Cash flow Scope Fluidics S.A.

Stocks

SCP

PLSCPFL00018

Biotechnology & Medical Research

Market Closed - Warsaw S.E. 09:25:50 19/08/2026 pm IST			5-day change	1st Jan Change
136.00 ^PLN	+1.49%		-0.73%	-0.15%

27/05	Scope Fluidics says Bacteromic granted U.S. patent 'microfluidic chip'	RE
15/05	Scope Fluidics Q1 net loss at 13.5 million zlotys	RE

b95.QkV93bp2HI0o7dGLM26X21aFBa_tk7EwBMRjDYhcqMc.eiIpqN0cJN4ZtIb4dFmmtxvnNOKbxvlpaI0LfuAu2I0WHyKNyzpuy0Pd5Q

Published financial data: SCOPE FLUIDICS S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	-	4L	5L	1L	1L
Total Revenues	-	4L	5L	1L	1L
Cost of Goods Sold, Total	7L	9L	18.88L	13.12L	37.38L
Gross Profit	-7L	-5L	-13.72L	-11.81L	-36.38L
Selling General & Admin Expenses, Total	94.51L	2.34Cr	2.37Cr	2.81Cr	3.86Cr
Depreciation & Amortization - (IS)	4L	6L	10.8L	15.12L	21.31L
Other Operating Expenses	-3L	8L	24.93L	16.57L	28.87L
Other Operating Expenses, Total	95.93L	2.48Cr	2.73Cr	3.13Cr	4.36Cr
Operating Income	-1.02Cr	-2.52Cr	-2.87Cr	-3.25Cr	-4.73Cr
Interest Expense, Total	-26.1L	-7L	-3L	-2L	-2L
Interest And Investment Income	-	44.97L	99.76L	32.64L	32.4L
Net Interest Expenses	-26.1L	37.54L	96.98L	30.54L	30.44L
Currency Exchange Gains (Loss)	-2L	66.3L	-5L	39.98L	-34.2L
Other Non Operating Income (Expenses)	12.97L	-85.99L	9L	12.9L	16.05L
EBT, Excl. Unusual Items	-1.17Cr	-2.34Cr	-1.87Cr	-2.41Cr	-4.61Cr
Gain (Loss) On Sale Of Assets	-	42Cr	-	11Cr	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	-1.17Cr	40Cr	-1.87Cr	8.54Cr	-4.61Cr
Income Tax Expense	-1T	6.91Cr	1L	2Cr	3L
Earnings From Continuing Operations	-1.17Cr	33Cr	-1.88Cr	6.54Cr	-4.64Cr
Earnings Of Discontinued Operations	-49.13L	-75.7L	-	-	-
Net Income to Company	-1.66Cr	32Cr	-1.88Cr	6.54Cr	-4.64Cr
Minority Interest	-	-	-	-	-
Net Income - (IS)	-1.66Cr	32Cr	-1.88Cr	6.54Cr	-4.64Cr
Net Income to Common Incl Extra Items	-1.66Cr	32Cr	-1.88Cr	6.54Cr	-4.64Cr
Net Income to Common Excl. Extra Items	-1.17Cr	33Cr	-1.88Cr	6.54Cr	-4.64Cr
Per Share Items
Net EPS - Basic	-6.19	118.34	-6.89	24	-14.64
Basic EPS - Continuing Operations	-4.36	121.16	-6.89	24	-14.64
Basic Weighted Average Shares Outstanding	26.86L	26.91L	27.26L	27.26L	31.68L
Net EPS - Diluted	-6.19	118.01	-6.89	24	-14.64
Diluted EPS - Continuing Operations	-4.36	120.82	-6.89	24	-14.64
Diluted Weighted Average Shares Outstanding	26.86L	26.99L	27.26L	27.26L	31.68L
Normalized Basic EPS	-2.73	-5.45	-4.28	-5.54	-9.09
Normalized Diluted EPS	-2.73	-5.43	-4.28	-5.54	-9.09
Dividend Per Share	-	85.57	-	-	-
Payout Ratio	-	-	-1.24T	-	-
Supplemental Items
EBITDA	-98.35L	-2.48Cr	-2.84Cr	-3.18Cr	-4.62Cr
EBITA	-1.02Cr	-2.52Cr	-2.87Cr	-3.18Cr	-4.63Cr
EBIT	-1.02Cr	-2.52Cr	-2.87Cr	-3.25Cr	-4.73Cr
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	0.01	17.48	-0.69	23.39	-0.68
Current Domestic Taxes	-	-	-	1.97Cr	-
Total Current Taxes	-	6.91Cr	-	1.97Cr	-
Deferred Domestic Taxes	-	-	-	2L	3L
Total Deferred Taxes	-1T	-11T	-	2L	3L
Normalized Net Income	-73.27L	-1.47Cr	-1.17Cr	-1.51Cr	-2.88Cr
Interest on Long-Term Debt	24T	68T	3L	2L	2L
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	30.52L	-	-	-	-
Stock-Based Comp., SG&A Exp. (Total)	-	-	62.96L	13.68L	49.97L
Stock-Based Comp., Other (Total)	38.45L	1.19Cr	-	-	-
Total Stock-Based Compensation	38.45L	1.19Cr	62.96L	13.68L	49.97L

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	1.81Cr	33Cr	6.63Cr	13Cr	9.32Cr
Trading Asset Securities, Total	-	-	2.09Cr	2.22Cr	6.38Cr
Total Cash And Short Term Investments	1.81Cr	33Cr	8.72Cr	15Cr	16Cr
Accounts Receivable, Total	-	-	-	16T	-
Other Receivables	10.12L	42.76L	20.07L	27.01L	31.51L
Total Receivables	10.12L	42.76L	20.07L	27.17L	31.51L
Inventory	3L	7L	7L	17.61L	59.29L
Prepaid Expenses	37T	35T	39T	56T	46T
Other Current Assets, Total	2.63Cr	1L	6L	8L	6L
Total Current Assets	4.57Cr	34Cr	9.05Cr	16Cr	17Cr
Gross Property Plant And Equipment	26.34L	32.44L	46.63L	74.16L	1.19Cr
Accumulated Depreciation	-7L	-5L	-6L	-12.28L	-22.06L
Net Property Plant And Equipment	18.95L	27.38L	41L	61.88L	97.09L
Goodwill	-	-	-	-	-
Other Intangibles, Total	74T	21T	1L	1L	3L
Deferred Charges Long-Term	49.06L	60.5L	62.72L	95.97L	1.77Cr
Other Long-Term Assets, Total	2L	7L	5L	5L	15.86L
Total Assets	5.27Cr	35Cr	10Cr	17Cr	20Cr
Liabilities
Accounts Payable, Total	3L	5L	14.7L	15.43L	44.69L
Accrued Expenses, Total	9L	32.03L	24.98L	59.89L	48.9L
Current Portion of Leases	4L	6L	9L	9L	12.22L
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	-	-	-	-	-
Other Current Liabilities	73.21L	6L	13.1L	28.85L	21.77L
Total Current Liabilities	89.16L	49.49L	61.51L	1.14Cr	1.28Cr
Long-Term Debt	1.2Cr	-	-	-	-
Long-Term Leases	11.54L	18.84L	15.36L	6L	9L
Unearned Revenue Non Current	-	-	-	-	-
Deferred Tax Liability Non Current	11T	-	2L	4L	7L
Other Non Current Liabilities	1.61Cr	63.49L	1.27Cr	1.41Cr	1.91Cr
Total Liabilities	3.82Cr	1.32Cr	2.06Cr	2.65Cr	3.35Cr
Common Stock, Total	3L	3L	3L	3L	3L
Additional Paid In Capital	6.19Cr	7.15Cr	7.15Cr	7.15Cr	16Cr
Retained Earnings	-5.73Cr	26Cr	91.86L	5.09Cr	45.32L
Comprehensive Income and Other	96.3L	-	-	2.37Cr	-
Total Common Equity	1.46Cr	33Cr	8.09Cr	15Cr	16Cr
Total Equity	1.46Cr	33Cr	8.09Cr	15Cr	16Cr
Total Liabilities And Equity	5.27Cr	35Cr	10Cr	17Cr	20Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	26.86L	27.26L	27.26L	27.26L	31.68L
ECS Total Common Shares Outstanding	26.86L	27.26L	27.26L	27.26L	31.68L
Book Value / Share	5.43	122.15	29.69	53.69	51.27
Tangible Book Value	1.45Cr	33Cr	8.08Cr	15Cr	16Cr
Tangible Book Value Per Share	5.4	122.14	29.65	53.64	51.17
Total Debt	1.35Cr	24.55L	24.09L	15.92L	21.49L
Net Debt	-46.19L	-33Cr	-8.48Cr	-15Cr	-15Cr
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	2L	6L	6L	5L	11.61L
Inventories - Work In Process, Total	-	-	-	11.35L	47.68L
Inventories - Others	1L	58T	62T	1L	-
Machinery, Total	10.9L	8L	19.42L	35.55L	47.96L
Full Time Employees	79	30	40	63	86

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-1.66Cr	32Cr	-1.88Cr	6.54Cr	-4.64Cr
Depreciation & Amortization - CF	4L	7L	10.51L	8L	11.53L
Amortization of Goodwill and Intangible Assets - (CF)	-	-	29T	7L	10L
Depreciation & Amortization, Total	4L	7L	10.8L	15.12L	21.31L
(Gain) Loss From Sale Of Asset	-51T	-42Cr	-	-11Cr	-15.54L
(Gain) Loss on Sale of Investments - (CF)	-	-	-9L	-	-
Stock-Based Compensation (CF)	38.45L	-	-	-	-
Net Cash From Discontinued Operations	-1.03Cr	-71.11L	-	-	-
Other Operating Activities, Total	2L	8.67Cr	-95.37L	1.71Cr	-26.54L
Change In Accounts Receivable	8L	-12.7L	-98T	-10L	-10L
Change In Inventories	2L	-4L	-37T	-10.51L	-41.68L
Change In Accounts Payable	-12.51L	-74.1L	85.59L	37.71L	68.7L
Change in Other Net Operating Assets	7L	3L	7L	-36T	6L
Cash from Operations	-2.22Cr	-2.82Cr	-1.91Cr	-2.51Cr	-4.61Cr
Capital Expenditure	-1L	-2L	-19.29L	-32.35L	-53.12L
Sale of Property, Plant, and Equipment	51T	1L	-	-	-
Divestitures	-	44Cr	-	12Cr	-
Sale (Purchase) of Intangible assets	-47.89L	-11.43L	-2L	-33.25L	-80.73L
Investment in Marketable and Equity Securities, Total	-	-	-2Cr	-	-4Cr
Other Investing Activities, Total	15.24L	-7.02Cr	1.01Cr	-2.41Cr	28.05L
Cash from Investing	-33.35L	37Cr	-1.2Cr	8.89Cr	-5.06Cr
Short Term Debt Issued, Total	-	1.45Cr	-	-	-
Long-Term Debt Issued, Total	1.85Cr	-	-	-	-
Total Debt Issued	1.85Cr	1.45Cr	-	-	-
Short Term Debt Repaid, Total	-	-3.43Cr	-	-	-
Long-Term Debt Repaid, Total	-4L	-5L	-7L	-9L	-10.86L
Total Debt Repaid	-4L	-3.48Cr	-7L	-9L	-10.86L
Issuance of Common Stock	-	4T	-	-	6.23Cr
Common Dividends Paid	-	-	-23Cr	-	-
Common & Preferred Stock Dividends Paid	-	-	-23Cr	-	-
Other Financing Activities, Total	-3L	-1Cr	-3L	-2L	-3L
Cash from Financing	1.79Cr	-3.03Cr	-23Cr	-11.19L	6.09Cr
Net Change in Cash	-76.19L	31Cr	-27Cr	6.27Cr	-3.58Cr
Supplemental Items
Cash Interest Paid	-	1Cr	3L	2L	2L
Cash Income Tax Paid (Refund)	-	7.2Cr	-21.19L	1.97Cr	-8L
Levered Free Cash Flow	-2.8Cr	54.81L	-1.02Cr	-2.1Cr	-3.93Cr
Unlevered Free Cash Flow	-2.63Cr	59.46L	-1Cr	-2.08Cr	-3.91Cr
Change In Net Working Capital	1.93Cr	-1.05Cr	-26.84L	-31.58L	33.36L
Net Debt Issued / Repaid	1.82Cr	-2.03Cr	-7L	-9L	-10.86L

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-13.53	-7.91	-8.01	-14.8	-16.03
Return on Total Capital	-24.2	-8.87	-8.56	-17.56	-18.91
Return On Equity %	-61.77	191.96	-9.08	57.57	-30.03
Return on Common Equity	-61.77	191.96	-9.08	57.57	-30.03
Margin Analysis
Gross Profit Margin %	-	-115.84	-265.89	-901.53	-3.64T
SG&A Margin	-	5.78T	4.6T	21.48T	38.63T
EBITDA Margin %	-	-6.13T	-5.51T	-24.26T	-46.21T
EBITA Margin %	-	-6.25T	-5.55T	-24.29T	-46.3T
EBIT Margin %	-	-6.25T	-5.56T	-24.8T	-47.28T
Income From Continuing Operations Margin %	-	80.71T	-3.64T	49.94T	-46.36T
Net Income Margin %	-	78.83T	-3.64T	49.94T	-46.36T
Net Avail. For Common Margin %	-	80.71T	-3.64T	49.94T	-46.36T
Normalized Net Income Margin	-	-3.63T	-2.26T	-11.52T	-28.78T
Levered Free Cash Flow Margin	-	1.36T	-1.98T	-16T	-39.27T
Unlevered Free Cash Flow Margin	-	1.47T	-1.94T	-15.9T	-39.14T
Asset Turnover
Asset Turnover	-	0	0	0	0
Fixed Assets Turnover	-	0.17	0.15	0.03	0.01
Inventory Turnover (Average Inventory)	1.8	1.82	2.73	1.06	0.97
Short Term Liquidity
Current Ratio	5.13	68.03	14.71	13.77	13.06
Quick Ratio	2.14	67.87	14.5	13.54	12.55
Operating Cash Flow to Current Liabilities	-2.49	-5.69	-3.1	-2.21	-3.61
Days Outstanding Inventory (Average Inventory)	202.81	200.92	133.68	344.66	375.45
Average Days Payable Outstanding	336.95	120.41	189.14	233.34	138.78
Long Term Solvency
Total Debt/Equity	92.37	0.74	2.98	1.09	1.32
Total Debt / Total Capital	48.02	0.73	2.89	1.08	1.31
LT Debt/Equity	89.93	0.57	1.9	0.44	0.57
Long-Term Debt / Total Capital	46.75	0.56	1.84	0.44	0.56
Total Liabilities / Total Assets	72.35	3.81	20.26	15.34	17.1
EBIT / Interest Expense	-3.93	-33.96	-103.18	-154.7	-241.23
EBITDA / Interest Expense	-3.77	-33.07	-99.29	-147.5	-230.36
(EBITDA - Capex) / Interest Expense	-3.81	-33.28	-106.23	-162.9	-257.46
Total Debt / EBITDA	-1.37	-0.1	-0.09	-0.05	-0.05
Net Debt / EBITDA	0.47	13.4	3.07	4.83	3.43
Total Debt / (EBITDA - Capex)	-1.35	-0.1	-0.08	-0.05	-0.04
Net Debt / (EBITDA - Capex)	0.46	13.31	2.87	4.37	3.07
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	27.72	-74.61	-23.66
Gross Profit, 1 Yr. Growth %	-31.16	-28.66	193.16	-13.92	208.04
EBITDA, 1 Yr. Growth %	-13.9	147.36	13.42	11.83	45.41
EBITA, 1 Yr. Growth %	-12.65	146.21	13.55	12.09	45.51
EBIT, 1 Yr. Growth %	-12.65	146.21	13.67	13.26	45.54
Earnings From Cont. Operations, 1 Yr. Growth %	3.9	-2.88T	-105.76	-448.26	-170.87
Net Income, 1 Yr. Growth %	25.06	-2.01T	-105.9	-448.26	-170.87
Normalized Net Income, 1 Yr. Growth %	2.97	100.06	-20.44	29.42	90.74
Diluted EPS Before Extra, 1 Yr. Growth %	-0.82	-2.87T	-105.7	-448.26	-160.98
Inventory, 1 Yr. Growth %	-35.07	134.49	5.5	148.03	236.68
Net Property, Plant and Equip., 1 Yr. Growth %	-5.67	44.49	49.74	50.49	56.9
Total Assets, 1 Yr. Growth %	25.74	556.43	-70.68	70.33	13.34
Tangible Book Value, 1 Yr. Growth %	-37.44	4.9T	-75.73	80.91	10.89
Common Equity, 1 Yr. Growth %	-37.61	4.84T	-75.69	80.84	10.99
Cash From Operations, 1 Yr. Growth %	129.62	31.78	-32.32	31.73	83.69
Capital Expenditures, 1 Yr. Growth %	-67.47	28.1	1.14T	67.7	64.2
Levered Free Cash Flow, 1 Yr. Growth %	241.97	-128.38	-285.93	105.64	87.36
Unlevered Free Cash Flow, 1 Yr. Growth %	223.48	-132.16	-268.49	107.89	87.96
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	-43.06	-55.98
Gross Profit, 2 Yr. CAGR %	24.53	-29.92	44.62	58.86	62.84
EBITDA, 2 Yr. CAGR %	20.16	47.25	68.47	12.62	27.52
EBITA, 2 Yr. CAGR %	20.03	46.65	67.21	12.3	27.71
EBIT, 2 Yr. CAGR %	20.03	46.65	67.29	13.46	28.39
Earnings From Cont. Operations, 2 Yr. CAGR %	29.14	437.59	26.59	-55.21	57.1
Net Income, 2 Yr. CAGR %	45	389.32	6.27	-54.68	57.1
Normalized Net Income, 2 Yr. CAGR %	29.19	43.51	26.16	1.47	57.12
Diluted EPS Before Extra, 2 Yr. CAGR %	19.81	424.01	25.67	-55.43	45.73
Inventory, 2 Yr. CAGR %	-	23.39	57.29	61.76	188.98
Net Property, Plant and Equip., 2 Yr. CAGR %	0.86	16.74	47.09	50.33	53.66
Total Assets, 2 Yr. CAGR %	39.27	187.3	38.73	-29.33	38.95
Tangible Book Value, 2 Yr. CAGR %	-2.29	278.9	248.26	-33.73	41.63
Common Equity, 2 Yr. CAGR %	-2.09	277.44	246.57	-33.7	41.67
Cash From Operations, 2 Yr. CAGR %	100.83	70.7	-5.56	-5.58	55.56
Capital Expenditures, 2 Yr. CAGR %	-41.29	-35.45	299.28	356.85	65.94
Levered Free Cash Flow, 2 Yr. CAGR %	145.17	-18.12	-27.36	95.54	96.29
Unlevered Free Cash Flow, 2 Yr. CAGR %	138.47	-14.53	-26.39	87.16	97.67
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-	-37.21
Gross Profit, 3 Yr. CAGR %	3.23	3.43	12.92	21.65	98.09
EBITDA, 3 Yr. CAGR %	45.13	53.77	35.5	46.96	22.63
EBITA, 3 Yr. CAGR %	34.76	52.51	34.67	45.89	22.43
EBIT, 3 Yr. CAGR %	34.76	52.51	34.71	46.9	23.28
Earnings From Cont. Operations, 3 Yr. CAGR %	42.24	259.31	18.52	77.38	-47.81
Net Income, 3 Yr. CAGR %	59.84	242.72	12.19	57.85	-47.39
Normalized Net Income, 3 Yr. CAGR %	42.15	49.46	17.89	27.24	25.23
Diluted EPS Before Extra, 3 Yr. CAGR %	35.37	241.26	16.13	76.51	-50.52
Inventory, 3 Yr. CAGR %	-	-	17.11	83.07	106.53
Net Property, Plant and Equip., 3 Yr. CAGR %	91.85	13.69	26.84	48.36	52.49
Total Assets, 3 Yr. CAGR %	55.94	133.51	34.26	48.55	-17.28
Tangible Book Value, 3 Yr. CAGR %	11.88	179.82	51.61	179.95	-21.33
Common Equity, 3 Yr. CAGR %	4.43	179.73	51.29	179.01	-21.28
Cash From Operations, 3 Yr. CAGR %	60.39	72.33	25.4	5.52	17.87
Capital Expenditures, 3 Yr. CAGR %	15.8	-23.85	73.09	199.02	224.82
Levered Free Cash Flow, 3 Yr. CAGR %	117.29	5.62	7.62	2.76	92.77
Unlevered Free Cash Flow, 3 Yr. CAGR %	112.99	8.7	7.17	4.05	87.42
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	195.27	-	-	-
Gross Profit, 5 Yr. CAGR %	27.61	3.11	18.14	22.8	30.72
EBITDA, 5 Yr. CAGR %	22.09	50.94	54.6	36.07	32.25
EBITA, 5 Yr. CAGR %	22.31	43.74	46.91	34.93	31.6
EBIT, 5 Yr. CAGR %	21.64	43.74	46.94	35.49	32.15
Earnings From Cont. Operations, 5 Yr. CAGR %	27.2	139.1	35.76	56.23	32.67
Net Income, 5 Yr. CAGR %	36.43	137.98	35.76	52.58	28.37
Normalized Net Income, 5 Yr. CAGR %	25.01	41.58	35.52	28.01	32.25
Diluted EPS Before Extra, 5 Yr. CAGR %	22.99	131.66	31.4	51.17	27.17
Inventory, 5 Yr. CAGR %	-	86.29	-	-	68.08
Net Property, Plant and Equip., 5 Yr. CAGR %	43.22	54.13	72.51	27.14	37.04
Total Assets, 5 Yr. CAGR %	52.14	79.28	48.81	44.77	36.11
Tangible Book Value, 5 Yr. CAGR %	57.15	89.62	50.81	57.27	47.54
Common Equity, 5 Yr. CAGR %	21.2	81.56	44.59	57.27	47.36
Cash From Operations, 5 Yr. CAGR %	41.84	41.69	28.79	35.47	36.69
Capital Expenditures, 5 Yr. CAGR %	97.21	-5.54	89.99	55.92	70.19
Levered Free Cash Flow, 5 Yr. CAGR %	54.15	27.74	30.19	35.13	36.87
Unlevered Free Cash Flow, 5 Yr. CAGR %	52.32	30.01	29.74	35.09	36.9