Income Statement Fibra Plus

Stocks

FPLUS 16

MXCFFP050003

Commercial REITs

End-of-day quote Mexican S.E. 2026-08-25			5-day change	1st Jan Change
5.050 ^MXN	-0.79%		-1.75%	-15.83%

07-28	Fibra Plus Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-05	Fibra Plus Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

2c4c.g3Vaf78BsyKADHEI-jTJrlEGT-c6krjRhv7um2825L4.-ixqLIl79BfNRTBugnmBnQcwAI182dWftLe83QJ0psfCLDc9jmL6cst_Hg

Published financial data: FIBRA PLUS

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Rental Revenues	261M	701M	732M	838M	831M
Total Revenues	261M	701M	732M	838M	831M
Property Expenses	-	-	-	-	15.23M
Selling General & Admin Expenses, Total	187M	287M	299M	367M	285M
Stock-Based Compensation (IS)	-	-	-	124M	50M
Other Operating Expenses	-	-	-	-	42.39M
Total Operating Expenses	187M	287M	299M	490M	393M
Operating Income (REIT / Utility Template)	74.84M	414M	433M	347M	438M
Interest Expense, Total	-123M	-412M	-413M	-387M	-368M
Interest and Investment Income	11.25M	54.59M	120M	59.58M	-
Net Interest Expenses	-112M	-358M	-293M	-327M	-368M
Currency Exchange Gains (Loss)	-65.39M	63.31M	302M	-261M	163M
Other Non Operating Income (Expenses)	-25.47M	-2.77M	-140M	410M	-32.82M
EBT, Excl. Unusual Items	-128M	117M	302M	168M	200M
Gain (Loss) on Sale of Investments	-	-	-	-45.93M	-41.48M
Asset Writedown	213M	53.44M	335M	660M	217M
Other Unusual Items	370M	-	-	-	-
EBT, Incl. Unusual Items	456M	170M	637M	782M	376M
Earnings From Continuing Operations	456M	170M	637M	782M	376M
Net Income to Company	456M	170M	637M	782M	376M
Minority Interest	-	-	-	-17.76M	-16.87M
Net Income - (IS)	456M	170M	637M	765M	359M
Net Income to Common Incl Extra Items	456M	170M	637M	765M	359M
Net Income to Common Excl. Extra Items	456M	170M	637M	765M	359M
Per Share Items
Net EPS - Basic	0.89	0.27	1	1.2	0.56
Basic EPS - Continuing Operations	0.89	0.27	1	1.2	0.56
Basic Weighted Average Shares Outstanding	510M	626M	636M	635M	638M
Net EPS - Diluted	0.84	0.26	0.94	1.12	0.52
Diluted EPS - Continuing Operations	0.84	0.26	0.94	1.12	0.52
Diluted Weighted Average Shares Outstanding	543M	665M	675M	682M	686M
Normalized Basic EPS	-0.16	0.12	0.3	0.14	0.17
Normalized Diluted EPS	-0.15	0.11	0.28	0.13	0.16
Payout Ratio	-	-	8.68	-	-
Supplemental Items
EBITDA	75.37M	417M	438M	349M	440M
EBITA	74.84M	414M	433M	347M	438M
EBIT	74.84M	414M	433M	347M	438M
Total Revenues (As Reported)	261M	701M	732M	838M	-
Normalized Net Income	-79.77M	72.85M	189M	87.41M	108M
Interest on Long-Term Debt	123M	412M	413M	387M	344M
Supplemental Operating Expense Items
Selling and Marketing Expenses	-	-	-	-	-
General and Administrative Expenses	-	-	-	-	-
Maintenance & Repair Expenses, Total	-	-	-	-	15.23M
Stock-Based Comp., Other (Total)	-	-	-	124M	50M
Total Stock-Based Compensation	-	-	-	124M	50M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Gross Property Plant And Equipment	-	-	-	-	-
Accumulated Depreciation	-	-	-	-	-
Net Property Plant And Equipment	124M	128M	97.02M	106M	142M
Total Real Estate Assets	124M	128M	97.02M	106M	142M
Cash And Equivalents	594M	670M	598M	600M	330M
Accounts Receivable, Total	165M	124M	108M	42.26M	44.54M
Other Receivables	93.26M	105M	91.11M	208M	340M
Restricted Cash	20.88M	120M	38.71M	-	-
Other Current Assets, Total	-	-	-	-	-
Other Long-Term Assets, Total	14.06B	15.01B	16.08B	17.49B	18.64B
Total Assets	15.06B	16.15B	17.01B	18.45B	19.49B
Liabilities
Current Portion of Long-Term Debt	913M	1.05B	576M	1.29B	1.97B
Current Portion of Leases	10.26M	6.86M	4.6M	3.46M	6.36M
Short-Term Borrowings	-	-	-	-	-
Long-Term Debt	1.14B	2.66B	3.35B	3.39B	3.08B
Long-Term Leases	87.19M	93.4M	88.83M	102M	149M
Accounts Payable, Total	276M	308M	353M	499M	238M
Accrued Expenses, Total	-	-	-	-	-
Current Income Taxes Payable	37.27M	7.1M	29.35M	43.46M	53.1M
Unearned Revenue, Current	-	10.58M	11.14M	-	402M
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	1.39B	-	9.28M	-	-
Unearned Revenue Non Current	152M	39.09M	42.21M	36.6M	13.09M
Other Non Current Liabilities	909M	977M	1.03B	1.09B	1.17B
Total Liabilities	4.91B	5.15B	5.49B	6.45B	7.08B
Common Stock, Total	8.01B	8.84B	8.93B	9.05B	9.1B
Retained Earnings	1.15B	1.32B	1.96B	2.72B	3.08B
Comprehensive Income and Other	-7.31M	183M	238M	32.88M	23M
Total Common Equity	9.15B	10.35B	11.12B	11.81B	12.21B
Minority Interest	994M	659M	399M	186M	203M
Total Equity	10.14B	11.01B	11.52B	11.99B	12.41B
Total Liabilities And Equity	15.06B	16.15B	17.01B	18.45B	19.49B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	510M	626M	636M	635M	638M
ECS Total Common Shares Outstanding	-	626M	636M	635M	638M
Book Value / Share	17.95	16.53	17.49	18.61	19.13
Tangible Book Value	9.15B	10.35B	11.12B	11.81B	12.21B
Tangible Book Value Per Share	17.95	16.53	17.49	18.61	19.13
Total Debt	2.15B	3.8B	4.02B	4.78B	5.21B
Net Debt	1.56B	3.13B	3.42B	4.18B	4.88B
Minority Interest, Total (Incl. Fin. Div)	994M	659M	399M	186M	203M
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	-	-	-	-	-
Full Time Employees	-	-	-	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	113M	146M	203M	282M	334M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	456M	170M	637M	765M	359M
Depreciation, Depletion & Amortization	532K	5.98M	12.27M	9.52M	26.78M
Total Depreciation, Depletion & Amortization	532K	5.98M	12.27M	9.52M	26.78M
(Gain) Loss On Sale of Asset - (CF)	-	-	-908K	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	45.93M	41.48M
Total Asset Writedown	-39.4M	-53.44M	-335M	-660M	-217M
Stock-Based Compensation (CF)	-	-	-	124M	50M
Change in Accounts Receivable	73.74M	12.43M	36.03M	-33.46M	-80.69M
Change in Accounts Payable	111M	32.38M	44.49M	146M	816M
Change in Unearned Revenues	55.32M	-102M	3.69M	-16.76M	-10.19M
Change In Income Taxes	11.88M	-13.01M	16.14M	-3.23M	-43.9M
Change in Other Net Operating Assets (Collected)	5.98M	2.42M	-36.37M	-26.03M	-58.15M
Other Operating Activities	-442M	289M	-129M	581M	261M
Cash from Operations	233M	344M	249M	931M	1.14B
Acquisition of Real Estate Assets, Total	-845M	-875M	-720M	-693M	-1.14B
Sale of Real Estate Assets, Total	103K	68.1M	-	-	-
Net Sale / Acquisition of Real Estate Assets	-845M	-807M	-720M	-693M	-1.14B
Cash Acquisitions	561M	-109M	-	-427M	-
Other Investing Activities, Total	3.14M	54.59M	120M	59.58M	339M
Cash from Investing	-280M	-862M	-600M	-1.06B	-805M
Long-Term Debt Issued, Total	580M	2.19B	3.6B	844M	205M
Total Debt Issued	580M	2.19B	3.6B	844M	205M
Long-Term Debt Repaid, Total	-355K	-1.81B	-3.26B	-352M	-422M
Total Debt Repaid	-355K	-1.81B	-3.26B	-352M	-422M
Issuance of Common Stock	-	838M	18.22M	-	-
Common Dividends Paid	-	-	-55.27M	-	-
Common & Preferred Stock Dividends Paid	-	-	-55.27M	-	-
Other Financing Activities, Total	-61.58M	-425M	-186M	-395M	-404M
Cash from Financing	518M	793M	116M	97.34M	-621M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	471M	274M	-235M	-32.08M	-281M
Supplemental Items
Cash Interest Paid	62.38M	395M	177M	-	344M
Net Debt Issued / Repaid	580M	379M	339M	493M	-217M
Levered Free Cash Flow	1.43B	-1.44B	212M	206M	136M
Unlevered Free Cash Flow	1.51B	-1.19B	470M	448M	366M
Change In Net Working Capital	-1.46B	1.45B	-188M	-98M	-15.8M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	0.4	1.66	1.63	1.22	1.44
Return on Total Capital	0.46	1.91	1.78	1.34	1.59
Return On Equity %	5.34	1.61	5.65	6.65	3.08
Return on Common Equity	5.69	1.74	5.93	6.67	2.99
Margin Analysis
Gross Profit Margin %	100	100	100	100	98.17
SG&A Margin	71.37	40.97	40.89	43.79	34.3
EBITDA Margin %	28.83	59.5	59.87	41.65	52.93
EBITA Margin %	28.63	59.03	59.11	41.46	52.75
EBIT Margin %	28.63	59.03	59.11	41.46	52.75
Income From Continuing Operations Margin %	174.25	24.26	86.97	93.4	45.26
Net Income Margin %	174.25	24.26	86.97	91.28	43.23
Net Avail. For Common Margin %	174.25	24.26	86.97	91.28	43.23
Normalized Net Income Margin	-30.51	10.4	25.76	10.43	13.03
Levered Free Cash Flow Margin	546.41	-205.95	28.95	24.63	16.36
Unlevered Free Cash Flow Margin	575.78	-169.19	64.2	53.48	44.03
Asset Turnover
Asset Turnover	0.02	0.04	0.04	0.05	0.04
Fixed Assets Turnover	4.03	5.58	6.52	8.25	6.71
Receivables Turnover (Average Receivables)	2.37	4.85	6.32	11.16	19.14
Short Term Liquidity
Current Ratio	0.33	0.74	0.85	0.46	0.27
Quick Ratio	0.32	0.65	0.81	0.46	0.27
Operating Cash Flow to Current Liabilities	0.09	0.25	0.25	0.51	0.43
Days Sales Outstanding (Average Receivables)	154.03	75.26	57.71	32.81	19.07
Average Days Payable Outstanding	-	-	-	-	4.17K
Long Term Solvency
Total Debt/Equity	21.2	34.54	34.84	39.89	41.98
Total Debt / Total Capital	17.49	25.67	25.84	28.52	29.57
LT Debt/Equity	12.11	24.97	29.81	29.13	26.04
Long-Term Debt / Total Capital	9.99	18.56	22.11	20.82	18.34
Total Liabilities / Total Assets	32.63	31.85	32.27	34.98	36.34
EBIT / Interest Expense	0.61	1	1.05	0.9	1.19
EBITDA / Interest Expense	0.61	1.02	1.08	0.92	1.26
(EBITDA - Capex) / Interest Expense	0.61	1.01	1.08	0.92	1.26
Total Debt / EBITDA	28.54	9.06	9.02	13.41	11.2
Net Debt / EBITDA	20.65	7.47	7.68	11.73	10.49
Total Debt / (EBITDA - Capex)	28.54	9.17	9.03	13.42	11.22
Net Debt / (EBITDA - Capex)	20.65	7.55	7.69	11.73	10.51
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	117.02	168.03	4.52	14.38	-0.83
Gross Profit, 1 Yr. Growth %	117.02	168.03	4.52	14.38	-1.16
EBITDA, 1 Yr. Growth %	34.2	453.16	5.17	-20.43	25.75
EBITA, 1 Yr. Growth %	37.41	452.65	4.66	-19.78	26.18
EBIT, 1 Yr. Growth %	37.41	452.65	4.66	-19.78	26.18
Earnings From Cont. Operations, 1 Yr. Growth %	176.5	-62.68	274.67	22.83	-51.94
Net Income, 1 Yr. Growth %	176.5	-62.68	274.67	20.04	-53.03
Diluted EPS Before Extra, 1 Yr. Growth %	105.64	-69.49	267.19	19.15	-53.57
Normalized Net Income, 1 Yr. Growth %	638.56	-191.32	158.99	-61.05	23.8
Net Property, Plant and Equip., 1 Yr. Growth %	1.96K	3.15	-23.95	9.3	33.65
Accounts Receivable, 1 Yr. Growth %	198.48	-25.17	-12.76	-60.83	5.39
Total Assets, 1 Yr. Growth %	87.18	7.28	5.31	8.43	5.68
Common Equity, 1 Yr. Growth %	33.21	13.1	7.48	6.14	3.38
Tangible Book Value, 1 Yr. Growth %	33.21	13.1	7.48	6.14	3.38
Cash From Operations, 1 Yr. Growth %	679.3	49.36	-27.68	252.47	22.91
Capital Expenditures, 1 Yr. Growth %	-	-	-84.58	-78.07	325.16
Levered Free Cash Flow, 1 Yr. Growth %	-19.42K	-201.02	-114.69	31.46	-34.11
Unlevered Free Cash Flow, 1 Yr. Growth %	6.43K	-178.76	-139.66	18.11	-18.35
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	56.51	141.18	67.37	9.34	6.5
Gross Profit, 2 Yr. CAGR %	56.51	141.18	67.37	9.34	6.87
EBITDA, 2 Yr. CAGR %	417.17	172.46	141.2	-8.52	-0.07
EBITA, 2 Yr. CAGR %	531.61	175.57	140.5	-8.37	0.61
EBIT, 2 Yr. CAGR %	531.61	175.57	140.5	-8.37	0.61
Earnings From Cont. Operations, 2 Yr. CAGR %	664.94	1.58	18.25	114.53	-23.17
Net Income, 2 Yr. CAGR %	664.94	1.58	18.25	112.08	-24.91
Diluted EPS Before Extra, 2 Yr. CAGR %	736.2	-20.79	5.85	109.17	-25.62
Normalized Net Income, 2 Yr. CAGR %	199.22	159.7	53.79	-13.15	-30.56
Net Property, Plant and Equip., 2 Yr. CAGR %	327.46	360.86	-11.43	-8.83	20.86
Accounts Receivable, 2 Yr. CAGR %	961.42	49.45	-19.2	-41.54	-35.75
Total Assets, 2 Yr. CAGR %	41.39	41.71	6.29	6.86	7.04
Common Equity, 2 Yr. CAGR %	16.88	22.75	10.25	6.81	4.75
Tangible Book Value, 2 Yr. CAGR %	16.88	22.75	10.25	6.81	4.75
Cash From Operations, 2 Yr. CAGR %	93.95	246.2	3.93	64.6	108.14
Capital Expenditures, 2 Yr. CAGR %	-	118.02	-	-81.61	-3.44
Levered Free Cash Flow, 2 Yr. CAGR %	1.32K	1.3K	-61.47	-59.85	-6.93
Unlevered Free Cash Flow, 2 Yr. CAGR %	1.68K	616.98	-44.11	-35.15	-1.8
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	55.3	87.25	82.51	47.43	5.84
Gross Profit, 3 Yr. CAGR %	55.3	87.25	82.51	47.43	5.19
EBITDA, 3 Yr. CAGR %	19.23	428.9	98.38	66.66	1.79
EBITA, 3 Yr. CAGR %	18.11	504.11	99.56	66.79	1.94
EBIT, 3 Yr. CAGR %	18.11	504.11	99.56	66.79	1.94
Earnings From Cont. Operations, 3 Yr. CAGR %	12.29	179.51	56.95	19.76	30.29
Net Income, 3 Yr. CAGR %	12.29	179.51	56.95	18.84	28.32
Diluted EPS Before Extra, 3 Yr. CAGR %	19.63	177.35	32.08	10.11	26.64
Normalized Net Income, 3 Yr. CAGR %	109.38	101.46	159.46	3.09	-2.26
Net Property, Plant and Equip., 3 Yr. CAGR %	189.1	166.13	152.78	-5	3.57
Accounts Receivable, 3 Yr. CAGR %	129.14	338.49	24.9	-36.53	-28.85
Total Assets, 3 Yr. CAGR %	27.91	28.96	28.36	7	6.46
Common Equity, 3 Yr. CAGR %	11.16	15.61	17.43	8.86	5.65
Tangible Book Value, 3 Yr. CAGR %	11.16	15.61	17.43	8.86	5.65
Cash From Operations, 3 Yr. CAGR %	473.85	77.03	105.42	59.35	49.33
Capital Expenditures, 3 Yr. CAGR %	-	62.92	-9.83	-	-47.61
Levered Free Cash Flow, 3 Yr. CAGR %	253.09	488.25	206.12	-47.54	-52.64
Unlevered Free Cash Flow, 3 Yr. CAGR %	233.82	530.69	173.19	-33.23	-29.97
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	135.24	60.02	50.99	47.14
Gross Profit, 5 Yr. CAGR %	-	135.24	60.02	50.99	46.59
EBITDA, 5 Yr. CAGR %	-	79.26	58.04	162.15	50.92
EBITA, 5 Yr. CAGR %	70.67	78.45	56.97	184.11	51.74
EBIT, 5 Yr. CAGR %	70.67	78.45	56.97	184.11	51.74
Earnings From Cont. Operations, 5 Yr. CAGR %	95.97	-8.83	14.64	151.44	17.94
Net Income, 5 Yr. CAGR %	95.97	-8.83	14.64	150.29	16.87
Diluted EPS Before Extra, 5 Yr. CAGR %	111.13	-3.12	13.92	147.75	4.97
Normalized Net Income, 5 Yr. CAGR %	51.94	27.09	85.07	57.88	58.55
Net Property, Plant and Equip., 5 Yr. CAGR %	-	91	80.11	73.38	88.18
Accounts Receivable, 5 Yr. CAGR %	188.43	111.68	51.02	95.84	-4.26
Total Assets, 5 Yr. CAGR %	43.49	27.58	18.78	19.62	19.37
Common Equity, 5 Yr. CAGR %	29.95	17.63	10.8	12	12.18
Tangible Book Value, 5 Yr. CAGR %	29.95	17.63	10.8	12	12.18
Cash From Operations, 5 Yr. CAGR %	38.5	86.2	188.99	71.95	109.03
Capital Expenditures, 5 Yr. CAGR %	-	-2.54	-7.16	-31.92	-7.33
Levered Free Cash Flow, 5 Yr. CAGR %	-	176.15	45.56	96.23	79.02
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	166.1	63.32	148.52	73.81