Income Statement Regency Petroleum Company Limited

Stocks

RPL

JME202200288

End-of-day quote JAMAICA STOCK EXCHANGE 2026-09-16			5-day change	1st Jan Change
4.050 ^JMD	-0.25%		0.00%	-0.74%

08-13	Regency Petroleum Company Limited Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-13	Regency Petroleum Company Limited Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

2724f97a2b5ef9fb34.EZc_s-9EUB8F4_EeLWhkwpDNvgDeXTlUpGdLt26q4NY.S8dr2rsNMVkwl6JYWQwdjdf_6HWZL20Q70oh-jTwuqxH_nHXhHMDbUOVhg

Published financial data: REGENCY PETROLEUM COMPANY LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (JMD)	2022 (JMD)	2023 (JMD)	2024 (JMD)	2025 (JMD)
Revenues	607M	681M	929M	1.63B	2.02B
Total Revenues	607M	681M	929M	1.63B	2.02B
Cost of Goods Sold, Total	513M	570M	809M	1.39B	1.67B
Gross Profit	94.07M	111M	120M	242M	343M
Selling General & Admin Expenses, Total	18.55M	33.04M	71.6M	147M	187M
Other Operating Expenses	-3.94M	-4.74M	-1.22M	-625K	-3.7M
Other Operating Expenses, Total	14.62M	28.3M	70.38M	147M	184M
Operating Income	79.45M	83.06M	49.28M	95.11M	159M
Interest Expense, Total	-1.67M	-4.43M	-1.38M	-2.72M	-32.31M
Interest And Investment Income	-	111K	257K	108K	41.8K
Net Interest Expenses	-1.67M	-4.31M	-1.13M	-2.61M	-32.26M
Other Non Operating Income (Expenses)	-666K	-5.91M	-2.4M	-5.66M	-12.11M
EBT, Excl. Unusual Items	77.12M	72.84M	45.76M	86.85M	114M
EBT, Incl. Unusual Items	77.12M	72.84M	45.76M	86.85M	114M
Income Tax Expense	18.17M	16.51M	-	-	-
Earnings From Continuing Operations	58.95M	56.33M	45.76M	86.85M	114M
Net Income to Company	58.95M	56.33M	45.76M	86.85M	114M
Net Income - (IS)	58.95M	56.33M	45.76M	86.85M	114M
Net Income to Common Incl Extra Items	58.95M	56.33M	45.76M	86.85M	114M
Net Income to Common Excl. Extra Items	58.95M	56.33M	45.76M	86.85M	114M
Per Share Items
Net EPS - Basic	0.05	0.05	0.03	0.06	0.08
Basic EPS - Continuing Operations	0.05	0.05	0.03	0.06	0.08
Basic Weighted Average Shares Outstanding	1.15B	1.16B	1.44B	1.44B	1.44B
Net EPS - Diluted	0.05	0.05	0.03	0.06	0.08
Diluted EPS - Continuing Operations	0.05	0.05	0.03	0.06	0.08
Diluted Weighted Average Shares Outstanding	1.15B	1.16B	1.44B	1.44B	1.44B
Normalized Basic EPS	0.04	0.04	0.02	0.04	0.05
Normalized Diluted EPS	0.04	0.04	0.02	0.04	0.05
Supplemental Items
EBITDA	88.99M	98.05M	68.62M	134M	203M
EBITA	79.45M	83.06M	49.28M	95.11M	159M
EBIT	79.45M	83.06M	49.28M	95.11M	159M
EBITDAR	89.71M	-	-	-	-
Effective Tax Rate - (Ratio)	23.56	22.67	-	-	-
Total Current Taxes	18.17M	16.51M	-	-	-
Normalized Net Income	48.2M	45.52M	28.6M	54.28M	71.54M
Interest on Long-Term Debt	1.67M	9.19M	530K	8.38M	44.41M
Supplemental Operating Expense Items
Advertising Expense	582K	1.4M	6.75M	7.95M	7.72M
Selling and Marketing Expenses	870K	1.53M	8.15M	10.03M	8M
General and Administrative Expenses	16.96M	31.5M	63.44M	137M	179M
Net Rental Expense, Total	720K	-	-	-	-
Imputed Operating Lease Interest Expense	283K	-	-	-	-
Imputed Operating Lease Depreciation	437K	-	-	-	-
Maintenance & Repair Expenses, Total	445K	1.52M	2.11M	6.68M	9.73M

Fiscal Period: December	2021 (JMD)	2022 (JMD)	2023 (JMD)	2024 (JMD)	2025 (JMD)
Assets
Cash And Equivalents	1.36M	94.67M	67.1M	12.76M	15.87M
Total Cash And Short Term Investments	1.36M	94.67M	67.1M	12.76M	15.87M
Accounts Receivable, Total	13.72M	17.04M	23.35M	21.81M	27.12M
Other Receivables	14.57M	30.46M	22.9M	1.62M	137M
Total Receivables	28.3M	47.51M	46.25M	23.44M	164M
Inventory	22.94M	4.11M	7.8M	21.12M	28.51M
Other Current Assets, Total	4.98M	19.45M	77.22M	83.02M	70.87M
Total Current Assets	57.57M	166M	198M	140M	279M
Gross Property Plant And Equipment	105M	301M	497M	668M	941M
Accumulated Depreciation	-19.72M	-35.01M	-55.08M	-95.98M	-153M
Net Property Plant And Equipment	85.19M	266M	442M	572M	787M
Deferred Charges Long-Term	-	-	64.54M	171M	217M
Total Assets	143M	432M	705M	884M	1.28B
Liabilities
Accrued Expenses, Total	2.66M	17.62K	955K	1.99M	5M
Current Portion of Long-Term Debt	-	-	-	216M	229M
Current Portion of Leases	-	438K	493K	2.11M	2.91M
Current Income Taxes Payable	20.91M	16.51M	-	-	-
Other Current Liabilities	17.94M	19.49M	46.99M	62.11M	148M
Total Current Liabilities	41.51M	36.45M	48.44M	282M	385M
Long-Term Debt	28.9M	-	216M	-	18.65M
Long-Term Leases	-	6.6M	6.11M	80.32M	251M
Total Liabilities	70.41M	43.05M	270M	362M	654M
Common Stock, Total	8K	260M	260M	260M	260M
Retained Earnings	72.35M	129M	174M	261M	376M
Comprehensive Income and Other	-	-	209K	17.44K	-6.36M
Total Common Equity	72.36M	389M	435M	521M	630M
Total Equity	72.36M	389M	435M	521M	630M
Total Liabilities And Equity	143M	432M	705M	884M	1.28B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.15B	1.44B	1.44B	1.44B	1.44B
ECS Total Common Shares Outstanding	1.15B	1.44B	1.44B	1.44B	1.44B
Book Value / Share	0.06	0.27	0.3	0.36	0.44
Tangible Book Value	72.36M	389M	435M	521M	630M
Tangible Book Value Per Share	0.06	0.27	0.3	0.36	0.44
Total Debt	28.9M	7.04M	222M	298M	501M
Net Debt	27.54M	-87.63M	155M	285M	485M
Debt Equivalent Oper. Leases	5.76M	-	-	-	-
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Finished Goods, Total	22.94M	4.11M	7.8M	21.12M	28.51M
Land - (BS)	-	-	12.1M	12.1M	12.1M
Buildings, Total	-	-	275M	278M	293M
Machinery, Total	29.67M	34.89M	37.01M	39.06M	45.09M
Accumulated Allowance for Doubtful Accounts (Supple)	-	1.84M	625K	5.12M	6.04M

Fiscal Period: December	2021 (JMD)	2022 (JMD)	2023 (JMD)	2024 (JMD)	2025 (JMD)
Net Income	58.95M	56.33M	45.76M	86.85M	114M
Depreciation & Amortization - CF	9.54M	15.29M	20.07M	40.9M	57.44M
Depreciation & Amortization, Total	9.54M	15.29M	20.07M	40.9M	57.44M
Asset Writedown & Restructuring Costs	-	-	9.74M	-	-
Other Operating Activities, Total	-	-	209K	-191K	-6.38M
Change In Accounts Receivable	-11.21M	-22.17M	-63.92M	-6.65M	-64.92M
Change In Inventories	-20.69M	18.83M	-3.7M	-13.32M	-7.39M
Change In Accounts Payable	14.7M	-1.1M	28.44M	16.13M	89.37M
Change In Income Taxes	18.17M	-4.4M	-16.51M	-	-
Change in Other Net Operating Assets	-15.78M	-11.51M	-57.14M	-82.52M	-110M
Cash from Operations	53.68M	51.27M	-37.05M	41.19M	72.83M
Capital Expenditure	-43.35M	-189M	-206M	-93.83M	-92.02M
Other Investing Activities, Total	-	-7.25M	-	-77.54M	-180M
Cash from Investing	-43.35M	-196M	-206M	-171M	-272M
Long-Term Debt Issued, Total	-	7.25M	216M	77.54M	203M
Total Debt Issued	-	7.25M	216M	77.54M	203M
Long-Term Debt Repaid, Total	-10M	-29.12M	-438K	-1.71M	-
Total Debt Repaid	-10M	-29.12M	-438K	-1.71M	-
Issuance of Common Stock	-	260M	-	-	-
Cash from Financing	-10M	238M	215M	75.83M	203M
Miscellaneous Cash Flow Adjustments	-	1	-	-	-
Net Change in Cash	334K	93.31M	-27.57M	-54.34M	3.11M
Supplemental Items
Levered Free Cash Flow	426	-145M	-204M	24.67M	-1.87M
Unlevered Free Cash Flow	1.04M	-142M	-203M	26.37M	18.33M
Change In Net Working Capital	14.81M	20.35M	48.28M	-19.85M	46.37M
Net Debt Issued / Repaid	-10M	-21.86M	215M	75.83M	203M

Fiscal Period: December	2021 (JMD)	2022 (JMD)	2023 (JMD)	2024 (JMD)	2025 (JMD)
Profitability
Return on Assets	48.75	18.07	5.42	7.48	9.16
Return on Total Capital	64.67	20.88	5.85	8.05	10.18
Return On Equity %	137.47	24.43	11.11	18.16	19.89
Return on Common Equity	137.47	24.43	11.11	18.16	19.89
Margin Analysis
Gross Profit Margin %	15.51	16.35	12.88	14.81	16.98
SG&A Margin	3.06	4.85	7.71	9.02	9.29
EBITDA Margin %	14.67	14.39	7.39	8.23	10.07
EBITA Margin %	13.1	12.19	5.31	5.83	7.87
EBIT Margin %	13.1	12.19	5.31	5.83	7.87
Income From Continuing Operations Margin %	9.72	8.27	4.93	5.32	5.67
Net Income Margin %	9.72	8.27	4.93	5.32	5.67
Net Avail. For Common Margin %	9.72	8.27	4.93	5.32	5.67
Normalized Net Income Margin	7.95	6.68	3.08	3.33	3.55
Levered Free Cash Flow Margin	0	-21.27	-21.96	1.51	-0.09
Unlevered Free Cash Flow Margin	0.17	-20.87	-21.87	1.62	0.91
Asset Turnover
Asset Turnover	5.96	2.37	1.63	2.05	1.86
Fixed Assets Turnover	8.88	3.88	2.62	3.22	2.97
Receivables Turnover (Average Receivables)	74.73	44.28	45.98	72.27	82.46
Inventory Turnover (Average Inventory)	40.7	42.13	135.84	96.12	67.49
Short Term Liquidity
Current Ratio	1.39	4.55	4.1	0.5	0.73
Quick Ratio	0.71	3.9	2.34	0.13	0.47
Operating Cash Flow to Current Liabilities	1.29	1.41	-0.76	0.15	0.19
Days Sales Outstanding (Average Receivables)	4.88	8.24	7.94	5.06	4.43
Days Outstanding Inventory (Average Inventory)	8.97	8.66	2.69	3.81	5.41
Long Term Solvency
Total Debt/Equity	39.94	1.81	51.1	57.15	79.54
Total Debt / Total Capital	28.54	1.78	33.82	36.37	44.3
LT Debt/Equity	39.94	1.7	50.99	15.4	42.77
Long-Term Debt / Total Capital	28.54	1.67	33.75	9.8	23.82
Total Liabilities / Total Assets	49.32	9.97	38.32	40.98	50.96
EBIT / Interest Expense	47.69	18.77	35.6	34.98	4.92
EBITDA / Interest Expense	53.42	22.22	50.09	50.02	6.69
(EBITDA - Capex) / Interest Expense	27.4	-20.48	-98.48	15.51	3.85
Total Debt / EBITDA	0.32	0.07	3.2	2.19	2.32
Net Debt / EBITDA	0.31	-0.89	2.24	2.1	2.24
Total Debt / (EBITDA - Capex)	0.63	-0.08	-1.63	7.06	4.03
Net Debt / (EBITDA - Capex)	0.6	0.97	-1.14	6.76	3.9
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	213.28	12.28	36.35	75.71	23.63
Gross Profit, 1 Yr. Growth %	199.32	18.38	7.45	102.02	41.82
EBITDA, 1 Yr. Growth %	277.34	10.17	-31.72	95.73	51.23
EBITA, 1 Yr. Growth %	334.9	4.54	-42.38	93.01	67
EBIT, 1 Yr. Growth %	334.9	4.54	-42.38	93.01	67
Earnings From Cont. Operations, 1 Yr. Growth %	331.95	-4.45	-18.77	89.8	31.8
Net Income, 1 Yr. Growth %	331.95	-4.45	-18.77	89.8	31.8
Normalized Net Income, 1 Yr. Growth %	370.7	-5.55	-37.18	89.8	31.8
Diluted EPS Before Extra, 1 Yr. Growth %	331.99	-5.55	-34.26	89.8	31.81
Accounts Receivable, 1 Yr. Growth %	446.59	24.19	37.01	-6.59	24.32
Inventory, 1 Yr. Growth %	920.33	-82.09	89.97	170.65	34.96
Net Property, Plant and Equip., 1 Yr. Growth %	65.78	212.4	66.08	29.52	37.55
Total Assets, 1 Yr. Growth %	134.26	202.52	63.23	25.34	45.28
Tangible Book Value, 1 Yr. Growth %	439.65	437.38	11.82	19.93	20.73
Common Equity, 1 Yr. Growth %	439.65	437.38	11.82	19.93	20.73
Cash From Operations, 1 Yr. Growth %	132.59	-4.49	-172.26	-211.19	76.81
Capital Expenditures, 1 Yr. Growth %	393.45	335.99	8.83	-54.38	-1.93
Levered Free Cash Flow, 1 Yr. Growth %	-	-34.01M	40.76	-112.09	-107.56
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-13.74K	44.45	-112.98	-30.5
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	87.56	23.74	54.79	47.38
Gross Profit, 2 Yr. CAGR %	-	88.24	12.78	47.34	69.19
EBITDA, 2 Yr. CAGR %	-	103.89	-12.19	15.6	72.05
EBITA, 2 Yr. CAGR %	-	113.23	-21.24	5.46	79.53
EBIT, 2 Yr. CAGR %	-	113.23	-21.24	5.46	79.53
Earnings From Cont. Operations, 2 Yr. CAGR %	-	103.16	-11.9	24.17	58.17
Net Income, 2 Yr. CAGR %	-	103.16	-11.9	24.17	58.17
Normalized Net Income, 2 Yr. CAGR %	-	110.85	-22.97	9.2	58.17
Diluted EPS Before Extra, 2 Yr. CAGR %	-	102	-21.2	11.71	58.17
Accounts Receivable, 2 Yr. CAGR %	-	160.54	30.44	13.13	7.76
Inventory, 2 Yr. CAGR %	-	35.18	-41.67	126.75	91.12
Net Property, Plant and Equip., 2 Yr. CAGR %	-	127.57	127.78	46.66	33.47
Total Assets, 2 Yr. CAGR %	-	166.21	122.21	43.03	34.94
Tangible Book Value, 2 Yr. CAGR %	-	438.52	145.13	15.8	20.33
Common Equity, 2 Yr. CAGR %	-	438.52	145.13	15.8	20.33
Cash From Operations, 2 Yr. CAGR %	-	49.04	-16.93	-10.36	40.21
Capital Expenditures, 2 Yr. CAGR %	-	363.83	117.83	-29.54	-33.11
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	69.09K	-58.74	-90.44
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	1.3K	-56.7	-69.96
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	68.65	39.08	43.61
Gross Profit, 3 Yr. CAGR %	-	-	56.15	36.97	45.43
EBITDA, 3 Yr. CAGR %	-	-	42.76	14.71	26.43
EBITA, 3 Yr. CAGR %	-	-	39.21	6.18	22.92
EBIT, 3 Yr. CAGR %	-	-	39.21	6.18	22.92
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	49.67	13.79	26.66
Net Income, 3 Yr. CAGR %	-	-	49.67	13.79	26.66
Normalized Net Income, 3 Yr. CAGR %	-	-	40.83	4.04	16.26
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	38.95	5.63	18.04
Accounts Receivable, 3 Yr. CAGR %	-	-	110.3	16.7	16.74
Inventory, 3 Yr. CAGR %	-	-	51.42	-2.71	90.74
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	104.89	88.71	43.56
Total Assets, 3 Yr. CAGR %	-	-	126.16	83.6	43.78
Tangible Book Value, 3 Yr. CAGR %	-	-	218.89	93.16	17.42
Common Equity, 3 Yr. CAGR %	-	-	218.89	93.16	17.42
Cash From Operations, 3 Yr. CAGR %	-	-	17.09	-8.45	12.41
Capital Expenditures, 3 Yr. CAGR %	-	-	186.08	29.36	-21.33
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	3.77K	-76.56
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	193.61	-49.3
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	59.8
Gross Profit, 5 Yr. CAGR %	-	-	-	-	61.24
EBITDA, 5 Yr. CAGR %	-	-	-	-	53.83
EBITA, 5 Yr. CAGR %	-	-	-	-	54.12
EBIT, 5 Yr. CAGR %	-	-	-	-	54.12
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	53.01
Net Income, 5 Yr. CAGR %	-	-	-	-	53.01
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	47.52
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	46.34
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	60.95
Inventory, 5 Yr. CAGR %	-	-	-	-	66.2
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	72.61
Total Assets, 5 Yr. CAGR %	-	-	-	-	83.95
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	115.94
Common Equity, 5 Yr. CAGR %	-	-	-	-	115.94
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	25.84
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	59.97