Income Statement Valores Simesa S.A.

Stocks

VALSIMESA

COT46PA00011

Corporate Financial Services

End-of-day quote Bolsa De Valores De Colombia 2026-09-24			5-day change	1st Jan Change
9,950.00 ^COP	0.00%		0.00%	+24.38%

08-13	Valores Simesa S.A. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-14	Valores Simesa S.A. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: VALORES SIMESA S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (COP)	2022 (COP)	2023 (COP)	2024 (COP)	2025 (COP)
Revenues	352M	204M	123M	81M	-
Total Revenues	352M	204M	123M	81M	-
Cost of Goods Sold, Total	640M	49M	37M	39M	40M
Gross Profit	-288M	155M	86M	42M	-40M
Selling General & Admin Expenses, Total	1.55B	1.42B	3.61B	5.02B	1.65B
Provision for Bad Debts	-	-	-	-	-
Other Operating Expenses	1.18B	509M	-1.3B	-1.99B	492M
Other Operating Expenses, Total	2.73B	1.93B	2.31B	3.03B	2.14B
Operating Income	-3.01B	-1.77B	-2.22B	-2.99B	-2.18B
Interest Expense, Total	-29M	-3M	-1M	-65M	-2M
Interest And Investment Income	3.47B	5.34B	14.33B	8.9B	21.29B
Net Interest Expenses	3.44B	5.33B	14.33B	8.84B	21.29B
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	275M	1.52B	3.01B	3.19B	4.05B
EBT, Excl. Unusual Items	700M	5.09B	15.12B	9.04B	23.16B
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-5.5B	-4.08B	11.48B	1.29B	-
EBT, Incl. Unusual Items	-4.8B	1B	26.59B	10.33B	23.16B
Income Tax Expense	-228M	1.8B	776M	575M	-3.4B
Earnings From Continuing Operations	-4.58B	-796M	25.82B	9.76B	26.56B
Net Income to Company	-4.58B	-796M	25.82B	9.76B	26.56B
Minority Interest	14M	18M	-33M	-6M	-
Net Income - (IS)	-4.56B	-778M	25.78B	9.75B	26.56B
Net Income to Common Incl Extra Items	-4.56B	-778M	25.78B	9.75B	26.56B
Net Income to Common Excl. Extra Items	-4.56B	-778M	25.78B	9.75B	26.56B
Per Share Items
Net EPS - Basic	-159.66	-29	1.08K	497	1.84K
Basic EPS - Continuing Operations	-159.66	-29	1.08K	497	1.84K
Basic Weighted Average Shares Outstanding	28.57M	26.83M	23.99M	19.62M	14.44M
Net EPS - Diluted	-159.66	-29	1.08K	497	1.84K
Diluted EPS - Continuing Operations	-159.66	-29	1.08K	497	1.84K
Diluted Weighted Average Shares Outstanding	28.57M	26.83M	23.99M	19.62M	14.44M
Normalized Basic EPS	15.81	119.16	392.53	287.63	1K
Normalized Diluted EPS	15.81	119.16	392.53	287.63	1K
Dividend Per Share	103.37	-	-	-	-
Payout Ratio	-0.35	-328.02	0.1	0.34	0.1
Supplemental Items
EBITDA	-3.01B	-1.77B	-2.22B	-2.99B	-2.18B
EBITA	-3.01B	-1.77B	-2.22B	-2.99B	-2.18B
EBIT	-3.01B	-1.77B	-2.22B	-2.99B	-2.18B
EBITDAR	-	-	-	-	-
Total Revenues (As Reported)	352M	204M	123M	81M	-
Effective Tax Rate - (Ratio)	4.75	179.44	2.92	5.57	-14.69
Total Current Taxes	314M	-	2.82B	2.65B	3.75B
Total Deferred Taxes	-542M	1.8B	-2.04B	-2.08B	-7.15B
Normalized Net Income	452M	3.2B	9.42B	5.64B	14.48B
Interest on Long-Term Debt	-	3M	1M	-	-
Supplemental Operating Expense Items
Advertising Expense	6M	8M	7M	13M	3M
Selling and Marketing Expenses	6M	8M	7M	13M	3M
General and Administrative Expenses	853M	980M	3.12B	4.48B	1.08B
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	640M	49M	37M	39M	40M

Fiscal Period: December	2021 (COP)	2022 (COP)	2023 (COP)	2024 (COP)	2025 (COP)
Assets
Cash And Equivalents	424M	89M	25M	56M	31M
Trading Asset Securities, Total	13.93B	24.28B	14.9B	27.47B	20.06B
Total Cash And Short Term Investments	14.36B	24.37B	14.93B	27.53B	20.09B
Accounts Receivable, Total	27M	18.72B	1.86B	2.84B	-
Other Receivables	12.83B	35.09B	46.8B	50.92B	97.08B
Total Receivables	12.86B	53.82B	48.67B	53.76B	97.08B
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	27.21B	78.19B	63.59B	81.29B	117B
Gross Property Plant And Equipment	102M	102M	110M	110M	26M
Accumulated Depreciation	-23M	-64M	-104M	-106M	-24M
Net Property Plant And Equipment	79M	38M	6M	4M	2M
Long-term Investments	-	-	-	-	-
Accounts Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	226B	152B	153B	94.62B	13.91B
Total Assets	253B	230B	216B	176B	131B
Liabilities
Accounts Payable, Total	18M	1M	392M	2.9B	393M
Accrued Expenses, Total	21M	34M	40M	38M	35M
Current Portion of Long-Term Debt	-	-	-	-	-
Current Portion of Leases	76M	37M	-	-	-
Current Income Taxes Payable	10M	32M	2.87B	2.76B	3.79B
Other Current Liabilities	5.89B	2.56B	2.53B	-	2.48B
Total Current Liabilities	6.02B	2.67B	5.83B	5.69B	6.7B
Deferred Tax Liability Non Current	9.87B	11.67B	9.63B	7.55B	399M
Other Non Current Liabilities	-	-	-	222M	-
Total Liabilities	15.89B	14.34B	15.46B	13.47B	7.1B
Common Stock, Total	126M	126M	126M	126M	126M
Additional Paid In Capital	1.11B	1.11B	1.11B	1.11B	1.11B
Retained Earnings	156B	149B	141B	119B	95.8B
Comprehensive Income and Other	80.54B	65.94B	58.27B	42.42B	26.95B
Total Common Equity	237B	216B	200B	162B	124B
Minority Interest	235M	217M	250M	132M	-
Total Equity	238B	216B	201B	162B	124B
Total Liabilities And Equity	253B	230B	216B	176B	131B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	27.73M	25.64M	20.8M	15.86M	10.09M
ECS Total Common Shares Outstanding	27.73M	25.64M	20.8M	15.86M	10.09M
Book Value / Share	8.56K	8.42K	9.64K	10.24K	12.29K
Tangible Book Value	237B	216B	200B	162B	124B
Tangible Book Value Per Share	8.56K	8.42K	9.64K	10.24K	12.29K
Total Debt	76M	37M	0	0	0
Net Debt	-14.28B	-24.33B	-14.93B	-27.53B	-20.09B
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	235M	217M	250M	132M	-
Equity Method Investments, Total	-	-	-	-	-
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	22M	22M	28M	28M	26M
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: December	2021 (COP)	2022 (COP)	2023 (COP)	2024 (COP)	2025 (COP)
Net Income	-4.56B	-778M	25.78B	9.75B	26.56B
Depreciation & Amortization - CF	4M	41M	40M	2M	2M
Depreciation & Amortization, Total	4M	41M	40M	2M	2M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	5.55B	4.08B	-11.48B	-1.29B	-
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	-4.76B	-3.62B	-9.98B	-1.87B	-6.68B
Change in Trading Asset Securities	-	-	-	-	-
Change In Accounts Receivable	15.49B	32.67B	27.1B	-1.74B	40.54B
Change In Accounts Payable	-47M	-197M	347M	232M	-220M
Change In Income Taxes	-	22M	18M	-2.76B	-2.72B
Change in Other Net Operating Assets	4.05B	-3.18B	4M	-2M	-3M
Cash from Operations	15.73B	29.04B	31.84B	2.32B	57.48B
Capital Expenditure	-3M	-	-6M	-	-
Sale (Purchase) of Real Estate properties	-	-	-	58.17B	-
Investment in Marketable and Equity Securities, Total	-4.37B	-8.84B	9.38B	-12.57B	7.41B
Cash from Investing	-4.38B	-8.84B	9.37B	45.6B	7.41B
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-
Repurchase of Common Stock	-10.98B	-17.99B	-41.25B	-47.85B	-64.89B
Common Dividends Paid	-16M	-2.55B	-26M	-33M	-26M
Common & Preferred Stock Dividends Paid	-16M	-2.55B	-26M	-33M	-26M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-10.99B	-20.54B	-41.28B	-47.88B	-64.91B
Net Change in Cash	361M	-335M	-64M	31M	-25M
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	808M	-	-353M	-2.82B	-2.37B
Levered Free Cash Flow	-10.51B	-45.34B	6.99B	-7.14B	-43.68B
Unlevered Free Cash Flow	-10.5B	-45.34B	7B	-7.1B	-43.68B
Change In Net Working Capital	8.61B	44.27B	-8.35B	5.23B	42.32B
Net Debt Issued / Repaid	-	-	-	-	-

Fiscal Period: December	2021 (COP)	2022 (COP)	2023 (COP)	2024 (COP)	2025 (COP)
Profitability
Return on Assets	-0.72	-0.46	-0.62	-0.95	-0.89
Return on Total Capital	-0.77	-0.49	-0.67	-1.03	-0.95
Return On Equity %	-1.86	-0.35	12.39	5.37	18.56
Return on Common Equity	-1.86	-0.34	12.39	5.38	18.56
Margin Analysis
Gross Profit Margin %	-81.82	75.98	69.92	51.85	-
SG&A Margin	440.62	694.61	2.93K	6.2K	-
EBITDA Margin %	-856.25	-867.65	-1.8K	-3.69K	-
EBITA Margin %	-856.25	-868.14	-1.8K	-3.69K	-
EBIT Margin %	-856.25	-868.14	-1.8K	-3.69K	-
Income From Continuing Operations Margin %	-1.3K	-390.2	20.99K	12.04K	-
Net Income Margin %	-1.3K	-381.37	20.96K	12.04K	-
Net Avail. For Common Margin %	-1.3K	-381.37	20.96K	12.04K	-
Normalized Net Income Margin	128.27	1.57K	7.65K	6.97K	-
Levered Free Cash Flow Margin	-2.99K	-22.22K	5.69K	-8.82K	-
Unlevered Free Cash Flow Margin	-2.98K	-22.22K	5.69K	-8.77K	-
Asset Turnover
Asset Turnover	0	0	0	0	-
Fixed Assets Turnover	8.38	3.49	5.59	16.2	-
Receivables Turnover (Average Receivables)	14.37	0.01	0	0	-
Short Term Liquidity
Current Ratio	4.52	29.31	10.91	14.28	17.5
Quick Ratio	4.52	29.31	10.91	14.28	17.5
Operating Cash Flow to Current Liabilities	2.61	10.89	5.46	0.41	8.58
Days Sales Outstanding (Average Receivables)	25.4	28.25K	82.61K	116K	-
Average Days Payable Outstanding	23.95	70.77	1.94K	15.44K	15.02K
Long Term Solvency
Total Debt/Equity	0.03	0.02	-	-	-
Total Debt / Total Capital	0.03	0.02	-	-	-
Total Liabilities / Total Assets	6.27	6.22	7.15	7.66	5.41
EBIT / Interest Expense	-103.93	-590.33	-2.22K	-46.03	-1.09K
EBITDA / Interest Expense	-103.79	-576.67	-2.18K	-46	-1.09K
(EBITDA - Capex) / Interest Expense	-103.9	-576.67	-2.19K	-46	-1.09K
Total Debt / EBITDA	-0.03	-0.02	-	-	-
Net Debt / EBITDA	4.74	14.07	6.85	9.21	9.22
Total Debt / (EBITDA - Capex)	-0.03	-0.02	-	-	-
Net Debt / (EBITDA - Capex)	4.74	14.07	6.83	9.21	9.22
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	17.33	-42.05	-39.71	-34.15	-
Gross Profit, 1 Yr. Growth %	-254.01	-153.82	-44.52	-51.16	-195.24
EBITDA, 1 Yr. Growth %	3.61	-41.25	25.31	34.81	-27.16
EBITA, 1 Yr. Growth %	3.57	-41.24	25.35	34.77	-27.14
EBIT, 1 Yr. Growth %	3.57	-41.24	25.35	34.77	-27.14
Earnings From Cont. Operations, 1 Yr. Growth %	-63.33	-82.6	-3.34K	-62.22	172.49
Net Income, 1 Yr. Growth %	-63.32	-82.94	-3.41K	-62.19	172.49
Normalized Net Income, 1 Yr. Growth %	-126.66	608.03	194.52	-40.07	124.35
Diluted EPS Before Extra, 1 Yr. Growth %	-62.75	-81.88	-3.81K	-53.77	270.22
Accounts Receivable, 1 Yr. Growth %	22.73	45.61	-96.54	-94.16	-
Net Property, Plant and Equip., 1 Yr. Growth %	1.48K	-51.9	-84.21	-33.33	-50
Total Assets, 1 Yr. Growth %	-5.08	-9.07	-6.21	-18.6	-25.43
Tangible Book Value, 1 Yr. Growth %	-6.15	-9.02	-7.17	-19.01	-23.61
Common Equity, 1 Yr. Growth %	-6.15	-9.02	-7.17	-19.01	-23.61
Cash From Operations, 1 Yr. Growth %	-410.15	1.07K	9.64	-92.72	2.38K
Levered Free Cash Flow, 1 Yr. Growth %	242.76	331.83	-115.43	-202.08	511.68
Unlevered Free Cash Flow, 1 Yr. Growth %	270.65	332	-115.43	-201.49	515.16
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-78.18	-17.54	-40.89	-36.99	-
Gross Profit, 2 Yr. CAGR %	-80.15	-8.96	-45.35	-47.95	-31.8
EBITDA, 2 Yr. CAGR %	-17.02	-22	-14.2	29.97	-0.91
EBITA, 2 Yr. CAGR %	-17.01	-21.99	-14.18	29.98	-0.9
EBIT, 2 Yr. CAGR %	-17.01	-21.99	-14.18	29.98	-0.9
Earnings From Cont. Operations, 2 Yr. CAGR %	-53.53	-74.74	137.56	250.07	1.44
Net Income, 2 Yr. CAGR %	-53.52	-74.99	137.77	253.99	1.5
Normalized Net Income, 2 Yr. CAGR %	-65.52	37.39	356.65	32.85	24
Diluted EPS Before Extra, 2 Yr. CAGR %	-52.06	-73.99	159.21	313.98	30.83
Accounts Receivable, 2 Yr. CAGR %	0	2.82K	-61.94	-77.01	-
Net Property, Plant and Equip., 2 Yr. CAGR %	89.5	175.68	-72.44	-67.56	-42.26
Total Assets, 2 Yr. CAGR %	-5.87	-7.1	-7.65	-12.63	-22.12
Tangible Book Value, 2 Yr. CAGR %	-6.14	-7.6	-8.1	-13.29	-21.34
Common Equity, 2 Yr. CAGR %	-6.14	-7.6	-8.1	-13.29	-21.34
Cash From Operations, 2 Yr. CAGR %	161.41	139.3	258.04	-71.76	34.35
Capital Expenditures, 2 Yr. CAGR %	-	-	41.42	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-36.21	284.46	-18.38	-60.31	149.88
Unlevered Free Cash Flow, 2 Yr. CAGR %	-36.34	300.13	-18.36	-60.43	149.87
Dividend Per Share, 2 Yr. CAGR %	-14.41	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-68.38	-69.78	-25.71	-38.72	-
Gross Profit, 3 Yr. CAGR %	-70.31	-72.32	-22.81	-47.36	-36.33
EBITDA, 3 Yr. CAGR %	-29.82	-26.05	-8.64	-0.26	7.16
EBITA, 3 Yr. CAGR %	-29.82	-26.03	-8.63	-0.24	7.17
EBIT, 3 Yr. CAGR %	-29.82	-26.03	-8.63	-0.24	7.17
Earnings From Cont. Operations, 3 Yr. CAGR %	-42.79	-66.51	27.43	28.71	221.96
Net Income, 3 Yr. CAGR %	-42.84	-66.72	27.52	28.82	224.42
Normalized Net Income, 3 Yr. CAGR %	-60.24	-5.57	77.15	132.06	65.44
Diluted EPS Before Extra, 3 Yr. CAGR %	-38.84	-65.31	35.86	45.91	298.85
Accounts Receivable, 3 Yr. CAGR %	-89.87	785.12	339.13	-39.52	-
Net Property, Plant and Equip., 3 Yr. CAGR %	197.51	19.98	6.27	-63.01	-62.52
Total Assets, 3 Yr. CAGR %	-5.04	-6.95	-6.8	-11.46	-17.14
Tangible Book Value, 3 Yr. CAGR %	-5.02	-7.11	-7.45	-11.89	-16.88
Common Equity, 3 Yr. CAGR %	-5.02	-7.11	-7.45	-11.89	-16.88
Cash From Operations, 3 Yr. CAGR %	-33.25	132.8	84.48	-2.29	25.55
Levered Free Cash Flow, 3 Yr. CAGR %	-22.69	20.61	31.62	-12.06	-1.24
Unlevered Free Cash Flow, 3 Yr. CAGR %	-22.82	20.52	35.18	-12.21	-1.24
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-51.91	-55.29	-59.39	-59.45	-
Gross Profit, 5 Yr. CAGR %	-53.71	-57.58	-62.11	-64.36	-26.54
EBITDA, 5 Yr. CAGR %	-14.1	-13.32	-23.95	-7.34	-5.62
EBITA, 5 Yr. CAGR %	-14.09	-13.31	-23.94	-7.32	-5.61
EBIT, 5 Yr. CAGR %	-14.09	-13.31	-23.94	-7.32	-5.61
Earnings From Cont. Operations, 5 Yr. CAGR %	-45.92	-42.29	1.11	-14.37	16.32
Net Income, 5 Yr. CAGR %	-45.95	-42.55	1.09	-14.32	16.4
Normalized Net Income, 5 Yr. CAGR %	-35.19	-4.46	5.56	8.25	53.59
Diluted EPS Before Extra, 5 Yr. CAGR %	-43.04	-38.7	9.03	-6.48	33.83
Accounts Receivable, 5 Yr. CAGR %	-72.46	-15.9	-40.96	153.81	-
Net Property, Plant and Equip., 5 Yr. CAGR %	92.35	80.2	14.87	-28.89	-16.74
Total Assets, 5 Yr. CAGR %	-5.35	-6.53	-6.09	-9.26	-13.26
Tangible Book Value, 5 Yr. CAGR %	-4.41	-6.65	-6.26	-9.63	-13.28
Common Equity, 5 Yr. CAGR %	-4.41	-6.65	-6.26	-9.63	-13.28
Cash From Operations, 5 Yr. CAGR %	-9.46	-11.02	-9.65	0.13	62.5
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-29.73	-1.63	-21.01	-22.68	70.1
Unlevered Free Cash Flow, 5 Yr. CAGR %	-29.49	-1.92	-21.07	-22.8	72.84
Dividend Per Share, 5 Yr. CAGR %	-3.98	-	-	-	-