51M	229K	-
Total Liabilities	5.13M	5.55M	5.62M	4.31M	1.19M
Common Stock, Total	14.13M	14.13M	14.13M	14.13M	14.13M
Retained Earnings	3.25M	3.44M	2.82M	4.72M	6.27M
Comprehensive Income and Other	6.44M	6.44M	7.07M	7.17M	7.27M
Total Common Equity	23.81M	24M	24.02M	26.02M	27.67M
Total Equity	23.81M	24M	24.02M	26.02M	27.67M
Total Liabilities And Equity	28.95M	29.55M	29.65M	30.33M	28.85M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	5.65M	5.65M	5.65M	5.65M	5.65M
ECS Total Common Shares Outstanding	5.65M	5.65M	5.65M	5.65M	5.65M
Book Value / Share	4.21	4.25	4.25	4.61	4.9
Tangible Book Value	18.89M	19.2M	19.34M	21.46M	23.23M
Tangible Book Value Per Share	3.34	3.4	3.42	3.8	4.11
Total Debt	3.91M	4.29M	288K	986K	93.55K
Net Debt	1.99M	2.88M	-1.31M	262K	-84.43K
Debt Equivalent Oper. Leases	-	-	-	-	399K
Account Code - Inventory Valuation	5	5	5	5	-
Inventories - Raw Materials, Total	626K	338K	-	-	-
Inventories - Work In Process, Total	37.1K	66.58K	-	-	-
Inventories - Finished Goods, Total	1.54M	1.01M	-	-	-
Inventories - Others	6.52K	6.22K	-	-	-
Land - (BS)	7.26M	7.26M	7.26M	7.26M	7.26M
Buildings, Total	5.53M	8.93M	6.9M	7.26M	8.63M
Machinery, Total	12.02M	11.96M	10.99M	10.65M	11.11M
Full Time Employees	54	41	36	38	36
Accumulated Allowance for Doubtful Accounts (Supple)	47.53K	173K	755K	624K	588K

Fiscal Period: December	2020 (RON)	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)
Profitability
Return on Assets	2.65	2.95	3.12	5.11	4.05
Return on Total Capital	2.78	3.09	3.82	6.01	4.46
Return On Equity %	3.83	5.04	4.32	7.99	6.22
Return on Common Equity	3.83	5.04	4.32	7.99	6.22
Margin Analysis
Gross Profit Margin %	70.8	66.42	68.74	75.3	70.26
SG&A Margin	38.14	30.56	28.34	31.7	31.1
EBITDA Margin %	27.26	27.93	26.22	37.98	31.03
EBITA Margin %	16.58	17.86	16.67	28.2	21.4
EBIT Margin %	16.58	17.86	16.67	28.2	21.4
Income From Continuing Operations Margin %	12.09	15.6	11.7	22.99	18.61
Net Income Margin %	12.09	15.6	11.7	22.99	18.61
Net Avail. For Common Margin %	12.09	15.6	11.7	22.99	18.61
Normalized Net Income Margin	8.79	10.61	8.22	16.55	13.25
Asset Turnover
Asset Turnover	0.26	0.26	0.3	0.29	0.3
Fixed Assets Turnover	0.39	0.39	0.42	0.4	0.41
Receivables Turnover (Average Receivables)	6.94	7.12	8.59	7.44	6.36
Inventory Turnover (Average Inventory)	1.06	1.58	1.93	1.45	1.91
Short Term Liquidity
Current Ratio	2.54	2.26	2.16	1.01	2.34
Quick Ratio	1.55	1.5	1.3	0.62	1.17
Days Sales Outstanding (Average Receivables)	52.76	51.28	42.5	49.05	57.56
Days Outstanding Inventory (Average Inventory)	344.25	230.99	189.29	251.7	191.61
Average Days Payable Outstanding	58.6	76.1	-	-	-
Cash Conversion Cycle (Average Days)	338.41	206.17	-	-	-
Long Term Solvency
Total Debt/Equity	16.41	17.89	1.2	3.79	0.34
Total Debt / Total Capital	14.09	15.18	1.18	3.65	0.34
LT Debt/Equity	13.04	14.78	1.2	0.37	0.06
Long-Term Debt / Total Capital	11.2	12.54	1.18	0.35	0.06
Total Liabilities / Total Assets	17.73	18.77	18.97	14.21	4.11
EBIT / Interest Expense	5.6	9.89	4.1	14.49	41.64
EBITDA / Interest Expense	9.21	15.46	6.44	19.51	60.37
(EBITDA - Capex) / Interest Expense	9.21	15.46	6.44	19.51	60.37
Total Debt / EBITDA	1.93	1.99	0.12	0.3	0.03
Net Debt / EBITDA	0.99	1.33	-0.56	0.08	-0.03
Total Debt / (EBITDA - Capex)	1.93	1.99	0.12	0.3	0.03
Net Debt / (EBITDA - Capex)	0.99	1.33	-0.56	0.08	-0.03
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-17.69	4.26	13.23	2.14	2.23
Gross Profit, 1 Yr. Growth %	-17.74	-2.18	16.45	13.98	-4.89
EBITDA, 1 Yr. Growth %	-13.17	6.83	7.62	42.21	-15.3
EBITA, 1 Yr. Growth %	-2.36	12.28	6.99	66.1	-21.17
EBIT, 1 Yr. Growth %	-2.36	12.28	6.99	66.1	-21.17
Earnings From Cont. Operations, 1 Yr. Growth %	4.34	34.6	-14.05	92.95	-16.52
Net Income, 1 Yr. Growth %	4.34	34.6	-14.05	92.95	-16.52
Normalized Net Income, 1 Yr. Growth %	7.46	25.87	-11.2	97.59	-16.78
Diluted EPS Before Extra, 1 Yr. Growth %	4.34	34.6	-14.05	92.95	-16.52
Accounts Receivable, 1 Yr. Growth %	-21.65	31.31	-55.84	169.91	-34.58
Inventory, 1 Yr. Growth %	-15.28	-24.13	2.71	3.59	-14.7
Net Property, Plant and Equip., 1 Yr. Growth %	-0.59	6.86	4.01	2.64	-0.03
Total Assets, 1 Yr. Growth %	-0.4	2.08	0.33	2.31	-4.88
Tangible Book Value, 1 Yr. Growth %	5.69	1.64	0.73	10.97	8.24
Common Equity, 1 Yr. Growth %	3.91	0.79	0.08	8.32	6.32
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-13.66	-7.36	9.33	5.43	2.64
Gross Profit, 2 Yr. CAGR %	-14.83	-10.3	7.73	11.91	4.73
EBITDA, 2 Yr. CAGR %	-8.81	-3.69	7.22	23.71	9.46
EBITA, 2 Yr. CAGR %	-3.25	4.7	9.6	33.31	14.02
EBIT, 2 Yr. CAGR %	-3.25	4.7	9.6	33.31	14.02
Earnings From Cont. Operations, 2 Yr. CAGR %	-6.45	18.51	7.56	28.78	26.92
Net Income, 2 Yr. CAGR %	-6.45	18.51	7.56	28.78	26.92
Normalized Net Income, 2 Yr. CAGR %	-2.64	16.3	5.72	32.46	27.74
Diluted EPS Before Extra, 2 Yr. CAGR %	-6.45	18.51	7.56	28.78	26.92
Accounts Receivable, 2 Yr. CAGR %	-14.7	1.43	-17.96	9.17	32.88
Inventory, 2 Yr. CAGR %	-9.11	-19.83	-11.72	3.15	-6
Net Property, Plant and Equip., 2 Yr. CAGR %	7.99	3.07	5.42	3.32	1.3
Total Assets, 2 Yr. CAGR %	3.36	0.83	1.2	1.32	-1.35
Tangible Book Value, 2 Yr. CAGR %	5.81	3.65	1.19	5.73	9.59
Common Equity, 2 Yr. CAGR %	3.9	2.34	0.44	4.12	7.32
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-9.06	-8.06	-0.54	5.48	4.66
Gross Profit, 3 Yr. CAGR %	-3.7	-10.81	-1.53	7.67	6.42
EBITDA, 3 Yr. CAGR %	2.22	-3.87	-0.06	17.8	8.84
EBITA, 3 Yr. CAGR %	7.52	1.67	5.46	25.89	11.62
EBIT, 3 Yr. CAGR %	7.52	1.67	5.46	25.89	11.62
Earnings From Cont. Operations, 3 Yr. CAGR %	0.69	5.61	6.47	30.69	11.45
Net Income, 3 Yr. CAGR %	0.69	5.61	6.47	30.69	11.45
Normalized Net Income, 3 Yr. CAGR %	5.35	6.06	6.3	30.22	13.16
Diluted EPS Before Extra, 3 Yr. CAGR %	0.69	5.61	6.47	30.69	11.45
Accounts Receivable, 3 Yr. CAGR %	-22.69	-1.51	-19.21	22.02	-7.96
Inventory, 3 Yr. CAGR %	6.41	-14.42	-12.93	-6.89	-3.18
Net Property, Plant and Equip., 3 Yr. CAGR %	7.2	7.61	3.38	4.49	2.19
Total Assets, 3 Yr. CAGR %	3.37	2.93	0.66	1.57	-0.79
Tangible Book Value, 3 Yr. CAGR %	6.35	4.4	2.67	4.35	6.56
Common Equity, 3 Yr. CAGR %	4.22	2.85	1.58	3	4.85
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-1.66	-1.82	-2.11	-2.64	-0.08
Gross Profit, 5 Yr. CAGR %	0.84	-2.09	0.72	-1.97	-0.24
EBITDA, 5 Yr. CAGR %	8.25	9.87	4.19	6.33	3.65
EBITA, 5 Yr. CAGR %	40.91	27.13	8.35	13.31	8.8
EBIT, 5 Yr. CAGR %	40.91	27.13	8.35	13.31	8.8
Earnings From Cont. Operations, 5 Yr. CAGR %	55.55	34.52	3.38	14.33	14.22
Net Income, 5 Yr. CAGR %	55.55	34.52	3.38	14.33	14.22
Normalized Net Income, 5 Yr. CAGR %	52.02	32.31	5.5	15.92	14.4
Diluted EPS Before Extra, 5 Yr. CAGR %	55.55	34.52	3.38	14.33	14.22
Accounts Receivable, 5 Yr. CAGR %	-14.15	-4.92	-20.83	5.74	-1.41
Inventory, 5 Yr. CAGR %	4.6	-4.84	-1.25	-7.78	-10.22
Net Property, Plant and Equip., 5 Yr. CAGR %	4.75	6.76	6.49	5.88	2.54
Total Assets, 5 Yr. CAGR %	2.94	3.39	2.49	2.28	-0.15
Tangible Book Value, 5 Yr. CAGR %	4.29	5.6	4.26	4.93	5.38
Common Equity, 5 Yr. CAGR %	2.64	3.55	2.69	3.36	3.84

Fiscal Period: December	2015 (RON)	2016 (RON)	2017 (RON)	2018 (RON)	2019 (RON)	2020 (RON)	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)
Supplemental Items
Change In Net Working Capital						-1.28M	23.31K	-594K	-174K	2.06M