Income Statement Xref Limited

Stocks

XF1

AU0000038531

Employment Services

Delayed Australian S.E. 20:00:24 2026-08-12 EDT			5-day change	1st Jan Change
0.0520 ^AUD	-1.89%		-5.45%	-68.48%

04-12	Xref posts Q3 Sales Growth A$4.5 million	RE
03-20	Xref Limited Announces Executive Changes	CI

5.4HgTpcKGJ9_J6SRU7fCfrBFfPhVzHAhQvN617UiDCno.1RNlnfL-bqa4g1cg3LL29XQUXXYqS0cA1ufvnQ2yOQq4EVrLlr9pnpzabQ

Published financial data: XREF LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	12.56M	18.59M	20.4M	19.86M	21.31M
Total Revenues	12.56M	18.59M	20.4M	19.86M	21.31M
Cost of Goods Sold, Total	8.84M	12.42M	3.25M	2.53M	2.28M
Gross Profit	3.72M	6.17M	17.15M	17.33M	19.03M
Selling General & Admin Expenses, Total	3.85M	3.76M	17.03M	20.06M	18.29M
Stock-Based Compensation (IS)	-	768K	1.61M	-92.82K	44.95K
Depreciation & Amortization - (IS)	380K	262K	509K	884K	161K
Amortization of Goodwill and Intangible Assets - (IS)	60.22K	213K	857K	2.02M	2.68M
Other Operating Expenses	-	-	-	-	-
Other Operating Expenses, Total	4.29M	5M	20M	22.88M	21.18M
Operating Income	-576K	1.17M	-2.85M	-5.55M	-2.15M
Interest Expense, Total	-	-576K	-617K	-1M	-1.71M
Interest And Investment Income	11.78K	5.74K	59.46K	37.89K	104K
Net Interest Expenses	11.78K	-571K	-557K	-965K	-1.61M
Other Non Operating Income (Expenses)	642K	129K	68.46K	179K	1.65M
EBT, Excl. Unusual Items	78.08K	730K	-3.34M	-6.34M	-2.11M
Impairment of Goodwill	-	-	-	-	-
Asset Writedown	-	-	-	-	-
Other Unusual Items	-	-	-	669K	116K
EBT, Incl. Unusual Items	78.08K	730K	-3.34M	-5.67M	-2M
Income Tax Expense	-	-	18.22K	13.8K	-43.2K
Earnings From Continuing Operations	78.08K	730K	-3.36M	-5.68M	-1.95M
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	78.08K	730K	-3.36M	-5.68M	-1.95M
Net Income - (IS)	78.08K	730K	-3.36M	-5.68M	-1.95M
Net Income to Common Incl Extra Items	78.08K	730K	-3.36M	-5.68M	-1.95M
Net Income to Common Excl. Extra Items	78.08K	730K	-3.36M	-5.68M	-1.95M
Per Share Items
Net EPS - Basic	0	0	-0.02	-0.03	-0.01
Basic EPS - Continuing Operations	0	0	-0.02	-0.03	-0.01
Basic Weighted Average Shares Outstanding	182M	184M	186M	187M	196M
Net EPS - Diluted	0	0	-0.02	-0.03	-0.01
Diluted EPS - Continuing Operations	0	0	-0.02	-0.03	-0.01
Diluted Weighted Average Shares Outstanding	203M	203M	186M	187M	196M
Normalized Basic EPS	0	0	-0.01	-0.02	-0.01
Normalized Diluted EPS	0	0	-0.01	-0.02	-0.01
Supplemental Items
EBITDA	-507K	1.26M	-2.64M	-4.87M	-1.87M
EBITA	-575K	1.17M	-2.75M	-5.34M	-1.94M
EBIT	-576K	1.17M	-2.85M	-5.55M	-2.15M
EBITDAR	-404K	1.37M	-2.52M	-4.42M	-1.26M
Total Revenues (As Reported)	12.56M	-	-	-	-
Effective Tax Rate - (Ratio)	-	-	-0.55	-0.24	2.16
Current Foreign Taxes	-	-	-	-	-
Total Current Taxes	-	-	-	-	-
Normalized Net Income	48.8K	456K	-2.09M	-3.96M	-1.32M
Interest on Long-Term Debt	-	576K	617K	1M	1.71M
Supplemental Operating Expense Items
Marketing Expenses	468K	904K	1.7M	465K	488K
Selling and Marketing Expenses	468K	904K	1.7M	465K	488K
Research And Development Expense From Footnotes	-	-	-	-	-
Net Rental Expense, Total	103K	114K	117K	457K	609K
Imputed Operating Lease Interest Expense	-	109K	112K	535K	1.03M
Imputed Operating Lease Depreciation	-	4.98K	4.85K	-78.56K	-421K
Stock-Based Comp., SG&A Exp. (Total)	319K	-	-	-	-
Stock-Based Comp., Other (Total)	686K	828K	1.61M	-92.82K	44.95K
Total Stock-Based Compensation	1M	828K	1.61M	-92.82K	44.95K

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	8.13M	11.67M	6.84M	4.59M	5.29M
Total Cash And Short Term Investments	8.13M	11.67M	6.84M	4.59M	5.29M
Accounts Receivable, Total	2.92M	3.02M	3.86M	3.7M	2.77M
Other Receivables	135K	82.26K	59.32K	31.94K	-
Notes Receivable	-	-	-	-	-
Total Receivables	3.05M	3.1M	3.92M	3.74M	2.77M
Prepaid Expenses	492K	716K	907K	524K	580K
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	11.68M	15.49M	11.67M	8.85M	8.63M
Gross Property Plant And Equipment	1.54M	1.99M	3.91M	2.75M	-
Accumulated Depreciation	-1.15M	-1.44M	-2.74M	-2.42M	-
Net Property Plant And Equipment	393K	551K	1.17M	328K	91.24K
Goodwill	1.33M	1.33M	2.38M	2.95M	2.95M
Other Intangibles, Total	1.54M	2.74M	7.06M	8.1M	7.31M
Accounts Receivable Long-Term	-	-	-	10.56K	35.04K
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	54.14K	55.07K	625K	117K	138K
Total Assets	15M	20.17M	22.9M	20.36M	19.16M
Liabilities
Accounts Payable, Total	471K	366K	956K	744K	609K
Accrued Expenses, Total	1.49M	1.54M	2.11M	2.36M	1.98M
Current Portion of Long-Term Debt	498K	425K	426K	1.13M	2.5M
Current Portion of Leases	139K	130K	424K	90.86K	15.07K
Unearned Revenue Current, Total	8.8M	11.06M	12.23M	12.58M	10.92M
Other Current Liabilities	380K	545K	1.24M	1.22M	712K
Total Current Liabilities	11.77M	14.07M	17.39M	18.13M	16.73M
Long-Term Debt	4.05M	4.21M	4.38M	7.12M	5.32M
Long-Term Leases	3.07K	201K	107K	13.39K	-
Unearned Revenue Non Current	-	-	225K	155K	520K
Deferred Tax Liability Non Current	-	-	-	344K	291K
Other Non Current Liabilities	186K	225K	1.01M	446K	684K
Total Liabilities	16.01M	18.7M	23.1M	26.21M	23.55M
Common Stock, Total	53.95M	55.1M	55.47M	55.41M	59.26M
Retained Earnings	-34.02M	-32.14M	-34.93M	-40.61M	-42.57M
Comprehensive Income and Other	-20.94M	-21.49M	-20.74M	-20.64M	-21.08M
Total Common Equity	-1.01M	1.47M	-203K	-5.85M	-4.39M
Total Equity	-1.01M	1.47M	-203K	-5.85M	-4.39M
Total Liabilities And Equity	15M	20.17M	22.9M	20.36M	19.16M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	182M	185M	186M	189M	220M
ECS Total Common Shares Outstanding	182M	185M	186M	189M	220M
Book Value / Share	-0.01	0.01	-0	-0.03	-0.02
Tangible Book Value	-3.88M	-2.6M	-9.64M	-16.9M	-14.65M
Tangible Book Value Per Share	-0.02	-0.01	-0.05	-0.09	-0.07
Total Debt	4.69M	4.96M	5.33M	8.35M	7.83M
Net Debt	-3.45M	-6.71M	-1.5M	3.76M	2.55M
Debt Equivalent Oper. Leases	824K	910K	937K	3.65M	4.87M
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	683K	733K	2.04M	1.37M	-
Full Time Employees	60	74	114	99	74
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	78.08K	730K	-3.36M	-5.68M	-1.95M
Depreciation & Amortization - CF	380K	262K	509K	884K	161K
Amortization of Goodwill and Intangible Assets - (CF)	1.13K	1.13K	105K	212K	211K
Depreciation & Amortization, Total	381K	263K	614K	1.1M	372K
Amortization of Deferred Charges, Total - (CF)	59.09K	211K	752K	1.81M	2.47M
(Gain) Loss From Sale Of Asset	-	-	-	356K	88.06K
Asset Writedown & Restructuring Costs	-	-	-	-309K	-267
Stock-Based Compensation (CF)	1M	828K	1.61M	-92.82K	44.95K
Provision and Write-off of Bad Debts	-	-	15K	42.9K	28.27K
Other Operating Activities, Total	408K	448K	563K	817K	785K
Change In Accounts Receivable	-666K	-51.2K	-820K	177K	941K
Change In Accounts Payable	107K	-81.04K	632K	37K	-945K
Change in Unearned Revenues	922K	2.27M	130K	285K	-
Change in Other Net Operating Assets	28.14K	9.42K	322K	780K	-471K
Cash from Operations	2.32M	4.62M	454K	-679K	1.36M
Capital Expenditure	-19.5K	-50.08K	-112K	-52.31K	-10.71K
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-	-1.71M	-	-
Sale (Purchase) of Intangible assets	-1.11M	-1.41M	-2.52M	-3.07M	-1.9M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-1.13M	-1.46M	-4.34M	-3.12M	-1.91M
Long-Term Debt Issued, Total	5M	-	-	8.11M	-
Total Debt Issued	5M	-	-	8.11M	-
Long-Term Debt Repaid, Total	-720K	-633K	-953K	-5.55M	-849K
Total Debt Repaid	-720K	-633K	-953K	-5.55M	-849K
Issuance of Common Stock	-	1.01M	-	-	3.45M
Other Financing Activities, Total	-210K	-	-	-1M	-1.36M
Cash from Financing	4.07M	381K	-953K	1.56M	1.24M
Foreign Exchange Rate Adjustments	-	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	-	1	-	-
Net Change in Cash	5.26M	3.54M	-4.84M	-2.24M	694K
Supplemental Items
Cash Interest Paid	-	-	-	1M	1.36M
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	296K	2.32M	184K	-3.59M	-3.22M
Unlevered Free Cash Flow	296K	2.68M	570K	-2.96M	-2.15M
Change In Net Working Capital	-342K	-2.1M	-2.01M	-812K	1.78M
Net Debt Issued / Repaid	4.28M	-633K	-953K	2.56M	-849K

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	-3.07	4.16	-8.28	-15.96	-6.81
Return on Total Capital	-41.17	14.49	-30.84	-95.48	-45.19
Return On Equity %	-4.58	314.91	-529.17	176.96	38.17
Return on Common Equity	-4.58	314.91	-529.17	176.96	38.17
Margin Analysis
Gross Profit Margin %	29.6	33.19	84.06	87.26	89.28
SG&A Margin	30.68	20.21	83.47	101.03	85.83
EBITDA Margin %	-4.04	6.77	-12.93	-24.53	-8.78
EBITA Margin %	-4.58	6.31	-13.47	-26.88	-9.11
EBIT Margin %	-4.59	6.3	-13.98	-27.94	-10.09
Income From Continuing Operations Margin %	0.62	3.92	-16.47	-28.61	-9.16
Net Income Margin %	0.62	3.92	-16.47	-28.61	-9.16
Net Avail. For Common Margin %	0.62	3.92	-16.47	-28.61	-9.16
Normalized Net Income Margin	0.39	2.45	-10.24	-19.94	-6.2
Levered Free Cash Flow Margin	2.36	12.47	0.9	-18.06	-15.1
Unlevered Free Cash Flow Margin	2.36	14.41	2.79	-14.9	-10.08
Asset Turnover
Asset Turnover	1.07	1.06	0.95	0.91	1.08
Fixed Assets Turnover	21.87	39.36	23.74	26.57	101.76
Receivables Turnover (Average Receivables)	4.9	6.26	5.92	5.25	6.6
Short Term Liquidity
Current Ratio	0.99	1.1	0.67	0.49	0.52
Quick Ratio	0.95	1.05	0.62	0.46	0.48
Operating Cash Flow to Current Liabilities	0.2	0.33	0.03	-0.04	0.08
Days Sales Outstanding (Average Receivables)	74.5	58.3	61.61	69.74	55.31
Average Days Payable Outstanding	17.67	12.31	74.21	123.02	108.15
Long Term Solvency
Total Debt/Equity	-464.44	336.95	-2.63K	-142.84	-178.52
Total Debt / Total Capital	127.44	77.11	103.95	333.42	227.35
LT Debt/Equity	-401.35	299.27	-2.21K	-121.96	-121.3
Long-Term Debt / Total Capital	110.13	68.49	87.38	284.69	154.48
Total Liabilities / Total Assets	106.73	92.7	100.88	128.73	122.9
EBIT / Interest Expense	-	2.03	-4.63	-5.54	-1.26
EBITDA / Interest Expense	-	2.49	-3.63	-4.44	-1.04
(EBITDA - Capex) / Interest Expense	-	2.4	-3.81	-4.49	-1.05
Total Debt / EBITDA	-24.07	3.46	-2.38	-1.88	-4.4
Net Debt / EBITDA	17.7	-4.68	0.67	-0.84	-1.43
Total Debt / (EBITDA - Capex)	-21.88	3.58	-2.27	-1.85	-4.37
Net Debt / (EBITDA - Capex)	16.09	-4.85	0.64	-0.83	-1.42
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	56.39	28.62	9.72	-2.64	7.32
Gross Profit, 1 Yr. Growth %	-181.08	66.03	14.95	1.07	9.81
EBITDA, 1 Yr. Growth %	-95.2	34.08K	-309.61	84.63	-61.57
EBITA, 1 Yr. Growth %	-94.6	-1.93K	-334.29	94.28	-63.64
EBIT, 1 Yr. Growth %	-94.59	-1.89K	-343.47	94.57	-61.23
Earnings From Cont. Operations, 1 Yr. Growth %	-100.78	834.35	-560.45	69.11	-65.62
Net Income, 1 Yr. Growth %	-100.78	834.35	-560.45	69.11	-65.62
Normalized Net Income, 1 Yr. Growth %	-100.78	834.34	-557.96	89.63	-66.65
Diluted EPS Before Extra, 1 Yr. Growth %	-100.69	802	-602.89	67.88	-67.24
Accounts Receivable, 1 Yr. Growth %	32.12	3.57	27.9	-4.16	-25.1
Net Property, Plant and Equip., 1 Yr. Growth %	-47.87	40.14	111.78	-71.93	-72.16
Total Assets, 1 Yr. Growth %	77.05	34.5	13.51	-11.88	-5.88
Tangible Book Value, 1 Yr. Growth %	-8.15	-33.03	270.67	59.62	-13.29
Common Equity, 1 Yr. Growth %	-58.04	-245.93	-113.76	922.27	-24.98
Cash From Operations, 1 Yr. Growth %	-131.46	99.06	-90.17	-249.38	-300.44
Capital Expenditures, 1 Yr. Growth %	-69.85	156.78	123.9	-53.34	-79.52
Levered Free Cash Flow, 1 Yr. Growth %	-107.32	681.86	-92.05	-1.24K	-10
Unlevered Free Cash Flow, 1 Yr. Growth %	-107.32	335.17	-78.73	-522.72	-27.15
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	24.9	52.18	18.79	3.35	2.22
Gross Profit, 2 Yr. CAGR %	8.67	16.02	114.79	7.78	5.35
EBITDA, 2 Yr. CAGR %	-75.58	-65.46	2.58K	96.73	-15.77
EBITA, 2 Yr. CAGR %	-74.13	-66.81	554.01	113.35	-15.95
EBIT, 2 Yr. CAGR %	-74.1	-66.83	560.58	117.65	-13.15
Earnings From Cont. Operations, 2 Yr. CAGR %	-90.23	-73.06	555.91	179.05	-23.75
Net Income, 2 Yr. CAGR %	-90.23	-73.06	555.91	179.05	-23.75
Normalized Net Income, 2 Yr. CAGR %	-90.23	-73.06	554.13	194.69	-20.48
Diluted EPS Before Extra, 2 Yr. CAGR %	-91.16	-75.13	573.5	190.56	-25.84
Accounts Receivable, 2 Yr. CAGR %	7.74	16.98	15.09	10.72	-15.39
Net Property, Plant and Equip., 2 Yr. CAGR %	6.07	-14.53	72.27	-22.9	-72.04
Total Assets, 2 Yr. CAGR %	12.28	54.32	23.56	0.45	-8.93
Tangible Book Value, 2 Yr. CAGR %	13.01	-21.57	57.56	154.85	17.64
Common Equity, 2 Yr. CAGR %	-43.49	-21.75	-55.2	99.32	176.93
Cash From Operations, 2 Yr. CAGR %	-32.03	-20.87	-55.77	-61.68	73.04
Capital Expenditures, 2 Yr. CAGR %	-59.67	-12.01	139.78	2.21	-69.09
Levered Free Cash Flow, 2 Yr. CAGR %	-64.96	-24.33	-21.17	24.38	219.79
Unlevered Free Cash Flow, 2 Yr. CAGR %	-64.96	-18.66	-3.79	5.11	75.17
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	37.35	32.19	36.46	11.17	4.66
Gross Profit, 3 Yr. CAGR %	-4.92	25.16	55.23	67.06	8.45
EBITDA, 3 Yr. CAGR %	-61.6	-47.08	-36.99	997.73	14.15
EBITA, 3 Yr. CAGR %	-60.08	-48.5	-36.34	336.38	18.28
EBIT, 3 Yr. CAGR %	-60.05	-48.51	-35.54	339.52	22.46
Earnings From Cont. Operations, 3 Yr. CAGR %	-79.39	-55.32	-30.61	317.47	38.86
Net Income, 3 Yr. CAGR %	-79.39	-55.32	-30.61	317.47	38.86
Normalized Net Income, 3 Yr. CAGR %	-79.39	-55.32	-30.74	332.92	42.54
Diluted EPS Before Extra, 3 Yr. CAGR %	-81.59	-58.68	-32.25	323.87	40.37
Accounts Receivable, 3 Yr. CAGR %	26.7	6.33	20.51	8.28	-2.9
Net Property, Plant and Equip., 3 Yr. CAGR %	6.89	16.39	15.66	-5.91	-45.1
Total Assets, 3 Yr. CAGR %	21.38	19.24	39.3	10.72	-1.7
Tangible Book Value, 3 Yr. CAGR %	28.6	-5.08	31.62	63.24	77.91
Common Equity, 3 Yr. CAGR %	-19.64	-22.47	-56.16	79.64	43.91
Cash From Operations, 3 Yr. CAGR %	-28.92	-2.75	-60.52	-33.64	-33.48
Capital Expenditures, 3 Yr. CAGR %	-52.71	-25.25	20.13	38.95	-40.19
Levered Free Cash Flow, 3 Yr. CAGR %	-54.57	-1.36	-64.3	129.55	11.55
Unlevered Free Cash Flow, 3 Yr. CAGR %	-54.57	3.51	-47.99	68.78	-7.09
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	57.07	44.21	33.3	19.8	21.57
Gross Profit, 5 Yr. CAGR %	44.03	20.41	31.72	40.66	32.93
EBITDA, 5 Yr. CAGR %	-28.67	-27.9	-21.68	-10.53	-29.23
EBITA, 5 Yr. CAGR %	-26.94	-29.02	-21.18	-9.06	-28.86
EBIT, 5 Yr. CAGR %	-26.92	-29.03	-20.59	-8.35	-27.37
Earnings From Cont. Operations, 5 Yr. CAGR %	-37.9	-35.34	-17.73	-7.04	-27.94
Net Income, 5 Yr. CAGR %	-37.93	-35.34	-17.73	-7.04	-27.94
Normalized Net Income, 5 Yr. CAGR %	-49	-35.34	-17.82	-4.98	-26.8
Diluted EPS Before Extra, 5 Yr. CAGR %	-54.29	-43.28	-22.3	-9.85	-29.76
Accounts Receivable, 5 Yr. CAGR %	67.67	20.29	21.92	8.07	4.61
Net Property, Plant and Equip., 5 Yr. CAGR %	22.96	21.02	29.37	-1.29	-34.46
Total Assets, 5 Yr. CAGR %	31.68	22.65	22.25	11.34	17.73
Tangible Book Value, 5 Yr. CAGR %	16.19	-3.75	39.48	40.91	28.21
Common Equity, 5 Yr. CAGR %	-11.27	-14.65	-36.39	13.11	12.79
Cash From Operations, 5 Yr. CAGR %	4.33	-3.66	-41.2	-33	-28.7
Capital Expenditures, 5 Yr. CAGR %	-33.18	-16.01	-9.47	-15.28	-30.2
Levered Free Cash Flow, 5 Yr. CAGR %	-23.41	-6.16	-43.36	8.23	-4.49
Unlevered Free Cash Flow, 5 Yr. CAGR %	-23.41	-3.41	-29.02	4.15	-11.9