Income Statement Lepermislibre

Stocks

ALLPL

FR001400F2Z1

Miscellaneous Educational Service Providers

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04-29	Lepermislibre Société anonyme Reports Earnings Results for the Full Year Ended December 31, 2025	CI
25-09-29	Lepermislibre Société anonyme Reports Earnings Results for the Half Year Ended June 30, 2025	CI

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Published financial data: LEPERMISLIBRE

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	12.24M	14.88M	16.8M	13.11M	8.45M
Other Revenues, Total	-	-	-	-	-1
Total Revenues	12.24M	14.88M	16.8M	13.11M	8.45M
Cost of Goods Sold, Total	11.1M	15.97M	17.91M	14.02M	8.99M
Gross Profit	1.14M	-1.09M	-1.11M	-908K	-537K
Selling General & Admin Expenses, Total	1.71M	3.41M	2.58M	1.39M	966K
Depreciation & Amortization - (IS)	47.85K	139K	70.78K	141K	116K
Other Operating Expenses	-19.82K	-34.32K	129K	-122K	45.74K
Other Operating Expenses, Total	1.74M	3.51M	2.78M	1.41M	1.13M
Operating Income	-605K	-4.6M	-3.89M	-2.32M	-1.66M
Interest Expense, Total	-37.3K	-50.47K	-105K	-82K	-56.38K
Interest And Investment Income	-	-	163K	81.54K	15.18K
Net Interest Expenses	-37.3K	-50.47K	58.76K	-467	-41.2K
Currency Exchange Gains (Loss)	-	-	-	-	441
Other Non Operating Income (Expenses)	-115	70	-126K	-43.75K	-34.82K
EBT, Excl. Unusual Items	-642K	-4.65M	-3.95M	-2.37M	-1.74M
Gain (Loss) On Sale Of Assets	-	-	-	-	79.81K
Other Unusual Items	4.39K	-14.63K	-	-6.26K	-395K
EBT, Incl. Unusual Items	-638K	-4.67M	-3.95M	-2.37M	-2.06M
Income Tax Expense	-5.81K	-159K	-111K	-57.6K	-17.65K
Earnings From Continuing Operations	-632K	-4.51M	-3.84M	-2.31M	-2.04M
Net Income to Company	-632K	-4.51M	-3.84M	-2.31M	-2.04M
Net Income - (IS)	-632K	-4.51M	-3.84M	-2.31M	-2.04M
Net Income to Common Incl Extra Items	-632K	-4.51M	-3.84M	-2.31M	-2.04M
Net Income to Common Excl. Extra Items	-632K	-4.51M	-3.84M	-2.31M	-2.04M
Per Share Items
Net EPS - Basic	-0.07	-0.44	-0.31	-0.19	-0.09
Basic EPS - Continuing Operations	-0.07	-0.44	-0.31	-0.19	-0.09
Basic Weighted Average Shares Outstanding	8.46M	10.25M	12.4M	12.14M	22.64M
Net EPS - Diluted	-0.07	-0.44	-0.31	-0.19	-0.09
Diluted EPS - Continuing Operations	-0.07	-0.44	-0.31	-0.19	-0.09
Diluted Weighted Average Shares Outstanding	8.46M	10.25M	12.4M	12.14M	22.64M
Normalized Basic EPS	-0.05	-0.28	-0.2	-0.12	-0.05
Normalized Diluted EPS	-0.05	-0.28	-0.2	-0.12	-0.05
Supplemental Items
EBITDA	-574K	-4.55M	-3.82M	-2.26M	-1.56M
EBITA	-590K	-4.59M	-3.88M	-2.32M	-1.62M
EBIT	-605K	-4.6M	-3.89M	-2.32M	-1.66M
EBITDAR	-481K	-4.35M	-3.41M	-1.89M	-1.23M
Total Revenues (As Reported)	12.3M	14.96M	16.86M	13.35M	8.63M
Effective Tax Rate - (Ratio)	0.91	3.4	2.8	2.43	0.86
Normalized Net Income	-401K	-2.91M	-2.47M	-1.48M	-1.09M
Supplemental Operating Expense Items
Marketing Expenses	919K	3.2M	2.17M	1.02M	640K
Selling and Marketing Expenses	-	3.2M	2.17M	1.02M	640K
Net Rental Expense, Total	93K	204K	411K	370K	326K
Imputed Operating Lease Interest Expense	23.43K	29.94K	94.66K	88.72K	69.13K
Imputed Operating Lease Depreciation	69.57K	174K	316K	282K	257K

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	156K	2.69M	4.93M	1.28M	312K
Total Cash And Short Term Investments	156K	2.69M	4.93M	1.28M	312K
Accounts Receivable, Total	5.18M	4.86M	4.5M	3.63M	2.16M
Other Receivables	596K	573K	420K	307K	386K
Total Receivables	5.77M	5.44M	4.92M	3.93M	2.54M
Prepaid Expenses	58.25K	305K	110K	72.88K	86.2K
Other Current Assets, Total	-	-	-	-	1.64K
Total Current Assets	5.99M	8.43M	9.96M	5.29M	2.94M
Gross Property Plant And Equipment	83.26K	247K	368K	380K	278K
Accumulated Depreciation	-35.14K	-76.61K	-137K	-170K	-187K
Net Property Plant And Equipment	48.13K	171K	231K	209K	91.49K
Long-term Investments	-	-	-	-	100K
Goodwill	-	-	-	-	93.98K
Other Intangibles, Total	13.93K	2.86K	239	195K	202K
Deferred Charges Long-Term	-	30.14K	22.04K	13.92K	5.82K
Other Long-Term Assets, Total	17.88K	174K	265K	272K	151K
Total Assets	6.07M	8.81M	10.48M	5.98M	3.58M
Liabilities
Accounts Payable, Total	1.05M	1.09M	1.14M	706K	834K
Accrued Expenses, Total	405K	495K	492K	-	237K
Short-term Borrowings	-	13.63K	24.5K	918	-
Current Portion of Long-Term Debt	-	833K	944K	1.06M	361K
Current Income Taxes Payable	1.37M	779K	710K	924K	477K
Unearned Revenue Current, Total	887K	1.42M	1.88M	1.63M	988K
Other Current Liabilities	2.96M	2.77M	1.63M	1.37M	903K
Total Current Liabilities	6.67M	7.4M	6.82M	5.69M	3.8M
Long-Term Debt	1.21M	3.2M	2.25M	1.19M	1.64M
Other Non Current Liabilities	252K	-	-	3.96K	412K
Total Liabilities	8.13M	10.6M	9.07M	6.89M	5.85M
Common Stock, Total	203K	238K	291K	291K	497K
Additional Paid In Capital	385K	2.49M	9.47M	9.47M	9.95M
Retained Earnings	-2.65M	-4.51M	-8.35M	-10.67M	-12.71M
Comprehensive Income and Other	-	-	-	-1	-
Total Common Equity	-2.07M	-1.79M	1.41M	-905K	-2.26M
Total Equity	-2.07M	-1.79M	1.41M	-905K	-2.26M
Total Liabilities And Equity	6.07M	8.81M	10.48M	5.98M	3.58M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	8.46M	11.98M	12.14M	12.14M	20.71M
ECS Total Common Shares Outstanding	8.46M	9.91M	12.14M	12.14M	20.71M
Book Value / Share	-0.24	-0.18	0.12	-0.07	-0.11
Tangible Book Value	-2.08M	-1.79M	1.41M	-1.1M	-2.56M
Tangible Book Value Per Share	-0.25	-0.18	0.12	-0.09	-0.12
Total Debt	1.21M	4.04M	3.22M	2.25M	2M
Net Debt	1.05M	1.35M	-1.71M	969K	1.69M
Debt Equivalent Oper. Leases	744K	1.63M	3.29M	2.96M	2.61M
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	83.26K	247K	368K	380K	278K
Full Time Employees	41	76	61	42	19
Accumulated Allowance for Doubtful Accounts (Supple)	17.65K	100K	70.09K	113K	113K

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-632K	-4.51M	-3.84M	-2.31M	-2.04M
Depreciation & Amortization - CF	15.28K	41.47K	60.06K	64.07K	68.01K
Amortization of Goodwill and Intangible Assets - (CF)	14.93K	11.07K	2.62K	96	39.83K
Depreciation & Amortization, Total	30.21K	52.54K	62.68K	64.17K	108K
Amortization of Deferred Charges, Total - (CF)	-	-	8.1K	8.12K	-
(Gain) Loss From Sale Of Asset	-	-	83.94K	77.66K	40.32K
(Gain) Loss on Sale of Investments - (CF)	-	-	46.21K	-	-
Other Operating Activities, Total	12.66K	82.57K	-30.13K	43.3K	0
Change In Accounts Receivable	-3.45M	233K	556K	1.06M	-
Change In Accounts Payable	242K	39.4K	53.97K	-436K	-
Change in Other Net Operating Assets	2.43M	-411K	-414K	-809K	600K
Cash from Operations	-1.38M	-4.51M	-3.48M	-2.31M	-1.29M
Capital Expenditure	-39.13K	-164K	-120K	-127K	-105K
Investment in Marketable and Equity Securities, Total	-	-100K	-	-	-
Other Investing Activities, Total	-	-55.79K	-222K	-56.53K	-
Cash from Investing	-39.13K	-320K	-342K	-183K	-105K
Long-Term Debt Issued, Total	-	3.24M	-	-	-
Total Debt Issued	-	3.24M	-	-	-
Long-Term Debt Repaid, Total	-66.77K	-298K	-833K	-945K	-257K
Total Debt Repaid	-66.77K	-298K	-833K	-945K	-257K
Issuance of Common Stock	-	7.79M	8.05M	-	680K
Other Financing Activities, Total	219K	-3.24M	-1.19M	-189K	-
Cash from Financing	152K	7.49M	6.03M	-1.13M	423K
Net Change in Cash	-1.26M	2.66M	2.21M	-3.62M	-971K
Supplemental Items
Levered Free Cash Flow	-1.21M	-3.05M	-2.54M	-1.75M	-885K
Unlevered Free Cash Flow	-1.19M	-3.01M	-2.48M	-1.71M	-850K
Change In Net Working Capital	802K	25.34K	-2.88K	195K	-188K
Net Debt Issued / Repaid	-66.77K	2.94M	-833K	-945K	-257K

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-7.94	-38.68	-25.18	-17.64	-21.75
Return on Total Capital	66.86	-347.81	-70.51	-48.54	-192.28
Return On Equity %	36.1	234.21	2.04K	-918.22	128.62
Return on Common Equity	36.1	234.21	2.04K	-918.22	128.62
Margin Analysis
Gross Profit Margin %	9.3	-7.34	-6.6	-6.93	-6.35
SG&A Margin	14.01	22.91	15.34	10.64	11.43
EBITDA Margin %	-4.69	-30.6	-22.76	-17.22	-18.42
EBITA Margin %	-4.82	-30.87	-23.11	-17.71	-19.22
EBIT Margin %	-4.94	-30.95	-23.13	-17.71	-19.7
Income From Continuing Operations Margin %	-5.16	-30.32	-22.87	-17.66	-24.11
Net Income Margin %	-5.16	-30.32	-22.87	-17.66	-24.11
Net Avail. For Common Margin %	-5.16	-30.32	-22.87	-17.66	-24.11
Normalized Net Income Margin	-3.28	-19.55	-14.71	-11.28	-12.87
Levered Free Cash Flow Margin	-9.91	-20.48	-15.12	-13.36	-10.47
Unlevered Free Cash Flow Margin	-9.72	-20.26	-14.78	-13.03	-10.05
Asset Turnover
Asset Turnover	2.57	2	1.74	1.59	1.77
Fixed Assets Turnover	338.08	135.87	83.63	59.55	56.19
Receivables Turnover (Average Receivables)	3.54	2.96	3.59	3.23	2.92
Short Term Liquidity
Current Ratio	0.9	1.14	1.46	0.93	0.77
Quick Ratio	0.89	1.1	1.45	0.92	0.75
Operating Cash Flow to Current Liabilities	-0.21	-0.61	-0.51	-0.41	-0.34
Days Sales Outstanding (Average Receivables)	103.18	123.17	101.69	113.45	124.86
Average Days Payable Outstanding	30.51	24.41	22.72	24.13	31.27
Long Term Solvency
Total Debt/Equity	-58.57	-226.45	228.56	-248.91	-88.24
Total Debt / Total Capital	-141.38	179.08	69.56	167.15	-750.51
LT Debt/Equity	-58.57	-179.05	159.82	-131.65	-72.31
Long-Term Debt / Total Capital	-141.38	141.59	48.64	88.41	-615.01
Total Liabilities / Total Assets	134.04	120.26	86.55	115.14	163.13
EBIT / Interest Expense	-16.21	-91.23	-37.17	-28.32	-29.52
EBITDA / Interest Expense	-15.4	-90.19	-36.57	-27.53	-27.61
(EBITDA - Capex) / Interest Expense	-16.45	-93.44	-37.72	-29.08	-29.48
Total Debt / EBITDA	-2.11	-0.89	-0.84	-1	-1.28
Net Debt / EBITDA	-1.84	-0.3	0.45	-0.43	-1.08
Total Debt / (EBITDA - Capex)	-1.97	-0.86	-0.82	-0.95	-1.2
Net Debt / (EBITDA - Capex)	-1.72	-0.29	0.43	-0.41	-1.01
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	184.92	21.56	12.94	-21.98	-35.53
Gross Profit, 1 Yr. Growth %	445.78	-369.13	14.15	-18.09	-40.9
EBITDA, 1 Yr. Growth %	-15.7	692.47	-16	-40.22	-29.45
EBITA, 1 Yr. Growth %	-17.47	659.73	-15.65	-40.25	-30.03
EBIT, 1 Yr. Growth %	-15.39	661.57	-15.6	-40.25	-28.32
Earnings From Cont. Operations, 1 Yr. Growth %	-27.15	613.89	-14.8	-39.76	-11.98
Net Income, 1 Yr. Growth %	-27.15	613.89	-14.8	-39.76	-11.98
Normalized Net Income, 1 Yr. Growth %	-12	625.03	-15.06	-40.15	-26.46
Diluted EPS Before Extra, 1 Yr. Growth %	-	489.16	-29.55	-38.51	-52.79
Accounts Receivable, 1 Yr. Growth %	197.37	-6.1	-7.46	-19.4	-40.57
Net Property, Plant and Equip., 1 Yr. Growth %	98.27	255.02	35.17	-9.37	-56.29
Total Assets, 1 Yr. Growth %	75.99	45.21	18.89	-42.92	-40.05
Tangible Book Value, 1 Yr. Growth %	42.17	-14	-178.8	-178.08	132.52
Common Equity, 1 Yr. Growth %	44.06	-13.56	-178.93	-164.23	149.98
Cash From Operations, 1 Yr. Growth %	-625.31	227.97	-22.97	-33.69	-48.3
Capital Expenditures, 1 Yr. Growth %	61.97	319.61	-26.82	5.49	-42.64
Levered Free Cash Flow, 1 Yr. Growth %	-	151.27	-16.6	-29.78	-49.86
Unlevered Free Cash Flow, 1 Yr. Growth %	-	153.54	-17.62	-29.9	-50.42
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	86.1	17.17	-6.13	-29.08
Gross Profit, 2 Yr. CAGR %	-	128.82	65.38	-3.31	-30.43
EBITDA, 2 Yr. CAGR %	-	158.46	158.01	-29.57	-35.8
EBITA, 2 Yr. CAGR %	-	153.54	153.45	-28.99	-35.34
EBIT, 2 Yr. CAGR %	-	153.85	153.53	-28.98	-34.55
Earnings From Cont. Operations, 2 Yr. CAGR %	-	128.05	146.63	-28.36	-27.18
Net Income, 2 Yr. CAGR %	-	128.05	146.63	-28.36	-27.18
Normalized Net Income, 2 Yr. CAGR %	-	152.59	148.16	-28.7	-33.66
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	103.74	-34.18	-46.12
Accounts Receivable, 2 Yr. CAGR %	-	67.1	-6.78	-13.63	-30.79
Net Property, Plant and Equip., 2 Yr. CAGR %	-	165.31	119.06	10.68	-37.06
Total Assets, 2 Yr. CAGR %	-	59.86	31.4	-17.62	-41.51
Tangible Book Value, 2 Yr. CAGR %	-	10.57	-17.68	-21.56	34.75
Common Equity, 2 Yr. CAGR %	-	11.59	-17.4	-28.8	26.71
Cash From Operations, 2 Yr. CAGR %	-	315.07	58.94	-28.53	-39.1
Capital Expenditures, 2 Yr. CAGR %	-	160.7	75.23	-12.14	-6.46
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	44.76	-24.17	-40.44
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	44.52	-24.72	-40.96
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	57.56	2.31	-17.18
Gross Profit, 3 Yr. CAGR %	-	-	74.58	30.85	-17.94
EBITDA, 3 Yr. CAGR %	-	-	77.7	57.82	-30.07
EBITA, 3 Yr. CAGR %	-	-	75.82	56.6	-29.34
EBIT, 3 Yr. CAGR %	-	-	75.86	56.6	-28.76
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	64.25	54.16	-23.27
Net Income, 3 Yr. CAGR %	-	-	64.25	54.16	-23.27
Normalized Net Income, 3 Yr. CAGR %	-	-	75.65	54.47	-27.96
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	36.67	-41.08
Accounts Receivable, 3 Yr. CAGR %	-	-	37.22	-11.19	-23.75
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	111.9	63.23	-18.8
Total Assets, 3 Yr. CAGR %	-	-	44.84	-0.49	-25.9
Tangible Book Value, 3 Yr. CAGR %	-	-	-1.24	-19.12	12.68
Common Equity, 3 Yr. CAGR %	-	-	-0.57	-24.04	8.22
Cash From Operations, 3 Yr. CAGR %	-	-	136.75	18.76	-34.14
Capital Expenditures, 3 Yr. CAGR %	-	-	70.7	47.96	-13.81
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	13.05	-33.77
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	12.84	-34.43
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	14.49
Gross Profit, 5 Yr. CAGR %	-	-	-	-	20.83
EBITDA, 5 Yr. CAGR %	-	-	-	-	17.97
EBITA, 5 Yr. CAGR %	-	-	-	-	17.86
EBIT, 5 Yr. CAGR %	-	-	-	-	18.43
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	18.63
Net Income, 5 Yr. CAGR %	-	-	-	-	18.63
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	18.99
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	4.36
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	30.39
Total Assets, 5 Yr. CAGR %	-	-	-	-	0.78
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	11.83
Common Equity, 5 Yr. CAGR %	-	-	-	-	9.55
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	37.54
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	34.19