Income Statement SC Comrep SA

Stocks

COTN

ROCOTNACNOR8

End-of-day quote Bucharest S.E. 18/08/2026			5-day change	1st Jan Change
3.800 ^RON	-12.04%		0.00%	-41.54%

11/08	SC Comrep SA Reports Earnings Results for the Half Year Ended June 30, 2026	CI
14/04	SC Comrep SA Reports Earnings Results for the Full Year Ended December 31, 2025	CI

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Published financial data: SC COMREP SA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Revenues	2.52Cr	2.52Cr	2.28Cr	2.43Cr	2.39Cr
Total Revenues	2.52Cr	2.52Cr	2.28Cr	2.43Cr	2.39Cr
Cost of Goods Sold, Total	81.46L	82.59L	59.58L	45.77L	21.29L
Gross Profit	1.7Cr	1.7Cr	1.69Cr	1.98Cr	2.18Cr
Selling General & Admin Expenses, Total	68.73L	76.98L	1.1Cr	1.18Cr	1.22Cr
Depreciation & Amortization - (IS)	8L	9L	9L	9L	7L
Other Operating Expenses	1.09Cr	77.05L	43.76L	64.18L	81.76L
Other Operating Expenses, Total	1.86Cr	1.63Cr	1.63Cr	1.91Cr	2.11Cr
Operating Income	-15.63L	6L	6L	6L	7L
Interest Expense, Total	-2L	-4L	-5L	-4L	-5L
Interest And Investment Income	658	655	1.31T	1.58T	1.64T
Net Interest Expenses	-2L	-4L	-5L	-4L	-5L
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-348	1.25T	25.16T	-48.79T	-7.12T
EBT, Excl. Unusual Items	-18.12L	2L	2L	2L	2L
Gain (Loss) On Sale Of Assets	-	-	-	-	-
EBT, Incl. Unusual Items	-18.12L	2L	2L	2L	2L
Income Tax Expense	-	78.82T	1L	2L	1L
Earnings From Continuing Operations	-18.12L	1L	41.34T	8.15T	64.12T
Net Income to Company	-18.12L	1L	41.34T	8.15T	64.12T
Net Income - (IS)	-18.12L	1L	41.34T	8.15T	64.12T
Net Income to Common Incl Extra Items	-18.12L	1L	41.34T	8.15T	64.12T
Net Income to Common Excl. Extra Items	-18.12L	1L	41.34T	8.15T	64.12T
Per Share Items
Net EPS - Basic	-2.58	0.18	0.06	0.01	0.09
Basic EPS - Continuing Operations	-2.58	0.18	0.06	0.01	0.09
Basic Weighted Average Shares Outstanding	7L	7L	7L	7L	7L
Net EPS - Diluted	-2.58	0.18	0.06	0.01	0.09
Diluted EPS - Continuing Operations	-2.58	0.18	0.06	0.01	0.09
Diluted Weighted Average Shares Outstanding	7L	7L	7L	7L	7L
Normalized Basic EPS	-1.61	0.18	0.14	0.16	0.19
Normalized Diluted EPS	-1.61	0.18	0.14	0.16	0.19
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	-7L	14.56L	14.88L	15.17L	13.87L
EBITA	-15.63L	6L	6L	6L	7L
EBIT	-15.63L	6L	6L	6L	7L
Total Revenues (As Reported)	2.93Cr	2.55Cr	2.48Cr	2.54Cr	2.71Cr
Effective Tax Rate - (Ratio)	-	38.87	73.95	95.36	69.88
Total Current Taxes	-	-	-	-	-
Normalized Net Income	-11.32L	1L	99.17T	1L	1L
Supplemental Operating Expense Items
General and Administrative Expenses	-	-	-	-	2L

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Assets
Cash And Equivalents	18.26L	17.17L	16.23L	33.02L	17.35L
Short Term Investments	26.51T	26.75T	52.54T	19.28T	20.73T
Total Cash And Short Term Investments	18.52L	17.44L	16.75L	33.21L	17.56L
Accounts Receivable, Total	64.86L	38.53L	28.24L	20.66L	32.16L
Other Receivables	2L	1L	1L	2L	2L
Total Receivables	67.33L	39.86L	29.67L	22.3L	33.67L
Inventory	45.64L	36.73L	46.91L	45.33L	70.17L
Prepaid Expenses	6.71T	8.13T	793	14.07T	9.61T
Total Current Assets	1.32Cr	94.11L	93.34L	1.01Cr	1.21Cr
Gross Property Plant And Equipment	1.45Cr	1.45Cr	1.46Cr	1.5Cr	1.51Cr
Accumulated Depreciation	-47.49L	-56.31L	-65.23L	-74L	-81.12L
Net Property Plant And Equipment	97.64L	88.97L	80.48L	75.6L	69.69L
Other Intangibles, Total	0	0	0	0	0
Other Long-Term Assets, Total	13.97L	13.88L	13.87L	14.01L	10L
Total Assets	2.43Cr	1.97Cr	1.88Cr	1.91Cr	2.01Cr
Liabilities
Accounts Payable, Total	84.44L	39.28L	30.77L	31.04L	36.93L
Accrued Expenses, Total	5L	5L	7L	11.74L	7L
Short-term Borrowings	47.8L	45.72L	44.46L	44.85L	-
Current Portion of Long-Term Debt	-	-	-	-	47.69L
Current Portion of Leases	-	-	-	-	92.83T
Current Income Taxes Payable	2L	4L	5L	15.95T	6L
Unearned Revenue Current, Total	2.02T	2.02T	2.03T	843	-
Other Current Liabilities	3L	3L	40.42T	42.86T	37.25T
Total Current Liabilities	1.43Cr	96.76L	87.5L	88.23L	98.8L
Long-Term Leases	-	-	-	-	1L
Unearned Revenue Non Current	4.89T	2.87T	832	-	-
Other Non Current Liabilities	2L	40.59T	-	2L	-
Total Liabilities	1.45Cr	97.19L	87.51L	90.33L	1Cr
Common Stock, Total	17.55L	17.55L	17.55L	17.55L	17.55L
Retained Earnings	17.92L	19.16L	19.57L	19.65L	20.3L
Comprehensive Income and Other	63.06L	63.06L	63.06L	63.06L	63.06L
Total Common Equity	98.54L	99.78L	1Cr	1Cr	1.01Cr
Total Equity	98.54L	99.78L	1Cr	1Cr	1.01Cr
Total Liabilities And Equity	2.43Cr	1.97Cr	1.88Cr	1.91Cr	2.01Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	7L	7L	7L	7L	7L
ECS Total Common Shares Outstanding	7L	7L	7L	7L	7L
Book Value / Share	14.03	14.21	14.27	14.28	14.37
Tangible Book Value	98.54L	99.78L	1Cr	1Cr	1.01Cr
Tangible Book Value Per Share	14.03	14.21	14.27	14.28	14.37
Total Debt	47.8L	45.72L	44.46L	44.85L	49.86L
Net Debt	29.28L	28.28L	27.7L	11.64L	32.3L
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	15.67L	13.58L	14.23L	15.57L	13.36L
Inventories - Work In Process, Total	21.46L	12.27L	24.52L	27.63L	54.19L
Inventories - Finished Goods, Total	3L	6L	2L	1L	1L
Inventories - Others	5L	5L	6L	83.25T	2L
Land - (BS)	33.99L	33.99L	33.99L	33.99L	33.99L
Buildings, Total	28.85L	28.85L	28.85L	28.85L	28.95L
Machinery, Total	82.18L	82.32L	82.76L	86.64L	87.75L
Full Time Employees	128	127	127	118	105
Accumulated Allowance for Doubtful Accounts (Supple)	2L	2L	5L	10.32L	14.33L

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Net Income	-18.12L	-	-	-	-
Depreciation & Amortization - CF	8L	-	-	-	-
Depreciation & Amortization, Total	8L	-	-	-	-
Other Operating Activities, Total	27.23L	-	-	-	-
Cash from Operations	17.31L	-	-	-	-
Capital Expenditure	-22.02L	-	-	-	-
Sale of Property, Plant, and Equipment	11.35L	-	-	-	-
Other Investing Activities, Total	658	-	-	-	-
Cash from Investing	-10.66L	-	-	-	-
Long-Term Debt Repaid, Total	-3L	-	-	-	-
Total Debt Repaid	-3L	-	-	-	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Cash from Financing	-3L	-	-	-	-
Net Change in Cash	3L	-	-	-	-
Supplemental Items
Cash Interest Paid	2L	-	-	-	-
Cash Income Tax Paid (Refund)	70.66T	-	-	-	-
Levered Free Cash Flow	-30.75T	-	-	-	-
Unlevered Free Cash Flow	1L	-	-	-	-
Change In Net Working Capital	-24.84L	7L	8L	-9L	29.37L
Net Debt Issued / Repaid	-3L	-	-	-	-

Fiscal Period: December	2021 (RON)	2022 (RON)	2023 (RON)	2024 (RON)	2025 (RON)
Profitability
Return on Assets	-4.13	1.81	1.93	2.12	2.15
Return on Total Capital	-6.12	2.72	2.56	2.76	2.85
Return On Equity %	-16.84	1.25	0.41	0.08	0.64
Return on Common Equity	-16.84	1.25	0.41	0.08	0.64
Margin Analysis
Gross Profit Margin %	67.64	67.25	73.89	81.19	91.09
SG&A Margin	27.31	30.53	48.19	48.58	51.09
EBITDA Margin %	-2.95	5.77	6.52	6.23	5.8
EBITA Margin %	-6.21	2.52	2.61	2.63	2.82
EBIT Margin %	-6.21	2.52	2.61	2.63	2.82
Income From Continuing Operations Margin %	-7.2	0.49	0.18	0.03	0.27
Net Income Margin %	-7.2	0.49	0.18	0.03	0.27
Net Avail. For Common Margin %	-7.2	0.49	0.18	0.03	0.27
Normalized Net Income Margin	-4.5	0.5	0.43	0.45	0.56
Levered Free Cash Flow Margin	-0.12	-	-	-	-
Unlevered Free Cash Flow Margin	0.5	-	-	-	-
Asset Turnover
Asset Turnover	1.06	1.15	1.19	1.29	1.22
Fixed Assets Turnover	2.52	2.7	2.69	3.12	3.29
Receivables Turnover (Average Receivables)	4.14	4.88	6.83	9.95	9.05
Inventory Turnover (Average Inventory)	1.9	2.01	1.42	0.99	0.37
Short Term Liquidity
Current Ratio	0.92	0.97	1.07	1.14	1.23
Quick Ratio	0.6	0.59	0.53	0.63	0.52
Operating Cash Flow to Current Liabilities	0.12	-	-	-	-
Days Sales Outstanding (Average Receivables)	88.07	74.83	53.41	36.78	40.33
Days Outstanding Inventory (Average Inventory)	192.01	182	256.21	368.8	990.28
Average Days Payable Outstanding	272.34	306.42	183.26	255.94	268.93
Cash Conversion Cycle (Average Days)	7.74	-49.6	126.36	149.64	761.68
Long Term Solvency
Total Debt/Equity	48.51	45.83	44.37	44.73	49.41
Total Debt / Total Capital	32.66	31.43	30.73	30.91	33.07
LT Debt/Equity	-	-	-	-	1.23
Long-Term Debt / Total Capital	-	-	-	-	0.82
Total Liabilities / Total Assets	59.48	49.34	46.62	47.39	49.78
EBIT / Interest Expense	-6.28	1.46	1.29	1.53	1.48
EBITDA / Interest Expense	-2.99	3.35	3.22	3.63	3.04
(EBITDA - Capex) / Interest Expense	-11.83	3.35	3.22	3.63	3.04
Total Debt / EBITDA	-6.43	3.14	2.99	2.96	3.6
Net Debt / EBITDA	-3.94	1.94	1.86	0.77	2.33
Total Debt / (EBITDA - Capex)	-1.62	3.14	2.99	2.96	3.6
Net Debt / (EBITDA - Capex)	-0.99	1.94	1.86	0.77	2.33
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	26.6	0.18	-9.51	6.64	-1.78
Gross Profit, 1 Yr. Growth %	39.47	-0.4	-0.57	17.18	10.21
EBITDA, 1 Yr. Growth %	-60.02	-295.84	2.19	10.85	-8.56
EBITA, 1 Yr. Growth %	-39.52	-140.68	-6.45	34.68	5.34
EBIT, 1 Yr. Growth %	-39.52	-140.68	-6.45	34.68	5.34
Earnings From Cont. Operations, 1 Yr. Growth %	-36.77	-106.84	-66.65	-80.29	686.87
Net Income, 1 Yr. Growth %	-36.77	-106.84	-66.65	-80.29	686.87
Normalized Net Income, 1 Yr. Growth %	-36.77	-111.19	-21.74	349.08	21.27
Diluted EPS Before Extra, 1 Yr. Growth %	-36.77	-106.84	-66.65	-80.29	686.9
Accounts Receivable, 1 Yr. Growth %	14.58	-40.59	-26.7	-26.84	55.63
Inventory, 1 Yr. Growth %	13.9	-19.52	27.72	-3.36	54.79
Net Property, Plant and Equip., 1 Yr. Growth %	-4.43	-8.88	-9.54	-6.06	-7.82
Total Assets, 1 Yr. Growth %	5.79	-19	-4.71	1.55	5.43
Tangible Book Value, 1 Yr. Growth %	-15.53	1.26	0.41	0.08	0.64
Common Equity, 1 Yr. Growth %	-15.53	1.26	0.41	0.08	0.64
Cash From Operations, 1 Yr. Growth %	54.01	-	-	-	-
Capital Expenditures, 1 Yr. Growth %	168.46	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-102.67	-	-	-	-
Unlevered Free Cash Flow, 1 Yr. Growth %	-90.56	-	-	-	-
Dividend Per Share, 1 Yr. Growth %	-	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-13.01	12.62	-4.79	-1.77	2.35
Gross Profit, 2 Yr. CAGR %	-15.31	17.86	-0.48	7.94	13.64
EBITDA, 2 Yr. CAGR %	-16.83	-11.51	41.47	2.06	0.68
EBITA, 2 Yr. CAGR %	93.91	-50.4	-38.31	0.33	19.11
EBIT, 2 Yr. CAGR %	93.91	-50.4	-38.31	0.33	19.11
Earnings From Cont. Operations, 2 Yr. CAGR %	484.26	-79.2	-84.9	-74.36	24.55
Net Income, 2 Yr. CAGR %	484.26	-79.2	-84.9	-74.36	24.55
Normalized Net Income, 2 Yr. CAGR %	295.96	-73.4	-70.41	-6.95	133.37
Diluted EPS Before Extra, 2 Yr. CAGR %	484.26	-79.2	-84.9	-74.36	24.55
Accounts Receivable, 2 Yr. CAGR %	-34.29	-17.49	-34.01	-26.77	6.7
Inventory, 2 Yr. CAGR %	-13.71	-4.26	1.38	11.1	22.31
Net Property, Plant and Equip., 2 Yr. CAGR %	0.36	-6.68	-9.21	-7.82	-6.94
Total Assets, 2 Yr. CAGR %	-15.5	-7.43	-12.14	-1.63	3.47
Tangible Book Value, 2 Yr. CAGR %	-17.65	-7.52	0.83	0.25	0.36
Common Equity, 2 Yr. CAGR %	-17.65	-7.52	0.83	0.25	0.36
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-7.12	-8.82	4.7	-1.12	-1.77
Gross Profit, 3 Yr. CAGR %	-6.98	-10.6	11.37	5.09	8.69
EBITDA, 3 Yr. CAGR %	-30.24	10.65	-7.16	26.83	-1.61
EBITA, 3 Yr. CAGR %	0.71	15.22	-38.72	-25.74	1.97
EBIT, 3 Yr. CAGR %	0.71	15.22	-38.72	-25.74	1.97
Earnings From Cont. Operations, 3 Yr. CAGR %	24.4	32.67	-75.66	-83.49	-19.72
Net Income, 3 Yr. CAGR %	24.4	32.67	-75.66	-83.49	-19.72
Normalized Net Income, 3 Yr. CAGR %	15.41	20.61	-61.89	-54.07	1.64
Diluted EPS Before Extra, 3 Yr. CAGR %	24.4	32.67	-75.66	-83.49	-19.72
Accounts Receivable, 3 Yr. CAGR %	2.06	-36.46	-20.68	-31.7	-5.85
Inventory, 3 Yr. CAGR %	4.77	-15.69	5.4	-0.22	24.09
Net Property, Plant and Equip., 3 Yr. CAGR %	-1.33	-2.82	-7.65	-8.17	-7.82
Total Assets, 3 Yr. CAGR %	0.56	-16.68	-6.53	-7.8	0.67
Tangible Book Value, 3 Yr. CAGR %	-12.74	-11.78	-4.95	0.58	0.38
Common Equity, 3 Yr. CAGR %	-12.74	-11.78	-4.95	0.58	0.38
Cash From Operations, 3 Yr. CAGR %	5.12	-	-	-	-
Capital Expenditures, 3 Yr. CAGR %	218.71	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-70.27	-	-	-	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	-55.07	-	-	-	-
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.66	2.6	-6.19	-6.06	3.75
Gross Profit, 5 Yr. CAGR %	-10.03	-3.01	-4.43	-3.6	12.27
EBITDA, 5 Yr. CAGR %	-16.17	16.04	-7.44	7.13	-5.7
EBITA, 5 Yr. CAGR %	4.61	56.67	-17.22	9.02	-23.56
EBIT, 5 Yr. CAGR %	4.61	56.67	-17.22	9.02	-23.56
Earnings From Cont. Operations, 5 Yr. CAGR %	17.31	3.59	-46.48	-31.26	-53.23
Net Income, 5 Yr. CAGR %	17.31	3.59	-46.48	-31.26	-53.23
Normalized Net Income, 5 Yr. CAGR %	12.09	10.76	-33.04	8.72	-40.55
Diluted EPS Before Extra, 5 Yr. CAGR %	17.31	-	-46.48	-31.26	-53.23
Accounts Receivable, 5 Yr. CAGR %	-5.91	-13.45	-14.27	-32.75	-10.69
Inventory, 5 Yr. CAGR %	6.27	-8.95	3.4	-5.85	11.86
Net Property, Plant and Equip., 5 Yr. CAGR %	-3.47	-3.19	-4.56	-4.85	-7.37
Total Assets, 5 Yr. CAGR %	-1.55	-5.9	-4.73	-10.96	-2.65
Tangible Book Value, 5 Yr. CAGR %	-8.38	-6.56	-7.54	-7.15	-2.86
Common Equity, 5 Yr. CAGR %	-8.38	-6.56	-7.54	-7.15	-2.86
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-