Income Statement SONKA S.A.

Stocks

SOK

PLSNK0000012

Software

End-of-day quote Warsaw S.E. 2026-09-07			5-day change	1st Jan Change
10.65 ^PLN	-1.39%		-0.47%	+16.78%

08-14	SONKA S.A. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-15	SONKA S.A. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

197becd013.SUC_d8z08nQjsyTyl6pw_fJ5jnJmtSPqMqaPoVyXBKs.IAbJHYiEhxFP1V2UocwfiKhL3ypS-hXbQsLD0TDkRu59FMU1mr6VBVqAYQ

Published financial data: SONKA S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)	2025 (PLN)
Revenues	1.55M	2.58M	1.58M	5.11M	5.97M
Total Revenues	1.55M	2.58M	1.58M	5.11M	5.97M
Cost of Goods Sold, Total	-1.04M	-644K	-1.11M	2.4M	-1.39M
Gross Profit	2.59M	3.22M	2.7M	2.71M	7.36M
Selling General & Admin Expenses, Total	2.77M	3.06M	2.93M	2.52M	7.46M
Depreciation & Amortization - (IS)	13.55K	11.78K	11.78K	21.93K	485
Other Operating Expenses	547K	135K	1.05M	70.06K	10.02K
Other Operating Expenses, Total	3.33M	3.21M	3.99M	2.62M	7.47M
Operating Income	-733K	13.46K	-1.29M	91.98K	-109K
Interest Expense, Total	-8	-23.36K	-43.59K	-31.83K	-42.32K
Interest And Investment Income	1.34K	1.22K	-	20	-
Net Interest Expenses	1.33K	-22.14K	-43.59K	-31.81K	-42.32K
Other Non Operating Income (Expenses)	-30.17K	5.89K	-183K	-10.01K	6.8K
EBT, Excl. Unusual Items	-762K	-2.79K	-1.52M	50.17K	-144K
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	-762K	-2.79K	-1.52M	50.17K	-144K
Income Tax Expense	-	-	-	-261K	-43.83K
Earnings From Continuing Operations	-762K	-2.79K	-1.52M	311K	-101K
Net Income to Company	-762K	-2.79K	-1.52M	311K	-101K
Net Income - (IS)	-762K	-2.79K	-1.52M	311K	-101K
Net Income to Common Incl Extra Items	-762K	-2.79K	-1.52M	311K	-101K
Net Income to Common Excl. Extra Items	-762K	-2.79K	-1.52M	311K	-101K
Per Share Items
Net EPS - Basic	-0.21	-0	-0.42	0.09	-0.03
Basic EPS - Continuing Operations	-0.21	-0	-0.42	0.09	-0.03
Basic Weighted Average Shares Outstanding	3.61M	3.61M	3.61M	3.61M	3.61M
Net EPS - Diluted	-0.21	-0	-0.42	0.09	-0.03
Diluted EPS - Continuing Operations	-0.21	-0	-0.42	0.09	-0.03
Diluted Weighted Average Shares Outstanding	3.61M	3.61M	3.61M	3.61M	3.61M
Normalized Basic EPS	-0.13	-0	-0.26	0.01	-0.03
Normalized Diluted EPS	-0.13	-0	-0.26	0.01	-0.03
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	-720K	25.24K	-1.28M	114K	-108K
EBITA	-733K	13.46K	-1.29M	91.98K	-109K
EBIT	-733K	13.46K	-1.29M	91.98K	-109K
Total Revenues (As Reported)	2.64M	3.28M	2.77M	2.74M	7.37M
Effective Tax Rate - (Ratio)	-	-	-	-519.32	30.37
Total Deferred Taxes	-	-	-	-261K	-43.83K
Normalized Net Income	-476K	-1.74K	-949K	31.35K	-90.22K

Fiscal Period: December	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)	2025 (PLN)
Assets
Cash And Equivalents	143K	314K	346K	796K	443K
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	143K	314K	346K	796K	443K
Accounts Receivable, Total	68.14K	293K	295K	310K	11.35K
Other Receivables	125K	80.36K	69.7K	65.18K	1.04M
Total Receivables	194K	374K	365K	375K	1.05M
Inventory	2.27M	2.56M	2.72M	293K	1.69M
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	2.61M	3.25M	3.43M	1.46M	3.19M
Gross Property Plant And Equipment	91.36K	91.36K	91.36K	-	103K
Accumulated Depreciation	-57.48K	-69.26K	-81.04K	-	-103K
Net Property Plant And Equipment	33.87K	22.09K	10.31K	485	0
Long-term Investments	-	-	-	-	-
Deferred Tax Assets Long-Term	-	-	-	261K	304K
Other Long-Term Assets, Total	-	22K	-	-	-
Total Assets	2.64M	3.3M	3.44M	1.72M	3.49M
Liabilities
Accounts Payable, Total	324K	253K	129K	102K	97.96K
Accrued Expenses, Total	38.57K	40.2K	236K	208K	1.1M
Short-term Borrowings	130K	530K	-	688K	-
Current Income Taxes Payable	38.19K	42.72K	99.91K	115K	71.48K
Other Current Liabilities	-	611K	671K	245	853K
Total Current Liabilities	531K	1.48M	1.14M	1.11M	2.12M
Long-Term Debt	-	-	-	-	860K
Other Non Current Liabilities	-	-	2M	-	-
Total Liabilities	531K	1.48M	3.14M	1.11M	2.98M
Common Stock, Total	361K	361K	361K	361K	361K
Additional Paid In Capital	2.51M	1.75M	1.75M	1.75M	1.75M
Retained Earnings	-762K	-293K	-1.81M	-1.5M	-1.6M
Comprehensive Income and Other	-	-	-	-	-
Total Common Equity	2.11M	1.82M	301K	612K	511K
Total Equity	2.11M	1.82M	301K	612K	511K
Total Liabilities And Equity	2.64M	3.3M	3.44M	1.72M	3.49M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	3.61M	3.61M	3.61M	3.61M	3.61M
ECS Total Common Shares Outstanding	3.61M	3.61M	3.61M	3.61M	3.61M
Book Value / Share	0.59	0.5	0.08	0.17	0.14
Tangible Book Value	2.11M	1.82M	301K	612K	511K
Tangible Book Value Per Share	0.59	0.5	0.08	0.17	0.14
Total Debt	130K	530K	0	688K	860K
Net Debt	-12.93K	216K	-346K	-108K	417K
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Work In Process, Total	2.1M	2.47M	2.65M	293K	1.64M
Inventories - Finished Goods, Total	176K	94.66K	61.53K	-	52.01K
Machinery, Total	91.36K	91.36K	91.36K	-	103K
Full Time Employees	-	2	2	-	-

Fiscal Period: December	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)	2025 (PLN)
Net Income	-762K	-2.79K	-1.52M	311K	-101K
Depreciation & Amortization - CF	13.55K	11.78K	11.78K	21.93K	485
Depreciation & Amortization, Total	13.55K	11.78K	11.78K	21.93K	485
Other Operating Activities, Total	-1.34K	17.04K	43.59K	31.81K	42.04K
Change In Accounts Receivable	316K	-196K	30.49K	-4.91K	-689K
Change In Inventories	-558K	-291K	-152K	2.42M	-1.4M
Change in Other Net Operating Assets	259K	-362K	2.13M	-2.31M	1.66M
Cash from Operations	-733K	-823K	545K	477K	-483K
Capital Expenditure	-	-	-	-12.1K	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	87K	-	-	-	-
Other Investing Activities, Total	2.46K	-	-	-	-
Cash from Investing	89.46K	-	-	-12.1K	-
Short Term Debt Issued, Total	130K	1.16M	700K	-	-
Long-Term Debt Issued, Total	-	-	-	-	230K
Total Debt Issued	130K	1.16M	700K	-	230K
Short Term Debt Repaid, Total	-	-170K	-1.21M	-14.97K	-
Long-Term Debt Repaid, Total	-	-	-	-	-100K
Total Debt Repaid	-	-170K	-1.21M	-14.97K	-100K
Issuance of Common Stock	-	-	-	-	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	-32	-96	-
Cash from Financing	130K	994K	-513K	-15.07K	130K
Net Change in Cash	-514K	171K	31.7K	450K	-353K
Supplemental Items
Cash Interest Paid	-	-	32	116	-
Levered Free Cash Flow	-428K	-210K	-776K	1.75M	-475K
Unlevered Free Cash Flow	-428K	-195K	-749K	1.77M	-449K
Change In Net Working Capital	-16.75K	216K	-46.3K	-1.7M	381K
Net Debt Issued / Repaid	130K	994K	-513K	-14.97K	130K

Fiscal Period: December	2021 (PLN)	2022 (PLN)	2023 (PLN)	2024 (PLN)	2025 (PLN)
Profitability
Return on Assets	-16.17	0.3	-23.97	2.23	-2.61
Return on Total Capital	-17.91	0.39	-60.9	7.18	-5.09
Return On Equity %	-30.56	-0.15	-143.22	68.08	-17.9
Return on Common Equity	-30.56	-0.15	-143.22	68.08	-17.9
Margin Analysis
Gross Profit Margin %	167.32	124.98	170.46	53.05	123.23
SG&A Margin	178.48	118.76	185.08	49.45	124.88
EBITDA Margin %	-46.43	0.98	-80.93	2.23	-1.81
EBITA Margin %	-47.3	0.52	-81.67	1.8	-1.82
EBIT Margin %	-47.3	0.52	-81.67	1.8	-1.82
Income From Continuing Operations Margin %	-49.16	-0.11	-96.03	6.09	-1.68
Net Income Margin %	-49.16	-0.11	-96.03	6.09	-1.68
Net Avail. For Common Margin %	-49.16	-0.11	-96.03	6.09	-1.68
Normalized Net Income Margin	-30.73	-0.07	-60.02	0.61	-1.51
Levered Free Cash Flow Margin	-27.61	-8.15	-49.1	34.26	-7.96
Unlevered Free Cash Flow Margin	-27.61	-7.58	-47.37	34.65	-7.52
Asset Turnover
Asset Turnover	0.55	0.91	0.47	1.98	2.29
Fixed Assets Turnover	38.14	92.1	97.59	945.6	24.58K
Receivables Turnover (Average Receivables)	9.74	14.26	5.37	16.87	37.19
Inventory Turnover (Average Inventory)	-0.52	-0.28	-0.42	1.59	-1.4
Short Term Liquidity
Current Ratio	4.91	2.2	3.01	1.32	1.5
Quick Ratio	0.63	0.47	0.63	1.05	0.7
Operating Cash Flow to Current Liabilities	-1.38	-0.56	0.48	0.43	-0.23
Days Sales Outstanding (Average Receivables)	37.48	25.6	67.95	21.69	9.81
Days Outstanding Inventory (Average Inventory)	-697.54	-1.29K	-865.06	229.74	-261.18
Average Days Payable Outstanding	-169.79	-1.69K	-72.54	-1.57K	2.81K
Cash Conversion Cycle (Average Days)	-490.26	421.62	-724.56	1.82K	-3.06K
Long Term Solvency
Total Debt/Equity	6.15	29.13	-	112.51	168.29
Total Debt / Total Capital	5.8	22.56	-	52.94	62.73
LT Debt/Equity	-	-	-	-	168.29
Long-Term Debt / Total Capital	-	-	-	-	62.73
Total Liabilities / Total Assets	20.09	44.81	91.24	64.54	85.37
EBIT / Interest Expense	-91.64K	0.58	-29.62	2.89	-2.57
EBITDA / Interest Expense	-89.95K	1.08	-29.35	3.58	-2.56
(EBITDA - Capex) / Interest Expense	-89.95K	1.08	-29.35	3.2	-2.56
Total Debt / EBITDA	-0.18	21	-	6.04	-7.94
Net Debt / EBITDA	0.02	8.54	0.27	-0.95	-3.85
Total Debt / (EBITDA - Capex)	-0.18	21	-	6.76	-7.94
Net Debt / (EBITDA - Capex)	0.02	8.54	0.27	-1.06	-3.85
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-42.7	66.26	-38.64	222.88	17
Gross Profit, 1 Yr. Growth %	-18.28	24.19	-16.32	0.49	171.76
EBITDA, 1 Yr. Growth %	-414.25	-102.5	-5.17K	-108.9	-195.11
EBITA, 1 Yr. Growth %	-445.19	-101.32	-9.69K	-107.12	-218.31
EBIT, 1 Yr. Growth %	-445.19	-101.32	-9.69K	-107.12	-218.31
Earnings From Cont. Operations, 1 Yr. Growth %	-396.24	-99.73	54.28K	-120.46	-132.35
Net Income, 1 Yr. Growth %	-396.24	-99.73	54.28K	-120.46	-132.35
Normalized Net Income, 1 Yr. Growth %	-358.3	-99.73	54.28K	-103.3	-387.75
Diluted EPS Before Extra, 1 Yr. Growth %	-396.24	-99.73	54.34K	-120.46	-132.35
Accounts Receivable, 1 Yr. Growth %	-72.76	330.59	0.66	4.93	-96.34
Inventory, 1 Yr. Growth %	32.53	29.31	5.94	-89.23	478.6
Net Property, Plant and Equip., 1 Yr. Growth %	-28.57	-34.78	-53.32	-95.3	-100
Total Assets, 1 Yr. Growth %	-12.56	40.08	4.29	-49.83	102.52
Tangible Book Value, 1 Yr. Growth %	-26.51	-0.15	-83.46	103.21	-16.43
Common Equity, 1 Yr. Growth %	-26.51	-0.15	-83.46	103.21	-16.43
Cash From Operations, 1 Yr. Growth %	176.86	12.2	-166.24	-12.42	-201.27
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	4.84	-34.23	269.81	-325.34	-127.18
Unlevered Free Cash Flow, 1 Yr. Growth %	5.24	-38.81	283.51	-336.19	-125.38
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-17.59	-2.4	1	40.75	94.36
Gross Profit, 2 Yr. CAGR %	0.54	0.74	1.94	-8.3	65.26
EBITDA, 2 Yr. CAGR %	-9.16	-66.8	12.58	112.45	-70.9
EBITA, 2 Yr. CAGR %	-7.76	-74.83	12.34	161.41	-70.97
EBIT, 2 Yr. CAGR %	-7.76	-74.83	12.34	161.41	-70.97
Earnings From Cont. Operations, 2 Yr. CAGR %	-0.43	-89.58	20.14	954.88	-74.27
Net Income, 2 Yr. CAGR %	-0.43	-89.58	20.14	954.88	-74.27
Normalized Net Income, 2 Yr. CAGR %	-5.68	-90.27	20.14	323.89	-69.17
Diluted EPS Before Extra, 2 Yr. CAGR %	-0.43	-89.59	20.14	955.45	-74.27
Accounts Receivable, 2 Yr. CAGR %	-55.41	8.29	108.19	2.77	-80.4
Inventory, 2 Yr. CAGR %	38.18	22.27	17.04	-66.22	-21.05
Net Property, Plant and Equip., 2 Yr. CAGR %	-12.41	-31.74	-44.82	-85.18	-
Total Assets, 2 Yr. CAGR %	-10.97	4.43	20.87	-27.66	0.8
Tangible Book Value, 2 Yr. CAGR %	-16.28	-20.44	-59.36	-42.02	30.31
Common Equity, 2 Yr. CAGR %	-16.28	-20.44	-59.36	-42.02	30.31
Cash From Operations, 2 Yr. CAGR %	20.21	76.25	-13.79	-23.83	-5.83
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	23.55	-28.29	55.95	188.67	-21.74
Unlevered Free Cash Flow, 2 Yr. CAGR %	23.54	-30.7	53.19	200.97	-22.58
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	13.73	4.13	-16.39	48.79	32.34
Gross Profit, 3 Yr. CAGR %	16.54	7.87	-5.3	1.46	31.72
EBITDA, 3 Yr. CAGR %	47.14	-69.3	77.45	-51.68	62.52
EBITA, 3 Yr. CAGR %	50.79	-75	82.52	-55.2	100.7
EBIT, 3 Yr. CAGR %	50.79	-75	82.52	-55.2	100.7
Earnings From Cont. Operations, 3 Yr. CAGR %	58.67	-84.63	80.73	-33.41	230.2
Net Income, 3 Yr. CAGR %	58.67	-84.63	80.73	-33.41	230.2
Normalized Net Income, 3 Yr. CAGR %	52.46	-85.17	72.66	-63.74	272.54
Diluted EPS Before Extra, 3 Yr. CAGR %	51.78	-84.63	80.73	-33.41	230.32
Accounts Receivable, 3 Yr. CAGR %	-38.84	-5.04	5.69	65.68	-66.18
Inventory, 3 Yr. CAGR %	45.3	29.14	16.57	-47.16	-12.92
Net Property, Plant and Equip., 3 Yr. CAGR %	39.86	-20.61	-39.86	-75.72	-
Total Assets, 3 Yr. CAGR %	-4.31	-0.39	4.38	-9.84	1.95
Tangible Book Value, 3 Yr. CAGR %	-6.67	-15.49	-52.86	-30.5	-34.5
Common Equity, 3 Yr. CAGR %	-6.67	-15.49	-52.86	-30.5	-34.5
Cash From Operations, 3 Yr. CAGR %	-9.9	17.48	27.2	-13.33	-16.25
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-26.11	-9.19	23.9	76.31	31.32
Unlevered Free Cash Flow, 3 Yr. CAGR %	-26.09	-11.35	22.58	76.98	31.97
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	8.46	17.47	17.17
Gross Profit, 5 Yr. CAGR %	-	66.62	10.47	1.09	18.32
EBITDA, 5 Yr. CAGR %	-	-4.5	41.46	-33.44	-13.9
EBITA, 5 Yr. CAGR %	-	-24.79	43.28	-36.08	-12.52
EBIT, 5 Yr. CAGR %	-	-24.79	43.28	-36.08	-12.52
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-45.09	51.42	-16.57	-17.13
Net Income, 5 Yr. CAGR %	-	-45.09	51.42	-16.57	-17.13
Normalized Net Income, 5 Yr. CAGR %	-	-45.09	47.84	-43.31	-13.32
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	47.44	-16.57	-17.13
Accounts Receivable, 5 Yr. CAGR %	-	201.28	-0.17	-1.99	-46.13
Inventory, 5 Yr. CAGR %	-	92.31	29.67	-24.47	-0.26
Net Property, Plant and Equip., 5 Yr. CAGR %	-	4.55	-3.59	-59.43	-
Total Assets, 5 Yr. CAGR %	-	63.18	2.65	-12.35	2.93
Tangible Book Value, 5 Yr. CAGR %	-	45.26	-35.02	-27.31	-29.2
Common Equity, 5 Yr. CAGR %	-	45.26	-35.02	-27.31	-29.2
Cash From Operations, 5 Yr. CAGR %	-	15.85	-11.47	-1.22	12.79
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-22.03	-
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-6.05	44.22	3.1
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-6.71	44.55	2