Income Statement Gabay Rental and Development Ltd

Stocks

GBPR

IL0007710143

Delayed TEL AVIV STOCK EXCHANGE Other stock markets 10:24:07 2018-05-02 EDT			5-day change	1st Jan Change
1,799.00 ^ILa	-4.97%		-2.12%	+2.39%

11-24	Gabay Properties and Development Ltd. Reports Earnings Results for the Third Quarter and Nine Months Ended September 30, 2025	CI
25-08-18	Gabay Properties and Development Ltd. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2025	CI

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Published financial data: GABAY RENTAL AND DEVELOPMENT LTD

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	98.83M	180M	300M	260M	160M
Other Revenues, Total	-	-	-	-	-
Total Revenues	98.83M	180M	300M	260M	160M
Cost of Goods Sold, Total	59.51M	131M	215M	167M	77.51M
Gross Profit	39.32M	48.74M	84.91M	93.68M	82.7M
Selling General & Admin Expenses, Total	9.05M	9.13M	11.14M	12.2M	12.01M
Other Operating Expenses	2.34M	1.54M	1.58M	-59K	-2.49M
Other Operating Expenses, Total	11.4M	10.66M	12.72M	12.14M	9.52M
Operating Income	27.92M	38.08M	72.19M	81.54M	73.18M
Interest Expense, Total	-16.41M	-25.85M	-25.62M	-40.82M	-42.82M
Interest And Investment Income	182K	2M	2.38M	5.86M	6.07M
Net Interest Expenses	-16.23M	-23.85M	-23.24M	-34.97M	-36.75M
Income (Loss) On Equity Invest.	-24K	757K	-442K	-180K	22K
Currency Exchange Gains (Loss)	745K	-	338K	227K	-220K
Other Non Operating Income (Expenses)	-1.34M	-	-7.58M	-6.35M	-13.32M
EBT, Excl. Unusual Items	11.07M	14.98M	41.27M	40.27M	22.92M
Gain (Loss) On Sale Of Investments	35K	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	13.9M	25.86M	108M	-9.48M	8.63M
Legal Settlements	256K	-	-	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	25.27M	40.84M	149M	30.79M	31.55M
Income Tax Expense	-12.13M	6.16M	-1.75M	3.18M	7.37M
Earnings From Continuing Operations	37.4M	34.68M	151M	27.61M	24.18M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	37.4M	34.68M	151M	27.61M	24.18M
Minority Interest	-1.95M	-3.18M	-8.94M	-10.11M	-3.26M
Net Income - (IS)	35.44M	31.5M	142M	17.5M	20.93M
Net Income to Common Incl Extra Items	35.44M	31.5M	142M	17.5M	20.93M
Net Income to Common Excl. Extra Items	35.44M	31.5M	142M	17.5M	20.93M
Per Share Items
Net EPS - Basic	10.4	-	29.64	3.66	4.38
Basic EPS - Continuing Operations	10.4	-	29.64	3.66	4.38
Basic Weighted Average Shares Outstanding	3.41M	-	4.78M	4.78M	4.78M
Net EPS - Diluted	10.4	-	29.64	3.66	4.38
Diluted EPS - Continuing Operations	10.4	-	29.64	3.66	4.38
Diluted Weighted Average Shares Outstanding	3.41M	-	4.78M	4.78M	4.78M
Normalized Basic EPS	1.46	-	3.53	3.15	2.32
Normalized Diluted EPS	1.46	-	3.53	3.15	2.32
Supplemental Items
EBITDA	28.05M	38.24M	72.33M	81.88M	73.67M
EBITA	27.92M	38.08M	72.19M	81.54M	73.18M
EBIT	27.92M	38.08M	72.19M	81.54M	73.18M
Total Revenues (As Reported)	98.83M	180M	300M	260M	160M
Effective Tax Rate - (Ratio)	-48	15.09	-1.17	10.33	23.35
Total Current Taxes	21K	-	849K	9.73M	9.16M
Total Deferred Taxes	-12.15M	-	-2.6M	-6.54M	-1.8M
Normalized Net Income	4.97M	6.19M	16.85M	15.06M	11.07M
Interest on Long-Term Debt	-	-	-	-	-
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	-
Marketing Expenses	1.64M	-	2.62M	3.25M	1.99M
Selling and Marketing Expenses	1.64M	1.56M	2.62M	3.25M	1.99M
General and Administrative Expenses	7.42M	7.57M	8.53M	8.96M	10.02M
Maintenance & Repair Expenses, Total	483K	-	348K	547K	503K

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	18.23M	39.73M	29.39M	35.7M	116M
Short Term Investments	61.29M	31.6M	22.03M	9.24M	11.52M
Total Cash And Short Term Investments	79.52M	71.32M	51.42M	44.94M	128M
Accounts Receivable, Total	40.22M	28.21M	99.98M	112M	13.56M
Other Receivables	1.11M	5.6M	12.98M	2.5M	6.72M
Notes Receivable	496K	-	9.73M	862K	220K
Total Receivables	41.82M	33.81M	123M	115M	20.5M
Inventory	172M	181M	152M	102M	74.52M
Prepaid Expenses	683K	-	1.58M	779K	545K
Other Current Assets, Total	3.75M	-	6.57M	6.41M	9.22M
Total Current Assets	298M	286M	334M	270M	233M
Gross Property Plant And Equipment	5.48M	-	-	-	-
Accumulated Depreciation	-3.88M	-	-	-	-
Net Property Plant And Equipment	1.6M	1.46M	445K	5.34M	5.56M
Long-term Investments	-	8.61M	26.88M	32.88M	38.12M
Loans Receivable Long-Term	864K	29M	34.66M	40.86M	26.8M
Deferred Tax Assets Long-Term	2.4M	1.71M	-	-	-
Other Long-Term Assets, Total	518M	636M	894M	1B	1.14B
Total Assets	821M	963M	1.29B	1.35B	1.45B
Liabilities
Accounts Payable, Total	4.97M	17.55M	15.6M	9.12M	8.02M
Accrued Expenses, Total	5.3M	-	5.83M	8.69M	6.79M
Short-term Borrowings	88.29M	103M	137M	59.36M	90.95M
Current Portion of Long-Term Debt	24.36M	23.92M	107M	109M	96M
Current Portion of Leases	-	-	-	-	-
Current Income Taxes Payable	-	5.87M	410K	9.43M	2.2M
Unearned Revenue Current, Total	8.78M	15.64M	19.98M	6.4M	2.62M
Other Current Liabilities	51.97M	63.49M	31.98M	11.14M	10.4M
Total Current Liabilities	184M	230M	318M	213M	217M
Long-Term Debt	369M	435M	529M	687M	778M
Long-Term Leases	-	-	-	-	-
Deferred Tax Liability Non Current	21.36M	21.34M	17.05M	10.51M	8.7M
Other Non Current Liabilities	822K	1.17M	4.59M	4.82M	4.97M
Total Liabilities	575M	688M	869M	915M	1.01B
Common Stock, Total	12.74M	14.11M	14.11M	14.11M	14.11M
Additional Paid In Capital	529M	527M	527M	527M	527M
Retained Earnings	-289M	-257M	-115M	-107M	-86.22M
Comprehensive Income and Other	-16.12M	-16.08M	-21.55M	-21.14M	-21.2M
Total Common Equity	237M	268M	404M	413M	434M
Minority Interest	8.78M	6.96M	15.9M	25.51M	2.77M
Total Equity	245M	275M	420M	439M	437M
Total Liabilities And Equity	821M	963M	1.29B	1.35B	1.45B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	3.41M	-	4.78M	4.78M	4.78M
ECS Total Common Shares Outstanding	3.41M	-	4.78M	4.78M	4.78M
Book Value / Share	69.44	-	84.6	86.41	90.78
Tangible Book Value	237M	268M	404M	413M	434M
Tangible Book Value Per Share	69.44	-	84.6	86.41	90.78
Total Debt	482M	563M	774M	855M	965M
Net Debt	403M	491M	722M	810M	837M
Minority Interest, Total (Incl. Fin. Div)	8.78M	6.96M	15.9M	25.51M	2.77M
Equity Method Investments, Total	-	8.61M	26.88M	32.88M	38.12M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	41.24M	-	-	-	-
Inventories - Others	131M	-	-	-	-
Buildings, Total	2.66M	-	-	-	-
Machinery, Total	2.82M	-	-	-	-
Full Time Employees	18	-	35	34	36
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	35.44M	31.5M	142M	17.5M	20.93M
Depreciation & Amortization - CF	129K	161K	136K	340K	485K
Depreciation & Amortization, Total	129K	161K	136K	340K	485K
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	-13.9M	-25.86M	-108M	9.48M	-8.63M
(Income) Loss On Equity Investments - (CF)	24K	-757K	442K	180K	-22K
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	4.25M	31.57M	31.47M	54.29M	44.89M
Change In Accounts Receivable	-7.88M	5.21M	-71.77M	-11.72M	98.14M
Change In Inventories	-6.94M	-10.33M	13.04M	29M	9.9M
Change In Accounts Payable	-2.44M	12.27M	-2.33M	-12.49M	-5.97M
Change in Other Net Operating Assets	-6.99M	-7.86M	-25.4M	-20.38M	-16.3M
Cash from Operations	1.69M	35.91M	-20.34M	66.2M	143M
Capital Expenditure	-17K	-18K	-391K	-19K	-759K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-3.49M	-19.53M	-	-	-46.23M
Divestitures	10.14M	-	-	-	-
Sale (Purchase) of Real Estate properties	-1.47M	-52.42M	-130M	-88.95M	-41.85M
Investment in Marketable and Equity Securities, Total	-41.39M	39.68M	-10.16M	19.87M	-2.1M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-16.96M	-20.41M	-201K
Other Investing Activities, Total	481K	-25.68M	-5.28M	-2.19M	4.39M
Cash from Investing	-35.75M	-57.96M	-163M	-91.7M	-86.74M
Short Term Debt Issued, Total	21.77M	10M	77.14M	-	251K
Long-Term Debt Issued, Total	142M	92.96M	163M	306M	231M
Total Debt Issued	164M	103M	240M	306M	232M
Short Term Debt Repaid, Total	-	-7.76M	-	-122M	-20.22M
Long-Term Debt Repaid, Total	-120M	-24.46M	-30.52M	-106M	-107M
Total Debt Repaid	-120M	-32.22M	-30.52M	-228M	-128M
Repurchase of Common Stock	-53.42M	-	-	-	-
Other Financing Activities, Total	-18.79M	-27.17M	-36.2M	-46.33M	-80.26M
Cash from Financing	-28.28M	43.57M	173M	31.79M	23.99M
Foreign Exchange Rate Adjustments	15K	-19K	-44K	7K	-17K
Net Change in Cash	-62.33M	21.5M	-10.34M	6.31M	80.64M
Supplemental Items
Cash Interest Paid	16.9M	22.17M	30.46M	45.83M	54.27M
Cash Income Tax Paid (Refund)	951K	100K	6.28M	720K	16.38M
Levered Free Cash Flow	-64.74M	39.03M	-55.06M	54.47M	124M
Unlevered Free Cash Flow	-54.49M	55.19M	-39.05M	79.98M	151M
Change In Net Working Capital	72.05M	-31.24M	83.91M	-28.7M	-105M
Net Debt Issued / Repaid	43.92M	70.74M	210M	78.12M	104M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	2.45	2.67	4.01	3.86	3.27
Return on Total Capital	2.75	3.04	4.44	4.1	3.39
Return On Equity %	17.22	13.32	43.32	6.43	5.53
Return on Common Equity	16.95	12.48	42.13	4.28	4.94
Margin Analysis
Gross Profit Margin %	39.78	27.05	28.35	35.99	51.62
SG&A Margin	9.16	5.07	3.72	4.69	7.5
EBITDA Margin %	28.38	21.22	24.15	31.46	45.98
EBITA Margin %	28.25	21.14	24.1	31.33	45.68
EBIT Margin %	28.25	21.14	24.1	31.33	45.68
Income From Continuing Operations Margin %	37.84	19.25	50.29	10.61	15.1
Net Income Margin %	35.86	17.48	47.3	6.72	13.06
Net Avail. For Common Margin %	35.86	17.48	47.3	6.72	13.06
Normalized Net Income Margin	5.03	3.43	5.63	5.79	6.91
Levered Free Cash Flow Margin	-65.51	21.66	-18.38	20.93	77.32
Unlevered Free Cash Flow Margin	-55.13	30.63	-13.04	30.73	94.02
Asset Turnover
Asset Turnover	0.14	0.2	0.27	0.2	0.11
Fixed Assets Turnover	60.39	117.8	314.78	90.05	29.41
Receivables Turnover (Average Receivables)	2.74	5.27	4.67	2.46	2.56
Inventory Turnover (Average Inventory)	0.49	0.74	1.29	1.31	0.88
Short Term Liquidity
Current Ratio	1.62	1.24	1.05	1.26	1.07
Quick Ratio	0.66	0.46	0.52	0.75	0.68
Operating Cash Flow to Current Liabilities	0.01	0.16	-0.06	0.31	0.66
Days Sales Outstanding (Average Receivables)	133.39	69.31	78.11	148.43	143.09
Days Outstanding Inventory (Average Inventory)	746.41	490.48	282.69	278.27	417.82
Average Days Payable Outstanding	14	29.38	32.64	38.4	63.28
Cash Conversion Cycle (Average Days)	865.8	530.41	328.16	388.29	497.64
Long Term Solvency
Total Debt/Equity	196.43	204.47	184.07	194.97	221.02
Total Debt / Total Capital	66.27	67.16	64.8	66.1	68.85
LT Debt/Equity	150.53	158.2	125.95	156.55	178.21
Long-Term Debt / Total Capital	50.78	51.96	44.34	53.07	55.51
Total Liabilities / Total Assets	70.1	71.42	67.4	67.6	69.79
EBIT / Interest Expense	1.7	1.47	2.82	2	1.71
EBITDA / Interest Expense	1.71	1.48	2.82	2.01	1.72
(EBITDA - Capex) / Interest Expense	1.71	1.48	2.81	2.01	1.7
Total Debt / EBITDA	17.19	14.71	10.7	10.44	13.1
Net Debt / EBITDA	14.35	12.85	9.99	9.89	11.36
Total Debt / (EBITDA - Capex)	17.2	14.72	10.75	10.44	13.24
Net Debt / (EBITDA - Capex)	14.36	12.85	10.04	9.9	11.48
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-22.48	82.31	66.24	-13.1	-38.45
Gross Profit, 1 Yr. Growth %	-18.18	22.48	75.36	10.34	-11.72
EBITDA, 1 Yr. Growth %	-22.54	34.94	89.13	13.21	-10.03
EBITA, 1 Yr. Growth %	-22.58	34.99	89.58	12.95	-10.25
EBIT, 1 Yr. Growth %	-22.58	34.99	89.58	12.95	-10.25
Earnings From Cont. Operations, 1 Yr. Growth %	504.22	-7.27	334.34	-81.67	-12.39
Net Income, 1 Yr. Growth %	1.14K	-11.13	349.79	-87.65	19.61
Normalized Net Income, 1 Yr. Growth %	7.65	20.09	172.4	-10.62	-26.5
Diluted EPS Before Extra, 1 Yr. Growth %	1.8K	-	-	-87.65	19.61
Accounts Receivable, 1 Yr. Growth %	26.38	-29.85	254.41	11.72	-87.86
Inventory, 1 Yr. Growth %	145.02	4.91	-16.19	-32.41	-27.26
Net Property, Plant and Equip., 1 Yr. Growth %	-4.25	-8.93	-69.48	1.1K	4.18
Total Assets, 1 Yr. Growth %	36.04	17.31	33.92	4.99	6.78
Tangible Book Value, 1 Yr. Growth %	30.42	13.32	50.79	2.13	5.05
Common Equity, 1 Yr. Growth %	30.42	13.32	50.79	2.13	5.05
Cash From Operations, 1 Yr. Growth %	-95	2.03K	-156.63	-425.52	116.63
Capital Expenditures, 1 Yr. Growth %	-73.44	5.88	2.07K	-95.14	3.89K
Levered Free Cash Flow, 1 Yr. Growth %	2.72K	-163.82	-285.85	-198.93	127.41
Unlevered Free Cash Flow, 1 Yr. Growth %	-830.53	-210.25	-191.67	-304.84	88.33
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	47.41	18.88	74.09	20.19	-26.86
Gross Profit, 2 Yr. CAGR %	33.74	0.02	46.96	39.1	-1.31
EBITDA, 2 Yr. CAGR %	56.77	2.46	59.76	46.33	0.92
EBITA, 2 Yr. CAGR %	57.57	2.45	59.97	46.33	0.69
EBIT, 2 Yr. CAGR %	57.57	2.45	59.97	46.33	0.69
Earnings From Cont. Operations, 2 Yr. CAGR %	113.72	136.71	100.7	-10.78	-59.93
Net Income, 2 Yr. CAGR %	103.96	231.46	99.94	-25.47	-61.56
Normalized Net Income, 2 Yr. CAGR %	192.77	14.1	80.87	56.03	-18.95
Diluted EPS Before Extra, 2 Yr. CAGR %	151	-	68.82	-	-61.56
Accounts Receivable, 2 Yr. CAGR %	185.62	-5.84	57.67	98.99	-63.17
Inventory, 2 Yr. CAGR %	38.16	60.33	-6.23	-24.74	-29.88
Net Property, Plant and Equip., 2 Yr. CAGR %	-41.22	-6.62	-47.28	91.31	253.44
Total Assets, 2 Yr. CAGR %	28.92	26.33	25.34	18.57	5.88
Tangible Book Value, 2 Yr. CAGR %	16.36	21.57	30.72	24.1	3.58
Common Equity, 2 Yr. CAGR %	16.36	21.57	30.72	24.1	3.58
Cash From Operations, 2 Yr. CAGR %	-70.45	3.12	247	35.78	165.55
Capital Expenditures, 2 Yr. CAGR %	-15.84	-46.97	379.58	2.74	39.33
Levered Free Cash Flow, 2 Yr. CAGR %	48.12	226.18	-4.46	35.6	49.99
Unlevered Free Cash Flow, 2 Yr. CAGR %	55.36	169.58	-11.68	37.03	96.41
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	50.1	58.23	32.94	38.1	-3.84
Gross Profit, 3 Yr. CAGR %	21.66	30.4	20.34	33.57	19.54
EBITDA, 3 Yr. CAGR %	21.88	49.64	25.69	42.43	24.43
EBITA, 3 Yr. CAGR %	27.42	50.17	25.78	42.45	24.33
EBIT, 3 Yr. CAGR %	27.42	50.17	25.78	42.45	24.33
Earnings From Cont. Operations, 3 Yr. CAGR %	52.88	61.8	189.79	-9.62	-11.32
Net Income, 3 Yr. CAGR %	27.02	54.63	266.97	-20.96	-12.74
Normalized Net Income, 3 Yr. CAGR %	104.92	120.15	52.49	42.99	21.41
Diluted EPS Before Extra, 3 Yr. CAGR %	84.51	-	278.65	-29.39	-
Accounts Receivable, 3 Yr. CAGR %	219.85	78.86	46.47	40.57	-21.66
Inventory, 3 Yr. CAGR %	41.22	26.05	29.15	-15.93	-25.59
Net Property, Plant and Equip., 3 Yr. CAGR %	-30.56	-31.99	-35.68	49.37	56.22
Total Assets, 3 Yr. CAGR %	22.49	24.93	28.81	18.15	14.51
Tangible Book Value, 3 Yr. CAGR %	7.29	15.34	30.62	20.4	17.4
Common Equity, 3 Yr. CAGR %	7.29	15.34	30.62	20.4	17.4
Cash From Operations, 3 Yr. CAGR %	-50.56	22.9	-15.55	239.69	58.66
Capital Expenditures, 3 Yr. CAGR %	12.31	-9.14	82.81	3.78	248.06
Levered Free Cash Flow, 3 Yr. CAGR %	97.67	9.77	146.67	-3.34	61.1
Unlevered Free Cash Flow, 3 Yr. CAGR %	53.96	34.71	72.6	16.91	52.35
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	17.19	22.81	59.27	41.75	4.68
Gross Profit, 5 Yr. CAGR %	10.27	11.65	31.21	33.64	11.16
EBITDA, 5 Yr. CAGR %	18.08	17.17	36.09	48.31	15.13
EBITA, 5 Yr. CAGR %	18.38	19.97	39.85	48.62	15.07
EBIT, 5 Yr. CAGR %	18.38	19.97	39.85	48.62	15.07
Earnings From Cont. Operations, 5 Yr. CAGR %	24.4	13.39	70.46	27.52	31.34
Net Income, 5 Yr. CAGR %	0.95	-2.47	52.29	15.48	48.82
Normalized Net Income, 5 Yr. CAGR %	12.01	-30.88	96.34	91.83	18.43
Diluted EPS Before Extra, 5 Yr. CAGR %	266.68	-	78.07	17.27	51.65
Accounts Receivable, 5 Yr. CAGR %	60.38	41.17	141.03	86.66	-15.68
Inventory, 5 Yr. CAGR %	20.15	38.29	19.88	2.56	1.16
Net Property, Plant and Equip., 5 Yr. CAGR %	-20.65	-21.7	-37.81	2.86	27.16
Total Assets, 5 Yr. CAGR %	8.75	18.64	23.62	22.35	19.1
Tangible Book Value, 5 Yr. CAGR %	11.83	9.3	16.11	18.77	19.05
Common Equity, 5 Yr. CAGR %	11.83	9.3	16.11	18.77	19.05
Cash From Operations, 5 Yr. CAGR %	-41.71	7.78	7.78	27.9	33.54
Capital Expenditures, 5 Yr. CAGR %	-22.03	-20.31	100.72	-4.56	63.99
Levered Free Cash Flow, 5 Yr. CAGR %	46.8	15.09	45.71	13.04	102.16
Unlevered Free Cash Flow, 5 Yr. CAGR %	41.59	69.26	21.2	28.79	81.76