Income Statement CEIBA Investments Limited

Stocks

CBA

GG00BFMDJH11

Investment Management & Fund Operators

Market Closed - London S.E. Other stock markets 09:05:15 13/07/2026 pm IST			5-day change	1st Jan Change
29.00 ^GBX	0.00%		0.00%	+11.54%

05/06	Ceiba Investments Becomes Sole Shareholder of Cuba's Monte Barreto	MT
05/06	CEIBA Investments Limited acquired the remaining stake in Inmobiliaria Monte Barreto S.A from Inmobiliaria CIMEX, S.A.	CI

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Published financial data: CEIBA INVESTMENTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	7.53T	8.97T	9.9T	-	-
Gain (Loss) on Sale of Investment, Total (Rev)	-	-	-	-	-
Interest And Invest. Income (Rev)	49.74L	1.88Cr	1.3Cr	10L	23.26L
Other Revenues, Total	-	-	96.02T	-	-
Total Revenues	49.82L	1.88Cr	1.32Cr	10L	23.26L
Cost of Goods Sold, Total	-	-	-	1.08Cr	3L
Gross Profit	49.82L	1.88Cr	1.32Cr	-98.6L	19.97L
Selling General & Admin Expenses, Total	51.51L	42.89L	32.67L	13.37L	14.03L
Provision for Bad Debts	1.23Cr	67.64L	-1.67Cr	-	4L
Depreciation & Amortization - (IS)	29.79T	24.28T	23.16T	-	-
Other Operating Expenses, Total	1.75Cr	1.11Cr	-1.34Cr	13.37L	18.34L
Operating Income	-1.25Cr	77.49L	2.66Cr	-1.12Cr	2L
Interest Expense, Total	-21.77L	-26.28L	-29.53L	-27.87L	-29.27L
Net Interest Expenses	-21.77L	-26.28L	-29.53L	-27.87L	-29.27L
Income (Loss) On Equity Invest.	-	-2L	-	-	-
Currency Exchange Gains (Loss)	-1L	3L	-64.52T	16.09L	-33.28L
Other Non Operating Income (Expenses)	-3L	-3L	-4L	-57.12T	-82.5T
EBT, Excl. Unusual Items	-1.51Cr	48.63L	2.32Cr	-1.24Cr	-61.73L
Gain (Loss) On Sale Of Investments	-1.38Cr	-1.61Cr	-75.29L	-1.61Cr	-57.89L
Other Unusual Items	-	-	39.94T	-	-12.17L
EBT, Incl. Unusual Items	-2.89Cr	-1.13Cr	1.57Cr	-2.86Cr	-1.32Cr
Earnings From Continuing Operations	-2.89Cr	-1.13Cr	1.57Cr	-2.86Cr	-1.32Cr
Net Income to Company	-2.89Cr	-1.13Cr	1.57Cr	-2.86Cr	-1.32Cr
Minority Interest	1L	-29.98L	-15.55L	-	-
Net Income - (IS)	-2.88Cr	-1.43Cr	1.42Cr	-2.86Cr	-1.32Cr
Net Income to Common Incl Extra Items	-2.88Cr	-1.43Cr	1.42Cr	-2.86Cr	-1.32Cr
Net Income to Common Excl. Extra Items	-2.88Cr	-1.43Cr	1.42Cr	-2.86Cr	-1.32Cr
Per Share Items
Net EPS - Basic	-0.21	-0.1	0.1	-0.21	-0.1
Basic EPS - Continuing Operations	-0.21	-0.1	0.1	-0.21	-0.1
Basic Weighted Average Shares Outstanding	14Cr	14Cr	14Cr	14Cr	14Cr
Net EPS - Diluted	-0.21	-0.1	0.1	-0.21	-0.1
Diluted EPS - Continuing Operations	-0.21	-0.1	0.1	-0.21	-0.1
Diluted Weighted Average Shares Outstanding	14Cr	14Cr	14Cr	14Cr	14Cr
Normalized Basic EPS	-0.07	0	0.09	-0.06	-0.03
Normalized Diluted EPS	-0.07	0	0.09	-0.06	-0.03
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	-1.25Cr	77.73L	2.66Cr	-1.12Cr	-
EBITA	-1.25Cr	77.49L	2.66Cr	-1.12Cr	2L
EBIT	-1.25Cr	77.49L	2.66Cr	-1.12Cr	2L
EBITDAR	-1.24Cr	77.97L	2.67Cr	-	-
Total Revenues (As Reported)	49.82L	1.91Cr	3.08Cr	25.61L	23.26L
Normalized Net Income	-93.09L	41.14T	1.29Cr	-77.7L	-38.58L
Interest on Long-Term Debt	21.77L	26.28L	29.53L	27.87L	29.27L
Supplemental Operating Expense Items
General and Administrative Expenses	47.06L	38.25L	21.46L	10L	10.39L
Net Rental Expense, Total	12.56T	23.73T	1L	-	-
Imputed Operating Lease Interest Expense	-	16.66T	85.69T	-	-
Imputed Operating Lease Depreciation	-	7.08T	30.96T	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	2.62Cr	84.54L	64.99L	5L	8L
Total Cash And Short Term Investments	2.62Cr	84.54L	64.99L	5L	8L
Accounts Receivable, Total	38.21L	34.01L	53.95L	4.43T	24.97T
Other Receivables	-	-	-	-	-
Notes Receivable	33.72L	89.71L	1.66Cr	34.6L	44.02L
Total Receivables	71.93L	1.24Cr	2.2Cr	34.64L	44.27L
Total Current Assets	3.34Cr	2.08Cr	2.85Cr	39.29L	52.25L
Gross Property Plant And Equipment	10.4L	10.46L	11.5L	-	-
Accumulated Depreciation	-5L	-5L	-6L	-	-
Net Property Plant And Equipment	5L	5L	6L	-	-
Long-term Investments	18Cr	15Cr	16Cr	12Cr	11Cr
Accounts Receivable Long-Term	31.46L	2L	49.06L	8L	4L
Loans Receivable Long-Term	1.92Cr	4.43Cr	4.76Cr	3.02Cr	2.72Cr
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	23Cr	22Cr	25Cr	16Cr	14Cr
Liabilities
Accounts Payable, Total	15.9T	7.01T	46.19L	10L	3L
Accrued Expenses, Total	35.14L	37.14L	-	-	-
Short-term Borrowings	10.05L	39.47L	60.73L	-	-
Current Portion of Long-Term Debt	-	-	-	-	81.46L
Unearned Revenue Current, Total	-	3L	-	-	-
Other Current Liabilities	18.18L	39.62L	-	-	-
Total Current Liabilities	63.52L	1.2Cr	1.07Cr	10L	84.73L
Long-Term Debt	2.83Cr	2.67Cr	2.76Cr	2.6Cr	1.69Cr
Other Non Current Liabilities	8L	-	12.6L	25.04L	25.72L
Total Liabilities	3.55Cr	3.86Cr	3.96Cr	2.95Cr	2.79Cr
Common Stock, Total	11Cr	11Cr	11Cr	11Cr	11Cr
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	4.68Cr	3.25Cr	4.67Cr	2.33Cr	1.02Cr
Comprehensive Income and Other	68.83L	29.22L	52.05L	-	-
Total Common Equity	16Cr	14Cr	16Cr	13Cr	12Cr
Minority Interest	3.66Cr	3.94Cr	4.84Cr	-	-
Total Equity	20Cr	18Cr	21Cr	13Cr	12Cr
Total Liabilities And Equity	23Cr	22Cr	25Cr	16Cr	14Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	14Cr	14Cr	14Cr	14Cr	14Cr
ECS Total Common Shares Outstanding	14Cr	14Cr	14Cr	14Cr	14Cr
Book Value / Share	1.16	1.03	1.15	0.94	0.85
Tangible Book Value	16Cr	14Cr	16Cr	13Cr	12Cr
Tangible Book Value Per Share	1.16	1.03	1.15	0.94	0.85
Total Debt	2.93Cr	3.06Cr	3.37Cr	2.6Cr	2.5Cr
Net Debt	30.76L	2.22Cr	2.72Cr	2.55Cr	2.42Cr
Debt Equivalent Oper. Leases	1L	2L	9L	-	-
Minority Interest, Total (Incl. Fin. Div)	3.66Cr	3.94Cr	4.84Cr	-	-
Equity Method Investments, Total	3L	1L	2L	-	-
Account Code - Inventory Valuation	3	3	3	-	3
Machinery, Total	6L	6L	7L	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-2.88Cr	-1.43Cr	1.42Cr	-2.86Cr	-1.32Cr
Depreciation & Amortization - CF	29.79T	24.28T	23.16T	-	-
Depreciation & Amortization, Total	29.79T	24.28T	23.16T	-	-
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	1.38Cr	1.61Cr	75.29L	1.61Cr	57.89L
Net (Increase) Decrease in Loans Originated / Sold - Operating	-	-	-	1.08Cr	3L
(Income) Loss On Equity Investments - (CF)	-	2L	-92.75T	-	-
Provision and Write-off of Bad Debts	1.23Cr	67.64L	-1.67Cr	-	4L
Other Operating Activities, Total	-25.27L	-43.52L	10.86L	44.42L	1.41Cr
Change In Accounts Receivable	8L	-1L	-3L	8.25T	-20.54T
Change In Accounts Payable	21.32L	28.39L	-13.07L	-2L	-6L
Cash from Operations	-22.41L	72.15L	43.75L	26.15L	68.22L
Capital Expenditure	-11.8T	-5.73T	-1L	-	-
Cash Acquisitions	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	20.94L	-	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-23.35L	-2.53Cr	-78.78L	-	17.33L
Cash from Investing	-23.47L	-2.53Cr	-58.88L	-	17.33L
Short Term Debt Issued, Total	10.05L	29.42L	21.26L	-	-
Long-Term Debt Issued, Total	2.93Cr	-	-	-	-
Total Debt Issued	3.03Cr	29.42L	21.26L	-	-
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-58.93L
Total Debt Repaid	-	-	-	-	-58.93L
Issuance of Common Stock	-	-	-	-	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-24.35L	-26.28L	-29.53L	-26.92L	-25.9L
Cash from Financing	2.79Cr	3L	-8L	-26.92L	-84.84L
Foreign Exchange Rate Adjustments	-13.37L	-16.74T	4L	-43.57T	3L
Net Change in Cash	2.2Cr	-1.78Cr	-19.55L	-1L	3L
Supplemental Items
Cash Interest Paid	21.77L	26.28L	29.53L	26.92L	25.9L
Levered Free Cash Flow	43.34L	7L	16.92L	61.3L	-33.53L
Unlevered Free Cash Flow	56.95L	23.55L	35.37L	78.71L	-15.24L
Change In Net Working Capital	-1.35Cr	25.07L	1.3Cr	-1.49Cr	16.26L
Net Debt Issued / Repaid	3.03Cr	29.42L	21.26L	-	-58.93L

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-3.31	2.14	7.12	-3.45	0.07
Return on Total Capital	-3.39	2.21	7.34	-3.53	0.07
Return On Equity %	-13.42	-5.96	8.09	-16.95	-10.68
Return on Common Equity	-16.24	-9.45	9.42	-19.79	-10.68
Margin Analysis
Gross Profit Margin %	100	100	100	-1.04T	85.86
SG&A Margin	103.39	22.78	24.83	140.51	60.29
EBITDA Margin %	-249.92	41.29	202.18	-1.17T	-
EBITA Margin %	-250.52	41.16	202.01	-1.18T	7.04
EBIT Margin %	-250.52	41.16	202.01	-1.18T	7.04
Income From Continuing Operations Margin %	-580.84	-59.94	119.44	-3T	-566.52
Net Income Margin %	-578.35	-75.87	107.62	-3T	-566.52
Net Avail. For Common Margin %	-578.35	-75.87	107.62	-3T	-566.52
Normalized Net Income Margin	-186.85	0.22	98.41	-816.5	-165.86
Levered Free Cash Flow Margin	87	3.78	12.86	644.15	-144.14
Unlevered Free Cash Flow Margin	114.31	12.51	26.89	827.18	-65.51
Asset Turnover
Asset Turnover	0.02	0.08	0.06	0	0.02
Fixed Assets Turnover	9.5	37.18	24.47	-	-
Receivables Turnover (Average Receivables)	0	0	0	-	-
Short Term Liquidity
Current Ratio	5.26	1.74	2.66	3.97	0.62
Quick Ratio	4.73	0.99	1.11	0.47	0.1
Operating Cash Flow to Current Liabilities	-0.35	0.6	0.41	2.64	0.81
Days Sales Outstanding (Average Receivables)	4L	1L	2L	-	-
Average Days Payable Outstanding	-	-	-	94.93	729.84
Long Term Solvency
Total Debt/Equity	14.88	16.86	16.29	19.98	21.42
Total Debt / Total Capital	12.95	14.43	14.01	16.66	17.64
LT Debt/Equity	14.37	14.69	13.35	19.98	14.45
Long-Term Debt / Total Capital	12.51	12.57	11.48	16.66	11.9
Total Liabilities / Total Assets	15.27	17.55	16.06	18.48	19.29
EBIT / Interest Expense	-5.73	2.95	9	-4.02	0.06
EBITDA / Interest Expense	-5.72	2.96	9.01	-4.01	-
(EBITDA - Capex) / Interest Expense	-5.72	2.96	8.97	-4.01	-
Total Debt / EBITDA	-2.35	3.94	1.27	-2.32	-
Net Debt / EBITDA	-0.25	2.85	1.02	-2.28	-
Total Debt / (EBITDA - Capex)	-2.35	3.94	1.27	-2.32	-
Net Debt / (EBITDA - Capex)	-0.25	2.85	1.03	-2.28	-
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-67.15	277.9	-30.12	-92.77	144.46
Gross Profit, 1 Yr. Growth %	-67.15	277.9	-30.12	-174.95	-120.26
EBITDA, 1 Yr. Growth %	-214.14	-162.43	242.17	-142.01	-
EBITA, 1 Yr. Growth %	-214.83	-162.09	242.94	-142.13	-101.46
EBIT, 1 Yr. Growth %	-214.83	-162.09	242.94	-142.13	-101.46
Earnings From Cont. Operations, 1 Yr. Growth %	-3.63	-61	-239.24	-281.7	-53.84
Net Income, 1 Yr. Growth %	45.45	-50.43	-199.12	-301.66	-53.84
Normalized Net Income, 1 Yr. Growth %	-152.75	-100.44	31.37T	-160.02	-50.34
Diluted EPS Before Extra, 1 Yr. Growth %	45.45	-50.43	-199.12	-301.66	-53.84
Accounts Receivable, 1 Yr. Growth %	-73.79	-10.07	58.64	-99.92	463.59
Net Property, Plant and Equip., 1 Yr. Growth %	-3.37	-3.6	16.31	-	-
Total Assets, 1 Yr. Growth %	-2.88	-5.27	11.94	-35.31	-9.24
Tangible Book Value, 1 Yr. Growth %	-17.54	-11.38	11.57	-18.01	-10.14
Common Equity, 1 Yr. Growth %	-17.54	-11.38	11.57	-18.01	-10.14
Cash From Operations, 1 Yr. Growth %	-348.55	-421.91	-39.36	-40.23	160.83
Capital Expenditures, 1 Yr. Growth %	141	-51.42	1.72T	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-163.82	-83.56	137.47	262.35	-154.7
Unlevered Free Cash Flow, 1 Yr. Growth %	-183.85	-58.65	50.19	122.54	-119.36
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-51.87	11.42	62.5	-77.52	-57.95
Gross Profit, 2 Yr. CAGR %	-51.87	11.42	62.5	-27.63	-61.04
EBITDA, 2 Yr. CAGR %	-14.97	-15.58	46.16	19.89	-
EBITA, 2 Yr. CAGR %	-14.78	-15.56	45.92	20.2	-92.15
EBIT, 2 Yr. CAGR %	-14.78	-15.56	45.92	20.2	-92.15
Earnings From Cont. Operations, 2 Yr. CAGR %	285.63	-38.69	-26.31	59.06	-8.42
Net Income, 2 Yr. CAGR %	94.97	-15.09	-29.9	41.38	-3.52
Normalized Net Income, 2 Yr. CAGR %	-23.75	-95.17	17.93	1.27T	-45.41
Diluted EPS Before Extra, 2 Yr. CAGR %	94.97	-15.09	-29.9	41.38	-3.52
Accounts Receivable, 2 Yr. CAGR %	31.44	-51.71	19.44	-96.39	-93.2
Net Property, Plant and Equip., 2 Yr. CAGR %	-4.75	-3.48	5.89	-	-
Total Assets, 2 Yr. CAGR %	-5.82	-4.08	2.98	-14.9	-23.37
Tangible Book Value, 2 Yr. CAGR %	-11.94	-14.52	-0.56	-4.36	-14.17
Common Equity, 2 Yr. CAGR %	-11.94	-14.52	-0.56	-4.36	-14.17
Cash From Operations, 2 Yr. CAGR %	-51.98	182.86	39.72	-39.79	24.86
Capital Expenditures, 2 Yr. CAGR %	-50.36	8.2	197.2	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-31.34	-67.61	-37.53	193.34	40.79
Unlevered Free Cash Flow, 2 Yr. CAGR %	-21.29	-41.12	-21.19	82.82	-34.36
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-33.01	-4.34	-4.63	-42.41	-50.19
Gross Profit, 3 Yr. CAGR %	-33.01	-4.34	-4.63	25.55	-52.66
EBITDA, 3 Yr. CAGR %	8.58	-23.29	34.6	-3.54	-
EBITA, 3 Yr. CAGR %	8.81	-23.32	34.72	-3.55	-72.35
EBIT, 3 Yr. CAGR %	8.81	-23.32	34.72	-3.55	-72.35
Earnings From Cont. Operations, 3 Yr. CAGR %	94.76	79.66	-19.41	-0.45	5.31
Net Income, 3 Yr. CAGR %	153.15	23.52	-10.59	-0.3	-2.65
Normalized Net Income, 3 Yr. CAGR %	44.13	-86.3	-9.81	-5.84	354.34
Diluted EPS Before Extra, 3 Yr. CAGR %	137.32	23.52	-10.59	-0.3	-2.65
Accounts Receivable, 3 Yr. CAGR %	34.85	15.42	-28.21	-89.46	-80.56
Net Property, Plant and Equip., 3 Yr. CAGR %	-1.36	-4.37	2.71	-	-
Total Assets, 3 Yr. CAGR %	-4.68	-5.64	0.99	-11.8	-13.05
Tangible Book Value, 3 Yr. CAGR %	-7.96	-11.75	-6.58	-6.76	-6.32
Common Equity, 3 Yr. CAGR %	-7.96	-11.75	-6.58	-6.76	-6.32
Cash From Operations, 3 Yr. CAGR %	-22.36	-9.46	69.29	5.28	-1.85
Capital Expenditures, 3 Yr. CAGR %	-27.28	-50.72	177.14	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-50.94	-57.37	-37.08	12.25	67.59
Unlevered Free Cash Flow, 3 Yr. CAGR %	-47.31	-36.49	-19.55	11.39	-13.5
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	9.28	-4.51	-46.4	-31.27
Gross Profit, 5 Yr. CAGR %	-	9.28	-4.51	-14.44	-33.33
EBITDA, 5 Yr. CAGR %	-	-1.85	22.29	-8.29	-
EBITA, 5 Yr. CAGR %	-	-1.8	22.36	-8.21	-56.79
EBIT, 5 Yr. CAGR %	-	-1.8	22.36	-8.21	-56.79
Earnings From Cont. Operations, 5 Yr. CAGR %	-	41.07	32.03	71.12	-15.18
Net Income, 5 Yr. CAGR %	-	48.67	51.47	30.38	-7.83
Normalized Net Income, 5 Yr. CAGR %	-	-61.01	33.01	-13.46	-26.22
Diluted EPS Before Extra, 5 Yr. CAGR %	-	41.54	45.71	30.38	-7.83
Accounts Receivable, 5 Yr. CAGR %	-	-37.12	28.19	-71.14	-72.03
Net Property, Plant and Equip., 5 Yr. CAGR %	-	0.06	1.48	-	-
Total Assets, 5 Yr. CAGR %	-	-3.88	-1.69	-9.46	-9.57
Tangible Book Value, 5 Yr. CAGR %	-	-4.11	-5.07	-8.86	-9.69
Common Equity, 5 Yr. CAGR %	-	-4.11	-5.07	-8.86	-9.69
Cash From Operations, 5 Yr. CAGR %	-	0.9	-1.79	-23.09	49.88
Capital Expenditures, 5 Yr. CAGR %	-	-16.4	27.71	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-45.96	-7.79	-13.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-38.1	-3.06	-25.84
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-