Income Statement Pescanova, S.A.

Stocks

PVA

ES0169350016

Food Processing

Market Closed - BME 11:35:22 2026-09-25 EDT			5-day change	1st Jan Change
0.2380 ^EUR	+0.42%		-1.65%	-15.00%

07-29	Pescanova, S.A. Reports Earnings Results for the Half Year Ended May 31, 2026	CI
06-12	Spanish stocks - Factors to watch on June 12	RE

d8487af9486328fe56f0d01.lmdF21TJICpZ_5g6IjyyS_8zQdlqjyfu2hc0TP16vkc.2gNoumOPUUJgrvVMT0z-CKV-d5w8x1aHsXB1JJlCjT31LXCIH5FKWg233Q

Published financial data: PESCANOVA, S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: November	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Revenues	-	-	300K	309K	317K
Total Revenues	-	-	300K	309K	317K
Cost of Goods Sold, Total	-	-	-	-	-
Gross Profit	-	-	300K	309K	317K
Selling General & Admin Expenses, Total	208K	60K	110K	165K	174K
Depreciation & Amortization - (IS)	-	-	-	-	-
Other Operating Expenses	-245K	4.51M	143K	108K	102K
Other Operating Expenses, Total	-37K	4.57M	253K	273K	276K
Operating Income	37K	-4.57M	47K	36K	41K
Interest Expense, Total	-2.02M	-	-	-	-838K
Interest And Investment Income	1.88M	2.78M	-	-	699K
Net Interest Expenses	-131K	2.78M	-	-	-139K
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-	-5.08M	-733K	-706K	-
EBT, Excl. Unusual Items	-94K	-6.87M	-686K	-670K	-98K
Gain (Loss) On Sale Of Assets	120K	-	-	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	26K	-6.87M	-686K	-670K	-98K
Earnings From Continuing Operations	26K	-6.87M	-686K	-670K	-98K
Net Income to Company	26K	-6.87M	-686K	-670K	-98K
Net Income - (IS)	26K	-6.87M	-686K	-670K	-98K
Net Income to Common Incl Extra Items	26K	-6.87M	-686K	-670K	-98K
Net Income to Common Excl. Extra Items	26K	-6.87M	-686K	-670K	-98K
Per Share Items
Net EPS - Basic	0	-0.24	-	-0.02	-0
Basic EPS - Continuing Operations	0	-0.24	-	-0.02	-0
Basic Weighted Average Shares Outstanding	28.74M	28.74M	-	28.74M	28.74M
Net EPS - Diluted	0	-0.24	-	-0.02	-0
Diluted EPS - Continuing Operations	0	-0.24	-	-0.02	-0
Diluted Weighted Average Shares Outstanding	28.74M	28.74M	-	28.74M	28.74M
Normalized Basic EPS	-0	-0.15	-	-0.01	-0
Normalized Diluted EPS	-0	-0.15	-	-0.01	-0
Supplemental Items
EBITDA	38K	-	839K	828K	-
EBITA	37K	-4.57M	47K	36K	41K
EBIT	37K	-4.57M	47K	36K	41K
Total Revenues (As Reported)	-	-	-	-	-
Normalized Net Income	-58.75K	-4.3M	-429K	-419K	-61.25K
Supplemental Operating Expense Items
Advertising Expense	7K	-	-	-	-
Selling and Marketing Expenses	-	-	-	-	-

Fiscal Period: November	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Assets
Cash And Equivalents	160K	-2K	-	225K	241K
Short Term Investments	802K	1.14M	7.48M	7.3M	7.3M
Total Cash And Short Term Investments	962K	1.14M	7.48M	7.53M	7.54M
Accounts Receivable, Total	82K	82K	71K	15K	17K
Other Receivables	16K	10K	7K	-	-
Total Receivables	98K	92K	78K	15K	17K
Inventory	-	-	-	-	-
Other Current Assets, Total	-	1K	-	-	-
Total Current Assets	1.06M	1.24M	7.56M	7.54M	7.56M
Net Property Plant And Equipment	-	-	-	-	-
Long-term Investments	47.49M	46.54M	31.02M	25.72M	26.42M
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	48.55M	47.77M	38.58M	33.27M	33.98M
Liabilities
Accounts Payable, Total	12K	20K	-	-	-
Accrued Expenses, Total	7K	-	-	-	-
Short-term Borrowings	477K	11.58M	7.38M	7.35M	7.35M
Current Portion of Long-Term Debt	-	-	-	-	-
Other Current Liabilities	-	-	51K	37K	14K
Total Current Liabilities	496K	11.6M	7.43M	7.39M	7.36M
Long-Term Debt	12.97M	2.09M	2.1M	2.12M	2.13M
Other Non Current Liabilities	33.23M	39.1M	34.75M	30.14M	30.96M
Total Liabilities	46.69M	52.79M	44.28M	39.64M	40.46M
Common Stock, Total	172M	172M	172M	172M	172M
Additional Paid In Capital	122M	122M	122M	122M	122M
Retained Earnings	-238M	-264M	-264M	-265M	-265M
Comprehensive Income and Other	-53.96M	-35.38M	-35.38M	-35.38M	-35.38M
Total Common Equity	1.85M	-5.02M	-5.7M	-6.37M	-6.47M
Total Equity	1.85M	-5.02M	-5.7M	-6.37M	-6.47M
Total Liabilities And Equity	48.55M	47.77M	38.58M	33.27M	33.98M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	28.74M	28.74M	-	28.74M	28.74M
ECS Total Common Shares Outstanding	28.74M	28.74M	-	28.74M	28.74M
Book Value / Share	0.06	-0.17	-	-0.22	-0.23
Tangible Book Value	1.85M	-5.02M	-5.7M	-6.37M	-6.47M
Tangible Book Value Per Share	0.06	-0.17	-	-0.22	-0.23
Total Debt	13.45M	13.67M	9.48M	9.47M	9.48M
Net Debt	12.48M	12.53M	2M	1.94M	1.94M
Equity Method Investments, Total	1.4M	1M	-	-	-
Account Code - Inventory Valuation	3	3	-	3	3

Fiscal Period: November	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Net Income	26K	-6.87M	-686K	-670K	-98K
Depreciation & Amortization - CF	-	-	792K	-	-
Depreciation & Amortization, Total	-	-	792K	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Other Operating Activities, Total	-280K	6.73M	-	-	-
Change In Inventories	-	-	-	-	-
Change In Accounts Payable	-	-	-	-	-
Change in Other Net Operating Assets	-529K	-	-	-	-
Cash from Operations	-783K	-143K	106K	-670K	-98K
Capital Expenditure	-	-	-	-	-
Cash Acquisitions	-243K	-219K	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-139K	-140K	-139K
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-243K	-219K	-139K	-140K	-139K
Long-Term Debt Issued, Total	669K	207K	-	-	-
Total Debt Issued	669K	207K	-	-	-
Issuance of Common Stock	-	-	33K	1.03M	253K
Cash from Financing	669K	207K	33K	1.03M	253K
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-357K	-155K	-	220K	16K
Supplemental Items
Levered Free Cash Flow	-867K	-2.85M	867K	71.5K	-523K
Unlevered Free Cash Flow	393K	-2.85M	867K	71.5K	625
Change In Net Working Capital	-370K	-6K	-46K	-49K	25K
Net Debt Issued / Repaid	669K	207K	-	-	-

Fiscal Period: November	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Profitability
Return on Assets	0.05	-5.93	0.07	0.06	0.08
Return on Total Capital	0.15	-23.86	0.47	0.66	0.84
Return On Equity %	1.41	434.39	12.8	11.09	1.53
Return on Common Equity	1.41	434.39	12.8	11.09	1.53
Margin Analysis
Gross Profit Margin %	-	-	100	100	100
SG&A Margin	-	-	36.67	53.4	54.89
EBITDA Margin %	-	-	279.67	267.96	-
EBITA Margin %	-	-	15.67	11.65	12.93
EBIT Margin %	-	-	15.67	11.65	12.93
Income From Continuing Operations Margin %	-	-	-228.67	-216.83	-30.91
Net Income Margin %	-	-	-228.67	-216.83	-30.91
Net Avail. For Common Margin %	-	-	-228.67	-216.83	-30.91
Normalized Net Income Margin	-	-	-142.92	-135.52	-19.32
Levered Free Cash Flow Margin	-	-	289.12	23.14	-165.02
Unlevered Free Cash Flow Margin	-	-	289.12	23.14	0.2
Asset Turnover
Asset Turnover	-	-	0.01	0.01	0.01
Fixed Assets Turnover	-	-	-	-	-
Receivables Turnover (Average Receivables)	-	-	3.92	7.19	19.81
Short Term Liquidity
Current Ratio	2.14	0.11	1.02	1.02	1.03
Quick Ratio	2.14	0.11	1.02	1.02	1.03
Operating Cash Flow to Current Liabilities	-1.58	-0.01	0.01	-0.09	-0.01
Days Sales Outstanding (Average Receivables)	-	-	93.08	50.93	18.42
Long Term Solvency
Total Debt/Equity	725.3	-272.46	-166.2	-148.51	-146.52
Total Debt / Total Capital	87.88	157.98	251.06	306.14	314.95
LT Debt/Equity	699.57	-41.59	-36.85	-33.21	-32.97
Long-Term Debt / Total Capital	84.77	24.12	55.67	68.47	70.87
Total Liabilities / Total Assets	96.18	110.5	114.79	119.16	119.04
EBIT / Interest Expense	0.02	-	-	-	0.05
EBITDA / Interest Expense	0.02	-	-	-	-
(EBITDA - Capex) / Interest Expense	0.02	-	-	-	-
Total Debt / EBITDA	353.87	-	11.3	11.43	-
Net Debt / EBITDA	328.55	-	2.39	2.34	-
Total Debt / (EBITDA - Capex)	353.87	-	11.3	11.43	-
Net Debt / (EBITDA - Capex)	328.55	-	2.39	2.34	-
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	-	3	2.59
Gross Profit, 1 Yr. Growth %	-	-	-	3	2.59
EBITDA, 1 Yr. Growth %	-20.83	-	-	-1.31	-
EBITA, 1 Yr. Growth %	-21.28	-3.01K	-101.03	-23.4	13.89
EBIT, 1 Yr. Growth %	-21.28	-3.01K	-101.03	-23.4	13.89
Earnings From Cont. Operations, 1 Yr. Growth %	100	-26.53K	-90.02	-2.33	-85.37
Net Income, 1 Yr. Growth %	100	-26.53K	-90.02	-2.33	-85.37
Normalized Net Income, 1 Yr. Growth %	54.1	-26.53K	-90.02	-2.33	-85.37
Diluted EPS Before Extra, 1 Yr. Growth %	100	-26.55K	-	-	-85.37
Accounts Receivable, 1 Yr. Growth %	-13.68	0	-13.41	-78.87	13.33
Net Property, Plant and Equip., 1 Yr. Growth %	-	-	-	-	-
Total Assets, 1 Yr. Growth %	3.73	-1.6	-19.25	-13.76	2.16
Tangible Book Value, 1 Yr. Growth %	1.42	-370.66	13.67	11.75	1.54
Common Equity, 1 Yr. Growth %	1.42	-370.66	13.67	11.75	1.54
Cash From Operations, 1 Yr. Growth %	-535	-81.74	-174.13	-732.08	-85.37
Levered Free Cash Flow, 1 Yr. Growth %	-21.46	-709.27	-130.41	-91.76	-831.64
Unlevered Free Cash Flow, 1 Yr. Growth %	395.28	-709.27	-130.41	-91.76	-99.13
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	-	2.79
Gross Profit, 2 Yr. CAGR %	-	-	-	-	2.79
EBITDA, 2 Yr. CAGR %	-16.88	-	130.44	-	-
EBITA, 2 Yr. CAGR %	-18.72	886.4	-45.29	-91.13	-6.6
EBIT, 2 Yr. CAGR %	-18.72	886.4	-45.29	-91.13	-6.6
Earnings From Cont. Operations, 2 Yr. CAGR %	-82.27	2.2K	413.66	-68.78	-62.2
Net Income, 2 Yr. CAGR %	-82.27	2.2K	413.66	-68.78	-62.2
Normalized Net Income, 2 Yr. CAGR %	-66.29	961.39	413.66	-68.78	-62.2
Diluted EPS Before Extra, 2 Yr. CAGR %	-82.28	2.2K	-	-68.78	-
Accounts Receivable, 2 Yr. CAGR %	-41.91	-7.09	-6.95	-57.23	-51.07
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-	-	-
Total Assets, 2 Yr. CAGR %	3.9	1.03	-10.86	-16.55	-6.14
Tangible Book Value, 2 Yr. CAGR %	1.07	65.68	75.4	12.7	6.52
Common Equity, 2 Yr. CAGR %	1.07	65.68	75.4	12.7	6.52
Cash From Operations, 2 Yr. CAGR %	140.83	-10.87	-63.21	116.46	-3.85
Levered Free Cash Flow, 2 Yr. CAGR %	-0.86	60.75	36.12	-84.17	-22.34
Unlevered Free Cash Flow, 2 Yr. CAGR %	35.86	499.44	36.12	-84.17	-97.32
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	27.13	-	-
Gross Profit, 3 Yr. CAGR %	-	-	160.35	-	-
EBITDA, 3 Yr. CAGR %	-19.92	-	159.52	73.7	-
EBITA, 3 Yr. CAGR %	-20.98	333.85	0	-38.79	-79.23
EBIT, 3 Yr. CAGR %	-20.98	333.85	0	-38.79	-79.23
Earnings From Cont. Operations, 3 Yr. CAGR %	-47.43	102.55	275.08	195.37	-75.75
Net Income, 3 Yr. CAGR %	-47.43	102.55	275.08	195.37	-75.75
Normalized Net Income, 3 Yr. CAGR %	-19.32	102.55	124.04	195.37	-75.75
Diluted EPS Before Extra, 3 Yr. CAGR %	-47.45	102.55	-	195.45	-75.75
Accounts Receivable, 3 Yr. CAGR %	-44.63	-30.38	-9.25	-43.23	-40.82
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-	-
Total Assets, 3 Yr. CAGR %	3.25	2.03	-6.24	-11.84	-10.73
Tangible Book Value, 3 Yr. CAGR %	-11.14	40.35	46.13	50.93	8.85
Common Equity, 3 Yr. CAGR %	-11.14	40.35	46.13	50.93	8.85
Cash From Operations, 3 Yr. CAGR %	439.01	1.94	-16.18	-5.06	-11.83
Levered Free Cash Flow, 3 Yr. CAGR %	-16.01	47.88	-7.72	-46.55	-43.18
Unlevered Free Cash Flow, 3 Yr. CAGR %	18.9	137.46	121.91	-46.55	-93.97
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	32.73	16.77
Gross Profit, 5 Yr. CAGR %	-	-	-	74.68	79.52
EBITDA, 5 Yr. CAGR %	-	-	62.52	72	-
EBITA, 5 Yr. CAGR %	-41.96	66.16	-8.92	-8.46	-2.69
EBIT, 5 Yr. CAGR %	-41.96	66.16	-8.92	-8.46	-2.69
Earnings From Cont. Operations, 5 Yr. CAGR %	-61.31	309.06	30.83	-4.12	49.78
Net Income, 5 Yr. CAGR %	-61.31	309.06	30.83	-4.12	49.78
Normalized Net Income, 5 Yr. CAGR %	-51.9	72.26	30.83	-4.12	9.95
Diluted EPS Before Extra, 5 Yr. CAGR %	-60.98	309.37	-	-4.12	49.8
Accounts Receivable, 5 Yr. CAGR %	-12.94	-21.78	-31.85	-42.71	-29.12
Total Assets, 5 Yr. CAGR %	0.76	0.66	-2.65	-5.85	-6.2
Tangible Book Value, 5 Yr. CAGR %	-8.1	12.2	16.64	28.56	28.77
Common Equity, 5 Yr. CAGR %	-8.1	12.2	16.64	28.56	28.77
Cash From Operations, 5 Yr. CAGR %	35.41	37.59	84.19	37.77	-11.45
Levered Free Cash Flow, 5 Yr. CAGR %	-41.24	-4.13	-9.93	-39.5	-13.87
Unlevered Free Cash Flow, 5 Yr. CAGR %	-49.03	1.91	29.97	-19.61	-62.05