Income Statement Beacon Pharmaceuticals PLC

Equities

BEACONPHAR

BD0482BECON5

Pharmaceuticals

End-of-day quote Dhaka S.E. Other stock markets 15/09/2024			5-day change	1st Jan Change
134.10 ^BDT	-2.12%		+17.73%	-45.27%

16/05	Beacon Pharmaceuticals PLC Reports Earnings Results for the Third Quarter and Nine Months Ended March 31, 2024	CI
13/02	Beacon Pharmaceuticals PLC Reports Earnings Results for the Second Quarter and Six Months Ended December 31, 2023	CI

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Published financial data: BEACON PHARMACEUTICALS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2019	2020	2021	2022	2023
Revenues	4.65B	5.59B	7.12B	8.02B	8.51B
Total Revenues	4.65B	5.59B	7.12B	8.02B	8.51B
Cost of Goods Sold, Total	2.37B	2.72B	3.45B	3.91B	4.25B
Gross Profit	2.27B	2.87B	3.67B	4.12B	4.26B
Selling General & Admin Expenses, Total	1.96B	2.53B	2.31B	2.5B	3.29B
Other Operating Expenses, Total	1.96B	2.53B	2.31B	2.5B	3.29B
Operating Income	314M	333M	1.36B	1.62B	968M
Interest Expense, Total	-153M	-149M	-165M	-338M	-461M
Interest And Investment Income	1.27M	1.31M	3.24M	322K	3.65M
Net Interest Expenses	-151M	-148M	-162M	-338M	-457M
Currency Exchange Gains (Loss)	1.22M	-	-	504K	2.68M
Other Non Operating Income (Expenses)	-886K	-945K	-1.98M	9.81M	146M
EBT, Excl. Unusual Items	163M	185M	1.2B	1.29B	659M
Gain (Loss) On Sale Of Investments	-	-	-	-	16.94M
Gain (Loss) On Sale Of Assets	-	-	-	3.04M	3.07M
EBT, Incl. Unusual Items	163M	185M	1.2B	1.29B	679M
Income Tax Expense	45.7M	-196M	335M	358M	169M
Earnings From Continuing Operations	118M	381M	863M	935M	510M
Net Income to Company	118M	381M	863M	935M	510M
Net Income - (IS)	118M	381M	863M	935M	510M
Net Income to Common Incl Extra Items	118M	381M	863M	935M	510M
Net Income to Common Excl. Extra Items	118M	381M	863M	935M	510M
Per Share Items
Net EPS - Basic	0.51	1.65	3.74	4.05	2.21
Basic EPS - Continuing Operations	0.51	1.65	3.74	4.05	2.21
Basic Weighted Average Shares Outstanding	231M	231M	231M	231M	231M
Net EPS - Diluted	0.51	1.65	3.74	4.05	2.21
Diluted EPS - Continuing Operations	0.51	1.65	3.74	4.05	2.21
Diluted Weighted Average Shares Outstanding	231M	231M	231M	231M	231M
Normalized Basic EPS	0.44	0.5	3.24	3.49	1.78
Normalized Diluted EPS	0.44	0.5	3.24	3.49	1.78
Dividend Per Share	0.5	-	1.5	1.6	1.6
Payout Ratio	100.3	15.23	6.88	39.95	72.78
Supplemental Items
EBITDA	863M	844M	1.75B	2.06B	1.49B
EBITA	314M	333M	1.36B	1.62B	968M
EBIT	314M	333M	1.36B	1.62B	968M
EBITDAR	899M	885M	1.79B	2.1B	1.55B
Effective Tax Rate - (Ratio)	27.97	-106.33	27.96	27.68	24.92
Current Domestic Taxes	40.85M	46.13M	270M	259M	55.8M
Total Current Taxes	40.85M	46.13M	270M	259M	55.8M
Deferred Domestic Taxes	4.85M	-242M	65.41M	99.34M	113M
Total Deferred Taxes	4.85M	-242M	65.41M	99.34M	113M
Normalized Net Income	102M	115M	749M	806M	412M
Interest on Long-Term Debt	66.76M	55.64M	47.88M	40.67M	73.65M
Non-Cash Pension Expense	19.18M	23.27M	26.38M	30.01M	42.01M
Supplemental Operating Expense Items
Advertising Expense	644M	1B	52.97M	68.5M	69.04M
Marketing Expenses	-	-	35.51M	2.72M	45.55M
Selling and Marketing Expenses	1.66B	2.21B	1.86B	1.97B	2.59B
General and Administrative Expenses	259M	273M	342M	417M	612M
Research And Development Expense From Footnotes	45.77M	7.29M	9.43M	14.42M	140M
Net Rental Expense, Total	35.93M	40.36M	44.58M	44.33M	60.21M
Imputed Operating Lease Interest Expense	24.57M	24.31M	25.13M	37.91M	39.36M
Imputed Operating Lease Depreciation	11.36M	16.05M	19.45M	6.43M	20.85M
Maintenance & Repair Expenses, Total	13.36M	53.86M	143M	213M	196M

Fiscal Period: June	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	283M	599M	338M	538M	452M
Short Term Investments	13.85M	14.67M	5.87M	6.16M	25.27M
Total Cash And Short Term Investments	297M	613M	344M	545M	477M
Accounts Receivable, Total	702M	1.06B	1.93B	1.96B	2.22B
Other Receivables	-	169M	-	-	-
Notes Receivable	-	-	404M	522M	2.73B
Total Receivables	702M	1.23B	2.34B	2.49B	4.95B
Inventory	1B	1.03B	1.28B	1.97B	1.99B
Deferred Tax Assets Current	41.88M	305M	240M	141M	-
Other Current Assets, Total	624M	606M	1.02B	1.3B	1.57B
Total Current Assets	2.67B	3.79B	5.22B	6.44B	8.98B
Gross Property Plant And Equipment	5.36B	4.16B	4.45B	5.93B	7.73B
Accumulated Depreciation	-3.16B	-766M	-1.13B	-1.56B	-2.07B
Net Property Plant And Equipment	2.2B	3.39B	3.32B	4.37B	5.66B
Long-term Investments	1.1M	627K	875K	1.03M	1.06M
Other Long-Term Assets, Total	-	-	2	-	-
Total Assets	4.87B	7.18B	8.54B	10.82B	14.64B
Liabilities
Accounts Payable, Total	29.77M	-27.09M	114M	112M	176M
Accrued Expenses, Total	145M	232M	354M	434M	683M
Short-term Borrowings	1.06B	1.53B	1.88B	3.41B	6.5B
Current Portion of Long-Term Debt	140M	154M	226M	216M	183M
Current Portion of Leases	9.67M	-	-	-	-
Current Income Taxes Payable	-140M	-	-18.65M	259M	55.8M
Unearned Revenue Current, Total	-	-	-	-	-
Deferred Tax Liability Current	-	-	-	-	-
Other Current Liabilities	71.15M	160M	234M	240M	217M
Total Current Liabilities	1.32B	2.05B	2.79B	4.67B	7.81B
Long-Term Debt	555M	493M	388M	198M	772M
Long-Term Leases	19.8M	-	-	-	-
Deferred Tax Liability Non Current	-	-	-	-	113M
Total Liabilities	1.89B	2.55B	3.18B	4.87B	8.7B
Common Stock, Total	2.31B	2.31B	2.31B	2.31B	2.31B
Retained Earnings	410M	739M	1.64B	2.4B	2.57B
Comprehensive Income and Other	259M	1.58B	1.41B	1.23B	1.07B
Total Common Equity	2.98B	4.63B	5.36B	5.94B	5.94B
Total Equity	2.98B	4.63B	5.36B	5.94B	5.94B
Total Liabilities And Equity	4.87B	7.18B	8.54B	10.82B	14.64B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	231M	231M	231M	231M	231M
ECS Total Common Shares Outstanding	231M	231M	231M	231M	231M
Book Value / Share	12.9	20.04	23.18	25.73	25.72
Tangible Book Value	2.98B	4.63B	5.36B	5.94B	5.94B
Tangible Book Value Per Share	12.9	20.04	23.18	25.73	25.72
Total Debt	1.78B	2.18B	2.5B	3.83B	7.46B
Net Debt	1.49B	1.57B	2.15B	3.28B	6.98B
Debt Equivalent Oper. Leases	287M	323M	357M	355M	482M
Account Code - Inventory Valuation	6	-	6	6	6
Inventories - Raw Materials, Total	485M	385M	439M	917M	845M
Inventories - Work In Process, Total	165M	171M	259M	225M	296M
Inventories - Finished Goods, Total	276M	362M	443M	742M	671M
Inventories - Others	78.05M	114M	138M	87.75M	179M
Land - (BS)	503M	566M	566M	624M	658M
Buildings, Total	978M	978M	978M	978M	1.08B
Machinery, Total	3.56B	2.27B	2.47B	3.03B	4.03B
Full Time Employees	2.7K	-	3.53K	3.53K	3.87K

Fiscal Period: June	2019	2020	2021	2022	2023
Net Income	118M	381M	863M	935M	510M
Depreciation & Amortization - CF	549M	511M	385M	440M	519M
Depreciation & Amortization, Total	549M	511M	385M	440M	519M
Other Operating Activities, Total	-446M	-244M	75.87M	439M	402M
Change In Accounts Receivable	-	-357M	-874M	-30.72M	-251M
Change In Inventories	-	-28.33M	-246M	-693M	-19.73M
Change In Accounts Payable	-	-8.58M	184M	-7.83M	155M
Change In Income Taxes	-	-64.93M	162M	-170M	-550M
Change in Other Net Operating Assets	-	102M	-354M	170M	-143M
Cash from Operations	220M	291M	197M	1.08B	621M
Capital Expenditure	-244M	-314M	-313M	-1.72B	-1.81B
Investment in Marketable and Equity Securities, Total	338M	-823K	-404M	-119M	-2.19B
Other Investing Activities, Total	2.49M	1.31M	3.24M	-	39.83M
Cash from Investing	97.2M	-313M	-714M	-1.84B	-3.96B
Short Term Debt Issued, Total	158M	473M	349M	1.53B	3.09B
Long-Term Debt Issued, Total	-	-	-	-	541M
Total Debt Issued	158M	473M	349M	1.53B	3.63B
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-160M	-76.68M	-33.27M	-200M	-
Total Debt Repaid	-160M	-76.68M	-33.27M	-200M	-
Common Dividends Paid	-118M	-57.99M	-59.42M	-374M	-371M
Common & Preferred Stock Dividends Paid	-118M	-57.99M	-59.42M	-374M	-371M
Other Financing Activities, Total	-	-	-	-1	-
Cash from Financing	-120M	338M	256M	956M	3.26B
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	198M	316M	-261M	201M	-86.31M
Supplemental Items
Cash Interest Paid	154M	150M	167M	339M	464M
Cash Income Tax Paid (Refund)	23.47M	20M	17.31M	451M	272M
Levered Free Cash Flow	-16.71M	-230M	-562M	-1.15B	-3.5B
Unlevered Free Cash Flow	78.69M	-136M	-459M	-934M	-3.21B
Change In Net Working Capital	423M	542M	1.38B	666M	2.52B
Net Debt Issued / Repaid	-1.58M	396M	316M	1.33B	3.63B

Fiscal Period: June	2019	2020	2021	2022	2023
Profitability
Return on Assets	4.02	3.46	10.83	10.45	4.75
Return on Total Capital	4.12	3.6	11.61	11.47	5.22
Return On Equity %	3.94	10.01	17.29	16.55	8.58
Return on Common Equity	3.94	10.01	17.29	16.55	8.58
Margin Analysis
Gross Profit Margin %	48.91	51.28	51.52	51.31	50.05
SG&A Margin	42.15	45.31	32.4	31.15	38.68
EBITDA Margin %	18.58	15.1	24.53	25.64	17.47
EBITA Margin %	6.77	5.96	19.12	20.16	11.37
EBIT Margin %	6.77	5.96	19.12	20.16	11.37
Income From Continuing Operations Margin %	2.53	6.81	12.12	11.65	5.99
Net Income Margin %	2.53	6.81	12.12	11.65	5.99
Net Avail. For Common Margin %	2.53	6.81	12.12	11.65	5.99
Normalized Net Income Margin	2.2	2.06	10.52	10.05	4.84
Levered Free Cash Flow Margin	-0.36	-4.11	-7.89	-14.28	-41.1
Unlevered Free Cash Flow Margin	1.69	-2.44	-6.45	-11.65	-37.71
Asset Turnover
Asset Turnover	0.95	0.93	0.91	0.83	0.67
Fixed Assets Turnover	1.97	2	2.12	2.09	1.7
Receivables Turnover (Average Receivables)	8.16	6.35	4.76	4.12	4.07
Inventory Turnover (Average Inventory)	2.34	2.67	2.99	2.4	2.14
Short Term Liquidity
Current Ratio	2.03	1.84	1.87	1.38	1.15
Quick Ratio	0.76	0.9	0.82	0.54	0.34
Operating Cash Flow to Current Liabilities	0.17	0.14	0.07	0.23	0.08
Days Sales Outstanding (Average Receivables)	44.74	57.68	76.7	88.66	89.63
Days Outstanding Inventory (Average Inventory)	155.74	136.83	122.18	151.87	170.17
Average Days Payable Outstanding	3.37	0.18	4.27	8.97	8.91
Cash Conversion Cycle (Average Days)	197.12	194.33	194.61	231.56	250.88
Long Term Solvency
Total Debt/Equity	59.92	47.11	46.63	64.39	125.47
Total Debt / Total Capital	37.47	32.02	31.8	39.17	55.65
LT Debt/Equity	19.28	10.65	7.24	3.33	13
Long-Term Debt / Total Capital	12.06	7.24	4.94	2.03	5.77
Total Liabilities / Total Assets	38.84	35.48	37.26	45.05	59.42
EBIT / Interest Expense	2.06	2.23	8.26	4.79	2.1
EBITDA / Interest Expense	5.66	5.66	10.6	6.09	3.23
(EBITDA - Capex) / Interest Expense	4.06	3.55	8.7	1	-0.71
Total Debt / EBITDA	2.07	2.58	1.43	1.86	5.01
Net Debt / EBITDA	1.72	1.86	1.23	1.6	4.69
Total Debt / (EBITDA - Capex)	2.88	4.11	1.74	11.33	-22.75
Net Debt / (EBITDA - Capex)	2.4	2.96	1.5	9.72	-21.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	23.56	20.31	27.37	12.66	6.07
Gross Profit, 1 Yr. Growth %	24.25	26.12	27.97	12.2	3.47
EBITDA, 1 Yr. Growth %	13.8	-2.19	106.86	17.75	-27.73
EBITA, 1 Yr. Growth %