Cash flow Scope Fluidics S.A.

Stocks

SCP

PLSCPFL00018

Biotechnology & Medical Research

Market Closed - Warsaw S.E. 12:49:46 22/08/26 am AEST			5-day change	1st Jan Change
140.20 ^PLN	+2.19%		+2.79%	+2.94%

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

ea6e59276d913b4ce23a17f16cfa1.PON0JF0IxGcpJoMzbAMVc7s6NNoPJ7XWCSDhogzzPA0.Zo0jUBFFhQt5EcBLNW5WGORPZI1_RfOEYESwlHafCDUFiFkJHFyiFmAS2g

Published financial data: SCOPE FLUIDICS S.A.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	-	404K	516K	131K	100K
Total Revenues	-	404K	516K	131K	100K
Cost of Goods Sold, Total	656K	872K	1.89M	1.31M	3.74M
Gross Profit	-656K	-468K	-1.37M	-1.18M	-3.64M
Selling General & Admin Expenses, Total	9.45M	23.35M	23.74M	28.14M	38.63M
Depreciation & Amortization - (IS)	414K	641K	1.08M	1.51M	2.13M
Other Operating Expenses	-272K	771K	2.49M	1.66M	2.89M
Other Operating Expenses, Total	9.59M	24.77M	27.31M	31.31M	43.64M
Operating Income	-10.25M	-25.23M	-28.68M	-32.49M	-47.28M
Interest Expense, Total	-2.61M	-743K	-278K	-210K	-196K
Interest And Investment Income	-	4.5M	9.98M	3.26M	3.24M
Net Interest Expenses	-2.61M	3.75M	9.7M	3.05M	3.04M
Currency Exchange Gains (Loss)	-161K	6.63M	-528K	4M	-3.42M
Other Non Operating Income (Expenses)	1.3M	-8.6M	857K	1.29M	1.6M
EBT, Excl. Unusual Items	-11.72M	-23.45M	-18.66M	-24.14M	-46.05M
Gain (Loss) On Sale Of Assets	-	419M	-	110M	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	-11.72M	395M	-18.66M	85.4M	-46.05M
Income Tax Expense	-1K	69.05M	129K	19.98M	311K
Earnings From Continuing Operations	-11.72M	326M	-18.78M	65.42M	-46.36M
Earnings Of Discontinued Operations	-4.91M	-7.57M	-	-	-
Net Income to Company	-16.64M	318M	-18.78M	65.42M	-46.36M
Minority Interest	-	-	-	-	-
Net Income - (IS)	-16.64M	318M	-18.78M	65.42M	-46.36M
Net Income to Common Incl Extra Items	-16.64M	318M	-18.78M	65.42M	-46.36M
Net Income to Common Excl. Extra Items	-11.72M	326M	-18.78M	65.42M	-46.36M
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	2.69M	2.69M	2.73M	2.73M	3.17M
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	2.69M	2.7M	2.73M	2.73M	3.17M
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	-	-	-1.24K	-	-
Supplemental Items
EBITDA	-9.84M	-24.77M	-28.42M	-31.78M	-46.21M
EBITA	-10.25M	-25.23M	-28.65M	-31.82M	-46.3M
EBIT	-10.25M	-25.23M	-28.68M	-32.49M	-47.28M
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	0.01	17.48	-0.69	23.39	-0.68
Current Domestic Taxes	-	-	-	19.73M	-
Total Current Taxes	-	69.06M	-	19.73M	-
Deferred Domestic Taxes	-	-	-	245K	311K
Total Deferred Taxes	-1K	-11K	-	245K	311K
Normalized Net Income	-7.33M	-14.66M	-11.66M	-15.09M	-28.78M
Interest on Long-Term Debt	24K	68K	263K	201K	196K
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	3.05M	-	-	-	-
Stock-Based Comp., SG&A Exp. (Total)	-	-	6.3M	1.37M	5M
Stock-Based Comp., Other (Total)	3.84M	11.86M	-	-	-
Total Stock-Based Compensation	3.84M	11.86M	6.3M	1.37M	5M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	18.09M	332M	66.29M	129M	93.15M
Trading Asset Securities, Total	-	-	20.9M	22.19M	63.77M
Total Cash And Short Term Investments	18.09M	332M	87.19M	151M	157M
Accounts Receivable, Total	-	-	-	16K	-
Other Receivables	1.01M	4.28M	2.01M	2.7M	3.15M
Total Receivables	1.01M	4.28M	2.01M	2.72M	3.15M
Inventory	287K	673K	710K	1.76M	5.93M
Prepaid Expenses	37K	35K	39K	56K	46K
Other Current Assets, Total	26.27M	109K	553K	756K	619K
Total Current Assets	45.7M	337M	90.5M	156M	167M
Gross Property Plant And Equipment	2.63M	3.24M	4.66M	7.42M	11.92M
Accumulated Depreciation	-739K	-506K	-563K	-1.23M	-2.21M
Net Property Plant And Equipment	1.9M	2.74M	4.1M	6.19M	9.71M
Goodwill	-	-	-	-	-
Other Intangibles, Total	74K	21K	107K	136K	300K
Deferred Charges Long-Term	4.91M	6.05M	6.27M	9.6M	17.67M
Other Long-Term Assets, Total	160K	655K	508K	496K	1.59M
Total Assets	52.73M	346M	101M	173M	196M
Liabilities
Accounts Payable, Total	305K	525K	1.47M	1.54M	4.47M
Accrued Expenses, Total	933K	3.2M	2.5M	5.99M	4.89M
Current Portion of Leases	357K	571K	873K	944K	1.22M
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	-	-	-	-	-
Other Current Liabilities	7.32M	650K	1.31M	2.88M	2.18M
Total Current Liabilities	8.92M	4.95M	6.15M	11.36M	12.76M
Long-Term Debt	11.96M	-	-	-	-
Long-Term Leases	1.15M	1.88M	1.54M	648K	927K
Unearned Revenue Non Current	-	-	-	-	-
Deferred Tax Liability Non Current	11K	-	171K	416K	727K
Other Non Current Liabilities	16.11M	6.35M	12.7M	14.09M	19.09M
Total Liabilities	38.15M	13.18M	20.56M	26.52M	33.5M
Common Stock, Total	269K	273K	273K	273K	317K
Additional Paid In Capital	61.94M	71.47M	71.47M	71.47M	158M
Retained Earnings	-57.26M	261M	9.19M	50.9M	4.53M
Comprehensive Income and Other	9.63M	-	-	23.71M	-
Total Common Equity	14.58M	333M	80.93M	146M	162M
Total Equity	14.58M	333M	80.93M	146M	162M
Total Liabilities And Equity	52.73M	346M	101M	173M	196M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2.69M	2.73M	2.73M	2.73M	3.17M
ECS Total Common Shares Outstanding	2.69M	2.73M	2.73M	2.73M	3.17M
Book Value / Share	5.43	122.15	29.69	53.69	51.27
Tangible Book Value	14.51M	333M	80.82M	146M	162M
Tangible Book Value Per Share	5.4	122.14	29.65	53.64	51.17
Total Debt	13.47M	2.46M	2.41M	1.59M	2.15M
Net Debt	-4.62M	-329M	-84.78M	-150M	-155M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Raw Materials, Total	166K	615K	648K	492K	1.16M
Inventories - Work In Process, Total	-	-	-	1.14M	4.77M
Inventories - Others	121K	58K	62K	134K	-
Machinery, Total	1.09M	763K	1.94M	3.56M	4.8M
Full Time Employees	79	30	40	63	86

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-16.64M	318M	-18.78M	65.42M	-46.36M
Depreciation & Amortization - CF	414K	664K	1.05M	847K	1.15M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	29K	665K	978K
Depreciation & Amortization, Total	414K	664K	1.08M	1.51M	2.13M
(Gain) Loss From Sale Of Asset	-51K	-418M	-	-111M	-1.55M
(Gain) Loss on Sale of Investments - (CF)	-	-	-902K	-	-
Stock-Based Compensation (CF)	3.84M	-	-	-	-
Net Cash From Discontinued Operations	-10.26M	-7.11M	-	-	-
Other Operating Activities, Total	177K	86.67M	-9.54M	17.09M	-2.65M
Change In Accounts Receivable	764K	-1.27M	-98K	-978K	-985K
Change In Inventories	155K	-385K	-37K	-1.05M	-4.17M
Change In Accounts Payable	-1.25M	-7.41M	8.56M	3.77M	6.87M
Change in Other Net Operating Assets	656K	321K	663K	-36K	611K
Cash from Operations	-22.19M	-28.16M	-19.06M	-25.1M	-46.11M
Capital Expenditure	-121K	-155K	-1.93M	-3.24M	-5.31M
Sale of Property, Plant, and Equipment	51K	110K	-	-	-
Divestitures	-	443M	-	120M	-
Sale (Purchase) of Intangible assets	-4.79M	-1.14M	-222K	-3.32M	-8.07M
Investment in Marketable and Equity Securities, Total	-	-	-20M	-	-40M
Other Investing Activities, Total	1.52M	-70.24M	10.12M	-24.14M	2.8M
Cash from Investing	-3.34M	371M	-12.03M	88.9M	-50.58M
Short Term Debt Issued, Total	-	14.52M	-	-	-
Long-Term Debt Issued, Total	18.51M	-	-	-	-
Total Debt Issued	18.51M	14.52M	-	-	-
Short Term Debt Repaid, Total	-	-34.32M	-	-	-
Long-Term Debt Repaid, Total	-350K	-470K	-703K	-919K	-1.09M
Total Debt Repaid	-350K	-34.79M	-703K	-919K	-1.09M
Issuance of Common Stock	-	4K	-	-	62.27M
Common Dividends Paid	-	-	-233M	-	-
Common & Preferred Stock Dividends Paid	-	-	-233M	-	-
Other Financing Activities, Total	-258K	-10.01M	-263K	-200K	-312K
Cash from Financing	17.91M	-30.28M	-234M	-1.12M	60.88M
Net Change in Cash	-7.62M	313M	-265M	62.68M	-35.82M
Supplemental Items
Cash Interest Paid	-	10.04M	263K	200K	196K
Cash Income Tax Paid (Refund)	-	72.02M	-2.12M	19.68M	-836K
Levered Free Cash Flow	-27.96M	5.48M	-10.19M	-20.96M	-39.27M
Unlevered Free Cash Flow	-26.33M	5.95M	-10.02M	-20.83M	-39.14M
Change In Net Working Capital	19.27M	-10.49M	-2.68M	-3.16M	3.34M
Net Debt Issued / Repaid	18.16M	-20.27M	-703K	-919K	-1.09M

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	-3.64K
SG&A Margin	-	5.78K	4.6K	21.48K	38.63K
EBITDA Margin %	-	-6.13K	-5.51K	-24.26K	-46.21K
EBITA Margin %	-	-6.25K	-5.55K	-24.29K	-46.3K
EBIT Margin %	-	-6.25K	-5.56K	-24.8K	-47.28K
Income From Continuing Operations Margin %	-	80.71K	-3.64K	49.94K	-46.36K
Net Income Margin %	-	78.83K	-3.64K	49.94K	-46.36K
Net Avail. For Common Margin %	-	80.71K	-3.64K	49.94K	-46.36K
Normalized Net Income Margin	-	-3.63K	-2.26K	-11.52K	-28.78K
Levered Free Cash Flow Margin	-	1.36K	-1.98K	-16K	-39.27K
Unlevered Free Cash Flow Margin	-	1.47K	-1.94K	-15.9K	-39.14K
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	-2.88K	-105.76	-448.26	-170.87
Net Income, 1 Yr. Growth %	25.06	-2.01K	-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	-2.87K	-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	4.9K	-75.73	80.91	10.89
Common Equity, 1 Yr. Growth %	-37.61	4.84K	-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	1.14K	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