Balance Sheet Select Harvests Limited

Equities

SHV

AU000000SHV6

Food Processing

Market Closed - Australian S.E. Other stock markets 04:10:15 13/05/26 pm AEST			5-day change	1st Jan Change
3.540 ^AUD	-5.85%		-8.76%	-29.06%

22/04	Rivco Australia Signs Nearly AU$12 Million Water Lease Agreement With Select Harvests Unit	MT
09/04	Select Harvests David Surveyor to resign as CEO and managing director	RE

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Published financial data: SELECT HARVESTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: September	2021	2022	2023	2024	2025
Revenues	229M	200M	206M	337M	398M
Other Revenues, Total	-	-	-	-	-
Total Revenues	229M	200M	206M	337M	398M
Cost of Goods Sold, Total	183M	176M	307M	304M	329M
Gross Profit	45.17M	23.67M	-101M	33.33M	68.9M
Selling General & Admin Expenses, Total	13.45M	19.71M	18.36M	18.16M	20.25M
Other Operating Expenses	1.06M	-1.2M	-	-	-
Other Operating Expenses, Total	14.51M	18.5M	18.36M	18.16M	20.25M
Operating Income	30.66M	5.17M	-119M	15.17M	48.65M
Interest Expense, Total	-2.27M	-4.17M	-10.21M	-14.98M	-9.88M
Interest And Investment Income	-	-	-	113K	136K
Net Interest Expenses	-2.27M	-4.17M	-10.21M	-14.87M	-9.75M
Currency Exchange Gains (Loss)	-	-	-3.1M	408K	-355K
Other Non Operating Income (Expenses)	92K	26K	-	-	-
EBT, Excl. Unusual Items	28.48M	1.02M	-133M	711K	38.55M
Merger & Related Restructuring Charges	-	-	-	-	-
Gain (Loss) On Sale Of Assets	1.94M	321K	1.02M	7.15M	5.93M
Asset Writedown	-	-2.24M	-30.08M	-6.59M	-
Insurance Settlements	-	8.8M	2.15M	-	-
EBT, Incl. Unusual Items	30.42M	7.9M	-160M	1.28M	44.48M
Income Tax Expense	5.14M	1.73M	-44.8M	-225K	12.64M
Earnings From Continuing Operations	25.29M	6.17M	-115M	1.5M	31.84M
Earnings Of Discontinued Operations	-10.17M	-1.41M	-	-	-
Net Income to Company	15.12M	4.76M	-115M	1.5M	31.84M
Net Income - (IS)	15.12M	4.76M	-115M	1.5M	31.84M
Net Income to Common Incl Extra Items	15.12M	4.76M	-115M	1.5M	31.84M
Net Income to Common Excl. Extra Items	25.29M	6.17M	-115M	1.5M	31.84M
Per Share Items
Net EPS - Basic	0.13	0.04	-0.95	0.01	0.22
Basic EPS - Continuing Operations	0.21	0.05	-0.95	0.01	0.22
Basic Weighted Average Shares Outstanding	119M	121M	121M	121M	142M
Net EPS - Diluted	0.13	0.04	-0.95	0.01	0.22
Diluted EPS - Continuing Operations	0.21	0.05	-0.95	0.01	0.22
Diluted Weighted Average Shares Outstanding	119M	121M	121M	122M	143M
Normalized Basic EPS	0.15	0.01	-0.68	0	0.17
Normalized Diluted EPS	0.15	0.01	-0.68	0	0.17
Dividend Per Share	0.08	0.02	-	-	-
Payout Ratio	18.74	121.94	-1.72	-	-
Supplemental Items
EBITDA	58.05M	33.21M	-96.68M	48.5M	80.62M
EBITA	30.66M	5.17M	-119M	15.18M	48.66M
EBIT	30.66M	5.17M	-119M	15.17M	48.65M
EBITDAR	58.61M	34.55M	-95.37M	48.81M	80.99M
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	16.88	21.85	28.08	-17.65	28.41
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	522K	-	-	-	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	4.26M	1.93M	-39.9M	476K	13.6M
Normalized Net Income	17.8M	638K	-82.88M	444K	24.09M
Interest on Long-Term Debt	928K	720K	760K	785K	836K
Supplemental Operating Expense Items
Marketing Expenses	9K	44K	-	-	-
Selling and Marketing Expenses	821K	374K	-	-	-
General and Administrative Expenses	12.39M	19.15M	18.36M	18.16M	20.25M
Net Rental Expense, Total	557K	1.34M	1.32M	318K	372K
Imputed Operating Lease Interest Expense	29.92K	122K	269K	92.79K	84.4K
Imputed Operating Lease Depreciation	527K	1.21M	1.05M	225K	288K
Stock-Based Comp., Other (Total)	-79.94K	491K	441K	272K	817K
Total Stock-Based Compensation	-79.94K	491K	441K	272K	817K

Fiscal Period: September	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	2M	1.14M	1.13M	2.87M	1.37M
Trading Asset Securities, Total	-	-	-	-	-
Total Cash And Short Term Investments	2M	1.14M	1.13M	2.87M	1.37M
Accounts Receivable, Total	60.08M	33.86M	32.29M	80.64M	47.89M
Other Receivables	8.56M	6.71M	3.13M	8.56M	3.1M
Total Receivables	68.65M	40.57M	35.41M	89.21M	50.98M
Inventory	114M	128M	85.32M	125M	105M
Prepaid Expenses	21.48M	17.98M	12.1M	14.64M	20.65M
Other Current Assets, Total	51.4M	61.2M	70.56M	83.52M	84.65M
Total Current Assets	258M	249M	205M	315M	262M
Gross Property Plant And Equipment	838M	868M	873M	890M	894M
Accumulated Depreciation	-178M	-204M	-233M	-263M	-295M
Net Property Plant And Equipment	660M	663M	640M	627M	599M
Goodwill	26M	26M	-	-	-
Other Intangibles, Total	57.99M	61.04M	60.52M	61.68M	73.74M
Deferred Tax Assets Long-Term	-	-	6.42M	3.79M	-
Other Long-Term Assets, Total	1.82M	1.82M	2.08M	2.14M	2.33M
Total Assets	1B	1B	913M	1.01B	938M
Liabilities
Accounts Payable, Total	28.75M	30.22M	39.99M	33.89M	29.72M
Accrued Expenses, Total	5.51M	4.13M	2.96M	3.73M	8.66M
Short-term Borrowings	5.06M	2.66M	6.32M	-	-
Current Portion of Long-Term Debt	-	-	-	20M	-
Current Portion of Leases	31.66M	30.46M	27.12M	32.42M	33.93M
Current Income Taxes Payable	-	-	-	-	-
Unearned Revenue Current, Total	175K	175K	175K	175K	175K
Other Current Liabilities	44.88M	30.1M	34.16M	88.53M	70.3M
Total Current Liabilities	116M	97.75M	111M	179M	143M
Long-Term Debt	95M	133M	185M	145M	80.44M
Long-Term Leases	221M	212M	203M	203M	182M
Unearned Revenue Non Current	2.28M	2.1M	1.93M	1.75M	1.58M
Pension & Other Post Retirement Benefits	-	-	-	713K	610K
Deferred Tax Liability Non Current	38.85M	35.16M	-	-	7.18M
Other Non Current Liabilities	3.18M	1.74M	1.54M	-	-
Total Liabilities	477M	481M	502M	529M	415M
Common Stock, Total	397M	401M	402M	461M	479M
Retained Earnings	122M	117M	3.83M	5.33M	33.67M
Comprehensive Income and Other	7.66M	2.03M	6.08M	14.1M	10.54M
Total Common Equity	527M	520M	412M	481M	523M
Total Equity	527M	520M	412M	481M	523M
Total Liabilities And Equity	1B	1B	913M	1.01B	938M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	120M	121M	121M	142M	142M
ECS Total Common Shares Outstanding	120M	121M	121M	137M	142M
Book Value / Share	4.38	4.3	3.4	3.5	3.68
Tangible Book Value	443M	433M	351M	419M	449M
Tangible Book Value Per Share	3.68	3.58	2.9	3.05	3.16
Total Debt	353M	378M	421M	401M	296M
Net Debt	351M	377M	420M	398M	295M
Debt Equivalent Oper. Leases	4.46M	10.7M	10.52M	2.54M	2.98M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	34.83M	28.89M	13.38M	12.64M	15.46M
Inventories - Finished Goods, Total	72.99M	91.01M	62.53M	102M	78.89M
Inventories - Others	6.5M	8.56M	9.41M	9.93M	10.33M
Land - (BS)	154M	156M	161M	162M	162M
Buildings, Total	22.78M	26.04M	26.48M	26.75M	26.8M
Machinery, Total	152M	172M	187M	196M	205M
Full Time Employees	611	568	476	471	425
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: September	2021	2022	2023	2024	2025
Net Income	15.12M	4.76M	-115M	1.5M	31.84M
Depreciation & Amortization - CF	44.84M	45.54M	42.23M	56.98M	54.93M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	5K	6K
Depreciation & Amortization, Total	44.84M	45.54M	42.23M	56.98M	54.94M
Amortization of Deferred Charges, Total - (CF)	820K	828K	508K	164K	495K
(Gain) Loss From Sale Of Asset	-714K	-496K	-1.2M	-7.32M	-6.1M
Asset Writedown & Restructuring Costs	2.51M	3.29M	30.08M	6.59M	-
Stock-Based Compensation (CF)	-80K	491K	441K	272K	817K
Other Operating Activities, Total	-4.69M	-3.94M	8.26M	10.29M	534K
Change In Accounts Receivable	-15.62M	27.75M	9.35M	-58.92M	34.16M
Change In Inventories	-22.66M	-24.02M	55.74M	-39.67M	20.32M
Change In Accounts Payable	21.58M	-21.1M	10.62M	51.99M	-22.58M
Change In Income Taxes	-10.68M	3.83M	1.43M	21K	-
Change In Deferred Taxes	2.54M	-3.69M	-41.59M	2.64M	10.97M
Change in Other Net Operating Assets	5.23M	-6.4M	-9.41M	-3.17M	-6.75M
Cash from Operations	38.19M	26.84M	-8.25M	21.35M	119M
Capital Expenditure	-158M	-35.84M	-27.69M	-22.04M	-22.86M
Sale of Property, Plant, and Equipment	4.31M	3.94M	1.42M	653K	153K
Cash Acquisitions	-	-	-	-	-
Sale (Purchase) of Intangible assets	-15.76M	-3.75M	-	3M	-6.78M
Other Investing Activities, Total	50K	73K	120K	-	-
Cash from Investing	-170M	-35.57M	-26.15M	-18.38M	-29.49M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	275M	145M	137M	140M	177M
Total Debt Issued	275M	145M	137M	140M	177M
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-254M	-129M	-104M	-194M	-285M
Total Debt Repaid	-254M	-129M	-104M	-194M	-285M
Issuance of Common Stock	115M	-	-	58.89M	17.37M
Common Dividends Paid	-2.83M	-5.8M	-1.97M	-	-
Common & Preferred Stock Dividends Paid	-2.83M	-5.8M	-1.97M	-	-
Cash from Financing	133M	10.27M	30.74M	5.09M	-90.65M
Net Change in Cash	1.72M	1.54M	-3.66M	8.06M	-1.5M
Supplemental Items
Cash Interest Paid	15.16M	16.28M	21.78M	15.1M	20.5M
Cash Income Tax Paid (Refund)	7.2M	-3.99M	-1.43M	-389K	-
Levered Free Cash Flow	-125M	832K	-7.97M	-21.43M	81.27M
Unlevered Free Cash Flow	-123M	3.44M	-1.59M	-12.06M	87.45M
Change In Net Working Capital	14.13M	7.07M	-57.48M	59.93M	-30.43M
Net Debt Issued / Repaid	20.7M	16.07M	32.71M	-53.79M	-108M

Fiscal Period: September	2021	2022	2023	2024	2025
Profitability
Return on Assets	2.1	0.32	-7.74	0.99	3.12
Return on Total Capital	2.38	0.36	-8.62	1.11	3.58
Return On Equity %	5.43	1.18	-24.62	0.34	6.37
Return on Common Equity	5.43	1.18	-24.62	0.34	6.37
Margin Analysis
Gross Profit Margin %	19.76	11.85	-49	9.88	17.3
SG&A Margin	5.88	9.87	8.91	5.38	5.08
EBITDA Margin %	25.39	16.63	-46.93	14.38	20.24
EBITA Margin %	13.41	2.59	-57.91	4.5	12.22
EBIT Margin %	13.41	2.59	-57.91	4.5	12.22
Income From Continuing Operations Margin %	11.06	3.09	-55.69	0.44	8
Net Income Margin %	6.61	2.38	-55.69	0.44	8
Net Avail. For Common Margin %	11.06	3.09	-55.69	0.44	8
Normalized Net Income Margin	7.79	0.32	-40.23	0.13	6.05
Levered Free Cash Flow Margin	-54.64	0.42	-3.87	-6.35	20.41
Unlevered Free Cash Flow Margin	-54.01	1.72	-0.77	-3.58	21.96
Asset Turnover
Asset Turnover	0.25	0.2	0.21	0.35	0.41
Fixed Assets Turnover	0.38	0.3	0.32	0.53	0.65
Receivables Turnover (Average Receivables)	4.57	4.25	6.23	5.97	6.2
Inventory Turnover (Average Inventory)	1.71	1.45	2.71	2.89	2.87
Short Term Liquidity
Current Ratio	2.22	2.55	1.85	1.76	1.84
Quick Ratio	0.61	0.43	0.33	0.52	0.37
Operating Cash Flow to Current Liabilities	0.33	0.27	-0.07	0.12	0.83
Days Sales Outstanding (Average Receivables)	79.85	85.87	58.6	61.27	58.9
Days Outstanding Inventory (Average Inventory)	213.78	251.76	134.6	126.62	127.26
Average Days Payable Outstanding	47.9	56.6	60.16	35.24	37.56
Cash Conversion Cycle (Average Days)	245.74	281.03	133.04	152.66	148.59
Long Term Solvency
Total Debt/Equity	67.03	72.61	102.3	83.31	56.64
Total Debt / Total Capital	40.13	42.07	50.57	45.45	36.16
LT Debt/Equity	60.06	66.24	94.17	72.41	50.15
Long-Term Debt / Total Capital	35.96	38.38	46.55	39.5	32.02
Total Liabilities / Total Assets	47.5	48.06	54.94	52.4	44.21
EBIT / Interest Expense	13.49	1.24	-11.68	1.01	4.92
EBITDA / Interest Expense	33.22	12.16	-7.55	4.82	10.48
(EBITDA - Capex) / Interest Expense	-36.44	3.57	-10.26	3.35	8.17
Total Debt / EBITDA	4.68	7.45	-5.46	5.55	2.86
Net Debt / EBITDA	4.65	7.43	-5.45	5.51	2.85
Total Debt / (EBITDA - Capex)	-4.26	25.41	-4.02	7.99	3.67
Net Debt / (EBITDA - Capex)	-4.24	25.33	-4.01	7.93	3.65
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	22.17	-12.66	-12.53	63.74	35.35
Gross Profit, 1 Yr. Growth %	-23.17	-47.6	-502.54	-133.01	110.52
EBITDA, 1 Yr. Growth %	-8.26	-42.79	-389.37	-157.13	68.33
EBITA, 1 Yr. Growth %	-30.76	-83.15	-2.32K	-112.72	233.82
EBIT, 1 Yr. Growth %	-30.76	-83.15	-2.32K	-112.72	233.9
Earnings From Cont. Operations, 1 Yr. Growth %	-13.35	-75.59	-1.96K	-101.31	3.45K
Net Income, 1 Yr. Growth %	-39.54	-68.52	-2.51K	-101.31	3.45K
Normalized Net Income, 1 Yr. Growth %	-32.75	-96.42	-8.56K	-100.54	35.27K
Diluted EPS Before Extra, 1 Yr. Growth %	-30.03	-75.94	-1.96K	-101.3	2.94K
Accounts Receivable, 1 Yr. Growth %	50.43	-43.64	-4.66	149.77	-40.62
Inventory, 1 Yr. Growth %	13.69	12.37	-39.52	46.5	-16.25
Net Property, Plant and Equip., 1 Yr. Growth %	23.36	0.51	-3.58	-1.95	-4.44
Total Assets, 1 Yr. Growth %	21.69	-0.21	-9.96	10.6	-7.16
Tangible Book Value, 1 Yr. Growth %	32.4	-2.19	-18.98	19.39	8.15
Common Equity, 1 Yr. Growth %	30.11	-1.27	-20.9	16.82	9.62
Cash From Operations, 1 Yr. Growth %	190.34	-29.71	-130.72	545.77	1.14K
Capital Expenditures, 1 Yr. Growth %	335.92	-77.36	-22.73	-20.41	3.73
Levered Free Cash Flow, 1 Yr. Growth %	351.2	-100.67	-917.95	-693.21	-543.93
Unlevered Free Cash Flow, 1 Yr. Growth %	367.87	-102.78	-144.55	-220.71	-1.08K
Dividend Per Share, 1 Yr. Growth %	-38.46	-75	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-12.45	3.3	-5.07	19.67	39.05
Gross Profit, 2 Yr. CAGR %	-34.65	-36.55	49.48	15.29	-17.39
EBITDA, 2 Yr. CAGR %	-23.47	-27.56	29.06	20.48	-2.54
EBITA, 2 Yr. CAGR %	-37.92	-65.84	97.25	68.15	-36.14
EBIT, 2 Yr. CAGR %	-37.92	-65.84	97.25	68.12	-36.15
Earnings From Cont. Operations, 2 Yr. CAGR %	-30.94	-54.01	112.99	-50.7	-47.32
Net Income, 2 Yr. CAGR %	-46.61	-56.37	175.5	-43.86	-47.32
Normalized Net Income, 2 Yr. CAGR %	-38.62	-84.47	115.79	-32.64	-46.09
Diluted EPS Before Extra, 2 Yr. CAGR %	-38.08	-58.97	111.46	-50.89	-51.59
Accounts Receivable, 2 Yr. CAGR %	43.11	-7.92	-26.69	54.32	21.78
Inventory, 2 Yr. CAGR %	21.31	13.03	-13.61	-5.87	10.77
Net Property, Plant and Equip., 2 Yr. CAGR %	46.42	11.35	-1.56	-2.77	-3.21
Total Assets, 2 Yr. CAGR %	34.75	10.2	-4.62	-0.21	1.33
Tangible Book Value, 2 Yr. CAGR %	13.36	13.8	-10.98	-1.65	13.16
Common Equity, 2 Yr. CAGR %	12.55	13.34	-11.63	-3.87	12.75
Cash From Operations, 2 Yr. CAGR %	-31.05	42.86	-53.53	-10.82	499.06
Capital Expenditures, 2 Yr. CAGR %	108.84	-0.67	-58.18	-21.58	-9.14
Levered Free Cash Flow, 2 Yr. CAGR %	99.54	-82.66	-74.74	368.93	374.33
Unlevered Free Cash Flow, 2 Yr. CAGR %	91.02	-63.9	-88.66	83.96	195.8
Dividend Per Share, 2 Yr. CAGR %	-50	-60.78	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-5.4	-12.52	3.26	13.84	19.14
Gross Profit, 3 Yr. CAGR %	44.09	-39.29	19.74	-9.64	40.06
EBITDA, 3 Yr. CAGR %	97.15	-30.54	15.18	-5.82	34.13
EBITA, 3 Yr. CAGR %	94.48	-59.8	39.15	-20.9	108.5
EBIT, 3 Yr. CAGR %	94.48	-59.8	39.15	-20.9	108.49
Earnings From Cont. Operations, 3 Yr. CAGR %	60.26	-51.17	57.82	-61	72.79
Net Income, 3 Yr. CAGR %	35	-55.23	66.18	-53.7	88.43
Normalized Net Income, 3 Yr. CAGR %	50.56	-76.18	46.3	-70.77	190.83
Diluted EPS Before Extra, 3 Yr. CAGR %	48.67	-54.82	46.26	-61.29	63.33
Accounts Receivable, 3 Yr. CAGR %	20.67	4.9	-6.85	10.31	12.24
Inventory, 3 Yr. CAGR %	4.77	18.25	-5.33	3.02	-9.46
Net Property, Plant and Equip., 3 Yr. CAGR %	31	29.16	6.13	-1.69	-3.33
Total Assets, 3 Yr. CAGR %	24.3	21.91	3.45	0.21	-2.58
Tangible Book Value, 3 Yr. CAGR %	13.8	7.92	1.61	-1.83	1.23
Common Equity, 3 Yr. CAGR %	12.45	7.74	0.53	-3.01	0.19
Cash From Operations, 3 Yr. CAGR %	-27.31	-30.61	-14.41	-17.62	64.11
Capital Expenditures, 3 Yr. CAGR %	63.79	-0.43	-8.65	-48.17	-13.92
Levered Free Cash Flow, 3 Yr. CAGR %	-	-70.18	-33.97	-44.43	336.91
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-53.34	-60.81	-53.94	190.56
Dividend Per Share, 3 Yr. CAGR %	-	-60.32	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-5.27	2.49	16.31
Gross Profit, 5 Yr. CAGR %	-	-	46.22	-20.62	3.22
EBITDA, 5 Yr. CAGR %	-	-	66.41	-13.32	4.96
EBITA, 5 Yr. CAGR %	-	-	95.59	-28.2	1.9
EBIT, 5 Yr. CAGR %	-	-	95.59	-28.21	1.9
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	79.57	-50.99	1.76
Net Income, 5 Yr. CAGR %	-	-	79.57	-50.99	4.96
Normalized Net Income, 5 Yr. CAGR %	-	-	73.88	-60.67	-1.86
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	71.17	-53.29	-6.01
Accounts Receivable, 5 Yr. CAGR %	-	-	-1.14	22.42	3.7
Inventory, 5 Yr. CAGR %	-	-	-3.01	9.98	0.81
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	16.85	15.29	2.29
Total Assets, 5 Yr. CAGR %	-	-	11.81	12.81	2.6
Tangible Book Value, 5 Yr. CAGR %	-	-	3.15	3.98	6.08
Common Equity, 5 Yr. CAGR %	-	-	2.11	2.94	5.25
Cash From Operations, 5 Yr. CAGR %	-	-	-39.22	-23.28	55.25
Capital Expenditures, 5 Yr. CAGR %	-	-	-5.13	-9.5	-8.84
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-7.34	24.04
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-18.64	27.08
Dividend Per Share, 5 Yr. CAGR %	-	-	-	-	-