Income Statement Imperial Resources, Incorporated

Stocks

IMP

PHY3903M1485

Non-Gold Precious Metals & Minerals

Delayed Philippines S.E. 23:52:09 2026-09-03 EDT			5-day change	1st Jan Change
0.8600 ^PHP	0.00%		0.00%	+19.44%

08-13	Imperial Resources, Incorporated Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-14	Imperial Resources, Incorporated Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: IMPERIAL RESOURCES, INCORPORATED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (PHP)	2022 (PHP)	2023 (PHP)	2024 (PHP)	2025 (PHP)
Cost of Goods Sold, Total	71.02K	188K	145K	212K	155K
Gross Profit	-71.02K	-188K	-145K	-212K	-155K
Selling General & Admin Expenses, Total	5.76M	5.84M	6.55M	6.33M	6.52M
Depreciation & Amortization - (IS)	-	2	-	417	833
Impairment of Oil, Gas & Mineral Properties - (IS)	-	16.82M	16.82M	16.82M	-
Other Operating Expenses	578K	586K	587K	593K	587K
Other Operating Expenses, Total	6.34M	23.25M	23.96M	23.74M	7.11M
Operating Income	-6.41M	-23.44M	-24.11M	-23.96M	-7.26M
Interest And Investment Income	1.15K	3.75K	4.78K	7.29K	1.37K
Net Interest Expenses	1.15K	3.75K	4.78K	7.29K	1.37K
Currency Exchange Gains (Loss)	124K	243K	-25.14K	111K	35.97K
Other Non Operating Income (Expenses)	-575	-1.12K	-125	-	-1.2K
EBT, Excl. Unusual Items	-6.29M	-23.19M	-24.13M	-23.84M	-7.23M
Gain (Loss) On Sale Of Investments	-	-	-	-	720K
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	40M	19M	43M	103M	40M
Other Unusual Items	-40.67K	-4.56K	-1.52K	-	-55
EBT, Incl. Unusual Items	33.67M	-4.2M	18.87M	79.16M	33.49M
Income Tax Expense	168K	-26.63K	-62.81K	-70.43K	-74.34K
Earnings From Continuing Operations	33.5M	-4.17M	18.93M	79.23M	33.57M
Net Income to Company	33.5M	-4.17M	18.93M	79.23M	33.57M
Minority Interest	3.08K	2.78K	2.87K	2.99K	3.1K
Net Income - (IS)	33.51M	-4.17M	18.94M	79.24M	33.57M
Net Income to Common Incl Extra Items	33.51M	-4.17M	18.94M	79.24M	33.57M
Net Income to Common Excl. Extra Items	33.51M	-4.17M	18.94M	79.24M	33.57M
Per Share Items
Net EPS - Basic	0.05	-0.01	0.03	0.12	0.05
Basic EPS - Continuing Operations	0.05	-0.01	0.03	0.12	0.05
Basic Weighted Average Shares Outstanding	637M	637M	637M	637M	637M
Net EPS - Diluted	0.05	-0.01	0.03	0.12	0.05
Diluted EPS - Continuing Operations	0.05	-0.01	0.03	0.12	0.05
Diluted Weighted Average Shares Outstanding	652M	652M	652M	652M	652M
Normalized Basic EPS	-0.01	-0.02	-0.02	-0.02	-0.01
Normalized Diluted EPS	-0.01	-0.02	-0.02	-0.02	-0.01
Supplemental Items
EBITDA	-6.41M	-6.62M	-7.28M	-7.13M	-7.26M
EBITA	-6.41M	-23.44M	-24.11M	-23.96M	-7.26M
EBIT	-6.41M	-23.44M	-24.11M	-23.96M	-7.26M
EBITDAR	-5.56M	-5.76M	-6.43M	-6.28M	-6.4M
Total Revenues (As Reported)	40.13M	19.25M	42.98M	119K	757K
Effective Tax Rate - (Ratio)	0.5	0.63	-0.33	-0.09	-0.22
Total Current Taxes	-	-	-	117	-
Total Deferred Taxes	168K	-26.63K	-62.81K	-70.55K	-74.34K
Normalized Net Income	-3.93M	-14.49M	-15.08M	-14.9M	-4.51M
Non-Cash Pension Expense	68.37K	66.77K	216K	246K	261K
Supplemental Operating Expense Items
General and Administrative Expenses	1.41M	1.49M	1.93M	1.77M	1.91M
Net Rental Expense, Total	850K	852K	852K	852K	861K
Maintenance & Repair Expenses, Total	71.02K	188K	145K	212K	155K

Fiscal Period: December	2021 (PHP)	2022 (PHP)	2023 (PHP)	2024 (PHP)	2025 (PHP)
Assets
Cash And Equivalents	2.51M	3.12M	3.19M	2.98M	3.02M
Total Cash And Short Term Investments	2.51M	3.12M	3.19M	2.98M	3.02M
Other Receivables	56	-	48	98	36
Notes Receivable	-	11.6K	17.4K	26.49K	-
Total Receivables	56	11.6K	17.45K	26.59K	36
Other Current Assets, Total	23.88K	24.68K	23.06K	23.01K	15.08K
Total Current Assets	2.54M	3.16M	3.23M	3.03M	3.04M
Gross Property Plant And Equipment	55.42M	38.52M	21.7M	4.88M	4.88M
Accumulated Depreciation	-4.95M	-4.88M	-4.88M	-4.88M	-4.88M
Net Property Plant And Equipment	50.47M	33.65M	16.82M	2.08K	1.25K
Long-term Investments	80K	80K	80K	80K	1.47M
Deferred Tax Assets Long-Term	1.01M	1.04M	1.05M	1.06M	1.08M
Other Long-Term Assets, Total	870M	889M	932M	1.04B	1.08B
Total Assets	924M	927M	953M	1.04B	1.08B
Liabilities
Accrued Expenses, Total	1.21M	277K	715K	2.89M	3.41M
Current Income Taxes Payable	-	1.48M	1.98M	117	-
Other Current Liabilities	32.31K	30.19K	24.86K	20.58K	22.84K
Total Current Liabilities	1.25M	1.79M	2.72M	2.91M	3.44M
Long-Term Debt	55.72M	62.05M	68.25M	74.59M	81M
Pension & Other Post Retirement Benefits	4.02M	4.15M	4.2M	4.24M	4.32M
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	60.98M	68M	75.17M	81.74M	88.76M
Common Stock, Total	231M	231M	231M	231M	231M
Retained Earnings	227M	223M	242M	321M	354M
Comprehensive Income and Other	406M	406M	406M	406M	407M
Total Common Equity	863M	859M	878M	958M	992M
Minority Interest	-244K	-247K	-250K	-253K	-256K
Total Equity	863M	859M	878M	957M	992M
Total Liabilities And Equity	924M	927M	953M	1.04B	1.08B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	652M	652M	652M	652M	652M
ECS Total Common Shares Outstanding	652M	652M	652M	652M	652M
Book Value / Share	1.32	1.32	1.35	1.47	1.52
Tangible Book Value	863M	859M	878M	958M	992M
Tangible Book Value Per Share	1.32	1.32	1.35	1.47	1.52
Total Debt	55.72M	62.05M	68.25M	74.59M	81M
Net Debt	53.2M	58.93M	65.06M	71.61M	77.98M
Debt Equivalent of Unfunded Proj. Benefit Obligation	4.02M	4.15M	4.2M	4.24M	4.32M
Debt Equivalent Oper. Leases	6.8M	6.82M	6.82M	6.82M	6.88M
Minority Interest, Total (Incl. Fin. Div)	-244K	-247K	-250K	-253K	-256K
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	2.19M	2.19M	2.19M	2.19M	2.19M
Machinery, Total	2.75M	2.68M	2.68M	2.69M	2.69M
Full Time Employees	8	8	8	8	6
Part Time Employees	-	-	-	-	-

Fiscal Period: December	2021 (PHP)	2022 (PHP)	2023 (PHP)	2024 (PHP)	2025 (PHP)
Net Income	33.51M	-4.17M	18.94M	79.24M	33.57M
Depreciation & Amortization - CF	-	2	-	417	833
Impairment of Oil, Gas & Mineral Properties - (CF)	-	16.82M	16.82M	16.82M	-
Depreciation & Amortization, Total	-	16.82M	16.82M	16.82M	833
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-720K
Asset Writedown & Restructuring Costs	-40M	-19M	-43M	-103M	-40M
Other Operating Activities, Total	952K	820K	655K	593K	679K
Change In Accounts Receivable	6.81K	-11.54K	-5.85K	-12.39K	29.8K
Change in Other Net Operating Assets	-16.64K	49.76K	434K	-298K	32.17K
Cash from Operations	-5.55M	-5.49M	-6.16M	-6.66M	-6.41M
Capital Expenditure	-	-	-	-2.5K	-
Cash from Investing	-	-	-	-2.5K	-
Long-Term Debt Issued, Total	5.28M	6.34M	6.2M	6.34M	6.41M
Total Debt Issued	5.28M	6.34M	6.2M	6.34M	6.41M
Issuance of Common Stock	-	-	-	-	750
Cash from Financing	5.28M	6.34M	6.2M	6.34M	6.41M
Foreign Exchange Rate Adjustments	-124K	-243K	25.14K	111K	35.97K
Net Change in Cash	-394K	609K	67.66K	-208K	37.34K
Supplemental Items
Cash Income Tax Paid (Refund)	-	-	-	-	117
Levered Free Cash Flow	-3.52M	2.71M	2.68M	2.03M	-3.98M
Unlevered Free Cash Flow	-3.52M	2.71M	2.68M	2.03M	-3.98M
Change In Net Working Capital	-485K	-533K	-923K	-185K	-557K
Net Debt Issued / Repaid	5.28M	6.34M	6.2M	6.34M	6.41M

Fiscal Period: December	2021 (PHP)	2022 (PHP)	2023 (PHP)	2024 (PHP)	2025 (PHP)
Profitability
Return on Assets	-0.44	-1.58	-1.6	-1.5	-0.43
Return on Total Capital	-0.45	-1.59	-1.62	-1.51	-0.43
Return On Equity %	3.96	-0.48	2.19	8.63	3.44
Return on Common Equity	3.96	-0.48	2.19	8.63	3.44
Short Term Liquidity
Current Ratio	2.04	1.76	1.19	1.04	0.88
Quick Ratio	2.02	1.74	1.17	1.02	0.88
Operating Cash Flow to Current Liabilities	-4.45	-3.06	-2.26	-2.28	-1.87
Long Term Solvency
Total Debt/Equity	6.46	7.22	7.77	7.79	8.17
Total Debt / Total Capital	6.06	6.74	7.21	7.23	7.55
LT Debt/Equity	6.46	7.22	7.77	7.79	8.17
Long-Term Debt / Total Capital	6.06	6.74	7.21	7.23	7.55
Total Liabilities / Total Assets	6.6	7.34	7.89	7.87	8.21
Total Debt / EBITDA	-8.69	-9.38	-9.37	-10.46	-11.15
Net Debt / EBITDA	-8.3	-8.91	-8.93	-10.04	-10.74
Total Debt / (EBITDA - Capex)	-8.69	-9.38	-9.37	-10.46	-11.15
Net Debt / (EBITDA - Capex)	-8.3	-8.91	-8.93	-10.04	-10.74
Growth Over Prior Year
Gross Profit, 1 Yr. Growth %	-26.64	164.48	-22.55	45.49	-26.63
EBITDA, 1 Yr. Growth %	0.17	3.2	10.12	-2.11	1.86
EBITA, 1 Yr. Growth %	0.17	265.48	2.86	-0.63	-69.68
EBIT, 1 Yr. Growth %	0.17	265.48	2.86	-0.63	-69.68
Earnings From Cont. Operations, 1 Yr. Growth %	1.95	-112.45	-553.84	318.51	-57.64
Net Income, 1 Yr. Growth %	1.95	-112.44	-554.22	318.46	-57.63
Normalized Net Income, 1 Yr. Growth %	-1.76	269.06	4.03	-1.21	-69.69
Diluted EPS Before Extra, 1 Yr. Growth %	0	-120	-397.45	303.43	-58.33
Net Property, Plant and Equip., 1 Yr. Growth %	0	-33.33	-50	-99.99	-39.99
Total Assets, 1 Yr. Growth %	4.45	0.31	2.83	9.02	3.99
Tangible Book Value, 1 Yr. Growth %	4.05	-0.48	2.74	9.04	3.59
Common Equity, 1 Yr. Growth %	4.05	-0.48	2.74	9.04	3.59
Cash From Operations, 1 Yr. Growth %	-14.85	-1.16	12.22	9	-3.72
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	2.16	-176.86	-1.06	-24.06	-295.75
Unlevered Free Cash Flow, 1 Yr. Growth %	2.16	-176.86	-1.06	-24.06	-295.75
Compound Annual Growth Rate Over Two Years
Gross Profit, 2 Yr. CAGR %	-38.44	39.29	43.12	6.16	3.32
EBITDA, 2 Yr. CAGR %	-10.77	1.67	6.6	3.83	-0.14
EBITA, 2 Yr. CAGR %	-10.79	91.34	93.89	1.1	-45.11
EBIT, 2 Yr. CAGR %	-10.79	91.34	93.89	1.1	-45.11
Earnings From Cont. Operations, 2 Yr. CAGR %	266.16	-64.37	-24.83	335.82	33.15
Net Income, 2 Yr. CAGR %	266.43	-64.38	-24.83	335.97	33.15
Normalized Net Income, 2 Yr. CAGR %	-11.62	90.41	95.95	1.38	-45.28
Diluted EPS Before Extra, 2 Yr. CAGR %	257.14	-55.28	-22.87	246.41	29.65
Net Property, Plant and Equip., 2 Yr. CAGR %	-0	-18.35	-42.26	-99.22	-99.14
Total Assets, 2 Yr. CAGR %	4.55	2.36	1.56	5.88	6.47
Tangible Book Value, 2 Yr. CAGR %	4.07	1.76	0.86	5.84	6.28
Common Equity, 2 Yr. CAGR %	4.07	1.76	0.86	5.84	6.28
Cash From Operations, 2 Yr. CAGR %	-24.21	-8.26	5.32	10.15	2.44
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-29.26	-11.39	-12.8	-13.32	21.92
Unlevered Free Cash Flow, 2 Yr. CAGR %	-29.26	-11.39	-12.8	-13.32	21.92
Compound Annual Growth Rate Over Three Years
Gross Profit, 3 Yr. CAGR %	-24.56	0.07	14.54	43.91	-6.14
EBITDA, 3 Yr. CAGR %	-4.76	-6.34	4.41	3.62	3.17
EBITA, 3 Yr. CAGR %	-4.83	42.74	55.58	55.16	-32.33
EBIT, 3 Yr. CAGR %	-4.83	42.74	55.58	55.16	-32.33
Earnings From Cont. Operations, 3 Yr. CAGR %	-47.22	18.63	-16.79	33.23	100.39
Net Income, 3 Yr. CAGR %	-47.21	18.66	-16.79	33.23	100.44
Normalized Net Income, 3 Yr. CAGR %	-4.86	42.32	55.66	55.95	-32.21
Diluted EPS Before Extra, 3 Yr. CAGR %	-47.72	36.64	-15.9	33.89	71
Net Property, Plant and Equip., 3 Yr. CAGR %	-0.01	-12.64	-30.66	-96.55	-96.67
Total Assets, 3 Yr. CAGR %	3.21	3.11	2.52	3.99	5.25
Tangible Book Value, 3 Yr. CAGR %	2.6	2.53	1.91	3.52	5.09
Common Equity, 3 Yr. CAGR %	2.6	2.53	1.91	3.52	5.09
Cash From Operations, 3 Yr. CAGR %	-6.07	-17.2	-1.89	6.24	5.32
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-6.11	-27.27	-8.07	-16.72	13.72
Unlevered Free Cash Flow, 3 Yr. CAGR %	-6.11	-27.27	-8.07	-16.72	13.72
Compound Annual Growth Rate Over Five Years
Gross Profit, 5 Yr. CAGR %	-19.43	3.33	-2.53	2.46	9.91
EBITDA, 5 Yr. CAGR %	-1.67	-4.88	-0.37	-2.4	2.57
EBITA, 5 Yr. CAGR %	-2.18	22	26.51	24.34	2.56
EBIT, 5 Yr. CAGR %	-2.18	22	26.51	24.34	2.56
Earnings From Cont. Operations, 5 Yr. CAGR %	-13.23	-36.82	-39.2	99.63	0.42
Net Income, 5 Yr. CAGR %	-13.23	-36.83	-39.19	99.69	0.43
Normalized Net Income, 5 Yr. CAGR %	-2.17	21.85	27.02	24.26	2.46
Diluted EPS Before Extra, 5 Yr. CAGR %	-13.63	-30.91	-38.92	98.23	0
Net Property, Plant and Equip., 5 Yr. CAGR %	-0.08	-7.8	-19.73	-86.74	-88.09
Total Assets, 5 Yr. CAGR %	10.73	8.92	2.55	4.21	4.08
Tangible Book Value, 5 Yr. CAGR %	10.26	8.5	1.9	3.74	3.64
Common Equity, 5 Yr. CAGR %	10.26	8.5	1.9	3.74	3.64
Cash From Operations, 5 Yr. CAGR %	-4.1	-3.53	-1.67	-7.18	-0.34
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-4.2	-5.63	-8.85	-21.98	2.92
Unlevered Free Cash Flow, 5 Yr. CAGR %	-4.2	-5.63	-8.85	-21.98	2.92