Income Statement PhosAgro

Stocks

PHOR

RU000A0JRKT8

Agricultural Chemicals

End-of-day quote Moscow Micex - RTS Other stock markets 2022-07-08			5-day change	1st Jan Change
7,929.00 ^RUB	+0.11%		-.--%	-

05-29	Public Joint-Stock Company PhosAgro Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
05-29	Russia's Phosagro says its board recommends no 2025 dividend	RE

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Published financial data: PHOSAGRO

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	420B	570B	440B	508B	574B
Total Revenues	420B	570B	440B	508B	574B
Cost of Goods Sold, Total	219B	269B	252B	307B	349B
Gross Profit	201B	301B	189B	200B	225B
Selling General & Admin Expenses, Total	27.89B	42.46B	32.38B	40.62B	43.96B
Other Operating Expenses	8.83B	20.39B	19.98B	25.77B	22.14B
Other Operating Expenses, Total	36.72B	62.85B	52.36B	66.39B	66.11B
Operating Income	165B	238B	136B	134B	159B
Interest Expense, Total	-4.3B	-4.47B	-7.46B	-14.96B	-22.39B
Interest And Investment Income	643M	3.82B	1.97B	5.38B	2.79B
Net Interest Expenses	-3.66B	-649M	-5.5B	-9.58B	-19.6B
Income (Loss) On Equity Invest.	13M	-	-	-	-
Currency Exchange Gains (Loss)	-838M	2.42B	-17.96B	-15.9B	11.34B
Other Non Operating Income (Expenses)	-569M	-2.7B	1.07B	509M	-219M
EBT, Excl. Unusual Items	160B	237B	114B	109B	150B
Gain (Loss) On Sale Of Investments	1.19B	-	1.02B	137M	-
Gain (Loss) On Sale Of Assets	-198M	-429M	-365M	70M	-202M
Other Unusual Items	-475M	-4.12B	-	-	-489M
EBT, Incl. Unusual Items	160B	232B	115B	109B	150B
Income Tax Expense	30.38B	47.58B	28.46B	24.58B	35.33B
Earnings From Continuing Operations	130B	185B	86.14B	84.47B	114B
Net Income to Company	130B	185B	86.14B	84.47B	114B
Minority Interest	23M	-52M	-57M	-39M	-38M
Net Income - (IS)	130B	185B	86.08B	84.43B	114B
Net Income to Common Incl Extra Items	130B	185B	86.08B	84.43B	114B
Net Income to Common Excl. Extra Items	130B	185B	86.08B	84.43B	114B
Per Share Items
Net EPS - Basic	1K	1.43K	664.74	651.97	881.89
Basic EPS - Continuing Operations	1K	1.43K	664.74	651.97	881.89
Basic Weighted Average Shares Outstanding	130M	130M	130M	130M	130M
Net EPS - Diluted	1K	1.43K	664.74	651.97	881.89
Diluted EPS - Continuing Operations	1K	1.43K	664.74	651.97	881.89
Diluted Weighted Average Shares Outstanding	130M	130M	130M	130M	130M
Normalized Basic EPS	770.13	1.14K	549.48	524.97	724.92
Normalized Diluted EPS	770.13	1.14K	549.48	524.97	724.92
Dividend Per Share	885	783	864	330	-
Payout Ratio	55.71	76.96	109.79	130	41.52
American Depositary Receipts Ratio (ADR)	0.33	0.33	0.33	0.33	0.33
Supplemental Items
EBITDA	190B	266B	167B	170B	198B
EBITA	165B	238B	136B	134B	159B
EBIT	165B	238B	136B	134B	159B
EBITDAR	191B	267B	168B	171B	201B
Effective Tax Rate - (Ratio)	18.98	20.48	24.84	22.54	23.62
Current Domestic Taxes	31.07B	-	-	-	-
Total Current Taxes	31.07B	41.46B	28.17B	25.48B	19.7B
Deferred Domestic Taxes	-692M	-	-	-	-
Total Deferred Taxes	-692M	6.12B	-6.06B	-902M	15.63B
Normalized Net Income	99.73B	148B	71.16B	67.98B	93.88B
Interest Capitalized	1.14B	976M	1.9B	4.7B	9.28B
Interest on Long-Term Debt	1.54B	1.22B	2.18B	5.13B	9.97B
Non-Cash Pension Expense	-	-	-	-	-
Supplemental Operating Expense Items
Marketing Expenses	-	-	-	856M	1.14B
Selling and Marketing Expenses	-	-	-	856M	1.14B
General and Administrative Expenses	-	-	-	-	-
Net Rental Expense, Total	1B	847M	949M	1.28B	2.2B
Imputed Operating Lease Interest Expense	257M	200M	319M	684M	1.66B
Imputed Operating Lease Depreciation	748M	647M	630M	595M	538M
Maintenance & Repair Expenses, Total	11.37B	12B	15.86B	20.51B	17.36B

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	21.71B	13.36B	29.16B	10.4B	14.68B
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	21.71B	13.36B	29.16B	10.4B	14.68B
Accounts Receivable, Total	32.67B	61.52B	50.93B	86.36B	89.6B
Other Receivables	16.41B	14.2B	17.21B	13.19B	23.95B
Notes Receivable	189M	152M	150M	2.1B	-
Total Receivables	49.28B	75.87B	68.29B	102B	114B
Inventory	41.18B	39.35B	48.47B	56.1B	65.07B
Other Current Assets, Total	15.02B	12.74B	21.33B	15.86B	24.68B
Total Current Assets	127B	141B	167B	184B	218B
Gross Property Plant And Equipment	391B	444B	506B	581B	655B
Accumulated Depreciation	-147B	-166B	-190B	-217B	-249B
Net Property Plant And Equipment	244B	279B	316B	364B	406B
Long-term Investments	2.36B	604M	1.67B	1.89B	951M
Other Intangibles, Total	1.76B	2.1B	2.77B	2.99B	3.38B
Loans Receivable Long-Term	180M	107M	74M	108M	-
Deferred Tax Assets Long-Term	9.5B	7.9B	9.75B	14.08B	11.67B
Other Long-Term Assets, Total	20.07B	24.79B	28.22B	25.4B	23.91B
Total Assets	405B	456B	526B	592B	664B
Liabilities
Accounts Payable, Total	10.97B	11.41B	14.47B	20.23B	14.95B
Accrued Expenses, Total	11.7B	10.49B	15.49B	9.5B	11.4B
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	12.71B	80.97B	86.43B	162B	210B
Current Portion of Leases	2.18B	1.28B	1.41B	1.08B	1.63B
Current Income Taxes Payable	3.33B	203M	208M	3.13B	182M
Unearned Revenue Current, Total	16.38B	17.26B	13B	10.7B	9.78B
Other Current Liabilities	9.11B	5.97B	63.76B	30.37B	20.9B
Total Current Liabilities	66.38B	128B	195B	237B	269B
Long-Term Debt	157B	110B	162B	170B	119B
Long-Term Leases	3.46B	1.66B	2.82B	3.06B	4.74B
Pension & Other Post Retirement Benefits	952M	1.05B	1.13B	1.03B	1.5B
Deferred Tax Liability Non Current	12.94B	17.82B	13.6B	17.03B	30.25B
Total Liabilities	241B	258B	374B	428B	424B
Common Stock, Total	372M	372M	372M	372M	372M
Additional Paid In Capital	7.49B	7.49B	7.49B	7.49B	7.49B
Retained Earnings	148B	191B	145B	158B	233B
Comprehensive Income and Other	8.48B	-968M	-1B	-871M	-1.27B
Total Common Equity	165B	198B	152B	165B	240B
Minority Interest	106M	158M	84M	137M	175M
Total Equity	165B	198B	152B	165B	240B
Total Liabilities And Equity	405B	456B	526B	592B	664B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	130M	130M	130M	130M	130M
ECS Total Common Shares Outstanding	130M	130M	130M	130M	130M
Book Value / Share	1.27K	1.53K	1.17K	1.27K	1.85K
Tangible Book Value	163B	195B	149B	162B	236B
Tangible Book Value Per Share	1.26K	1.51K	1.15K	1.25K	1.82K
Total Debt	175B	194B	252B	336B	335B
Net Debt	154B	180B	223B	325B	320B
Debt Equivalent of Unfunded Proj. Benefit Obligation	952M	1.05B	1.13B	1.03B	1.5B
Debt Equivalent Oper. Leases	8.04B	6.78B	7.59B	10.23B	17.58B
Minority Interest, Total (Incl. Fin. Div)	106M	158M	84M	137M	175M
Equity Method Investments, Total	569M	592M	636M	715M	951M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	10.54B	15.11B	23.77B	26.45B	29.3B
Inventories - Work In Process, Total	6.38B	5.68B	8.25B	8.22B	9.95B
Inventories - Finished Goods, Total	24.87B	18.66B	16.55B	21.73B	26.14B
Land - (BS)	116B	138B	147B	168B	193B
Machinery, Total	225B	258B	286B	322B	372B
Full Time Employees	-	-	-	-	25.92K
Part Time Employees	-	-	-	-	80
Accumulated Allowance for Doubtful Accounts (Supple)	339M	482M	474M	599M	683M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	130B	185B	86.08B	84.43B	114B
Depreciation & Amortization - CF	27.68B	29.54B	32.28B	36.55B	40.71B
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	27.68B	29.54B	32.28B	36.55B	40.71B
(Gain) Loss From Sale Of Asset	198M	429M	365M	-70M	202M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Other Operating Activities, Total	686M	-3.41B	21.16B	20.41B	-36.43B
Change In Accounts Receivable	-38.67B	7.5B	6.06B	-45.71B	-18.96B
Change In Inventories	-10.86B	-12.31B	-11.62B	-13.26B	-8.6B
Change In Accounts Payable	17.49B	-3.13B	-46M	10.38B	1.99B
Cash from Operations	126B	203B	134B	92.72B	93.11B
Capital Expenditure	-49.09B	-64B	-66.13B	-79.85B	-76.58B
Sale of Property, Plant, and Equipment	-	-	-	-	-
Divestitures	-	-36.73B	-	-	-
Investment in Marketable and Equity Securities, Total	-	1.78B	-	-	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-3.13B	-	-2.58B	2.09B
Other Investing Activities, Total	724M	3.09B	2.05B	18.7B	2.8B
Cash from Investing	-48.37B	-98.99B	-64.08B	-63.73B	-71.69B
Long-Term Debt Issued, Total	61.62B	57.17B	173B	212B	223B
Total Debt Issued	61.62B	57.17B	173B	212B	223B
Long-Term Debt Repaid, Total	-52.03B	-25.36B	-157B	-156B	-189B
Total Debt Repaid	-52.03B	-25.36B	-157B	-156B	-189B
Common Dividends Paid	-72.26B	-142B	-94.51B	-110B	-47.42B
Common & Preferred Stock Dividends Paid	-72.26B	-142B	-94.51B	-110B	-47.42B
Other Financing Activities, Total	-	-	17.12B	3.13B	6M
Cash from Financing	-62.67B	-110B	-61.2B	-50.7B	-13.36B
Foreign Exchange Rate Adjustments	-1.94B	-2.35B	6.8B	2.95B	-3.79B
Net Change in Cash	13.25B	-8.35B	15.81B	-18.76B	4.28B
Supplemental Items
Cash Interest Paid	4.94B	5.28B	7.38B	14.67B	23.4B
Cash Income Tax Paid (Refund)	28.81B	41.81B	29.78B	20.95B	34.43B
Levered Free Cash Flow	49.4B	82.72B	98.17B	-37.35B	2.94B
Unlevered Free Cash Flow	52.09B	85.51B	103B	-28B	16.93B
Change In Net Working Capital	29.36B	28.64B	-51.47B	68.32B	46.42B
Net Debt Issued / Repaid	9.59B	31.82B	16.18B	55.93B	34.06B

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	28.36	34.52	17.37	15	15.79
Return on Total Capital	33.56	40.63	21.43	18.49	18.45
Return On Equity %	95.26	101.95	49.32	53.41	56.48
Return on Common Equity	95.36	102	49.32	53.42	56.51
Margin Analysis
Gross Profit Margin %	47.88	52.79	42.86	39.43	39.2
SG&A Margin	6.63	7.46	7.36	8	7.66
EBITDA Margin %	45.3	46.73	38.04	33.39	34.57
EBITA Margin %	39.14	41.75	30.96	26.36	27.67
EBIT Margin %	39.14	41.75	30.96	26.36	27.67
Income From Continuing Operations Margin %	30.84	32.43	19.56	16.64	19.92
Net Income Margin %	30.84	32.42	19.55	16.63	19.91
Net Avail. For Common Margin %	30.84	32.42	19.55	16.63	19.91
Normalized Net Income Margin	23.72	25.98	16.16	13.39	16.37
Levered Free Cash Flow Margin	11.75	14.52	22.3	-7.36	0.51
Unlevered Free Cash Flow Margin	12.39	15.01	23.36	-5.52	2.95
Asset Turnover
Asset Turnover	1.16	1.32	0.9	0.91	0.91
Fixed Assets Turnover	1.78	2.18	1.48	1.49	1.49
Receivables Turnover (Average Receivables)	19.32	12.09	7.83	7.4	6.52
Inventory Turnover (Average Inventory)	6.11	6.68	5.73	5.88	5.76
Short Term Liquidity
Current Ratio	1.92	1.11	0.86	0.78	0.81
Quick Ratio	1.07	0.7	0.5	0.46	0.48
Operating Cash Flow to Current Liabilities	1.9	1.59	0.69	0.39	0.35
Days Sales Outstanding (Average Receivables)	18.9	30.18	46.61	49.49	55.98
Days Outstanding Inventory (Average Inventory)	59.75	54.65	63.7	62.24	63.41
Average Days Payable Outstanding	14.63	15.29	18.11	20.15	17.95
Cash Conversion Cycle (Average Days)	64.01	69.55	92.19	91.57	101.44
Long Term Solvency
Total Debt/Equity	106.55	97.96	166.47	203.83	139.77
Total Debt / Total Capital	51.59	49.49	62.47	67.09	58.29
LT Debt/Equity	97.51	56.36	108.52	105.04	51.63
Long-Term Debt / Total Capital	47.21	28.47	40.73	34.57	21.53
Total Liabilities / Total Assets	59.39	56.6	71.16	72.2	63.88
EBIT / Interest Expense	38.23	53.23	18.27	8.94	7.09
EBITDA / Interest Expense	44.66	59.84	22.59	11.39	8.91
(EBITDA - Capex) / Interest Expense	33.26	45.52	13.73	6.05	5.49
Total Debt / EBITDA	0.91	0.72	1.5	1.97	1.68
Net Debt / EBITDA	0.8	0.67	1.32	1.91	1.61
Total Debt / (EBITDA - Capex)	1.23	0.95	2.46	3.71	2.73
Net Debt / (EBITDA - Capex)	1.07	0.89	2.18	3.6	2.61
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	65.63	35.44	-22.69	15.3	12.99
Gross Profit, 1 Yr. Growth %	130.97	49.34	-37.23	6.48	12.31
EBITDA, 1 Yr. Growth %	130.03	39.71	-37.07	1.22	17.06
EBITA, 1 Yr. Growth %	184.71	44.47	-42.66	-1.85	18.72
EBIT, 1 Yr. Growth %	184.71	44.47	-42.66	-1.85	18.72
Earnings From Cont. Operations, 1 Yr. Growth %	666.35	42.44	-53.37	-1.94	35.25
Net Income, 1 Yr. Growth %	665.99	42.38	-53.38	-1.92	35.27
Normalized Net Income, 1 Yr. Growth %	463.25	48.38	-51.91	-4.46	38.04
Diluted EPS Before Extra, 1 Yr. Growth %	665.99	42.38	-53.38	-1.92	35.27
Accounts Receivable, 1 Yr. Growth %	200.78	88.27	-17.21	69.57	3.75
Inventory, 1 Yr. Growth %	34.65	-4.44	23.17	15.76	15.98
Net Property, Plant and Equip., 1 Yr. Growth %	7.49	14.08	13.31	15.22	11.54
Total Assets, 1 Yr. Growth %	26.7	12.37	15.37	13.32	12.05
Tangible Book Value, 1 Yr. Growth %	53.76	20.08	-23.9	8.64	46.19
Common Equity, 1 Yr. Growth %	53.08	20.07	-23.3	8.62	45.59
Cash From Operations, 1 Yr. Growth %	50.74	61.05	-33.94	-30.96	0.43
Capital Expenditures, 1 Yr. Growth %	16.61	30.36	3.33	20.76	-4.1
Levered Free Cash Flow, 1 Yr. Growth %	77.16	67.44	18.68	-138.12	-107.85
Unlevered Free Cash Flow, 1 Yr. Growth %	70.97	64.15	20.26	-127.28	-160.32
Dividend Per Share, 1 Yr. Growth %	197.98	-11.53	10.34	-61.81	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	30.18	49.78	2.33	-5.58	14.14
Gross Profit, 2 Yr. CAGR %	34.14	85.72	-3.18	-18.4	9.36
EBITDA, 2 Yr. CAGR %	58.91	79.27	-6.23	-20.19	8.82
EBITA, 2 Yr. CAGR %	77.46	102.81	-8.99	-24.98	7.91
EBIT, 2 Yr. CAGR %	77.46	102.81	-8.99	-24.98	7.91
Earnings From Cont. Operations, 2 Yr. CAGR %	62	230.4	-18.5	-32.38	15.16
Net Income, 2 Yr. CAGR %	62.12	230.24	-18.53	-32.38	15.18
Normalized Net Income, 2 Yr. CAGR %	60.62	189.09	-15.53	-32.22	14.86
Diluted EPS Before Extra, 2 Yr. CAGR %	62.12	230.24	-18.53	-32.38	15.18
Accounts Receivable, 2 Yr. CAGR %	52.14	137.97	24.85	18.48	32.64
Inventory, 2 Yr. CAGR %	18.34	13.44	8.49	19.41	15.87
Net Property, Plant and Equip., 2 Yr. CAGR %	8.83	10.73	13.69	14.26	13.37
Total Assets, 2 Yr. CAGR %	15.75	19.32	13.86	14.03	12.68
Tangible Book Value, 2 Yr. CAGR %	14.62	35.88	-4.41	-9.08	26.02
Common Equity, 2 Yr. CAGR %	14.52	35.57	-4.04	-8.73	25.75
Cash From Operations, 2 Yr. CAGR %	32.82	55.81	3.14	-32.46	-16.73
Capital Expenditures, 2 Yr. CAGR %	7.28	23.3	16.06	11.7	7.61
Levered Free Cash Flow, 2 Yr. CAGR %	46.12	72.23	40.96	-32.8	-82.69
Unlevered Free Cash Flow, 2 Yr. CAGR %	43.5	67.53	40.5	-42.78	-59.39
Dividend Per Share, 2 Yr. CAGR %	114.69	62.37	-1.19	-35.08	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	21.69	31.91	20.15	6.48	0.24
Gross Profit, 3 Yr. CAGR %	22.61	39.02	29.36	-0.18	-9.23
EBITDA, 3 Yr. CAGR %	36.14	52.23	26.46	-3.81	-9.34
EBITA, 3 Yr. CAGR %	44.47	65.7	33.11	-6.67	-12.6
EBIT, 3 Yr. CAGR %	44.47	65.7	33.11	-6.67	-12.6
Earnings From Cont. Operations, 3 Yr. CAGR %	80.27	55.2	72.03	-13.31	-14.8
Net Income, 3 Yr. CAGR %	80.46	55.25	71.95	-13.33	-14.8
Normalized Net Income, 3 Yr. CAGR %	77.38	56.43	58.99	-11.99	-14.07
Diluted EPS Before Extra, 3 Yr. CAGR %	80.46	55.25	71.95	-13.33	-14.8
Accounts Receivable, 3 Yr. CAGR %	18.25	63.34	67.37	38.26	13.36
Inventory, 3 Yr. CAGR %	9.1	10.2	16.59	10.86	18.25
Net Property, Plant and Equip., 3 Yr. CAGR %	9.48	10.55	11.59	14.2	13.35
Total Assets, 3 Yr. CAGR %	12.31	14.61	17.99	13.48	13.37
Tangible Book Value, 3 Yr. CAGR %	14.71	16.41	12	-0.24	6.52
Common Equity, 3 Yr. CAGR %	14.49	16.34	12.13	0.01	6.64
Cash From Operations, 3 Yr. CAGR %	28.36	41.63	17.05	-9.77	-22.91
Capital Expenditures, 3 Yr. CAGR %	8.52	14.48	16.25	17.61	6.16
Levered Free Cash Flow, 3 Yr. CAGR %	111.52	52.9	52.12	-8.9	-67.13
Unlevered Free Cash Flow, 3 Yr. CAGR %	85.69	50.07	50	-18.69	-41.72
Dividend Per Share, 3 Yr. CAGR %	66.42	59.77	42.75	-28.02	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	17.5	25.72	13.54	15.39	17.71
Gross Profit, 5 Yr. CAGR %	15.12	30.44	11.56	12.34	20.87
EBITDA, 5 Yr. CAGR %	21.15	38.93	17.28	17.58	19.08
EBITA, 5 Yr. CAGR %	21.45	45.39	20.09	20.69	22.39
EBIT, 5 Yr. CAGR %	21.48	45.39	20.09	20.69	22.39
Earnings From Cont. Operations, 5 Yr. CAGR %	16.71	48.79	31.23	11.32	46.51
Net Income, 5 Yr. CAGR %	16.71	48.78	31.29	11.34	46.49
Normalized Net Income, 5 Yr. CAGR %	16.13	46.86	31.83	11.95	39.6
Diluted EPS Before Extra, 5 Yr. CAGR %	16.71	48.78	31.29	11.34	46.49
Accounts Receivable, 5 Yr. CAGR %	21.64	32.66	20.85	43.65	52.5
Inventory, 5 Yr. CAGR %	15.61	9.11	8.86	13.79	16.3
Net Property, Plant and Equip., 5 Yr. CAGR %	9.58	9.75	11.15	12.02	12.29
Total Assets, 5 Yr. CAGR %	12.08	12.61	12.93	14.38	15.71
Tangible Book Value, 5 Yr. CAGR %	13.32	15.2	6.64	5.46	17.41
Common Equity, 5 Yr. CAGR %	13.26	15.03	6.69	5.58	17.39
Cash From Operations, 5 Yr. CAGR %	20.17	46.63	17.61	5.32	2.15
Capital Expenditures, 5 Yr. CAGR %	4.05	12.25	11.47	13.36	12.71
Levered Free Cash Flow, 5 Yr. CAGR %	53.19	48.73	79.83	10.05	-36.25
Unlevered Free Cash Flow, 5 Yr. CAGR %	43.43	58.12	66.09	2.05	-11.09
Dividend Per Share, 5 Yr. CAGR %	39.92	57.42	35.1	11.44	-