Suspension of trading

Income Statement ManyDev Studio SE London S.E.

Stocks

0LQY

PLADDRG00015

Toys & Juvenile Products

Market Closed - London S.E.			5-day change	1st Jan Change
- ^PLN	-.--%		-.--%	-

25-05-29	ManyDev Studio SE Reports Earnings Results for the First Quarter Ended March 31, 2025	CI
24-12-02	ManyDev Studio SE Reports Earnings Results for the Third Quarter and Nine Months Ended September 30, 2024	CI

4bc2123aab0.CqCgvENAGrlIgnUt2AweD_XzeKEUkChu5SwRxlikXoQ.X5Lr-W4me-N-6h8Zkj0sYbq-Gu1hqUw2ohp5hCuWa-Ju7tH6Jzl05i6zQQ

Published financial data: MANYDEV STUDIO SE

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020 (PLN)	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)
Revenues	-	-	284K	20K	4K
Total Revenues	-	-	284K	20K	4K
Cost of Goods Sold, Total	-	127K	755K	733K	-
Gross Profit	-	-127K	-471K	-713K	4K
Selling General & Admin Expenses, Total	182K	436K	702K	384K	382K
Other Operating Expenses	19K	-	-	-99K	-1K
Other Operating Expenses, Total	201K	436K	702K	285K	381K
Operating Income	-201K	-563K	-1.17M	-998K	-377K
Interest Expense, Total	-1K	-8K	-	-490K	-642K
Interest And Investment Income	-	-	13K	-	-
Net Interest Expenses	-1K	-8K	13K	-490K	-642K
Currency Exchange Gains (Loss)	-	73K	155K	-14K	-2K
Other Non Operating Income (Expenses)	-	-66K	-2.51M	-	-24K
EBT, Excl. Unusual Items	-202K	-564K	-3.52M	-1.5M	-1.04M
Gain (Loss) On Sale Of Investments	-	-	-	-	-385K
Asset Writedown	-	-	-	-	-30K
EBT, Incl. Unusual Items	-202K	-564K	-3.52M	-1.5M	-1.46M
Income Tax Expense	2K	-	-1K	1K	-
Earnings From Continuing Operations	-204K	-564K	-3.52M	-1.5M	-1.46M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	-204K	-564K	-3.52M	-1.5M	-1.46M
Net Income - (IS)	-204K	-564K	-3.52M	-1.5M	-1.46M
Net Income to Common Incl Extra Items	-204K	-564K	-3.52M	-1.5M	-1.46M
Net Income to Common Excl. Extra Items	-204K	-564K	-3.52M	-1.5M	-1.46M
Per Share Items
Net EPS - Basic	-0.02	-0.08	-0.16	-0.07	-0.06
Basic EPS - Continuing Operations	-0.02	-0.08	-0.16	-0.07	-0.06
Basic Weighted Average Shares Outstanding	8.3M	7.35M	22.21M	22.6M	25.23M
Net EPS - Diluted	-0.02	-0.08	-0.16	-0.07	-0.06
Diluted EPS - Continuing Operations	-0.02	-0.08	-0.16	-0.07	-0.06
Diluted Weighted Average Shares Outstanding	8.3M	7.35M	22.21M	22.6M	25.23M
Normalized Basic EPS	-0.02	-0.05	-0.1	-0.04	-0.03
Normalized Diluted EPS	-0.02	-0.05	-0.1	-0.04	-0.03
Supplemental Items
EBITDA	-	-	-	-959K	-309K
EBITA	-201K	-563K	-1.17M	-998K	-377K
EBIT	-201K	-563K	-1.17M	-998K	-377K
Effective Tax Rate - (Ratio)	-0.99	-	0.03	-0.07	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	2K	-	-	-	-
Normalized Net Income	-126K	-352K	-2.2M	-939K	-653K
Supplemental Operating Expense Items
General and Administrative Expenses	182K	436K	702K	384K	382K

Fiscal Period: December	2020 (PLN)	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)
Assets
Cash And Equivalents	12K	154K	452K	5K	71K
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	12K	154K	452K	5K	71K
Accounts Receivable, Total	-	-	-	-	10K
Other Receivables	-	98K	145K	53K	104K
Total Receivables	-	98K	145K	53K	114K
Inventory	-	417K	-	-	-
Prepaid Expenses	2K	-	-	-	-
Other Current Assets, Total	-	4K	4K	-	1K
Total Current Assets	14K	673K	601K	58K	186K
Long-term Investments	-	-	-	-	-
Other Intangibles, Total	-	-	636K	481K	0
Deferred Tax Assets Long-Term	-	-	1K	-	-
Total Assets	14K	673K	1.24M	539K	186K
Liabilities
Accounts Payable, Total	13K	24K	100K	147K	67K
Accrued Expenses, Total	29K	22K	2.5M	3.22M	3.88M
Short-term Borrowings	-	-	-	147K	158K
Current Portion of Long-Term Debt	-	125K	136K	-	-
Current Income Taxes Payable	-	-	11K	13K	17K
Other Current Liabilities	3K	16K	7K	37K	36K
Total Current Liabilities	45K	187K	2.76M	3.56M	4.15M
Long-Term Debt	121K	-	-	-	-
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	-	-	-	-	1K
Total Liabilities	166K	187K	2.76M	3.56M	4.16M
Common Stock, Total	601K	1.8M	1.94M	1.94M	2.45M
Additional Paid In Capital	2.24M	2.24M	3.61M	3.61M	3.61M
Retained Earnings	-10.74M	-11.3M	-14.82M	-16.33M	-17.78M
Treasury Stock	-	-	-	-	-
Comprehensive Income and Other	7.75M	7.75M	7.75M	7.75M	7.75M
Total Common Equity	-152K	486K	-1.52M	-3.02M	-3.97M
Total Equity	-152K	486K	-1.52M	-3.02M	-3.97M
Total Liabilities And Equity	14K	673K	1.24M	539K	186K
Supplemental Items
ECS Total Shares Outstanding on Filing Date	7M	21M	22.6M	22.6M	28.5M
ECS Total Common Shares Outstanding	7M	21M	22.6M	-	28.5M
Book Value / Share	-0.02	0.02	-0.07	-0.13	-0.14
Tangible Book Value	-152K	486K	-2.16M	-3.5M	-3.97M
Tangible Book Value Per Share	-0.02	0.02	-0.1	-0.16	-0.14
Total Debt	121K	125K	136K	147K	158K
Net Debt	109K	-29K	-316K	142K	87K
Account Code - Inventory Valuation	5	5	3	-	3
Inventories - Others	-	544K	-	-	-
Full Time Employees	1	1	1	-	-

Fiscal Period: December	2020 (PLN)	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)
Net Income	-204K	-564K	-3.52M	-1.5M	-1.46M
Depreciation & Amortization - CF	-	-	-1K	39K	-
Depreciation & Amortization, Total	-	-	-1K	39K	-
Amortization of Deferred Charges, Total - (CF)	-	-	4K	-	65K
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	733K	29K
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	3K	8K	620K	11K	396K
Change In Accounts Receivable	5K	-98K	-47K	97K	-31K
Change In Inventories	-	-417K	-	-	-
Change in Other Net Operating Assets	6K	14K	2.56M	793K	552K
Cash from Operations	-190K	-1.06M	-380K	170K	-449K
Capital Expenditure	-	-	-979K	-617K	-2K
Cash Acquisitions	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	0	-	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	-	-	13K	-	-
Cash from Investing	-	-	-966K	-617K	-2K
Short Term Debt Issued, Total	-	-	130K	-	70K
Long-Term Debt Issued, Total	120K	350K	-	-	-
Total Debt Issued	120K	350K	130K	-	70K
Short Term Debt Repaid, Total	-	-	-130K	-	-70K
Long-Term Debt Repaid, Total	-	-350K	-	-	-
Total Debt Repaid	-	-350K	-130K	-	-70K
Issuance of Common Stock	-	1.2M	1.64M	-	514K
Repurchase of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-1K	-3K	-	-	-
Cash from Financing	119K	1.2M	1.64M	-	514K
Miscellaneous Cash Flow Adjustments	-	-	-1K	-	3K
Net Change in Cash	-71K	142K	297K	-447K	66K
Supplemental Items
Cash Interest Paid	-	3K	-	-	-
Levered Free Cash Flow	-115K	-857K	803K	-618K	-54.88K
Unlevered Free Cash Flow	-115K	-852K	803K	-312K	346K
Change In Net Working Capital	-11K	500K	-2.51M	-890K	-519K
Net Debt Issued / Repaid	120K	0	0	-	0

Fiscal Period: December	2020 (PLN)	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)
Profitability
Return on Assets	-241.59	-102.44	-76.73	-70.2	-65
Return on Total Capital	-1.14K	-121.34	189.93	29.29	7.05
Return On Equity %	412.12	-337.72	680.74	66.18	41.76
Return on Common Equity	412.12	-337.72	680.74	66.18	41.76
Margin Analysis
Gross Profit Margin %	-	-	-165.84	-3.56K	100
SG&A Margin	-	-	247.18	1.92K	9.55K
EBITDA Margin %	-	-	-	-4.8K	-7.72K
EBITA Margin %	-	-	-413.03	-4.99K	-9.42K
EBIT Margin %	-	-	-413.03	-4.99K	-9.42K
Income From Continuing Operations Margin %	-	-	-1.24K	-7.52K	-36.5K
Net Income Margin %	-	-	-1.24K	-7.52K	-36.5K
Net Avail. For Common Margin %	-	-	-1.24K	-7.52K	-36.5K
Normalized Net Income Margin	-	-	-773.99	-4.69K	-16.33K
Levered Free Cash Flow Margin	-	-	282.7	-3.09K	-1.37K
Unlevered Free Cash Flow Margin	-	-	282.7	-1.56K	8.66K
Asset Turnover
Asset Turnover	-	-	0.3	0.02	0.01
Short Term Liquidity
Current Ratio	0.31	3.6	0.22	0.02	0.04
Quick Ratio	0.27	1.35	0.22	0.02	0.04
Operating Cash Flow to Current Liabilities	-4.22	-5.65	-0.14	0.05	-0.11
Average Days Payable Outstanding	-	-	29.97	61.5	-
Long Term Solvency
Total Debt/Equity	-79.61	25.72	-8.95	-4.86	-3.98
Total Debt / Total Capital	-390.32	20.46	-9.83	-5.11	-4.15
LT Debt/Equity	-79.61	-	-	-	-
Long-Term Debt / Total Capital	-390.32	-	-	-	-
Total Liabilities / Total Assets	1.19K	27.79	222.7	660.85	2.23K
EBIT / Interest Expense	-201	-70.38	-	-2.04	-0.59
EBITDA / Interest Expense	-	-	-	-1.96	-0.48
(EBITDA - Capex) / Interest Expense	-	-	-	-3.22	-0.48
Total Debt / EBITDA	-	-	-	-0.15	-0.51
Net Debt / EBITDA	-	-	-	-0.15	-0.28
Total Debt / (EBITDA - Capex)	-	-	-	-0.09	-0.51
Net Debt / (EBITDA - Capex)	-	-	-	-0.09	-0.28
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	-	-92.96	-80
Gross Profit, 1 Yr. Growth %	-	-	270.87	51.38	-100.56
EBITDA, 1 Yr. Growth %	-	-	-	-	-67.78
EBITA, 1 Yr. Growth %	-156.78	180.1	108.35	-14.92	-62.22
EBIT, 1 Yr. Growth %	-156.78	180.1	108.35	-14.92	-62.22
Earnings From Cont. Operations, 1 Yr. Growth %	-157.3	176.47	523.4	-57.25	-2.86
Net Income, 1 Yr. Growth %	-157.3	176.47	523.4	-57.25	-2.86
Normalized Net Income, 1 Yr. Growth %	-157.06	179.21	523.58	-57.29	-30.43
Diluted EPS Before Extra, 1 Yr. Growth %	-181.94	225.42	100	-58.44	-12.97
Total Assets, 1 Yr. Growth %	-84.44	4.71K	83.95	-56.46	-65.49
Tangible Book Value, 1 Yr. Growth %	-386.79	-419.74	-3.22K	62.6	13.27
Common Equity, 1 Yr. Growth %	-386.79	-419.74	-412.55	99.01	31.29
Cash From Operations, 1 Yr. Growth %	-114.72	456.32	-26.07	-144.74	-364.12
Capital Expenditures, 1 Yr. Growth %	-	-	80.29	-36.98	-99.68
Levered Free Cash Flow, 1 Yr. Growth %	-108.61	643.49	-181.69	-176.97	-91.12
Unlevered Free Cash Flow, 1 Yr. Growth %	-108.56	643.18	-182.1	-138.83	-211.11
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	-	-88.13
Gross Profit, 2 Yr. CAGR %	-	-57.88	-	136.94	-90.78
EBITDA, 2 Yr. CAGR %	-	-	-	-	-
EBITA, 2 Yr. CAGR %	7.79	26.11	141.57	33.14	-43.31
EBIT, 2 Yr. CAGR %	7.79	26.11	141.57	33.14	-43.31
Earnings From Cont. Operations, 2 Yr. CAGR %	-53.9	25.87	315.15	63.24	-35.56
Net Income, 2 Yr. CAGR %	-53.9	25.87	315.15	63.24	-35.56
Normalized Net Income, 2 Yr. CAGR %	7.13	26.22	317.26	63.19	-45.49
Diluted EPS Before Extra, 2 Yr. CAGR %	-32.48	63.3	155.12	-8.82	-39.86
Total Assets, 2 Yr. CAGR %	-88.93	173.46	840.36	-10.51	-61.24
Tangible Book Value, 2 Yr. CAGR %	-59.22	202.82	276.53	612.62	35.71
Common Equity, 2 Yr. CAGR %	-59.22	202.82	216.12	149.4	61.64
Cash From Operations, 2 Yr. CAGR %	55.08	-9.52	41.42	-42.49	8.7
Capital Expenditures, 2 Yr. CAGR %	-	-	-	6.6	-95.48
Levered Free Cash Flow, 2 Yr. CAGR %	-68.87	-20.01	163.94	-20.71	-73.86
Unlevered Free Cash Flow, 2 Yr. CAGR %	-68.95	-20.25	164.66	-43.54	-34.32
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-45.22	-	-
Gross Profit, 3 Yr. CAGR %	-	-4.76	-13.03	-	-68.42
EBITDA, 3 Yr. CAGR %	-	-	-	-	-
EBITA, 3 Yr. CAGR %	-3.55	48.19	49.08	70.6	-12.51
EBIT, 3 Yr. CAGR %	-3.55	48.19	49.08	70.6	-12.51
Earnings From Cont. Operations, 3 Yr. CAGR %	-0.49	-16.25	114.55	94.59	37.31
Net Income, 3 Yr. CAGR %	-0.49	-16.25	114.55	94.59	37.31
Normalized Net Income, 3 Yr. CAGR %	4.31	47.43	114.98	95.18	22.82
Diluted EPS Before Extra, 3 Yr. CAGR %	49.47	14.05	74.72	39.34	-10.23
Inventory, 3 Yr. CAGR %	-	-25.59	-	-	-
Total Assets, 3 Yr. CAGR %	-87.77	-16.16	139.6	237.67	-34.86
Tangible Book Value, 3 Yr. CAGR %	-72.59	-18.99	243.87	184.6	286.02
Common Equity, 3 Yr. CAGR %	-72.59	-18.99	206.03	170.93	101.38
Cash From Operations, 3 Yr. CAGR %	-10.16	137.4	-33.48	-3.64	-4.41
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-84.56
Levered Free Cash Flow, 3 Yr. CAGR %	-66.63	-10.35	-15.68	75.03	-61.78
Unlevered Free Cash Flow, 3 Yr. CAGR %	-66.76	-10.52	-15.68	39.59	-29.25
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-32.9	-70.29
Gross Profit, 5 Yr. CAGR %	-	-	-	37.14	-64.57
EBITDA, 5 Yr. CAGR %	-	-	-	-	-
EBITA, 5 Yr. CAGR %	8.77	21.69	39.25	41.98	1.27
EBIT, 5 Yr. CAGR %	8.77	21.69	39.25	41.98	1.27
Earnings From Cont. Operations, 5 Yr. CAGR %	82.78	78.64	76.2	9.38	32.61
Net Income, 5 Yr. CAGR %	-53.39	78.64	76.2	9.38	32.61
Normalized Net Income, 5 Yr. CAGR %	119.11	52.67	81.61	53.54	24.17
Diluted EPS Before Extra, 5 Yr. CAGR %	19.71	80.58	85.11	4.28	14.05
Total Assets, 5 Yr. CAGR %	-68.84	-41.52	-30.52	-13.94	15.63
Tangible Book Value, 5 Yr. CAGR %	-49.69	-45.08	-21.83	30.83	137.07
Common Equity, 5 Yr. CAGR %	-49.69	-45.08	-27.11	27.03	137.07
Cash From Operations, 5 Yr. CAGR %	-12.24	-21.27	7.72	16.56	-19.04
Levered Free Cash Flow, 5 Yr. CAGR %	-51.09	-24.17	-23.69	-12.27	-47.22
Unlevered Free Cash Flow, 5 Yr. CAGR %	-51.17	-24.26	-23.77	-23.49	-23.7