Financial Ratios SC Comrep SA

Stocks

COTN

ROCOTNACNOR8

End-of-day quote Bucharest S.E. 2026-09-03			5-day change	1st Jan Change
4.440 ^RON	+16.84%		0.00%	-31.69%

08-11	SC Comrep SA Reports Earnings Results for the Half Year Ended June 30, 2026	CI
04-14	SC Comrep SA Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: SC COMREP SA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Revenues	25.17M	25.22M	22.82M	24.33M	23.9M
Total Revenues	25.17M	25.22M	22.82M	24.33M	23.9M
Cost of Goods Sold, Total	8.15M	8.26M	5.96M	4.58M	2.13M
Gross Profit	17.02M	16.96M	16.86M	19.76M	21.77M
Selling General & Admin Expenses, Total	6.87M	7.7M	11M	11.82M	12.21M
Depreciation & Amortization - (IS)	820K	918K	893K	876K	712K
Other Operating Expenses	10.89M	7.7M	4.38M	6.42M	8.18M
Other Operating Expenses, Total	18.59M	16.32M	16.27M	19.12M	21.1M
Operating Income	-1.56M	636K	595K	640K	674K
Interest Expense, Total	-249K	-435K	-463K	-417K	-456K
Interest And Investment Income	658	655	1.31K	1.58K	1.64K
Net Interest Expenses	-248K	-434K	-461K	-416K	-454K
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-348	1.25K	25.16K	-48.79K	-7.12K
EBT, Excl. Unusual Items	-1.81M	203K	159K	176K	213K
Gain (Loss) On Sale Of Assets	-	-	-	-	-
EBT, Incl. Unusual Items	-1.81M	203K	159K	176K	213K
Income Tax Expense	-	78.82K	117K	167K	149K
Earnings From Continuing Operations	-1.81M	124K	41.34K	8.15K	64.12K
Net Income to Company	-1.81M	124K	41.34K	8.15K	64.12K
Net Income - (IS)	-1.81M	124K	41.34K	8.15K	64.12K
Net Income to Common Incl Extra Items	-1.81M	124K	41.34K	8.15K	64.12K
Net Income to Common Excl. Extra Items	-1.81M	124K	41.34K	8.15K	64.12K
Per Share Items
Net EPS - Basic	-2.58	0.18	0.06	0.01	0.09
Basic EPS - Continuing Operations	-2.58	0.18	0.06	0.01	0.09
Basic Weighted Average Shares Outstanding	702K	702K	702K	702K	702K
Net EPS - Diluted	-2.58	0.18	0.06	0.01	0.09
Diluted EPS - Continuing Operations	-2.58	0.18	0.06	0.01	0.09
Diluted Weighted Average Shares Outstanding	702K	702K	702K	702K	702K
Normalized Basic EPS	-1.61	0.18	0.14	0.16	0.19
Normalized Diluted EPS	-1.61	0.18	0.14	0.16	0.19
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	-743K	1.46M	1.49M	1.52M	1.39M
EBITA	-1.56M	636K	595K	640K	674K
EBIT	-1.56M	636K	595K	640K	674K
Total Revenues (As Reported)	29.3M	25.53M	24.76M	25.42M	27.08M
Effective Tax Rate - (Ratio)	-	38.87	73.95	95.36	69.88
Total Current Taxes	-	-	-	-	-
Normalized Net Income	-1.13M	127K	99.17K	110K	133K
Supplemental Operating Expense Items
General and Administrative Expenses	-	-	-	-	210K

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Assets
Cash And Equivalents	1.83M	1.72M	1.62M	3.3M	1.74M
Short Term Investments	26.51K	26.75K	52.54K	19.28K	20.73K
Total Cash And Short Term Investments	1.85M	1.74M	1.68M	3.32M	1.76M
Accounts Receivable, Total	6.49M	3.85M	2.82M	2.07M	3.22M
Other Receivables	247K	133K	143K	164K	151K
Total Receivables	6.73M	3.99M	2.97M	2.23M	3.37M
Inventory	4.56M	3.67M	4.69M	4.53M	7.02M
Prepaid Expenses	6.71K	8.13K	793	14.07K	9.61K
Total Current Assets	13.16M	9.41M	9.33M	10.1M	12.15M
Gross Property Plant And Equipment	14.51M	14.53M	14.57M	14.96M	15.08M
Accumulated Depreciation	-4.75M	-5.63M	-6.52M	-7.4M	-8.11M
Net Property Plant And Equipment	9.76M	8.9M	8.05M	7.56M	6.97M
Other Intangibles, Total	0	0	0	0	0
Other Long-Term Assets, Total	1.4M	1.39M	1.39M	1.4M	976K
Total Assets	24.32M	19.7M	18.77M	19.06M	20.09M
Liabilities
Accounts Payable, Total	8.44M	3.93M	3.08M	3.1M	3.69M
Accrued Expenses, Total	503K	467K	692K	1.17M	662K
Short-term Borrowings	4.78M	4.57M	4.45M	4.49M	-
Current Portion of Long-Term Debt	-	-	-	-	4.77M
Current Portion of Leases	-	-	-	-	92.83K
Current Income Taxes Payable	211K	427K	493K	15.95K	625K
Unearned Revenue Current, Total	2.02K	2.02K	2.03K	843	-
Other Current Liabilities	317K	279K	40.42K	42.86K	37.25K
Total Current Liabilities	14.26M	9.68M	8.75M	8.82M	9.88M
Long-Term Leases	-	-	-	-	124K
Unearned Revenue Non Current	4.89K	2.87K	832	-	-
Other Non Current Liabilities	201K	40.59K	-	210K	-
Total Liabilities	14.46M	9.72M	8.75M	9.03M	10M
Common Stock, Total	1.76M	1.76M	1.76M	1.76M	1.76M
Retained Earnings	1.79M	1.92M	1.96M	1.97M	2.03M
Comprehensive Income and Other	6.31M	6.31M	6.31M	6.31M	6.31M
Total Common Equity	9.85M	9.98M	10.02M	10.03M	10.09M
Total Equity	9.85M	9.98M	10.02M	10.03M	10.09M
Total Liabilities And Equity	24.32M	19.7M	18.77M	19.06M	20.09M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	702K	702K	702K	702K	702K
ECS Total Common Shares Outstanding	702K	702K	702K	702K	702K
Book Value / Share	14.03	14.21	14.27	14.28	14.37
Tangible Book Value	9.85M	9.98M	10.02M	10.03M	10.09M
Tangible Book Value Per Share	14.03	14.21	14.27	14.28	14.37
Total Debt	4.78M	4.57M	4.45M	4.49M	4.99M
Net Debt	2.93M	2.83M	2.77M	1.16M	3.23M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	1.57M	1.36M	1.42M	1.56M	1.34M
Inventories - Work In Process, Total	2.15M	1.23M	2.45M	2.76M	5.42M
Inventories - Finished Goods, Total	317K	563K	191K	130K	110K
Inventories - Others	533K	525K	625K	83.25K	153K
Land - (BS)	3.4M	3.4M	3.4M	3.4M	3.4M
Buildings, Total	2.88M	2.88M	2.88M	2.88M	2.9M
Machinery, Total	8.22M	8.23M	8.28M	8.66M	8.78M
Full Time Employees	128	127	127	118	105
Accumulated Allowance for Doubtful Accounts (Supple)	249K	248K	475K	1.03M	1.43M

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Net Income	-1.81M	-	-	-	-
Depreciation & Amortization - CF	820K	-	-	-	-
Depreciation & Amortization, Total	820K	-	-	-	-
Other Operating Activities, Total	2.72M	-	-	-	-
Cash from Operations	1.73M	-	-	-	-
Capital Expenditure	-2.2M	-	-	-	-
Sale of Property, Plant, and Equipment	1.13M	-	-	-	-
Other Investing Activities, Total	658	-	-	-	-
Cash from Investing	-1.07M	-	-	-	-
Long-Term Debt Repaid, Total	-337K	-	-	-	-
Total Debt Repaid	-337K	-	-	-	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Cash from Financing	-337K	-	-	-	-
Net Change in Cash	327K	-	-	-	-
Supplemental Items
Cash Interest Paid	249K	-	-	-	-
Cash Income Tax Paid (Refund)	70.66K	-	-	-	-
Levered Free Cash Flow	-30.75K	-	-	-	-
Unlevered Free Cash Flow	125K	-	-	-	-
Change In Net Working Capital	-2.48M	738K	791K	-915K	2.94M
Net Debt Issued / Repaid	-337K	-	-	-	-

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Profitability
Return on Assets	-4.13	1.81	1.93	2.12	2.15
Return on Total Capital	-6.12	2.72	2.56	2.76	2.85
Return On Equity %	-16.84	1.25	0.41	0.08	0.64
Return on Common Equity	-16.84	1.25	0.41	0.08	0.64
Margin Analysis
Gross Profit Margin %	67.64	67.25	73.89	81.19	91.09
SG&A Margin	27.31	30.53	48.19	48.58	51.09
EBITDA Margin %	-2.95	5.77	6.52	6.23	5.8
EBITA Margin %	-6.21	2.52	2.61	2.63	2.82
EBIT Margin %	-6.21	2.52	2.61	2.63	2.82
Income From Continuing Operations Margin %	-7.2	0.49	0.18	0.03	0.27
Net Income Margin %	-7.2	0.49	0.18	0.03	0.27
Net Avail. For Common Margin %	-7.2	0.49	0.18	0.03	0.27
Normalized Net Income Margin	-4.5	0.5	0.43	0.45	0.56
Levered Free Cash Flow Margin	-0.12	-	-	-	-
Unlevered Free Cash Flow Margin	0.5	-	-	-	-
Asset Turnover
Asset Turnover	1.06	1.15	1.19	1.29	1.22
Fixed Assets Turnover	2.52	2.7	2.69	3.12	3.29
Receivables Turnover (Average Receivables)	4.14	4.88	6.83	9.95	9.05
Inventory Turnover (Average Inventory)	1.9	2.01	1.42	0.99	0.37
Short Term Liquidity
Current Ratio	0.92	0.97	1.07	1.14	1.23
Quick Ratio	0.6	0.59	0.53	0.63	0.52
Operating Cash Flow to Current Liabilities	0.12	-	-	-	-
Days Sales Outstanding (Average Receivables)	88.07	74.83	53.41	36.78	40.33
Days Outstanding Inventory (Average Inventory)	192.01	182	256.21	368.8	990.28
Average Days Payable Outstanding	272.34	306.42	183.26	255.94	268.93
Cash Conversion Cycle (Average Days)	7.74	-49.6	126.36	149.64	761.68
Long Term Solvency
Total Debt/Equity	48.51	45.83	44.37	44.73	49.41
Total Debt / Total Capital	32.66	31.43	30.73	30.91	33.07
LT Debt/Equity	-	-	-	-	1.23
Long-Term Debt / Total Capital	-	-	-	-	0.82
Total Liabilities / Total Assets	59.48	49.34	46.62	47.39	49.78
EBIT / Interest Expense	-6.28	1.46	1.29	1.53	1.48
EBITDA / Interest Expense	-2.99	3.35	3.22	3.63	3.04
(EBITDA - Capex) / Interest Expense	-11.83	3.35	3.22	3.63	3.04
Total Debt / EBITDA	-6.43	3.14	2.99	2.96	3.6
Net Debt / EBITDA	-3.94	1.94	1.86	0.77	2.33
Total Debt / (EBITDA - Capex)	-1.62	3.14	2.99	2.96	3.6
Net Debt / (EBITDA - Capex)	-0.99	1.94	1.86	0.77	2.33
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	26.6	0.18	-9.51	6.64	-1.78
Gross Profit, 1 Yr. Growth %	39.47	-0.4	-0.57	17.18	10.21
EBITDA, 1 Yr. Growth %	-60.02	-295.84	2.19	10.85	-8.56
EBITA, 1 Yr. Growth %	-39.52	-140.68	-6.45	34.68	5.34
EBIT, 1 Yr. Growth %	-39.52	-140.68	-6.45	34.68	5.34
Earnings From Cont. Operations, 1 Yr. Growth %	-36.77	-106.84	-66.65	-80.29	686.87
Net Income, 1 Yr. Growth %	-36.77	-106.84	-66.65	-80.29	686.87
Normalized Net Income, 1 Yr. Growth %	-36.77	-111.19	-21.74	349.08	21.27
Diluted EPS Before Extra, 1 Yr. Growth %	-36.77	-106.84	-66.65	-80.29	686.9
Accounts Receivable, 1 Yr. Growth %	14.58	-40.59	-26.7	-26.84	55.63
Inventory, 1 Yr. Growth %	13.9	-19.52	27.72	-3.36	54.79
Net Property, Plant and Equip., 1 Yr. Growth %	-4.43	-8.88	-9.54	-6.06	-7.82
Total Assets, 1 Yr. Growth %	5.79	-19	-4.71	1.55	5.43
Tangible Book Value, 1 Yr. Growth %	-15.53	1.26	0.41	0.08	0.64
Common Equity, 1 Yr. Growth %	-15.53	1.26	0.41	0.08	0.64
Cash From Operations, 1 Yr. Growth %	54.01	-	-	-	-
Capital Expenditures, 1 Yr. Growth %	168.46	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-102.67	-	-	-	-
Unlevered Free Cash Flow, 1 Yr. Growth %	-90.56	-	-	-	-
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-13.01	12.62	-4.79	-1.77	2.35
Gross Profit, 2 Yr. CAGR %	-15.31	17.86	-0.48	7.94	13.64
EBITDA, 2 Yr. CAGR %	-16.83	-11.51	41.47	2.06	0.68
EBITA, 2 Yr. CAGR %	93.91	-50.4	-38.31	0.33	19.11
EBIT, 2 Yr. CAGR %	93.91	-50.4	-38.31	0.33	19.11
Earnings From Cont. Operations, 2 Yr. CAGR %	484.26	-79.2	-84.9	-74.36	24.55
Net Income, 2 Yr. CAGR %	484.26	-79.2	-84.9	-74.36	24.55
Normalized Net Income, 2 Yr. CAGR %	295.96	-73.4	-70.41	-6.95	133.37
Diluted EPS Before Extra, 2 Yr. CAGR %	484.26	-79.2	-84.9	-74.36	24.55
Accounts Receivable, 2 Yr. CAGR %	-34.29	-17.49	-34.01	-26.77	6.7
Inventory, 2 Yr. CAGR %	-13.71	-4.26	1.38	11.1	22.31
Net Property, Plant and Equip., 2 Yr. CAGR %	0.36	-6.68	-9.21	-7.82	-6.94
Total Assets, 2 Yr. CAGR %	-15.5	-7.43	-12.14	-1.63	3.47
Tangible Book Value, 2 Yr. CAGR %	-17.65	-7.52	0.83	0.25	0.36
Common Equity, 2 Yr. CAGR %	-17.65	-7.52	0.83	0.25	0.36
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-7.12	-8.82	4.7	-1.12	-1.77
Gross Profit, 3 Yr. CAGR %	-6.98	-10.6	11.37	5.09	8.69
EBITDA, 3 Yr. CAGR %	-30.24	10.65	-7.16	26.83	-1.61
EBITA, 3 Yr. CAGR %	0.71	15.22	-38.72	-25.74	1.97
EBIT, 3 Yr. CAGR %	0.71	15.22	-38.72	-25.74	1.97
Earnings From Cont. Operations, 3 Yr. CAGR %	24.4	32.67	-75.66	-83.49	-19.72
Net Income, 3 Yr. CAGR %	24.4	32.67	-75.66	-83.49	-19.72
Normalized Net Income, 3 Yr. CAGR %	15.41	20.61	-61.89	-54.07	1.64
Diluted EPS Before Extra, 3 Yr. CAGR %	24.4	32.67	-75.66	-83.49	-19.72
Accounts Receivable, 3 Yr. CAGR %	2.06	-36.46	-20.68	-31.7	-5.85
Inventory, 3 Yr. CAGR %	4.77	-15.69	5.4	-0.22	24.09
Net Property, Plant and Equip., 3 Yr. CAGR %	-1.33	-2.82	-7.65	-8.17	-7.82
Total Assets, 3 Yr. CAGR %	0.56	-16.68	-6.53	-7.8	0.67
Tangible Book Value, 3 Yr. CAGR %	-12.74	-11.78	-4.95	0.58	0.38
Common Equity, 3 Yr. CAGR %	-12.74	-11.78	-4.95	0.58	0.38
Cash From Operations, 3 Yr. CAGR %	5.12	-	-	-	-
Capital Expenditures, 3 Yr. CAGR %	218.71	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-70.27	-	-	-	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	-55.07	-	-	-	-
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.66	2.6	-6.19	-6.06	3.75
Gross Profit, 5 Yr. CAGR %	-10.03	-3.01	-4.43	-3.6	12.27
EBITDA, 5 Yr. CAGR %	-16.17	16.04	-7.44	7.13	-5.7
EBITA, 5 Yr. CAGR %	4.61	56.67	-17.22	9.02	-23.56
EBIT, 5 Yr. CAGR %	4.61	56.67	-17.22	9.02	-23.56
Earnings From Cont. Operations, 5 Yr. CAGR %	17.31	3.59	-46.48	-31.26	-53.23
Net Income, 5 Yr. CAGR %	17.31	3.59	-46.48	-31.26	-53.23
Normalized Net Income, 5 Yr. CAGR %	12.09	10.76	-33.04	8.72	-40.55
Diluted EPS Before Extra, 5 Yr. CAGR %	17.31	-	-46.48	-31.26	-53.23
Accounts Receivable, 5 Yr. CAGR %	-5.91	-13.45	-14.27	-32.75	-10.69
Inventory, 5 Yr. CAGR %	6.27	-8.95	3.4	-5.85	11.86
Net Property, Plant and Equip., 5 Yr. CAGR %	-3.47	-3.19	-4.56	-4.85	-7.37
Total Assets, 5 Yr. CAGR %	-1.55	-5.9	-4.73	-10.96	-2.65
Tangible Book Value, 5 Yr. CAGR %	-8.38	-6.56	-7.54	-7.15	-2.86
Common Equity, 5 Yr. CAGR %	-8.38	-6.56	-7.54	-7.15	-2.86
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-