Income Statement Union Construction and Investment

Stocks

UCI

PS4008112055

Homebuilding

End-of-day quote Palestine Exchange 2026-10-04			5-day change	1st Jan Change
0.3600 ^USD	+2.86%		0.00%	-23.40%

08-13	Union Construction and Investment Reports Earnings Results for the Half Year Ended June 30, 2026	CI
05-17	Union Construction and Investment Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: UNION CONSTRUCTION AND INVESTMENT

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Revenues	196K	320K	331K	354K	393K
Other Revenues, Total	2.28M	1.2M	1.49M	1.04M	508K
Total Revenues	2.48M	1.52M	1.82M	1.39M	901K
Cost of Goods Sold, Total	10.41K	-	-	-	11.3K
Gross Profit	2.47M	1.52M	1.82M	1.39M	889K
Selling General & Admin Expenses, Total	1.18M	1.13M	1.36M	1.12M	1.04M
Depreciation & Amortization - (IS)	38.57K	24.24K	47.26K	46.36K	45.9K
Other Operating Expenses	-	-	-	-	-
Other Operating Expenses, Total	1.22M	1.15M	1.4M	1.16M	1.08M
Operating Income	1.25M	363K	414K	229K	-194K
Interest And Investment Income	137K	101K	58.74K	16.3K	-
Net Interest Expenses	137K	101K	58.74K	16.3K	-
Income (Loss) On Equity Invest.	-	-	-	-	-
Other Non Operating Income (Expenses)	-	-	-	-	32.25K
EBT, Excl. Unusual Items	1.39M	464K	473K	245K	-161K
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Asset Writedown	-	2.43M	615K	-	-
EBT, Incl. Unusual Items	1.39M	2.89M	1.09M	245K	-161K
Income Tax Expense	213K	78.2K	76.1K	44.79K	-
Earnings From Continuing Operations	1.17M	2.81M	1.01M	200K	-161K
Net Income to Company	1.17M	2.81M	1.01M	200K	-161K
Minority Interest	-	-	-	-	-
Net Income - (IS)	1.17M	2.81M	1.01M	200K	-161K
Net Income to Common Incl Extra Items	1.17M	2.81M	1.01M	200K	-161K
Net Income to Common Excl. Extra Items	1.17M	2.81M	1.01M	200K	-161K
Per Share Items
Net EPS - Basic	0.04	0.09	0.03	0.01	-0.01
Basic EPS - Continuing Operations	0.04	0.09	0.03	0.01	-0.01
Basic Weighted Average Shares Outstanding	32M	32M	32M	32M	32M
Net EPS - Diluted	0.04	0.09	0.03	0.01	-0.01
Diluted EPS - Continuing Operations	0.04	0.09	0.03	0.01	-0.01
Diluted Weighted Average Shares Outstanding	32M	32M	32M	32M	32M
Normalized Basic EPS	0.03	0.01	0.01	0	-0
Normalized Diluted EPS	0.03	0.01	0.01	0	-0
Dividend Per Share	-	0.03	-	-	-
Payout Ratio	68.21	-	94.85	-	-
Supplemental Items
EBITDA	1.3M	393K	461K	275K	-148K
EBITA	1.25M	363K	414K	229K	-194K
EBIT	1.25M	363K	414K	229K	-194K
EBITDAR	1.31M	-	-	-	-141K
Total Revenues (As Reported)	2.62M	4.04M	2.49M	1.41M	933K
Effective Tax Rate - (Ratio)	15.34	2.71	6.99	18.28	-
Normalized Net Income	866K	290K	295K	153K	-101K
Non-Cash Pension Expense	57.33K	-	-	-	-
Supplemental Operating Expense Items
Marketing Expenses	-	-	-	-	-
Selling and Marketing Expenses	-	-	-	-	-
General and Administrative Expenses	1.17M	1.13M	1.36M	1.12M	1.03M
Net Rental Expense, Total	12.36K	-	-	-	6.35K
Maintenance & Repair Expenses, Total	10.41K	-	-	-	11.3K

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Assets
Cash And Equivalents	4.67M	3.85M	2.53M	1.47M	1.55M
Total Cash And Short Term Investments	4.67M	3.85M	2.53M	1.47M	1.55M
Accounts Receivable, Total	11.53M	13.15M	11.95M	11.41M	9.83M
Other Receivables	1.85M	1.68M	1.8M	1.97M	1.99M
Total Receivables	13.37M	14.82M	13.75M	13.38M	11.82M
Inventory	473K	473K	448K	448K	8.4M
Prepaid Expenses	26.77K	24.12K	23.94K	22.39K	19.17K
Other Current Assets, Total	1.56M	2.7M	1.44M	1.3M	1.31M
Total Current Assets	20.11M	21.87M	18.19M	16.62M	23.09M
Gross Property Plant And Equipment	10.21M	11.19M	11.88M	12.31M	4.3M
Accumulated Depreciation	-647K	-419K	-467K	-457K	-503K
Net Property Plant And Equipment	9.56M	10.77M	11.41M	11.86M	3.79M
Long-term Investments	2.62M	2.15M	2.09M	1.93M	1.52M
Accounts Receivable Long-Term	17.94M	12.86M	10.12M	7.52M	7.31M
Other Long-Term Assets, Total	13.24M	19.06M	21.23M	20.32M	20.6M
Total Assets	63.46M	66.71M	63.04M	58.25M	56.31M
Liabilities
Accounts Payable, Total	31.06K	34.93K	57.36K	22.28K	206K
Accrued Expenses, Total	2.28M	2.38M	2.42M	2.29M	2.19M
Short-term Borrowings	1.49M	-	473K	308K	-
Current Portion of Long-Term Debt	-	2.49M	2.48M	879K	953K
Unearned Revenue Current, Total	84.49K	88.14K	91.97K	108K	114K
Other Current Liabilities	11.03M	8.71M	7.08M	5.09M	6.17M
Total Current Liabilities	14.91M	13.71M	12.6M	8.7M	9.64M
Long-Term Debt	3.24M	5.97M	3.71M	3.1M	2.15M
Pension & Other Post Retirement Benefits	841K	-	-	-	-
Other Non Current Liabilities	3.37M	3.58M	3.18M	2.85M	2.17M
Total Liabilities	22.36M	23.26M	19.49M	14.66M	13.96M
Common Stock, Total	32M	32M	32M	32M	32M
Retained Earnings	9.71M	12.52M	12.57M	12.77M	11.39M
Comprehensive Income and Other	-604K	-1.07M	-1.03M	-1.19M	-1.03M
Total Common Equity	41.11M	43.45M	43.55M	43.59M	42.35M
Minority Interest	-	-	-	-	-
Total Equity	41.11M	43.45M	43.55M	43.59M	42.35M
Total Liabilities And Equity	63.46M	66.71M	63.04M	58.25M	56.31M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	32M	32M	32M	32M	32M
ECS Total Common Shares Outstanding	32M	32M	32M	32M	32M
Book Value / Share	1.28	1.36	1.36	1.36	1.32
Tangible Book Value	41.11M	43.45M	43.55M	43.59M	42.35M
Tangible Book Value Per Share	1.28	1.36	1.36	1.36	1.32
Total Debt	4.72M	8.46M	6.66M	4.29M	3.1M
Net Debt	55.4K	4.61M	4.13M	2.83M	1.56M
Debt Equivalent Oper. Leases	98.86K	-	-	-	50.78K
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Equity Method Investments, Total	19.88K	-	-	-	-
Account Code - Inventory Valuation	3	5	5	5	5
Inventories - Raw Materials, Total	305K	305K	285K	285K	285K
Inventories - Finished Goods, Total	157K	157K	157K	157K	8.11M
Inventories - Others	11.77K	11.77K	6.09K	6.09K	6.09K
Land - (BS)	-	-	-	-	-
Buildings, Total	468K	1.01M	1.01M	1.01M	1.01M
Machinery, Total	487K	512K	512K	464K	464K
Full Time Employees	-	-	22	-	-

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Net Income	1.17M	2.81M	1.01M	200K	-161K
Depreciation & Amortization - CF	48.21K	30.3K	47.26K	46.36K	45.9K
Depreciation & Amortization, Total	48.21K	30.3K	47.26K	46.36K	45.9K
(Gain) Loss From Sale Of Asset	-258	3.61K	-	-12.2K	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-2.43M	-615K	-	-
Other Operating Activities, Total	328K	213K	183K	160K	100K
Change In Accounts Receivable	-2.35M	3.45M	3.94M	3.14M	1.45M
Change In Inventories	-	-	25.35K	-	-7.96M
Change In Accounts Payable	6.43K	3.87K	22.43K	-35.08K	183K
Change in Unearned Revenues	73.47K	3.65K	3.83K	16.12K	5.96K
Change In Income Taxes	-	-	-	-	-
Change in Other Net Operating Assets	1.84M	-8.57M	-3.29M	-2.21M	7.6M
Cash from Operations	1.12M	-4.48M	1.33M	1.3M	1.27M
Capital Expenditure	-948	-67.19K	-1.86K	-7.2K	-399
Sale of Property, Plant, and Equipment	785	-	-	12.2K	-
Investment in Marketable and Equity Securities, Total	4.96K	-4.58K	109K	-	-
Cash from Investing	4.8K	-71.77K	107K	5.01K	-399
Short Term Debt Issued, Total	-	-	473K	-	-
Long-Term Debt Issued, Total	-	3.74M	-	-	-
Total Debt Issued	-	3.74M	473K	-	-
Long-Term Debt Repaid, Total	-1.26M	-	-2.27M	-2.37M	-1.19M
Total Debt Repaid	-1.26M	-	-2.27M	-2.37M	-1.19M
Common Dividends Paid	-800K	-	-960K	-	-
Common & Preferred Stock Dividends Paid	-800K	-	-960K	-	-
Cash from Financing	-2.06M	3.74M	-2.76M	-2.37M	-1.19M
Net Change in Cash	-939K	-816K	-1.32M	-1.06M	81.31K
Supplemental Items
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-196K	-4.6M	1.09M	-1.44M	-5.3M
Unlevered Free Cash Flow	-196K	-4.6M	1.09M	-1.44M	-5.3M
Change In Net Working Capital	1.02M	4.79M	-788K	1.63M	5.22M
Net Debt Issued / Repaid	-1.26M	3.74M	-1.8M	-2.37M	-1.19M

Fiscal Period: December	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)	2025 (USD)
Profitability
Return on Assets	1.26	0.35	0.4	0.24	-0.21
Return on Total Capital	1.68	0.46	0.51	0.29	-0.26
Return On Equity %	2.86	6.65	2.33	0.46	-0.38
Return on Common Equity	2.86	6.65	2.33	0.46	-0.38
Margin Analysis
Gross Profit Margin %	99.58	100	100	100	98.75
SG&A Margin	47.65	74.49	74.62	80.23	115.16
EBITDA Margin %	52.32	25.91	25.38	19.77	-16.42
EBITA Margin %	50.38	23.91	22.78	16.44	-21.51
EBIT Margin %	50.38	23.91	22.78	16.44	-21.51
Income From Continuing Operations Margin %	47.32	185.47	55.68	14.39	-17.93
Net Income Margin %	47.32	185.47	55.68	14.39	-17.93
Net Avail. For Common Margin %	47.32	185.47	55.68	14.39	-17.93
Normalized Net Income Margin	34.93	19.12	16.26	11.01	-11.21
Levered Free Cash Flow Margin	-7.9	-303.28	60.12	-103.83	-588.26
Unlevered Free Cash Flow Margin	-7.9	-303.28	60.12	-103.83	-588.26
Asset Turnover
Asset Turnover	0.04	0.02	0.03	0.02	0.02
Fixed Assets Turnover	0.5	0.15	0.16	0.12	0.12
Receivables Turnover (Average Receivables)	0.02	0.03	0.03	0.03	0.04
Inventory Turnover (Average Inventory)	0.02	-	-	-	0
Short Term Liquidity
Current Ratio	1.35	1.6	1.44	1.91	2.4
Quick Ratio	1.21	1.36	1.29	1.71	1.39
Operating Cash Flow to Current Liabilities	0.08	-0.33	0.11	0.15	0.13
Days Sales Outstanding (Average Receivables)	19.71K	14.08K	13.85K	12.08K	9.87K
Days Outstanding Inventory (Average Inventory)	16.6K	-	-	-	143K
Average Days Payable Outstanding	976.06	-	-	-	5.22
Cash Conversion Cycle (Average Days)	35.33K	-	-	-	153K
Long Term Solvency
Total Debt/Equity	11.49	19.47	15.3	9.85	7.33
Total Debt / Total Capital	10.31	16.3	13.27	8.96	6.83
LT Debt/Equity	7.88	13.74	8.52	7.12	5.08
Long-Term Debt / Total Capital	7.06	11.5	7.39	6.48	4.73
Total Liabilities / Total Assets	35.23	34.87	30.92	25.17	24.79
Total Debt / EBITDA	3.64	21.53	14.44	15.6	-21
Net Debt / EBITDA	0.04	11.73	8.96	10.27	-10.54
Total Debt / (EBITDA - Capex)	3.64	25.98	14.5	16.02	-20.94
Net Debt / (EBITDA - Capex)	0.04	14.15	9	10.55	-10.51
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	48	-38.82	19.87	-23.45	-35.28
Gross Profit, 1 Yr. Growth %	71.49	-38.82	19.87	-23.45	-35.59
EBITDA, 1 Yr. Growth %	489.16	-69.71	17.43	-40.36	-153.73
EBITA, 1 Yr. Growth %	762.23	-70.97	14.21	-44.75	-184.68
EBIT, 1 Yr. Growth %	762.23	-70.97	14.21	-44.75	-184.68
Earnings From Cont. Operations, 1 Yr. Growth %	-2.52	139.78	-64.01	-80.21	-180.63
Net Income, 1 Yr. Growth %	-2.52	139.78	-64.01	-80.21	-180.63
Normalized Net Income, 1 Yr. Growth %	404.66	-66.52	1.94	-48.17	-165.89
Diluted EPS Before Extra, 1 Yr. Growth %	-2.52	139.78	-64.01	-80.21	-180.63
Accounts Receivable, 1 Yr. Growth %	19.68	14.04	-9.1	-4.53	-13.85
Inventory, 1 Yr. Growth %	0	0	-5.36	0	1.78K
Net Property, Plant and Equip., 1 Yr. Growth %	2.59K	12.64	5.98	3.89	-68.01
Total Assets, 1 Yr. Growth %	4.29	5.11	-5.5	-7.6	-3.32
Tangible Book Value, 1 Yr. Growth %	0.64	5.7	0.23	0.09	-2.83
Common Equity, 1 Yr. Growth %	0.64	5.7	0.23	0.09	-2.83
Cash From Operations, 1 Yr. Growth %	91.39	-500.08	-129.6	-1.75	-2.61
Capital Expenditures, 1 Yr. Growth %	-85.82	6.99K	-97.23	286.94	-94.46
Levered Free Cash Flow, 1 Yr. Growth %	-278.39	2.25K	-123.76	-232.22	266.71
Unlevered Free Cash Flow, 1 Yr. Growth %	-278.39	2.25K	-123.76	-232.22	266.71
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-11.48	-4.85	-14.37	-4.21	-29.61
Gross Profit, 2 Yr. CAGR %	17.11	2.64	-14.37	-4.21	-30.05
EBITDA, 2 Yr. CAGR %	17.47	33.59	-40.36	-16.31	-43.39
EBITA, 2 Yr. CAGR %	21.66	58.22	-42.42	-20.56	-31.6
EBIT, 2 Yr. CAGR %	21.66	58.22	-42.42	-20.56	-31.6
Earnings From Cont. Operations, 2 Yr. CAGR %	16.68	52.88	-7.11	-73.31	-60.06
Net Income, 2 Yr. CAGR %	16.68	52.88	-7.11	-73.31	-60.06
Normalized Net Income, 2 Yr. CAGR %	16.67	29.98	-41.58	-27.31	-41.56
Diluted EPS Before Extra, 2 Yr. CAGR %	16.68	52.88	-7.11	-73.32	-60.06
Accounts Receivable, 2 Yr. CAGR %	18.35	16.83	1.82	-6.84	-9.31
Inventory, 2 Yr. CAGR %	2.24	0	-2.71	-2.71	333.09
Net Property, Plant and Equip., 2 Yr. CAGR %	9.69	450.04	9.26	4.93	-42.35
Total Assets, 2 Yr. CAGR %	3	4.7	-0.34	-6.56	-5.49
Tangible Book Value, 2 Yr. CAGR %	1.61	3.14	2.93	0.16	-1.38
Common Equity, 2 Yr. CAGR %	1.61	3.14	2.93	0.16	-1.38
Cash From Operations, 2 Yr. CAGR %	91.78	176.71	8.82	-46.07	-2.18
Capital Expenditures, 2 Yr. CAGR %	-53.88	216.98	40.07	-67.27	-53.68
Levered Free Cash Flow, 2 Yr. CAGR %	-79.45	547.33	136.25	-43.95	120.19
Unlevered Free Cash Flow, 2 Yr. CAGR %	-79.45	547.33	136.25	-43.95	120.19
Dividend Per Share, 2 Yr. CAGR %	-	9.54	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-28.81	-21.74	2.77	-17.51	-15.94
Gross Profit, 3 Yr. CAGR %	-7.12	-5.55	8.09	-17.51	-16.29
EBITDA, 3 Yr. CAGR %	-16.51	-25.23	27.97	-40.36	-27.8
EBITA, 3 Yr. CAGR %	-16.09	-24.54	41.93	-43.2	-18.85
EBIT, 3 Yr. CAGR %	-16.09	-24.54	41.93	-43.2	-18.85
Earnings From Cont. Operations, 3 Yr. CAGR %	-15.25	48.34	-5.6	-44.52	-61.42
Net Income, 3 Yr. CAGR %	-15.25	48.34	-5.6	-44.52	-61.42
Normalized Net Income, 3 Yr. CAGR %	-15.2	-23.05	19.87	-43.86	-29.65
Diluted EPS Before Extra, 3 Yr. CAGR %	-15.25	48.34	-5.6	-44.52	-61.42
Accounts Receivable, 3 Yr. CAGR %	19	16.9	7.45	-0.35	-9.24
Inventory, 3 Yr. CAGR %	-6.76	1.49	-1.82	-1.82	160.87
Net Property, Plant and Equip., 3 Yr. CAGR %	3.79	10.66	217.69	7.44	-29.38
Total Assets, 3 Yr. CAGR %	8.75	3.7	1.18	-2.82	-5.49
Tangible Book Value, 3 Yr. CAGR %	0.07	2.95	2.16	1.97	-0.85
Common Equity, 3 Yr. CAGR %	0.07	2.95	2.16	1.97	-0.85
Cash From Operations, 3 Yr. CAGR %	-23.76	145.05	31.35	5.18	-34.33
Capital Expenditures, 3 Yr. CAGR %	-63.66	147.05	-34.72	96.54	-81.89
Levered Free Cash Flow, 3 Yr. CAGR %	-63.55	-0.28	115.13	94.69	4.83
Unlevered Free Cash Flow, 3 Yr. CAGR %	-63.55	-0.28	115.13	94.69	4.83
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	2.38	4.22	-23.35	-15.15	-11.67
Gross Profit, 5 Yr. CAGR %	7.39	4.27	-10.01	-5.02	-9.18
EBITDA, 5 Yr. CAGR %	5.19	-2.44	-27.02	-21.78	-7.65
EBITA, 5 Yr. CAGR %	7.27	2.03	-27.82	-22.97	5.99
EBIT, 5 Yr. CAGR %	7.27	2.03	-27.82	-22.97	5.99
Earnings From Cont. Operations, 5 Yr. CAGR %	3.87	32.66	-12.08	-25.31	-33.08
Net Income, 5 Yr. CAGR %	3.85	32.66	-12.08	-25.31	-33.08
Normalized Net Income, 5 Yr. CAGR %	3.99	-10.36	-26.94	-24.78	-10.07
Diluted EPS Before Extra, 5 Yr. CAGR %	3.85	32.66	-12.08	-25.31	-33.08
Accounts Receivable, 5 Yr. CAGR %	16.02	25.69	11.8	6.75	0.41
Inventory, 5 Yr. CAGR %	-7.45	-4.39	-5.16	-0.21	77.77
Net Property, Plant and Equip., 5 Yr. CAGR %	9.53	6.65	5.94	8.33	60.52
Total Assets, 5 Yr. CAGR %	7.58	6.21	5.02	-0.53	-1.54
Tangible Book Value, 5 Yr. CAGR %	1.04	2.42	1.2	1.82	0.73
Common Equity, 5 Yr. CAGR %	1.04	2.42	1.2	1.82	0.73
Cash From Operations, 5 Yr. CAGR %	-0.42	15.17	-12.1	33.74	16.74
Capital Expenditures, 5 Yr. CAGR %	-55.16	38.81	-37.66	10.06	-43.1
Levered Free Cash Flow, 5 Yr. CAGR %	-39.74	-1.37	-23.03	-20.81	117.14
Unlevered Free Cash Flow, 5 Yr. CAGR %	-39.74	-1.37	-23.03	-20.81	117.14