Income Statement FORIS AG

Stocks

FRS

DE0005775803

Corporate Financial Services

Market Closed - Xetra 11:35:40 2026-08-28 EDT			5-day change	1st Jan Change
3.040 ^EUR	+1.33%		+0.66%	-14.12%

08-03	FORIS AG Reports Earnings Results for the Half Year Ended June 30, 2026	CI
05-27	Foris Service Gmbh Appoints Christian Schon as Managing Director	CI

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Published financial data: FORIS AG

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Revenues	20.78M	21.91M	23.06M	29.77M	22.64M
Other Revenues, Total	-	-	1K	-	-
Total Revenues	20.78M	21.91M	23.07M	29.77M	22.64M
Cost of Goods Sold, Total	20.15M	20.09M	19.3M	25.02M	21.67M
Gross Profit	625K	1.83M	3.76M	4.75M	972K
Selling General & Admin Expenses, Total	171K	177K	149K	141K	-
Depreciation & Amortization - (IS)	188K	166K	182K	191K	285K
Other Operating Expenses	1.71M	1.27M	2.09M	1.5M	1.73M
Other Operating Expenses, Total	2.07M	1.62M	2.42M	1.83M	2.01M
Operating Income	-1.44M	209K	1.34M	2.92M	-1.04M
Interest Expense, Total	-39K	-111K	-344K	-246K	-72K
Interest And Investment Income	-	-	-	-	6K
Net Interest Expenses	-39K	-111K	-344K	-246K	-66K
Other Non Operating Income (Expenses)	24K	85K	57K	266K	850K
EBT, Excl. Unusual Items	-1.46M	183K	1.05M	2.94M	-255K
Impairment of Goodwill	-364K	-66K	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Insurance Settlements	41K	38K	35K	-	44K
Legal Settlements	2K	-	2K	5K	-
EBT, Incl. Unusual Items	-1.78M	155K	1.09M	2.94M	-211K
Income Tax Expense	2K	3K	2K	29K	-80K
Earnings From Continuing Operations	-1.78M	152K	1.09M	2.91M	-131K
Net Income to Company	-1.78M	152K	1.09M	2.91M	-131K
Net Income - (IS)	-1.78M	152K	1.09M	2.91M	-131K
Net Income to Common Incl Extra Items	-1.78M	152K	1.09M	2.91M	-131K
Net Income to Common Excl. Extra Items	-1.78M	152K	1.09M	2.91M	-131K
Per Share Items
Net EPS - Basic	-0.38	0.03	0.23	0.63	-0.03
Basic EPS - Continuing Operations	-0.38	0.03	0.23	0.63	-0.03
Basic Weighted Average Shares Outstanding	4.63M	4.63M	4.63M	4.62M	4.59M
Net EPS - Diluted	-0.38	0.03	0.23	0.63	-0.03
Diluted EPS - Continuing Operations	-0.38	0.03	0.23	0.63	-0.03
Diluted Weighted Average Shares Outstanding	4.63M	4.63M	4.63M	4.62M	4.59M
Normalized Basic EPS	-0.2	0.02	0.14	0.4	-0.03
Normalized Diluted EPS	-0.2	0.02	0.14	0.4	-0.03
Dividend Per Share	-	-	-	0.15	-
Payout Ratio	-	-	-	-	-522.9
Supplemental Items
EBITDA	-1.26M	369K	1.52M	3.11M	-776K
EBITA	-1.42M	212K	1.35M	2.93M	-989K
EBIT	-1.44M	209K	1.34M	2.92M	-1.04M
EBITDAR	7.64M	9.27M	1.67M	3.25M	-
Effective Tax Rate - (Ratio)	-0.11	1.94	0.18	0.99	37.91
Total Current Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-
Normalized Net Income	-912K	114K	658K	1.84M	-159K
Supplemental Operating Expense Items
Net Rental Expense, Total	8.9M	8.9M	149K	141K	-
Imputed Operating Lease Interest Expense	-	2M	81.25K	94.61K	-
Imputed Operating Lease Depreciation	-	6.9M	67.75K	46.39K	-
Maintenance & Repair Expenses, Total	42K	39K	71K	30K	61K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Assets
Cash And Equivalents	4.2M	3.88M	1.87M	4.15M	1.67M
Short Term Investments	-	-	-	-	-
Trading Asset Securities, Total	-	-	-	-	-
Total Cash And Short Term Investments	4.2M	3.88M	1.87M	4.15M	1.67M
Accounts Receivable, Total	7.61M	10.11M	13.97M	9.67M	10.45M
Other Receivables	162K	338K	281K	565K	206K
Notes Receivable	5K	5K	-	-	-
Total Receivables	7.78M	10.46M	14.26M	10.24M	10.66M
Inventory	1.83M	1.31M	1.32M	1.39M	1.01M
Other Current Assets, Total	68K	133K	129K	235K	231K
Total Current Assets	13.88M	15.78M	17.57M	16.01M	13.57M
Gross Property Plant And Equipment	3.96M	4.05M	4.08M	4.1M	4.11M
Accumulated Depreciation	-1.51M	-1.6M	-1.7M	-1.79M	-1.84M
Net Property Plant And Equipment	2.44M	2.45M	2.38M	2.3M	2.27M
Goodwill	186K	120K	120K	120K	60K
Other Intangibles, Total	6K	68K	86K	156K	343K
Accounts Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	84K	84K	84K	198K	334K
Other Long-Term Assets, Total	1.94M	1.84M	1.82M	1.74M	3.83M
Total Assets	18.54M	20.34M	22.06M	20.53M	20.4M
Liabilities
Accounts Payable, Total	200K	121K	240K	154K	-
Accrued Expenses, Total	534K	540K	590K	782K	722K
Short-term Borrowings	3M	4.9M	5.19M	672K	1.6M
Current Income Taxes Payable	3K	3K	3K	83K	125K
Unearned Revenue Current, Total	511K	376K	305K	435K	428K
Other Current Liabilities	311K	270K	504K	348K	374K
Total Current Liabilities	4.56M	6.21M	6.84M	2.47M	3.25M
Deferred Tax Liability Non Current	-	-	-	-	7K
Other Non Current Liabilities	-	-	-1K	-	1K
Total Liabilities	4.56M	6.21M	6.84M	2.47M	3.26M
Common Stock, Total	4.64M	4.64M	4.64M	4.64M	4.64M
Retained Earnings	-1.61M	-1.46M	-372K	2.5M	1.6M
Treasury Stock	-	-	-	-34K	-66K
Comprehensive Income and Other	10.96M	10.96M	10.96M	10.96M	10.97M
Total Common Equity	13.98M	14.13M	15.22M	18.06M	17.14M
Total Equity	13.98M	14.13M	15.22M	18.06M	17.14M
Total Liabilities And Equity	18.54M	20.34M	22.06M	20.53M	20.4M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.63M	4.63M	4.63M	4.6M	4.57M
ECS Total Common Shares Outstanding	4.63M	4.63M	4.63M	4.6M	4.57M
Book Value / Share	3.02	3.05	3.28	3.92	3.75
Tangible Book Value	13.79M	13.95M	15.02M	17.78M	16.74M
Tangible Book Value Per Share	2.98	3.01	3.24	3.86	3.66
Total Debt	3M	4.9M	5.19M	672K	1.6M
Net Debt	-1.2M	1.02M	3.33M	-3.48M	-62K
Debt Equivalent Oper. Leases	71.2M	71.2M	1.19M	1.13M	-
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Others	1.83M	1.31M	1.32M	1.39M	1.01M
Land - (BS)	3.29M	3.29M	4.02M	3.29M	3.29M
Machinery, Total	601K	693K	-	740K	725K
Full Time Employees	33	33	35	34	34
Accumulated Allowance for Doubtful Accounts (Supple)	1.12M	1.03M	1.49M	1.94M	1.07M

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Net Income	-1.78M	152K	1.09M	2.91M	-131K
Depreciation & Amortization - CF	164K	157K	169K	174K	213K
Amortization of Goodwill and Intangible Assets - (CF)	24K	3K	13K	17K	50K
Depreciation & Amortization, Total	188K	160K	182K	191K	263K
Amortization of Deferred Charges, Total - (CF)	-	6K	-	-	-
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	364K	66K	-	-	-
Other Operating Activities, Total	37K	111K	341K	242K	-48K
Change In Accounts Receivable	-	-	-2.51M	1.66M	1.49M
Change In Inventories	-84K	-716K	-	-	-
Change In Accounts Payable	-551K	-235K	127K	285K	-44K
Change In Deferred Taxes	-	-	-	-114K	-
Change in Other Net Operating Assets	-590K	-1.52M	-1.09M	2.06M	-1.64M
Cash from Operations	-2.42M	-1.98M	-1.86M	7.24M	-106K
Capital Expenditure	-62K	-62K	-79K	-22K	-64K
Sale (Purchase) of Real Estate properties	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-71K	-30K	-87K	-237K
Investment in Marketable and Equity Securities, Total	-	-	-	-	-2.14M
Other Investing Activities, Total	-	-	-	-	1K
Cash from Investing	-62K	-133K	-109K	-109K	-2.44M
Long-Term Debt Issued, Total	3M	1.9M	294K	-	933K
Total Debt Issued	3M	1.9M	294K	-	933K
Long-Term Debt Repaid, Total	-	-	-	-4.52M	-
Total Debt Repaid	-	-	-	-4.52M	-
Repurchase of Common Stock	-	-	-	-79K	-114K
Common Dividends Paid	-	-	-	-	-685K
Common & Preferred Stock Dividends Paid	-	-	-	-	-685K
Other Financing Activities, Total	-37K	-111K	-342K	-240K	-66K
Cash from Financing	2.96M	1.79M	-48K	-4.84M	68K
Miscellaneous Cash Flow Adjustments	-	-	-	-1K	-
Net Change in Cash	483K	-322K	-2.02M	2.28M	-2.48M
Supplemental Items
Cash Interest Paid	39K	111K	344K	246K	72K
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-2.15M	-2.38M	-2.77M	5.75M	-925K
Unlevered Free Cash Flow	-2.12M	-2.31M	-2.56M	5.91M	-880K
Change In Net Working Capital	1.35M	2.47M	3.47M	-4M	193K
Net Debt Issued / Repaid	3M	1.9M	294K	-4.52M	933K

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Profitability
Return on Assets	-4.94	0.67	3.95	8.56	-3.17
Return on Total Capital	-5.51	0.73	4.25	9.32	-3.47
Return On Equity %	-11.98	1.08	7.41	17.51	-0.74
Return on Common Equity	-11.98	1.08	7.41	17.51	-0.74
Margin Analysis
Gross Profit Margin %	3.01	8.33	16.32	15.95	4.29
SG&A Margin	0.82	0.81	0.65	0.47	-
EBITDA Margin %	-6.05	1.68	6.6	10.44	-3.43
EBITA Margin %	-6.83	0.97	5.87	9.86	-4.37
EBIT Margin %	-6.95	0.95	5.81	9.8	-4.59
Income From Continuing Operations Margin %	-8.58	0.69	4.72	9.79	-0.58
Net Income Margin %	-8.58	0.69	4.72	9.79	-0.58
Net Avail. For Common Margin %	-8.58	0.69	4.72	9.79	-0.58
Normalized Net Income Margin	-4.39	0.52	2.85	6.17	-0.7
Levered Free Cash Flow Margin	-10.34	-10.85	-12.02	19.33	-4.09
Unlevered Free Cash Flow Margin	-10.22	-10.53	-11.09	19.85	-3.89
Asset Turnover
Asset Turnover	1.14	1.13	1.09	1.4	1.11
Fixed Assets Turnover	8.39	8.97	9.56	12.71	9.9
Receivables Turnover (Average Receivables)	2.81	2.47	1.92	2.52	2.25
Inventory Turnover (Average Inventory)	11.84	12.78	14.67	18.48	18.07
Short Term Liquidity
Current Ratio	3.05	2.54	2.57	6.47	4.17
Quick Ratio	2.63	2.31	2.36	5.82	3.79
Operating Cash Flow to Current Liabilities	-0.53	-0.32	-0.27	2.92	-0.03
Days Sales Outstanding (Average Receivables)	129.69	147.64	190.59	145.36	162.23
Days Outstanding Inventory (Average Inventory)	30.82	28.57	24.88	19.81	20.2
Average Days Payable Outstanding	6.23	2.99	3.41	2.87	-
Cash Conversion Cycle (Average Days)	154.28	173.21	212.06	162.3	-
Long Term Solvency
Total Debt/Equity	21.46	34.67	34.12	3.72	9.36
Total Debt / Total Capital	17.67	25.74	25.44	3.59	8.56
Total Liabilities / Total Assets	24.59	30.52	30.99	12.05	15.99
EBIT / Interest Expense	-37.03	1.88	3.9	11.86	-14.43
EBITDA / Interest Expense	-32.21	3.32	4.42	12.63	-10.78
(EBITDA - Capex) / Interest Expense	-33.79	2.77	4.19	12.54	-11.67
Total Debt / EBITDA	-2.39	13.28	3.41	0.22	-2.07
Net Debt / EBITDA	0.96	2.76	2.19	-1.12	0.08
Total Debt / (EBITDA - Capex)	-2.28	15.96	3.6	0.22	-1.91
Net Debt / (EBITDA - Capex)	0.91	3.32	2.31	-1.13	0.07
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	22.18	5.47	5.26	29.05	-23.95
Gross Profit, 1 Yr. Growth %	-56.63	192.16	106.02	26.12	-79.52
EBITDA, 1 Yr. Growth %	240.38	-129.38	312.47	104.2	-124.97
EBITA, 1 Yr. Growth %	163.94	-114.93	538.21	116.85	-133.71
EBIT, 1 Yr. Growth %	149.83	-114.47	541.15	117.69	-135.62
Earnings From Cont. Operations, 1 Yr. Growth %	26.29	-108.53	615.79	167.74	-104.5
Net Income, 1 Yr. Growth %	26.29	-108.53	615.79	167.74	-104.5
Normalized Net Income, 1 Yr. Growth %	169.04	-112.54	475.41	178.65	-108.67
Diluted EPS Before Extra, 1 Yr. Growth %	26.29	-107.8	666.69	173.91	-104.76
Accounts Receivable, 1 Yr. Growth %	6.43	32.87	38.16	-30.79	8.1
Inventory, 1 Yr. Growth %	16.61	-28.38	0.53	5.31	-27.36
Net Property, Plant and Equip., 1 Yr. Growth %	-2.83	0.25	-2.78	-3.11	-1.52
Total Assets, 1 Yr. Growth %	3.02	9.72	8.42	-6.93	-0.62
Tangible Book Value, 1 Yr. Growth %	-9.18	1.13	7.67	18.4	-5.86
Common Equity, 1 Yr. Growth %	-11.3	1.09	7.7	18.61	-5.07
Cash From Operations, 1 Yr. Growth %	57.42	-18.2	-6.07	-489.4	-101.47
Capital Expenditures, 1 Yr. Growth %	24	0	27.42	-72.15	190.91
Levered Free Cash Flow, 1 Yr. Growth %	45.11	10.7	16.64	-307.48	-116.08
Unlevered Free Cash Flow, 1 Yr. Growth %	44.01	8.71	10.84	-330.92	-114.9
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-3.43	13.51	5.37	16.55	-0.93
Gross Profit, 2 Yr. CAGR %	-56.87	12.57	145.41	61.19	-49.18
EBITDA, 2 Yr. CAGR %	5.97	0	10.08	190.22	-28.6
EBITA, 2 Yr. CAGR %	22.03	-37.23	-2.39	272.02	-14.5
EBIT, 2 Yr. CAGR %	25.91	-39.87	-3.67	273.59	-11.94
Earnings From Cont. Operations, 2 Yr. CAGR %	33.85	-67.18	-21.86	337.77	-65.3
Net Income, 2 Yr. CAGR %	33.85	-67.18	-21.86	337.77	-65.3
Normalized Net Income, 2 Yr. CAGR %	25.08	-41.91	-15.05	300.61	-50.81
Diluted EPS Before Extra, 2 Yr. CAGR %	35.31	-68.61	-22.66	358.27	-63.88
Accounts Receivable, 2 Yr. CAGR %	13.98	18.92	35.49	-2.21	-13.51
Inventory, 2 Yr. CAGR %	31.12	-8.61	-15.15	2.89	-12.54
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.41	-1.3	-1.28	-2.94	-2.32
Total Assets, 2 Yr. CAGR %	-2.27	6.32	9.07	0.45	-3.82
Tangible Book Value, 2 Yr. CAGR %	-7.44	-4.16	4.35	12.91	5.58
Common Equity, 2 Yr. CAGR %	-10.97	-5.31	4.34	13.02	6.11
Cash From Operations, 2 Yr. CAGR %	337.37	13.48	-12.34	91.25	-76.11
Capital Expenditures, 2 Yr. CAGR %	-3.44	11.36	12.88	-40.43	-9.99
Levered Free Cash Flow, 2 Yr. CAGR %	139.06	26.75	13.63	55.57	-42.24
Unlevered Free Cash Flow, 2 Yr. CAGR %	137.73	25.12	9.77	59.98	-41.34
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	0.64	-0.55	10.7	12.73	1.09
Gross Profit, 3 Yr. CAGR %	-39.52	-18.4	37.72	96.57	-18.97
EBITDA, 3 Yr. CAGR %	71.41	-30.9	60.37	35.26	28.12
EBITA, 3 Yr. CAGR %	157.12	-39.42	35.99	27.37	67.09
EBIT, 3 Yr. CAGR %	240.18	-38.78	32.35	26.41	70.67
Earnings From Cont. Operations, 3 Yr. CAGR %	-11.12	-46.54	-8.3	17.8	-4.84
Net Income, 3 Yr. CAGR %	-11.12	-46.54	-8.3	17.8	-4.84
Normalized Net Income, 3 Yr. CAGR %	210.17	-41.89	24.76	26.26	11.69
Diluted EPS Before Extra, 3 Yr. CAGR %	-10.97	-47.72	-8.92	17.89	0
Accounts Receivable, 3 Yr. CAGR %	16.42	19.96	25.02	8.31	1.11
Inventory, 3 Yr. CAGR %	8.66	7.18	-5.66	-8.81	-8.38
Net Property, Plant and Equip., 3 Yr. CAGR %	-1.99	-1.53	-1.8	-1.89	-2.47
Total Assets, 3 Yr. CAGR %	-0.82	1.57	7.01	3.45	0.09
Tangible Book Value, 3 Yr. CAGR %	-2.76	-4.67	-0.37	8.84	6.27
Common Equity, 3 Yr. CAGR %	-5.76	-7.12	-1.16	8.9	6.64
Cash From Operations, 3 Yr. CAGR %	-2.82	150.12	6.55	44.1	-62.3
Capital Expenditures, 3 Yr. CAGR %	-8.08	-2.31	16.47	-29.2	1.06
Levered Free Cash Flow, 3 Yr. CAGR %	-2.87	84.95	23.28	38.89	-26.99
Unlevered Free Cash Flow, 3 Yr. CAGR %	-3.24	83.15	20.17	40.65	-27.48
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	2.4	0.74	2.51	5.97	5.89
Gross Profit, 5 Yr. CAGR %	-25.9	-8.01	5.9	7.15	-7.57
EBITDA, 5 Yr. CAGR %	1.17	-23.12	43.59	22.68	16.03
EBITA, 5 Yr. CAGR %	6.51	-29.57	74.54	25.21	12.95
EBIT, 5 Yr. CAGR %	7.46	-29.17	105.37	26.21	12.44
Earnings From Cont. Operations, 5 Yr. CAGR %	21.83	-34.96	-15.58	23.98	-37.83
Net Income, 5 Yr. CAGR %	21.83	-34.96	-15.58	23.98	-37.83
Normalized Net Income, 5 Yr. CAGR %	8.39	-32.78	84.77	25.79	-14.01
Diluted EPS Before Extra, 5 Yr. CAGR %	23.21	-35.56	-15.84	24.57	-37.09
Accounts Receivable, 5 Yr. CAGR %	5.14	11.49	23.7	10.54	7.89
Inventory, 5 Yr. CAGR %	18.11	4.79	-1.57	5.45	-8.47
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.73	-1.28	-1.71	-2.1	-2.01
Total Assets, 5 Yr. CAGR %	-3.02	-1.11	3.02	1.12	2.54
Tangible Book Value, 5 Yr. CAGR %	-3.64	-3.53	0.02	2.01	1.97
Common Equity, 5 Yr. CAGR %	-6.58	-6.44	-1.84	0.47	1.69
Cash From Operations, 5 Yr. CAGR %	22.81	4.9	-6.75	124.66	-41.42
Capital Expenditures, 5 Yr. CAGR %	7.33	17.24	-0.21	-19.85	5.06
Levered Free Cash Flow, 5 Yr. CAGR %	14.89	35.81	3.42	72.58	-8.97
Unlevered Free Cash Flow, 5 Yr. CAGR %	15.72	35	1.76	73.5	-9.8
Dividend Per Share, 5 Yr. CAGR %	-	-	-	8.45	-