IMS S.A. (WSE:IMS)

IMS S.A. Income Statement

Financials in millions PLN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	66.5	66.39	67.34	57.33	41.84	36.5
Revenue Growth (YoY)	-1.03%	-1.41%	17.46%	37.02%	14.64%	-38.65%
Cost of Revenue	15.43	16.63	23.04	19.85	13.89	11.05
Gross Profit	51.06	49.76	44.3	37.48	27.95	25.45
Selling, General & Admin	31.61	28.07	23.72	20.4	16.14	14.5
Other Operating Expenses	1.73	1.53	0.79	0.77	-3.27	0.47
Operating Expenses	38.77	35.32	31.05	28.17	19.51	20.88
Operating Income	12.3	14.44	13.25	9.3	8.43	4.57
Interest Expense	-2.13	-1.67	-2.29	-1.04	-0.35	-0.44
Interest & Investment Income	0.15	0.15	0.1	0.37	0.19	0.01
Currency Exchange Gain (Loss)	0.01	0.01	-0.15	-0.14	-0.06	-0.06
Other Non Operating Income (Expenses)	-0.08	-0.04	0	-	0	-
EBT Excluding Unusual Items	10.25	12.89	10.91	8.5	8.22	4.09
Gain (Loss) on Sale of Investments	-	-	-	-	-	-0.3
Gain (Loss) on Sale of Assets	0.08	0.08	0.15	0.13	0.08	0.01
Legal Settlements	0.1	0.1	0.07	-0.01	-0.01	-0
Other Unusual Items	0.49	0.49	-	0.04	0.03	0.03
Pretax Income	10.92	13.56	11.13	8.66	8.33	3.82
Income Tax Expense	2.85	2.94	2.23	1.71	1.25	0.66
Earnings From Continuing Operations	8.07	10.63	8.9	6.95	7.08	3.16
Earnings From Discontinued Operations	-	-	-	-	-	-0.13
Net Income to Company	8.07	10.63	8.9	6.95	7.08	3.03
Minority Interest in Earnings	0.25	0.43	-0.3	0.17	0.11	0.07
Net Income	8.32	11.06	8.61	7.12	7.19	3.1
Net Income to Common	8.32	11.06	8.61	7.12	7.19	3.1
Net Income Growth	-13.51%	28.50%	20.95%	-1.07%	131.96%	-67.01%
Shares Outstanding (Basic)	35	34	34	33	31	31
Shares Outstanding (Diluted)	35	34	34	34	32	31
Shares Change (YoY)	-0.85%	-	0.67%	6.07%	3.69%	-2.54%
EPS (Basic)	0.24	0.32	0.25	0.22	0.23	0.10
EPS (Diluted)	0.24	0.32	0.25	0.21	0.22	0.10
EPS Growth	-12.50%	28.22%	18.84%	-4.54%	129.58%	-66.96%
Free Cash Flow	11.88	8.47	9.57	5.73	4.37	6.54
Free Cash Flow Per Share	0.34	0.25	0.28	0.17	0.14	0.21
Dividend Per Share	0.160	0.160	0.280	0.210	0.180	0.100
Dividend Growth	-42.86%	-42.86%	33.33%	16.67%	80.00%	100.00%
Gross Margin	76.79%	74.95%	65.78%	65.37%	66.80%	69.74%
Operating Margin	18.49%	21.75%	19.68%	16.23%	20.16%	12.53%
Profit Margin	12.51%	16.66%	12.78%	12.41%	17.19%	8.50%
Free Cash Flow Margin	17.86%	12.76%	14.21%	9.99%	10.43%	17.93%
EBITDA	15.14	17.43	16.66	12.76	12.44	8.92
EBITDA Margin	22.77%	26.26%	24.74%	22.26%	29.73%	24.45%
D&A For EBITDA	2.84	2.99	3.41	3.46	4	4.35
EBIT	12.3	14.44	13.25	9.3	8.43	4.57
EBIT Margin	18.49%	21.75%	19.68%	16.23%	20.16%	12.53%
Effective Tax Rate	26.12%	21.64%	20.02%	19.75%	14.96%	17.29%

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.