Income Statement Theraclion OTC Markets

Stocks

TCLIF

FR0010120402

Advanced Medical Equipment & Technology

Market Closed - OTC Markets 14:47:35 2026-04-08 EDT			5-day change	1st Jan Change
0.5320 ^USD	+66.25%		-.--%	+66.25%

07-23	Theraclion SA Reports Consolidated Revenue Results for the First Half Ended June 30, 2026	CI
07-09	Theraclion Announces Board Changes	CI

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Published financial data: THERACLION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	1.48M	1.24M	1.82M	830K	652K
Other Revenues, Total	-	-	-	-	-
Total Revenues	1.48M	1.24M	1.82M	830K	652K
Cost of Goods Sold, Total	2.88M	4.29M	2.9M	4.66M	3.72M
Gross Profit	-1.4M	-3.05M	-1.08M	-3.83M	-3.07M
Selling General & Admin Expenses, Total	3.14M	3.1M	3.15M	3.36M	3.67M
Depreciation & Amortization - (IS)	131K	182K	205K	396K	399K
Other Operating Expenses	-136K	-26.96K	-1.29M	-760K	605K
Other Operating Expenses, Total	3.14M	3.26M	2.07M	2.99M	4.68M
Operating Income	-4.53M	-6.31M	-3.15M	-6.82M	-7.75M
Interest Expense, Total	-74.06K	-44.06K	-31.46K	-21.54K	-162K
Interest And Investment Income	-	-	30.78K	7.03K	19K
Net Interest Expenses	-74.06K	-44.06K	-670	-14.5K	-143K
Currency Exchange Gains (Loss)	-83.01K	67.97K	-33.07K	-	-
Other Non Operating Income (Expenses)	-81.76K	-22.57K	-1.89M	61.36K	1K
EBT, Excl. Unusual Items	-4.77M	-6.31M	-5.08M	-6.77M	-7.89M
Gain (Loss) On Sale Of Investments	103K	-9.77K	-29.66K	1.85K	-7K
Gain (Loss) On Sale Of Assets	-2.03K	-	-	300	1K
Asset Writedown	-	-	-	-	1.37M
Other Unusual Items	30.07K	350K	384K	29.27K	-
EBT, Incl. Unusual Items	-4.64M	-5.97M	-4.72M	-6.74M	-6.53M
Income Tax Expense	-883K	-1M	-1.05M	-984K	-837K
Earnings From Continuing Operations	-3.76M	-4.96M	-3.68M	-5.76M	-5.69M
Net Income to Company	-3.76M	-4.96M	-3.68M	-5.76M	-5.69M
Net Income - (IS)	-3.76M	-4.96M	-3.68M	-5.76M	-5.69M
Net Income to Common Incl Extra Items	-3.76M	-4.96M	-3.68M	-5.76M	-5.69M
Net Income to Common Excl. Extra Items	-3.76M	-4.96M	-3.68M	-5.76M	-5.69M
Per Share Items
Net EPS - Basic	-0.17	-0.17	-0.08	-0.12	-0.1
Basic EPS - Continuing Operations	-0.17	-0.17	-0.08	-0.12	-0.1
Basic Weighted Average Shares Outstanding	22.77M	29.39M	48.28M	46.26M	59.8M
Net EPS - Diluted	-0.17	-0.17	-0.08	-0.12	-0.1
Diluted EPS - Continuing Operations	-0.17	-0.17	-0.08	-0.12	-0.1
Diluted Weighted Average Shares Outstanding	22.77M	29.39M	48.28M	46.26M	59.8M
Normalized Basic EPS	-0.13	-0.13	-0.07	-0.09	-0.08
Normalized Diluted EPS	-0.13	-0.13	-0.07	-0.09	-0.08
Supplemental Items
EBITDA	-4.4M	-6.16M	-3.02M	-6.5M	-7.35M
EBITA	-4.44M	-6.21M	-3.05M	-6.71M	-7.75M
EBIT	-4.53M	-6.31M	-3.15M	-6.82M	-7.75M
Total Revenues (As Reported)	1.71M	1.37M	3.92M	2.16M	2.32M
Effective Tax Rate - (Ratio)	19.01	16.79	22.21	14.59	12.82
Total Current Taxes	-	-	-	-	-
Normalized Net Income	-2.98M	-3.94M	-3.17M	-4.23M	-4.93M
Non-Cash Pension Expense	-	-	-	-	-
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	3.82M	4.3M	3.9M	-	2M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	2.46M	2.49M	7.82M	4.17M	3.38M
Short Term Investments	31.1K	31.1K	-	-	-
Total Cash And Short Term Investments	2.49M	2.52M	7.82M	4.17M	3.38M
Accounts Receivable, Total	1.23M	2.22M	3.13M	335K	294K
Other Receivables	1.38M	1.41M	1.9M	1.55M	2.49M
Total Receivables	2.61M	3.63M	5.03M	1.88M	2.78M
Inventory	2.64M	3.06M	3.05M	2.11M	2.57M
Prepaid Expenses	33.14K	10.82K	112K	8.24K	114K
Other Current Assets, Total	164K	129K	97.62K	94.91K	453K
Total Current Assets	7.94M	9.35M	16.11M	8.27M	9.3M
Gross Property Plant And Equipment	828K	674K	677K	1.64M	1.87M
Accumulated Depreciation	-783K	-546K	-571K	-782K	-991K
Net Property Plant And Equipment	45.47K	127K	106K	858K	879K
Long-term Investments	2.77M	2.79M	1.02M	1.02M	1.01M
Other Intangibles, Total	958K	963K	965K	946K	1.01M
Loans Receivable Long-Term	-	-	-	-	-
Deferred Charges Long-Term	-	334K	260K	187K	118K
Other Long-Term Assets, Total	120K	385K	200K	180K	188K
Total Assets	11.83M	13.94M	18.66M	11.47M	12.51M
Liabilities
Accounts Payable, Total	975K	1.73M	1.98M	1.44M	1.39M
Accrued Expenses, Total	1.08M	1.04M	949K	768K	-
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	-
Current Income Taxes Payable	83.61K	83.5K	69.37K	31.12K	879K
Other Current Liabilities	1.06M	1.04M	701K	1.01M	1.06M
Total Current Liabilities	3.21M	3.89M	3.7M	3.25M	3.33M
Long-Term Debt	9.48M	9.04M	8.24M	7.58M	11.23M
Unearned Revenue Non Current	332K	425K	852K	499K	369K
Pension & Other Post Retirement Benefits	-	-	-	-	-
Other Non Current Liabilities	84.18K	38.3K	225K	138K	168K
Total Liabilities	13.1M	13.4M	13.02M	11.47M	15.1M
Common Stock, Total	1.14M	1.47M	2.29M	2.32M	2.99M
Additional Paid In Capital	1.35M	4.04M	7.96M	3.44M	2.43M
Retained Earnings	-3.76M	-4.96M	-4.6M	-5.76M	-8.01M
Comprehensive Income and Other	-	-	-	-	-
Total Common Equity	-1.27M	545K	5.65M	-114	-2.59M
Total Equity	-1.27M	545K	5.65M	-114	-2.59M
Total Liabilities And Equity	11.83M	13.94M	18.66M	11.47M	12.51M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	22.76M	29.33M	45.68M	46.26M	59.8M
ECS Total Common Shares Outstanding	22.76M	29.33M	45.68M	46.26M	59.8M
Book Value / Share	-0.06	0.02	0.12	-0	-0.04
Tangible Book Value	-2.23M	-418K	4.68M	-946K	-3.6M
Tangible Book Value Per Share	-0.1	-0.01	0.1	-0.02	-0.06
Total Debt	9.48M	9.04M	8.24M	7.58M	11.23M
Net Debt	6.99M	6.52M	421K	3.41M	7.85M
Debt Equivalent of Unfunded Proj. Benefit Obligation	47.2K	46.66K	47.78K	62.28K	42.63K
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	-	-	-	-	1.27M
Inventories - Finished Goods, Total	2.64M	3.06M	3.35M	2.84M	2.03M
Machinery, Total	559K	478K	478K	1.44M	1.65M
Full Time Employees	29	28	29	32	36
Accumulated Allowance for Doubtful Accounts (Supple)	699K	597K	576K	541K	156K

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-3.76M	-4.96M	-3.68M	-5.76M	-5.69M
Depreciation & Amortization - CF	30.87K	43.08K	24.5K	211K	399K
Amortization of Goodwill and Intangible Assets - (CF)	99.3K	101K	107K	110K	-
Depreciation & Amortization, Total	130K	144K	131K	321K	399K
Amortization of Deferred Charges, Total - (CF)	953	37.12K	74.24K	74.31K	-
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	-40.41K	-72.26K	2.44M	428K	-
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	65.49K	2.38K	-24K	-	-1.87M
Change in Other Net Operating Assets	-280K	-413K	-1.43M	2.02M	-
Cash from Operations	-3.88M	-5.27M	-2.48M	-2.91M	-7.16M
Capital Expenditure	-148K	-323K	-112K	-102K	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-376K	-417K	-101K	-86K	-414K
Cash from Investing	-524K	-740K	-214K	-188K	-414K
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-1.19M	-442K	-784K	-655K	-
Total Debt Repaid	-1.19M	-442K	-784K	-655K	-
Issuance of Common Stock	5.75M	6.47M	8.78M	110K	-
Other Financing Activities, Total	1	-	-1	-	6.78M
Cash from Financing	4.56M	6.03M	7.99M	-545K	6.78M
Miscellaneous Cash Flow Adjustments	-7	-1	1	-	-
Net Change in Cash	148K	27.32K	5.3M	-3.64M	-793K
Supplemental Items
Levered Free Cash Flow	-2.69M	-4.81M	-3.55M	-243K	-6.28M
Unlevered Free Cash Flow	-2.64M	-4.78M	-3.53M	-229K	-6.18M
Change In Net Working Capital	-207K	695K	1.66M	-3.74M	1.74M
Net Debt Issued / Repaid	-1.19M	-442K	-784K	-655K	-

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-25.33	-30.59	-12.09	-28.29	-40.38
Return on Total Capital	-36.38	-44.3	-16.79	-39.71	-59.68
Return On Equity %	166.7	1.36K	-118.7	-203.9	439.72
Return on Common Equity	166.7	1.36K	-118.7	-203.9	439.72
Margin Analysis
Gross Profit Margin %	-94.22	-246.91	-59.29	-460.89	-471.01
SG&A Margin	212.35	251.11	173.06	404.37	563.04
EBITDA Margin %	-297.43	-498.84	-165.81	-782.66	-1.13K
EBITA Margin %	-299.51	-502.33	-167.15	-808.08	-1.19K
EBIT Margin %	-306.22	-510.54	-173.01	-821.37	-1.19K
Income From Continuing Operations Margin %	-253.92	-401.83	-201.68	-693.45	-872.7
Net Income Margin %	-253.92	-401.83	-201.68	-693.45	-872.7
Net Avail. For Common Margin %	-253.92	-401.83	-201.68	-693.45	-872.7
Normalized Net Income Margin	-201.47	-319.02	-174.18	-509.83	-756.13
Levered Free Cash Flow Margin	-181.69	-388.96	-195.03	-29.22	-963.57
Unlevered Free Cash Flow Margin	-178.57	-386.74	-193.95	-27.6	-948.04
Asset Turnover
Asset Turnover	0.13	0.1	0.11	0.06	0.05
Fixed Assets Turnover	27.54	14.3	15.6	1.72	0.75
Receivables Turnover (Average Receivables)	1.13	0.72	0.68	0.48	2.32
Inventory Turnover (Average Inventory)	1.19	1.51	0.95	1.8	1.59
Short Term Liquidity
Current Ratio	2.48	2.4	4.35	2.55	2.79
Quick Ratio	1.59	1.58	3.47	1.87	1.85
Operating Cash Flow to Current Liabilities	-1.21	-1.35	-0.67	-0.9	-2.15
Days Sales Outstanding (Average Receivables)	324.03	509.84	536.19	764.26	157.31
Days Outstanding Inventory (Average Inventory)	306.68	242.45	384.16	203.07	229.75
Average Days Payable Outstanding	108.83	105.04	233.58	168.63	123.61
Cash Conversion Cycle (Average Days)	521.88	647.25	686.77	798.7	263.45
Long Term Solvency
Total Debt/Equity	-744.94	1.66K	145.86	-6.65M	-433.96
Total Debt / Total Capital	115.51	94.32	59.33	100	129.94
LT Debt/Equity	-744.94	1.66K	145.86	-6.65M	-433.96
Long-Term Debt / Total Capital	115.51	94.32	59.33	100	129.94
Total Liabilities / Total Assets	110.76	96.09	69.74	100	120.69
EBIT / Interest Expense	-61.23	-143.17	-100.23	-316.61	-47.81
EBITDA / Interest Expense	-59.48	-139.89	-96.05	-301.68	-45.35
(EBITDA - Capex) / Interest Expense	-61.48	-147.21	-99.62	-306.42	-45.35
Total Debt / EBITDA	-2.15	-1.47	-2.73	-1.17	-1.53
Net Debt / EBITDA	-1.59	-1.06	-0.14	-0.52	-1.07
Total Debt / (EBITDA - Capex)	-2.08	-1.39	-2.63	-1.15	-1.53
Net Debt / (EBITDA - Capex)	-1.53	-1.01	-0.13	-0.52	-1.07
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	99.05	-16.58	47.49	-54.44	-21.35
Gross Profit, 1 Yr. Growth %	-7.13	118.63	-64.58	254.16	-19.73
EBITDA, 1 Yr. Growth %	6.15	39.95	-50.68	120.48	11.61
EBITA, 1 Yr. Growth %	3.44	36.85	-51.71	112.8	9.44
EBIT, 1 Yr. Growth %	5.76	39.09	-50.02	116.3	9.44
Earnings From Cont. Operations, 1 Yr. Growth %	-3.71	32.02	-25.97	56.66	-1.16
Net Income, 1 Yr. Growth %	-3.71	32.02	-25.97	56.66	-1.16
Normalized Net Income, 1 Yr. Growth %	2.22	32.1	-19.91	33.35	13.76
Diluted EPS Before Extra, 1 Yr. Growth %	-31.58	2.29	-50.94	54.86	-23.54
Accounts Receivable, 1 Yr. Growth %	-12.15	80.67	40.97	-89.3	9.7
Inventory, 1 Yr. Growth %	20.22	15.79	-0.02	-30.84	21.82
Net Property, Plant and Equip., 1 Yr. Growth %	-26.75	180.03	-16.58	707.27	2.45
Total Assets, 1 Yr. Growth %	12.18	17.86	33.85	-38.56	9.11
Tangible Book Value, 1 Yr. Growth %	-46.72	-81.26	-1.22K	-120.21	280.76
Common Equity, 1 Yr. Growth %	-60.71	-142.81	936.4	-100	-
Cash From Operations, 1 Yr. Growth %	16.88	35.59	-52.82	17.14	265.63
Capital Expenditures, 1 Yr. Growth %	12.35	117.7	-65.2	-8.93	-
Levered Free Cash Flow, 1 Yr. Growth %	-15.73	78.59	-26.05	-93.17	2.98K
Unlevered Free Cash Flow, 1 Yr. Growth %	-12.71	80.68	-26.03	-93.52	3.14K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-31.22	28.86	10.93	-18.03	-40.18
Gross Profit, 2 Yr. CAGR %	29.25	42.49	-12.01	12	68.6
EBITDA, 2 Yr. CAGR %	-0.84	21.87	-17.17	2.99	57.89
EBITA, 2 Yr. CAGR %	-0.9	20.3	-18.05	3.13	56.75
EBIT, 2 Yr. CAGR %	-1.85	21.28	-16.62	3.98	56.75
Earnings From Cont. Operations, 2 Yr. CAGR %	-0.42	12.75	-1.14	7.69	24.43
Net Income, 2 Yr. CAGR %	-0.42	12.75	-1.14	7.69	24.43
Normalized Net Income, 2 Yr. CAGR %	-1.59	16.2	3.14	3.35	24.63
Diluted EPS Before Extra, 2 Yr. CAGR %	-18.51	-16.34	-32.11	-10.45	8.81
Accounts Receivable, 2 Yr. CAGR %	-31.88	25.99	59.59	-61.16	-69.36
Inventory, 2 Yr. CAGR %	31.44	17.99	7.6	-16.85	-8.2
Net Property, Plant and Equip., 2 Yr. CAGR %	-26.07	43.22	52.84	159.5	187.66
Total Assets, 2 Yr. CAGR %	6.08	14.99	25.6	-9.32	-18.13
Tangible Book Value, 2 Yr. CAGR %	48.68	-68.41	44.87	50.48	-12.29
Common Equity, 2 Yr. CAGR %	299.53	-58.99	110.64	-98.55	-32.3
Cash From Operations, 2 Yr. CAGR %	2.55	25.89	-20.01	-25.65	69.73
Capital Expenditures, 2 Yr. CAGR %	6.12	56.39	-12.96	-43.78	-
Levered Free Cash Flow, 2 Yr. CAGR %	-2.74	22.68	14.92	-77.53	32.96
Unlevered Free Cash Flow, 2 Yr. CAGR %	-0.74	25.58	15.6	-78.1	32.26
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-8.6	-26.65	34.8	-17.55	-19.19
Gross Profit, 3 Yr. CAGR %	-17.96	54	-10.41	39.97	0.22
EBITDA, 3 Yr. CAGR %	-12.71	11.22	-10.04	13.84	6.25
EBITA, 3 Yr. CAGR %	-14.02	11.17	-10.78	13.94	7.09
EBIT, 3 Yr. CAGR %	-13.38	10.24	-9.75	14.56	7.09
Earnings From Cont. Operations, 3 Yr. CAGR %	-15.1	9.4	-2.01	15.25	4.65
Net Income, 3 Yr. CAGR %	-15.1	9.4	-2.01	15.25	4.65
Normalized Net Income, 3 Yr. CAGR %	-13.01	8.56	2.83	12.36	7.55
Diluted EPS Before Extra, 3 Yr. CAGR %	-39.01	-12.1	-31.93	-9	-15.04
Accounts Receivable, 3 Yr. CAGR %	-9.12	-5.71	30.8	-35.16	-49.04
Inventory, 3 Yr. CAGR %	12.94	26	11.65	-7.14	-5.55
Net Property, Plant and Equip., 3 Yr. CAGR %	-41.83	15.24	19.61	166.17	90.4
Total Assets, 3 Yr. CAGR %	7.34	9.87	20.96	-1.04	-3.55
Tangible Book Value, 3 Yr. CAGR %	13.45	-25.46	3.79	-24.86	105.03
Common Equity, 3 Yr. CAGR %	33.75	89.77	20.36	-95.54	68.1
Cash From Operations, 3 Yr. CAGR %	-6.36	12.55	-9.23	-9.16	10.78
Capital Expenditures, 3 Yr. CAGR %	-3.21	34.84	-5.23	-11.71	-
Levered Free Cash Flow, 3 Yr. CAGR %	-8.57	19.1	3.63	-55.16	9.34
Unlevered Free Cash Flow, 3 Yr. CAGR %	-7.66	21.19	5.27	-55.75	8.96
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.6	-15.24	-1.24	-23.31	-2.61
Gross Profit, 5 Yr. CAGR %	-12.39	4.89	-15.63	35.58	15.37
EBITDA, 5 Yr. CAGR %	-9.28	-1.76	-14.53	7.72	12.1
EBITA, 5 Yr. CAGR %	-9.94	-2.65	-15.28	8.24	12.55
EBIT, 5 Yr. CAGR %	-9.54	-2.33	-14.69	7.69	12.55
Earnings From Cont. Operations, 5 Yr. CAGR %	-10.47	-4.42	-9.77	8.71	7.82
Net Income, 5 Yr. CAGR %	-10.47	-4.42	-9.77	8.71	7.82
Normalized Net Income, 5 Yr. CAGR %	-9.2	-3.03	-6.88	6.56	11.05
Diluted EPS Before Extra, 5 Yr. CAGR %	-30.45	-27.28	-36.34	-12.93	-16.99
Accounts Receivable, 5 Yr. CAGR %	2.77	1.31	13.84	-33.87	-26.81
Inventory, 5 Yr. CAGR %	5.88	6.84	10.77	6.7	3.24
Net Property, Plant and Equip., 5 Yr. CAGR %	-36.23	-17.48	-14.39	59.45	69.9
Total Assets, 5 Yr. CAGR %	-4.27	0.25	14.31	1.75	3.48
Tangible Book Value, 5 Yr. CAGR %	-12.82	-29.28	25.11	-1.28	-2.96
Common Equity, 5 Yr. CAGR %	-25.6	-30.94	60.4	-73.02	-4.39
Cash From Operations, 5 Yr. CAGR %	-13.38	-4.94	-12.08	-4.65	16.59
Capital Expenditures, 5 Yr. CAGR %	-5.13	11.77	-7.23	-4.97	-
Levered Free Cash Flow, 5 Yr. CAGR %	-14.74	-2.93	0.19	-38.88	14.5
Unlevered Free Cash Flow, 5 Yr. CAGR %	-14.6	-2.52	1.03	-38.87	15.33