Income Statement SC Iprolam SA

Stocks

IPRO

ROIPROACNOR4

End-of-day quote Bucharest S.E. 2026-09-25			5-day change	1st Jan Change
0.5900 ^RON	+13.46%		+13.46%	-7.81%

09-17	SC Iprolam SA Reports Earnings Results for the Half Year Ended June 30, 2026	CI
05-26	SC Iprolam SA Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: SC IPROLAM SA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Revenues	7.32M	10.92M	5.99M	40.84M	10.35M
Total Revenues	7.32M	10.92M	5.99M	40.84M	10.35M
Cost of Goods Sold, Total	4.51M	6.87M	2.33M	34.53M	10.68M
Gross Profit	2.81M	4.06M	3.66M	6.31M	-330K
Selling General & Admin Expenses, Total	-	-	28.83K	26.87K	27.92K
Depreciation & Amortization - (IS)	274K	250K	264K	264K	256K
Other Operating Expenses	2.03M	2.98M	2.71M	5.03M	6.06M
Other Operating Expenses, Total	2.3M	3.23M	3M	5.32M	6.34M
Operating Income	513K	830K	659K	988K	-6.67M
Interest Expense, Total	-261K	-441K	-488K	-648K	-496K
Interest And Investment Income	269	220	14	70	7
Net Interest Expenses	-260K	-441K	-488K	-648K	-496K
Other Non Operating Income (Expenses)	-11.7K	-126K	-49.34K	17.99K	2.42K
EBT, Excl. Unusual Items	240K	263K	122K	357K	-7.16M
EBT, Incl. Unusual Items	240K	263K	122K	357K	-7.16M
Income Tax Expense	57.92K	146K	-	133K	-
Earnings From Continuing Operations	183K	118K	122K	225K	-7.16M
Net Income to Company	183K	118K	122K	225K	-7.16M
Net Income - (IS)	183K	118K	122K	225K	-7.16M
Net Income to Common Incl Extra Items	183K	118K	122K	225K	-7.16M
Net Income to Common Excl. Extra Items	183K	118K	122K	225K	-7.16M
Per Share Items
Net EPS - Basic	0.02	0.01	0.01	0.02	-0.64
Basic EPS - Continuing Operations	0.02	0.01	0.01	0.02	-0.64
Basic Weighted Average Shares Outstanding	11.16M	11.16M	11.16M	11.16M	11.16M
Net EPS - Diluted	0.02	0.01	0.01	0.02	-0.64
Diluted EPS - Continuing Operations	0.02	0.01	0.01	0.02	-0.64
Diluted Weighted Average Shares Outstanding	11.16M	11.16M	11.16M	11.16M	11.16M
Normalized Basic EPS	0.01	0.01	0.01	0.02	-0.4
Normalized Diluted EPS	0.01	0.01	0.01	0.02	-0.4
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	802K	1.08M	909K	1.25M	-6.41M
EBITA	520K	835K	659K	991K	-6.67M
EBIT	513K	830K	659K	988K	-6.67M
EBITDAR	-	-	938K	1.28M	-6.39M
Total Revenues (As Reported)	8.54M	12.3M	10.53M	38.11M	9.48M
Effective Tax Rate - (Ratio)	24.09	55.3	-	37.12	-
Normalized Net Income	150K	165K	76.46K	223K	-4.48M
Supplemental Operating Expense Items
Net Rental Expense, Total	-	-	28.83K	26.87K	27.92K
Imputed Operating Lease Interest Expense	-	-	22.49K	25.17K	21.61K
Imputed Operating Lease Depreciation	-	-	6.34K	1.7K	6.3K

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Assets
Cash And Equivalents	129K	82.32K	129K	109K	13.34K
Short Term Investments	1M	989K	2.57M	2.57M	2.63M
Total Cash And Short Term Investments	1.13M	1.07M	2.7M	2.68M	2.65M
Accounts Receivable, Total	3.24M	2.43M	2.93M	2.73M	629K
Other Receivables	151K	84.09K	141K	2.96M	65.48K
Total Receivables	3.39M	2.51M	3.07M	5.69M	694K
Inventory	20.36M	20.57M	31.93M	24.89M	18.87M
Prepaid Expenses	33.46K	-	27.64K	10.51K	11.72K
Other Current Assets, Total	-	32.98K	-	-	-
Total Current Assets	24.92M	24.18M	37.72M	33.27M	22.22M
Gross Property Plant And Equipment	6.08M	6.07M	6.09M	5.95M	5.95M
Accumulated Depreciation	-3.93M	-4.15M	-4.39M	-4.51M	-4.77M
Net Property Plant And Equipment	2.15M	1.92M	1.69M	1.44M	1.19M
Long-term Investments	150K	150K	150K	150K	150K
Other Intangibles, Total	14.77K	12.51K	16.07K	13.82K	-
Loans Receivable Long-Term	250K	266K	381K	27.8K	27.8K
Deferred Charges Long-Term	-	-	-	-	16.41K
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	27.48M	26.53M	39.96M	34.9M	23.6M
Liabilities
Accounts Payable, Total	1.98M	3.63M	5.28M	9.77M	5.73M
Accrued Expenses, Total	1.05M	581K	866K	653K	-
Short-term Borrowings	4.85M	4.69M	5.32M	5.75M	4.5M
Current Portion of Leases	-	-	-	-	-
Current Income Taxes Payable	19.44K	106K	-	77.26K	-
Unearned Revenue Current, Total	2.95M	882K	11.64M	1.69M	250K
Other Current Liabilities	359K	260K	496K	367K	3.59M
Total Current Liabilities	11.21M	10.14M	23.6M	18.31M	14.08M
Long-Term Leases	-	-	-	-	-
Unearned Revenue Non Current	-	-	-	-	79.43K
Pension & Other Post Retirement Benefits	-	-	-	-	-
Other Non Current Liabilities	-	-	-	-	16.99K
Total Liabilities	11.21M	10.14M	23.6M	18.31M	14.18M
Common Stock, Total	101K	101K	1.12M	1.12M	1.12M
Retained Earnings	3.26M	3.59M	2.76M	3.15M	-3.75M
Comprehensive Income and Other	12.91M	12.7M	12.49M	12.32M	12.06M
Total Common Equity	16.27M	16.39M	16.36M	16.59M	9.43M
Total Equity	16.27M	16.39M	16.36M	16.59M	9.43M
Total Liabilities And Equity	27.48M	26.53M	39.96M	34.9M	23.6M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	11.16M	11.16M	11.16M	11.16M	11.16M
ECS Total Common Shares Outstanding	11.16M	11.16M	11.16M	11.16M	11.16M
Book Value / Share	1.46	1.47	1.47	1.49	0.84
Tangible Book Value	16.26M	16.38M	16.35M	16.58M	9.43M
Tangible Book Value Per Share	1.46	1.47	1.47	1.49	0.84
Total Debt	4.85M	4.69M	5.32M	5.75M	4.5M
Net Debt	3.72M	3.61M	2.62M	3.07M	1.86M
Debt Equivalent Oper. Leases	-	-	231K	215K	223K
Equity Method Investments, Total	150K	150K	150K	150K	150K
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	802K	987K	1.24M	2.98M	692K
Inventories - Work In Process, Total	16.75M	17.9M	22.17M	19.23M	18.18M
Inventories - Finished Goods, Total	1.59M	1.59M	1.59M	1.59M	-
Inventories - Others	1.22M	89.33K	6.93M	1.08M	-
Land - (BS)	5.75K	5.75K	5.75K	5.75K	5.75K
Buildings, Total	4.02M	4.02M	4.02M	4.02M	4.02M
Machinery, Total	2.05M	2.04M	2.06M	1.92M	1.92M
Full Time Employees	43	43	41	39	30

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Net Income	183K	118K	-	225K	-7.16M
Depreciation & Amortization - CF	281K	245K	-	260K	256K
Amortization of Goodwill and Intangible Assets - (CF)	7.75K	4.89K	-	3.91K	-
Depreciation & Amortization, Total	289K	250K	-	264K	256K
Other Operating Activities, Total	-1.96M	-419K	-	-501K	6.88M
Cash from Operations	-1.49M	-51.19K	-	-12.74K	-31.12K
Capital Expenditure	-12.15K	-7.29K	-	-7.5K	-
Sale of Property, Plant, and Equipment	53.1K	-	-	-	-
Cash from Investing	40.95K	-7.29K	-	-7.5K	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Cash from Financing	-	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	0	0
Net Change in Cash	-1.45M	-58.48K	-	-20.24K	-31.12K
Supplemental Items
Cash Interest Paid	363K	528K	-	912K	585K
Cash Income Tax Paid (Refund)	38.48K	44.19K	-	11.73K	107K
Levered Free Cash Flow	-1.87M	258K	-	-820K	3.88M
Unlevered Free Cash Flow	-1.71M	534K	-	-415K	4.19M
Change In Net Working Capital	2.31M	227K	-911K	1.29M	-8.1M
Net Debt Issued / Repaid	-	-	-	-	-

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Profitability
Return on Assets	1.15	1.92	1.24	1.65	-14.25
Return on Total Capital	1.54	2.46	1.93	2.8	-22.98
Return On Equity %	1.12	0.72	0.75	1.36	-55.07
Return on Common Equity	1.12	0.72	0.75	1.36	-55.07
Margin Analysis
Gross Profit Margin %	38.44	37.15	61.11	15.45	-3.19
SG&A Margin	-	-	0.48	0.07	0.27
EBITDA Margin %	10.95	9.89	15.19	3.06	-61.97
EBITA Margin %	7.11	7.64	11.02	2.43	-64.44
EBIT Margin %	7	7.6	11.02	2.42	-64.44
Income From Continuing Operations Margin %	2.49	1.08	2.04	0.55	-69.22
Net Income Margin %	2.49	1.08	2.04	0.55	-69.22
Net Avail. For Common Margin %	2.49	1.08	2.04	0.55	-69.22
Normalized Net Income Margin	2.05	1.51	1.28	0.55	-43.26
Levered Free Cash Flow Margin	-25.6	2.36	-	-2.01	37.45
Unlevered Free Cash Flow Margin	-23.38	4.89	-	-1.02	40.45
Asset Turnover
Asset Turnover	0.26	0.4	0.18	1.09	0.35
Fixed Assets Turnover	3.22	5.38	3.32	26.09	7.89
Receivables Turnover (Average Receivables)	2.1	3.85	2.24	14.45	6.17
Inventory Turnover (Average Inventory)	0.23	0.34	0.09	1.22	0.49
Short Term Liquidity
Current Ratio	2.22	2.38	1.6	1.82	1.58
Quick Ratio	0.4	0.35	0.24	0.46	0.24
Operating Cash Flow to Current Liabilities	-0.13	-0.01	-	-0	-0
Days Sales Outstanding (Average Receivables)	173.68	94.69	163.25	25.34	59.17
Days Outstanding Inventory (Average Inventory)	1.57K	1.09K	4.11K	301.1	747.75
Average Days Payable Outstanding	198.71	144.7	118.65	100.12	606.92
Cash Conversion Cycle (Average Days)	1.55K	1.04K	4.16K	226.31	200
Long Term Solvency
Total Debt/Equity	29.8	28.59	32.5	34.68	47.79
Total Debt / Total Capital	22.96	22.23	24.53	25.75	32.33
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	40.78	38.22	59.05	52.46	60.06
EBIT / Interest Expense	1.97	1.88	1.35	1.52	-13.44
EBITDA / Interest Expense	3.07	2.45	1.86	1.93	-12.92
(EBITDA - Capex) / Interest Expense	3.03	2.43	1.86	1.92	-12.92
Total Debt / EBITDA	6.05	4.34	5.85	4.6	-0.7
Net Debt / EBITDA	4.64	3.35	2.88	2.46	-0.29
Total Debt / (EBITDA - Capex)	6.14	4.37	5.85	4.63	-0.7
Net Debt / (EBITDA - Capex)	4.71	3.37	2.88	2.47	-0.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-44.93	49.22	-45.2	582.23	-74.66
Gross Profit, 1 Yr. Growth %	-66.24	44.2	-9.86	72.46	-105.23
EBITDA, 1 Yr. Growth %	-15.81	37.36	-15.79	37.61	-612.51
EBITA, 1 Yr. Growth %	-14.81	62.87	-21.01	50.35	-775.33
EBIT, 1 Yr. Growth %	-16.08	61.92	-20.55	49.76	-775.33
Earnings From Cont. Operations, 1 Yr. Growth %	-38.87	-35.51	3.95	83.72	-3.29K
Net Income, 1 Yr. Growth %	-38.87	-35.51	3.95	83.72	-3.29K
Normalized Net Income, 1 Yr. Growth %	-34.79	9.52	-53.54	192.2	-2.1K
Diluted EPS Before Extra, 1 Yr. Growth %	-38.87	-35.51	3.95	83.72	-3.29K
Accounts Receivable, 1 Yr. Growth %	-13.07	-25.06	20.57	-6.84	-76.95
Inventory, 1 Yr. Growth %	10.22	1	55.25	-22.05	-24.19
Net Property, Plant and Equip., 1 Yr. Growth %	-10.78	-10.64	-11.76	-14.99	-17.54
Total Assets, 1 Yr. Growth %	-2.36	-3.45	50.64	-12.68	-32.36
Tangible Book Value, 1 Yr. Growth %	0.16	0.74	-0.17	1.39	-43.18
Common Equity, 1 Yr. Growth %	0.14	0.72	-0.14	1.37	-43.18
Cash From Operations, 1 Yr. Growth %	-192.51	-96.56	-	-100.76	144.36
Capital Expenditures, 1 Yr. Growth %	-74.97	-40.02	-	-82.12	-
Levered Free Cash Flow, 1 Yr. Growth %	-215.15	-113.67	-	-184	-538.56
Unlevered Free Cash Flow, 1 Yr. Growth %	-195	-130.92	-	-132.39	-974.48
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-1.03	-9.35	-9.57	93.36	31.48
Gross Profit, 2 Yr. CAGR %	-4.44	-30.22	14.01	24.68	-69.96
EBITDA, 2 Yr. CAGR %	8.65	6.49	7.55	7.65	165.57
EBITA, 2 Yr. CAGR %	32.42	16.91	13.42	8.98	218.02
EBIT, 2 Yr. CAGR %	31.43	16.57	13.42	9.08	218.02
Earnings From Cont. Operations, 2 Yr. CAGR %	60.01	-37.21	-18.12	38.19	665.19
Net Income, 2 Yr. CAGR %	60.01	-37.21	-18.12	38.19	665.19
Normalized Net Income, 2 Yr. CAGR %	48.34	-15.49	-28.67	16.52	665.19
Diluted EPS Before Extra, 2 Yr. CAGR %	60.01	-37.22	-18.12	38.2	665.2
Accounts Receivable, 2 Yr. CAGR %	1.85	-19.29	-4.95	5.98	-53.66
Inventory, 2 Yr. CAGR %	5.98	5.51	25.22	10.01	-23.13
Net Property, Plant and Equip., 2 Yr. CAGR %	-10.9	-10.71	-11.2	-13.39	-16.28
Total Assets, 2 Yr. CAGR %	3.55	-2.91	20.6	14.69	-23.15
Tangible Book Value, 2 Yr. CAGR %	0.62	0.45	0.28	0.61	-24.07
Common Equity, 2 Yr. CAGR %	0.53	0.43	0.29	0.61	-24.11
Cash From Operations, 2 Yr. CAGR %	466.08	-82.15	-	-50.12	-86.35
Capital Expenditures, 2 Yr. CAGR %	-60.18	-61.25	-	1.44	-
Levered Free Cash Flow, 2 Yr. CAGR %	-29.64	-60.16	-	78.17	99.25
Unlevered Free Cash Flow, 2 Yr. CAGR %	-31.33	-45.55	-	-11.85	80.76
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-21.26	13.48	-23.35	77.36	-1.78
Gross Profit, 3 Yr. CAGR %	-6.29	9.61	-24.01	30.88	-56.67
EBITDA, 3 Yr. CAGR %	-1.41	16.72	-1.53	16.76	81.09
EBITA, 3 Yr. CAGR %	9.24	41.17	2.59	24.6	99.9
EBIT, 3 Yr. CAGR %	8.69	40.89	2.59	24.43	100.29
Earnings From Cont. Operations, 3 Yr. CAGR %	40.42	18.19	-25.72	7.19	293.36
Net Income, 3 Yr. CAGR %	40.42	18.19	-25.72	7.19	293.36
Normalized Net Income, 3 Yr. CAGR %	15.56	34.07	-30.77	14.14	200.76
Diluted EPS Before Extra, 3 Yr. CAGR %	40.43	18.19	-25.72	7.19	293.37
Accounts Receivable, 3 Yr. CAGR %	-12.23	-8.05	-7.74	-5.58	-36.26
Inventory, 3 Yr. CAGR %	6.11	4.29	20.01	6.92	-2.83
Net Property, Plant and Equip., 3 Yr. CAGR %	-10.86	-10.81	-11.06	-12.48	-14.8
Total Assets, 3 Yr. CAGR %	0.67	1.16	12.4	8.29	-3.82
Tangible Book Value, 3 Yr. CAGR %	0.56	0.66	0.24	0.65	-16.82
Common Equity, 3 Yr. CAGR %	0.5	0.59	0.24	0.65	-16.84
Cash From Operations, 3 Yr. CAGR %	47.22	3.34	-	-79.54	-15.29
Capital Expenditures, 3 Yr. CAGR %	-34.59	-54.35	-	-14.86	-
Levered Free Cash Flow, 3 Yr. CAGR %	-4.76	-59.13	-	-24.29	146.64
Unlevered Free Cash Flow, 3 Yr. CAGR %	-9.5	-47.2	-	-37.83	98.65
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-11.62	-18.26	-16.78	40.44	-4.88
Gross Profit, 5 Yr. CAGR %	-4.82	-4.64	1.36	15.41	-47.58
EBITDA, 5 Yr. CAGR %	2.67	8.81	1.68	13	46.44
EBITA, 5 Yr. CAGR %	14.97	22.76	10.56	27.28	61.3
EBIT, 5 Yr. CAGR %	14.63	22.62	10.56	27.18	61.3
Earnings From Cont. Operations, 5 Yr. CAGR %	14.74	-0.73	13.17	25.82	88.81
Net Income, 5 Yr. CAGR %	14.74	-0.73	13.17	25.82	88.81
Normalized Net Income, 5 Yr. CAGR %	7.77	8.85	-4.72	26.75	81.01
Diluted EPS Before Extra, 5 Yr. CAGR %	14.74	-0.73	13.17	25.82	88.81
Accounts Receivable, 5 Yr. CAGR %	-21.02	-18.74	-9.38	-2.68	-29.95
Inventory, 5 Yr. CAGR %	11.03	7.6	13.38	6.54	0.42
Net Property, Plant and Equip., 5 Yr. CAGR %	-9.96	-11.08	-11	-11.85	-13.19
Total Assets, 5 Yr. CAGR %	-1.25	-1.5	8.21	6.37	-3.46
Tangible Book Value, 5 Yr. CAGR %	0.55	0.57	0.45	0.64	-10.3
Common Equity, 5 Yr. CAGR %	0.54	0.53	0.42	0.6	-10.32
Cash From Operations, 5 Yr. CAGR %	8.8	-41.2	-	-22.78	-54.56
Capital Expenditures, 5 Yr. CAGR %	-6.77	-49.28	-	-37.17	-
Levered Free Cash Flow, 5 Yr. CAGR %	10.24	-42.3	-	-26.35	18.95
Unlevered Free Cash Flow, 5 Yr. CAGR %	10.28	-32.97	-	-35.19	18.37