Income Statement Numeral Limited

Stocks

NXII.N0000

MU0810N00005

Biotechnology & Medical Research

End-of-day quote Mauritius S.E. 2026-09-18			5-day change	1st Jan Change
0.0600 ^USD	0.00%		0.00%	-40.00%

08-04	Numeral Limited Reports Earnings Results for the First Quarter Ended May 31, 2026	CI
07-16	Numeral Limited Reports Earnings Results for the Full Year Ended February 28, 2026	CI

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Published financial data: NUMERAL LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: February	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)	2026 (USD)
Revenues	-	14.36K	-	1.69M	2.2M
Other Revenues, Total	-	-	32K	-	-
Total Revenues	-	14.36K	32K	1.69M	2.2M
Cost of Goods Sold, Total	8.78K	-	-	368K	476K
Gross Profit	-8.78K	14.36K	32K	1.32M	1.72M
Selling General & Admin Expenses, Total	63.56K	106K	61.57K	47.87K	38.07K
Other Operating Expenses	-9.49K	-	-	804K	973K
Other Operating Expenses, Total	54.06K	106K	61.57K	852K	1.01M
Operating Income	-62.84K	-91.22K	-29.57K	472K	713K
Interest Expense, Total	-	-	-	-	-667K
Interest And Investment Income	-	-	-	-	118K
Net Interest Expenses	-	-	-	-	-549K
Currency Exchange Gains (Loss)	-	-	184	-222K	-575
Other Non Operating Income (Expenses)	1	-	51K	-	17.43K
EBT, Excl. Unusual Items	-62.84K	-91.22K	21.62K	250K	180K
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	-62.84K	-91.22K	21.62K	250K	180K
Income Tax Expense	-	-	-	68.1K	170K
Earnings From Continuing Operations	-62.84K	-91.22K	21.62K	182K	10.47K
Net Income to Company	-62.84K	-91.22K	21.62K	182K	10.47K
Minority Interest	-	-	-	-13.15K	69.47K
Net Income - (IS)	-62.84K	-91.22K	21.62K	169K	79.94K
Net Income to Common Incl Extra Items	-62.84K	-91.22K	21.62K	169K	79.94K
Net Income to Common Excl. Extra Items	-62.84K	-91.22K	21.62K	169K	79.94K
Per Share Items
Net EPS - Basic	-0.01	-0.01	0	0.01	0
Basic EPS - Continuing Operations	-0.01	-0.01	0	0.01	0
Basic Weighted Average Shares Outstanding	9M	7.68M	9.32M	12.42M	124M
Net EPS - Diluted	-0.01	-0.01	0	0.01	0
Diluted EPS - Continuing Operations	-0.01	-0.01	0	0.01	0
Diluted Weighted Average Shares Outstanding	9M	7.68M	9.32M	12.42M	124M
Normalized Basic EPS	-0	-0.01	0	0.01	0
Normalized Diluted EPS	-0	-0.01	0	0.01	0
Supplemental Items
EBITDA	-	-	-	854K	836K
EBITA	-62.84K	-91.22K	-29.57K	472K	713K
EBIT	-62.84K	-91.22K	-29.57K	472K	713K
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	-	-	-	27.24	94.19
Current Foreign Taxes	-	-	-	68.1K	-
Total Current Taxes	-	-	-	68.1K	-
Normalized Net Income	-39.28K	-57.01K	13.51K	143K	182K
Interest on Long-Term Debt	-	-	-	-	-
Supplemental Operating Expense Items
General and Administrative Expenses	63.56K	52.16K	38.81K	47.87K	38.07K
Net Rental Expense, Total	-	-	-	-	-

Fiscal Period: February	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)	2026 (USD)
Assets
Cash And Equivalents	303	303	303	213K	267K
Total Cash And Short Term Investments	303	303	303	213K	267K
Accounts Receivable, Total	-	-	-	864K	1.46M
Other Receivables	-	-	32K	31.2K	-
Notes Receivable	-	-	-	524K	879
Total Receivables	-	-	32K	1.42M	1.47M
Inventory	-	-	-	32.69K	92.8K
Total Current Assets	303	303	32.3K	1.67M	1.82M
Gross Property Plant And Equipment	-	-	-	516K	-
Accumulated Depreciation	-	-	-	-382K	-
Net Property Plant And Equipment	-	-	-	134K	1.39M
Long-term Investments	-	-	-	-	401K
Goodwill	-	-	-	-	503K
Other Intangibles, Total	-	-	-	-	-
Loans Receivable Long-Term	-	-	-	642K	539K
Deferred Tax Assets Long-Term	-	-	-	346K	824K
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	303	303	32.3K	2.79M	5.48M
Liabilities
Accounts Payable, Total	330K	-	-	285K	663K
Short-term Borrowings	-	339K	104K	-	-
Current Portion of Long-Term Debt	-	-	-	171K	-
Current Portion of Leases	-	-	-	-	22.78K
Current Income Taxes Payable	-	-	-	7.53K	91.59K
Unearned Revenue Current, Total	-	-	-	19.91K	34.95K
Other Current Liabilities	-	81.64K	75.61K	270K	-
Total Current Liabilities	330K	421K	179K	753K	812K
Long-Term Debt	-	-	-	3.8M	4.13M
Unearned Revenue Non Current	-	-	-	226K	337K
Total Liabilities	330K	421K	179K	4.78M	5.28M
Common Stock, Total	34.97M	7.68M	7.93M	7.93M	7.93M
Additional Paid In Capital	-	20.53M	20.53M	20.53M	20.53M
Retained Earnings	-35.29M	-28.63M	-28.61M	-27.97M	-27.74M
Comprehensive Income and Other	-	-	-	-1.44M	21.92K
Total Common Equity	-329K	-420K	-147K	-956K	746K
Minority Interest	-	-	-	-1.04M	-544K
Total Equity	-329K	-420K	-147K	-1.99M	202K
Total Liabilities And Equity	303	303	32.3K	2.79M	5.48M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	90M	76.75M	93.25M	124M	460M
ECS Total Common Shares Outstanding	90M	76.75M	93.25M	124M	460M
Book Value / Share	-0	-0.01	-0	-0.01	0
Tangible Book Value	-329K	-420K	-147K	-956K	242K
Tangible Book Value Per Share	-0	-0.01	-0	-0.01	0
Total Debt	0	339K	104K	3.97M	4.15M
Net Debt	-303	339K	103K	3.76M	3.89M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-1.04M	-544K
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Finished Goods, Total	-	-	-	32.69K	-
Machinery, Total	-	-	-	408K	-

Fiscal Period: February	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)	2026 (USD)
Net Income	-62.84K	-91.22K	21.62K	169K	79.94K
Depreciation & Amortization - CF	-	-	-	382K	166K
Depreciation & Amortization, Total	-	-	-	382K	166K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	-	-	-	-	-17.43K
Other Operating Activities, Total	-	-	-	-2.06M	167K
Change In Accounts Receivable	-	-	-32K	-895K	-556K
Change In Inventories	-	-	-	-32.69K	-37.02K
Change In Accounts Payable	62.84K	1.77K	-6.03K	364K	192K
Change in Unearned Revenues	-	-	-	-	127K
Cash from Operations	0	-89.46K	-16.42K	-2.08M	121K
Capital Expenditure	-	-	-	-516K	-240K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-401K
Other Investing Activities, Total	-	-	-	-	-111K
Cash from Investing	-	-	-	-516K	-752K
Long-Term Debt Issued, Total	-	89.46K	-	3.97M	2.39M
Total Debt Issued	-	89.46K	-	3.97M	2.39M
Short Term Debt Repaid, Total	-	-	-235K	-	-
Long-Term Debt Repaid, Total	-	-	-	-1.17M	-1.71M
Total Debt Repaid	-	-	-235K	-1.17M	-1.71M
Issuance of Common Stock	-	-	252K	-	-
Repurchase of Common Stock	-	-6.76M	-	-	-
Other Financing Activities, Total	-	6.76M	-	-	-
Cash from Financing	-	89.46K	16.42K	2.81M	676K
Foreign Exchange Rate Adjustments	-	-	-	-	21.18K
Miscellaneous Cash Flow Adjustments	-	-	-	1	-
Net Change in Cash	-	-	-	212K	66.8K
Supplemental Items
Cash Interest Paid	-	-	-	-	491K
Levered Free Cash Flow	23.56K	-55.25K	-56.51K	-753K	56.22K
Unlevered Free Cash Flow	23.56K	-55.25K	-56.51K	-753K	473K
Change In Net Working Capital	-62.84K	-1.77K	38.03K	914K	-102K
Net Debt Issued / Repaid	-	89.46K	-235K	2.81M	676K

Fiscal Period: February	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)	2026 (USD)
Profitability
Return on Assets	-12.96K	-18.82K	-113.36	20.93	10.77
Return on Total Capital	13.19	70.87	29.65	30.48	14.06
Return On Equity %	21.1	24.33	-7.62	-17.01	-1.17
Return on Common Equity	21.1	24.33	-7.62	-30.6	-75.95
Margin Analysis
Gross Profit Margin %	-	100	100	78.23	78.38
SG&A Margin	-	735.16	192.4	2.83	1.73
EBITDA Margin %	-	-	-	50.47	38.01
EBITA Margin %	-	-635.16	-92.4	27.88	32.4
EBIT Margin %	-	-635.16	-92.4	27.88	32.4
Income From Continuing Operations Margin %	-	-635.16	67.55	10.75	0.48
Net Income Margin %	-	-635.16	67.55	9.97	3.63
Net Avail. For Common Margin %	-	-635.16	67.55	9.97	3.63
Normalized Net Income Margin	-	-396.98	42.22	8.46	8.28
Levered Free Cash Flow Margin	-	-384.67	-176.6	-44.46	2.56
Unlevered Free Cash Flow Margin	-	-384.67	-176.6	-44.46	21.52
Asset Turnover
Asset Turnover	-	47.4	1.96	1.2	0.53
Fixed Assets Turnover	-	-	-	-	2.89
Receivables Turnover (Average Receivables)	-	-	-	-	1.89
Inventory Turnover (Average Inventory)	-	-	-	-	7.58
Short Term Liquidity
Current Ratio	0	0	0.18	2.21	2.25
Quick Ratio	0	0	0.18	1.47	2.13
Operating Cash Flow to Current Liabilities	0	-0.21	-0.09	-2.76	0.15
Days Sales Outstanding (Average Receivables)	-	-	-	-	193.16
Days Outstanding Inventory (Average Inventory)	-	-	-	-	48.14
Average Days Payable Outstanding	12.39K	-	-	-	322.87
Cash Conversion Cycle (Average Days)	-	-	-	-	-81.57
Long Term Solvency
Total Debt/Equity	-	-80.66	-70.53	-199.35	2.06K
Total Debt / Total Capital	-	-416.96	-239.35	200.65	95.36
LT Debt/Equity	-	-	-	-190.77	2.05K
Long-Term Debt / Total Capital	-	-	-	192.01	94.84
Total Liabilities / Total Assets	109K	139K	554.95	171.48	96.32
EBIT / Interest Expense	-	-	-	-	1.07
EBITDA / Interest Expense	-	-	-	-	1.32
(EBITDA - Capex) / Interest Expense	-	-	-	-	0.96
Total Debt / EBITDA	-	-	-	4.65	4.73
Net Debt / EBITDA	-	-	-	4.4	4.43
Total Debt / (EBITDA - Capex)	-	-	-	11.74	6.5
Net Debt / (EBITDA - Capex)	-	-	-	11.11	6.09
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-74.41	122.81	5.19K	29.98
Gross Profit, 1 Yr. Growth %	-60.91	-74.41	122.81	4.04K	30.22
EBITDA, 1 Yr. Growth %	-	-	-	-	-2.13
EBITA, 1 Yr. Growth %	-75.91	45.16	-67.59	-1.7K	51.04
EBIT, 1 Yr. Growth %	-75.91	45.16	-67.59	-1.7K	51.04
Earnings From Cont. Operations, 1 Yr. Growth %	-75.91	45.16	-123.69	741.7	-94.25
Net Income, 1 Yr. Growth %	-75.91	45.16	-123.69	680.87	-52.64
Normalized Net Income, 1 Yr. Growth %	-75.91	45.16	-123.69	959.47	27.26
Diluted EPS Before Extra, 1 Yr. Growth %	-75.91	70.22	-119.5	486.28	-95.27
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	69.41
Inventory, 1 Yr. Growth %	-	-	-	-	183.89
Net Property, Plant and Equip., 1 Yr. Growth %	-	-	-	-	940.73
Total Assets, 1 Yr. Growth %	0	0	10.56K	8.53K	96.75
Tangible Book Value, 1 Yr. Growth %	23.59	27.71	-65.05	550.74	-125.35
Common Equity, 1 Yr. Growth %	23.59	27.71	-65.05	550.74	-177.99
Cash From Operations, 1 Yr. Growth %	-	-	-81.65	12.55K	-105.85
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-53.57
Levered Free Cash Flow, 1 Yr. Growth %	-105.36	-75.57	2.29	1.23K	-107.47
Unlevered Free Cash Flow, 1 Yr. Growth %	-105.36	-75.57	2.29	1.23K	-162.9
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-24.48	985.59	729.14
Gross Profit, 2 Yr. CAGR %	-29.98	-20.05	-24.48	860.18	634.04
EBITDA, 2 Yr. CAGR %	-	-	-	-	-
EBITA, 2 Yr. CAGR %	-60.69	-40.86	-31.4	127.46	391
EBIT, 2 Yr. CAGR %	-60.69	-40.86	-31.4	127.46	391
Earnings From Cont. Operations, 2 Yr. CAGR %	-95.78	-40.86	-41.35	41.22	-30.4
Net Income, 2 Yr. CAGR %	-95.78	-40.86	-41.35	36.02	92.31
Normalized Net Income, 2 Yr. CAGR %	-60.69	-40.86	-41.35	58.44	267.2
Diluted EPS Before Extra, 2 Yr. CAGR %	-95.78	-35.96	-42.39	6.91	-47.32
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-	-	-
Total Assets, 2 Yr. CAGR %	0	0	932.52	9.49K	1.2K
Tangible Book Value, 2 Yr. CAGR %	-25.2	25.63	-33.19	50.81	28.44
Common Equity, 2 Yr. CAGR %	-25.2	25.63	-33.19	50.81	125.28
Cash From Operations, 2 Yr. CAGR %	-	-	-	381.84	171.98
Levered Free Cash Flow, 2 Yr. CAGR %	-64.37	-64.54	-50.01	269.08	-0.25
Unlevered Free Cash Flow, 2 Yr. CAGR %	-64.37	-64.54	-50.01	269.08	189.42
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	211.28	435.05
Gross Profit, 3 Yr. CAGR %	-87.15	-7.1	12.51	186.82	393.31
EBITDA, 3 Yr. CAGR %	-	-	-	-	-
EBITA, 3 Yr. CAGR %	-63.52	-39.24	-51.6	95.83	98.44
EBIT, 3 Yr. CAGR %	-63.52	-39.24	-51.6	95.83	98.44
Earnings From Cont. Operations, 3 Yr. CAGR %	-53.39	-86.27	-56.4	42.52	-51.4
Net Income, 3 Yr. CAGR %	-53.39	-86.27	-56.4	39	-4.31
Normalized Net Income, 3 Yr. CAGR %	-56.17	-39.24	-56.4	53.88	47.28
Diluted EPS Before Extra, 3 Yr. CAGR %	-53.39	-85.52	-56.92	24.84	-62.18
Total Assets, 3 Yr. CAGR %	-98.09	0	374.17	2K	2.53K
Tangible Book Value, 3 Yr. CAGR %	5.33	-10.6	-17.99	42.68	-16.77
Common Equity, 3 Yr. CAGR %	-77.61	-10.6	-17.99	42.68	21.05
Cash From Operations, 3 Yr. CAGR %	-	-	-	-	10.72
Levered Free Cash Flow, 3 Yr. CAGR %	-68.81	-33.24	-49.53	49.31	0.59
Unlevered Free Cash Flow, 3 Yr. CAGR %	-72.39	-33.24	-49.53	49.31	104.63
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-62.03	-62.18	-	-
Gross Profit, 5 Yr. CAGR %	-62.42	-61.97	-62.18	136.46	138.24
EBITDA, 5 Yr. CAGR %	-	-	-	17.64	-
EBITA, 5 Yr. CAGR %	-23.86	-37.99	-53.04	3.02	22.27
EBIT, 5 Yr. CAGR %	-23.86	-37.99	-53.04	3.02	22.27
Earnings From Cont. Operations, 5 Yr. CAGR %	27.16	-30.81	-48.9	-65.12	-47.43
Net Income, 5 Yr. CAGR %	27.16	-30.81	-48.9	-65.64	-21.06
Normalized Net Income, 5 Yr. CAGR %	95.31	-33.11	-50.75	-10.85	2.24
Diluted EPS Before Extra, 5 Yr. CAGR %	21.45	-28.58	-49.27	-67.79	-53.31
Total Assets, 5 Yr. CAGR %	-90.44	-90.69	-75.71	520.5	610.43
Tangible Book Value, 5 Yr. CAGR %	-39.99	-38.04	-12.2	10.2	-1.87
Common Equity, 5 Yr. CAGR %	-60.43	-58.58	-65.32	10.2	22.86
Cash From Operations, 5 Yr. CAGR %	-	-13.77	-48.3	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-	-36.11	-40.79	32.3	-33.72
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-40.07	-44.97	32.3	1.5