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Income Statement FOSSAL S OTC Markets

Stocks

FSSLY

US34988L7029

Corporate Financial Services

Delayed OTC Markets			5-day change	1st Jan Change
- ^USD	-.--%		-.--%	-

08-17	Fossal S.A.A. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
06-15	Bifox Ltd. acquired 16.67% stake in Fosfatos del Pacífico S.A. from Fossal S.A.A. for $10 million.	CI

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Published financial data: FOSSAL S

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (PEN)	2022 (PEN)	2023 (PEN)	2024 (PEN)	2025 (PEN)
Revenues	-	-	-	-	-
Total Revenues	-	-	-	-	-
Cost of Goods Sold, Total	2.43M	1.8M	1.48M	1.44M	1.29M
Gross Profit	-2.43M	-1.8M	-1.48M	-1.44M	-1.29M
Selling General & Admin Expenses, Total	2.11M	2.57M	3.41M	2.87M	4.05M
Impairment of Oil, Gas & Mineral Properties - (IS)	-	-	-	-	-
Other Operating Expenses	1.19M	-27K	-1.72M	518K	1.11M
Other Operating Expenses, Total	3.3M	2.54M	1.68M	3.39M	5.16M
Operating Income	-5.73M	-4.34M	-3.16M	-4.83M	-6.45M
Interest Expense, Total	-47K	-4K	-4K	-	-10K
Interest And Investment Income	17K	264K	360K	124K	76K
Net Interest Expenses	-30K	260K	356K	124K	66K
Currency Exchange Gains (Loss)	196K	-21K	-17K	13K	17K
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	-5.56M	-4.1M	-2.82M	-4.69M	-6.36M
Restructuring Charges	-3.33M	-	-1.12M	-	-
Gain (Loss) On Sale Of Investments	-14.25M	-	-	-	-
Gain (Loss) On Sale Of Assets	268K	677K	75K	-	-
Asset Writedown	-	-	-	-	-
Other Unusual Items	-2.87M	-	-	-	-
EBT, Incl. Unusual Items	-25.75M	-3.42M	-3.87M	-4.69M	-6.36M
Income Tax Expense	-	-	-	-	-
Earnings From Continuing Operations	-25.75M	-3.42M	-3.87M	-4.69M	-6.36M
Net Income to Company	-25.75M	-3.42M	-3.87M	-4.69M	-6.36M
Minority Interest	1.84M	-	-	-	-
Net Income - (IS)	-23.9M	-3.42M	-3.87M	-4.69M	-6.36M
Net Income to Common Incl Extra Items	-23.9M	-3.42M	-3.87M	-4.69M	-6.36M
Net Income to Common Excl. Extra Items	-23.9M	-3.42M	-3.87M	-4.69M	-6.36M
Per Share Items
Net EPS - Basic	-6.07	-2.87	-5.26	-4.19	-3.92
Basic EPS - Continuing Operations	-6.07	-2.87	-5.26	-4.19	-3.92
Basic Weighted Average Shares Outstanding	3.94M	1.19M	736K	1.12M	1.62M
Net EPS - Diluted	-6.07	-2.87	-5.26	-4.19	-3.92
Diluted EPS - Continuing Operations	-6.07	-2.87	-5.26	-4.19	-3.92
Diluted Weighted Average Shares Outstanding	3.94M	1.19M	736K	1.12M	1.62M
Normalized Basic EPS	-0.41	-2.15	-2.4	-2.62	-2.45
Normalized Diluted EPS	-0.41	-2.15	-2.4	-2.62	-2.45
American Depositary Receipts Ratio (ADR)	10	10	10	10	10
Supplemental Items
EBITDA	26.18M	-	-	-	-6.41M
EBITA	-5.73M	-4.34M	-3.16M	-4.83M	-6.45M
EBIT	-5.73M	-4.34M	-3.16M	-4.83M	-6.45M
EBITDAR	-	-	-	-	-6.38M
Effective Tax Rate - (Ratio)	-	-	-	-	-
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	-	-	-	-	-
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-	-	-	-	-
Normalized Net Income	-1.63M	-2.56M	-1.76M	-2.93M	-3.98M
Interest on Long-Term Debt	5K	4K	4K	-	10K
Supplemental Operating Expense Items
Selling and Marketing Expenses	-	126K	205K	49K	10K
General and Administrative Expenses	679K	2.41M	3.17M	2.79M	4.01M
Net Rental Expense, Total	-	32K	32K	32K	30K
Imputed Operating Lease Interest Expense	-	16.52K	27.31K	-	-
Imputed Operating Lease Depreciation	-	15.48K	4.69K	-	-

Fiscal Period: December	2021 (PEN)	2022 (PEN)	2023 (PEN)	2024 (PEN)	2025 (PEN)
Assets
Cash And Equivalents	10.43M	11.21M	4.24M	3.16M	2.66M
Total Cash And Short Term Investments	10.43M	11.21M	4.24M	3.16M	2.66M
Accounts Receivable, Total	1K	-	-	-	-
Other Receivables	95K	570K	473K	30K	2K
Total Receivables	96K	570K	473K	30K	2K
Inventory	-	-	-	-	-
Prepaid Expenses	29K	29K	27K	16K	9K
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	10.55M	11.81M	4.74M	3.2M	2.67M
Gross Property Plant And Equipment	-	-	-	-	-
Accumulated Depreciation	-	-	-	-	-
Net Property Plant And Equipment	-	-	-	-	133K
Other Intangibles, Total	-	-	579K	1.23M	2.05M
Deferred Tax Assets Long-Term	-	-	-	-	-
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	299K	74K	113K	313K	132K
Total Assets	10.85M	11.88M	5.43M	4.75M	4.99M
Liabilities
Accounts Payable, Total	538K	725K	679K	460K	569K
Accrued Expenses, Total	1.09M	1.25M	1.52M	1.57M	2.16M
Current Portion of Leases	24K	24K	26K	-	28K
Current Income Taxes Payable	31K	13K	13K	13K	61K
Other Current Liabilities	144K	749K	443K	591K	341K
Total Current Liabilities	1.83M	2.76M	2.68M	2.63M	3.16M
Long-Term Leases	51K	25K	-	-	95K
Other Non Current Liabilities	3.33M	2.68M	203K	96K	183K
Total Liabilities	5.21M	5.47M	2.88M	2.73M	3.43M
Common Stock, Total	29.55M	9.84M	3.18M	2.99M	2.82M
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	-23.9M	-3.42M	-636K	-972K	-1.26M
Total Common Equity	5.64M	6.42M	2.55M	2.02M	1.56M
Minority Interest	-	-	-	-	-
Total Equity	5.64M	6.42M	2.55M	2.02M	1.56M
Total Liabilities And Equity	10.85M	11.88M	5.43M	4.75M	4.99M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	3.08M	1.02M	669K	628K	1.62M
ECS Total Common Shares Outstanding	3.08M	1.02M	669K	628K	1.62M
Book Value / Share	1.83	6.26	3.81	3.22	0.96
Tangible Book Value	5.64M	6.42M	1.97M	789K	-496K
Tangible Book Value Per Share	1.83	6.26	2.95	1.26	-0.31
Total Debt	75K	49K	26K	0	123K
Net Debt	-10.35M	-11.16M	-4.21M	-3.16M	-2.54M
Debt Equivalent Oper. Leases	-	256K	256K	256K	240K
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	3
Inventories - Raw Materials, Total	-	-	-	-	-
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	-	-	-	-	-
Inventories - Others	-	-	-	-	-
Buildings, Total	-	-	-	-	-
Machinery, Total	-	-	-	-	-

Fiscal Period: December	2021 (PEN)	2022 (PEN)	2023 (PEN)	2024 (PEN)	2025 (PEN)
Net Income	-23.9M	-3.42M	-3.87M	-4.69M	-6.36M
Depreciation & Amortization - CF	-	-	-	-	35K
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Impairment of Oil, Gas & Mineral Properties - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	-	-	-	-	35K
(Gain) Loss From Sale Of Asset	-268K	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	14.25M	-	-	-	-
Asset Writedown & Restructuring Costs	5.22M	-620K	424K	-	-
Other Operating Activities, Total	-1.19M	291K	-37K	1.94M	1.92M
Change In Accounts Receivable	813K	-758K	-783K	-276K	-254K
Change In Inventories	-1.46M	277K	-1.13M	-1.44M	-1.29M
Change In Accounts Payable	-595K	285K	-1.15M	-116K	417K
Change in Other Net Operating Assets	14K	-	2K	11K	7K
Cash from Operations	-7.12M	-3.95M	-6.55M	-4.57M	-5.53M
Capital Expenditure	-	-	-	-	-
Sale of Property, Plant, and Equipment	266K	584K	168K	-	-
Cash Acquisitions	-14.25M	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-579K	-653K	-822K
Cash from Investing	-13.98M	584K	-411K	-653K	-822K
Short Term Debt Issued, Total	17.12M	-	-	-	-
Total Debt Issued	17.12M	-	-	-	-
Short Term Debt Repaid, Total	-17.12M	-	-	-	-
Long-Term Debt Repaid, Total	-32K	-32K	-28K	-24K	-37K
Total Debt Repaid	-17.15M	-32K	-28K	-24K	-37K
Issuance of Common Stock	18.59M	3.54M	7K	3.53M	5.04M
Other Financing Activities, Total	1.91M	647K	-	630K	863K
Cash from Financing	20.47M	4.16M	-21K	4.14M	5.86M
Foreign Exchange Rate Adjustments	-2K	-16K	10K	3K	-5K
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-639K	780K	-6.97M	-1.08M	-494K
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	51K	-10K	39K	11K	7K
Levered Free Cash Flow	-4.18M	-2.26M	-2.54M	-3.34M	-4.29M
Unlevered Free Cash Flow	-4.15M	-2.26M	-2.53M	-3.34M	-4.28M
Change In Net Working Capital	565K	-454K	-20K	-327K	-533K
Net Debt Issued / Repaid	-32K	-32K	-28K	-24K	-37K

Fiscal Period: December	2021 (PEN)	2022 (PEN)	2023 (PEN)	2024 (PEN)	2025 (PEN)
Profitability
Return on Assets	-30.44	-23.86	-22.82	-59.29	-82.73
Return on Total Capital	-44.66	-44.52	-43.71	-131.31	-217.65
Return On Equity %	-324.28	-56.77	-86.39	-205.3	-355.57
Return on Common Equity	-325.38	-56.77	-86.39	-205.3	-355.57
Margin Analysis
Gross Profit Margin %	-	-	-	-	-
SG&A Margin	-	-	-	-	-
EBITDA Margin %	-	-	-	-	-
EBITA Margin %	-	-	-	-	-
EBIT Margin %	-	-	-	-	-
Income From Continuing Operations Margin %	-	-	-	-	-
Net Income Margin %	-	-	-	-	-
Net Avail. For Common Margin %	-	-	-	-	-
Normalized Net Income Margin	-	-	-	-	-
Levered Free Cash Flow Margin	-	-	-	-	-
Unlevered Free Cash Flow Margin	-	-	-	-	-
Asset Turnover
Asset Turnover	-	-	-	-	-
Inventory Turnover (Average Inventory)	-	-	-	-	-
Short Term Liquidity
Current Ratio	5.77	4.28	1.77	1.22	0.85
Quick Ratio	5.75	4.27	1.76	1.21	0.84
Operating Cash Flow to Current Liabilities	-3.9	-1.43	-2.44	-1.74	-1.75
Days Outstanding Inventory (Average Inventory)	-	-	-	-	-
Average Days Payable Outstanding	107.29	128.05	173.48	144.85	145.46
Long Term Solvency
Total Debt/Equity	1.33	0.76	1.02	-	7.89
Total Debt / Total Capital	1.31	0.76	1.01	-	7.32
LT Debt/Equity	0.9	0.39	-	-	6.1
Long-Term Debt / Total Capital	0.89	0.39	-	-	5.65
Total Liabilities / Total Assets	47.99	46.01	53.07	57.43	68.79
EBIT / Interest Expense	-121.94	-1.08K	-790.25	-	-644.6
EBITDA / Interest Expense	556.96	-	-	-	-641.1
(EBITDA - Capex) / Interest Expense	556.96	-	-	-	-641.1
Total Debt / EBITDA	0	-	-	-	-0.02
Net Debt / EBITDA	-0.4	-	-	-	0.4
Total Debt / (EBITDA - Capex)	0	-	-	-	-0.02
Net Debt / (EBITDA - Capex)	-0.4	-	-	-	0.4
Growth Over Prior Year
Gross Profit, 1 Yr. Growth %	-55.09	22.95	-17.94	-2.57	-10.28
EBITDA, 1 Yr. Growth %	-139.18	-	-	-	-
EBITA, 1 Yr. Growth %	-94.18	-49.58	-27.15	52.74	33.51
EBIT, 1 Yr. Growth %	-94.19	-49.58	-27.15	52.74	33.51
Earnings From Cont. Operations, 1 Yr. Growth %	-91.92	-86.7	13.12	21.15	35.64
Net Income, 1 Yr. Growth %	-89.28	-85.68	13.12	21.15	35.64
Normalized Net Income, 1 Yr. Growth %	-109.68	-25.28	-31.17	66.23	35.64
Diluted EPS Before Extra, 1 Yr. Growth %	-97.44	-52.74	83.48	-20.4	-6.28
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-
Inventory, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-	-	-	-	-
Total Assets, 1 Yr. Growth %	-14.44	9.48	-54.28	-12.61	5.16
Tangible Book Value, 1 Yr. Growth %	-37.6	13.64	-69.29	-59.95	-162.86
Common Equity, 1 Yr. Growth %	-37.6	13.64	-60.27	-20.71	-22.91
Cash From Operations, 1 Yr. Growth %	315.39	-44.58	65.83	-30.18	20.98
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-84.88	-62.15	12.24	37.36	28.28
Unlevered Free Cash Flow, 1 Yr. Growth %	-84.98	-62.01	12.26	37.5	28.09
Compound Annual Growth Rate Over Two Years
Gross Profit, 2 Yr. CAGR %	-	-42.31	0.44	-10.59	-6.51
EBITDA, 2 Yr. CAGR %	95.67	-	-	-	-
EBITA, 2 Yr. CAGR %	-27.7	-79	-39.39	5.48	42.8
EBIT, 2 Yr. CAGR %	-28.81	-79.03	-39.39	5.48	42.8
Earnings From Cont. Operations, 2 Yr. CAGR %	-24.49	-89.63	-61.22	17.07	28.19
Net Income, 2 Yr. CAGR %	-12.67	-87.61	-59.75	17.07	28.19
Normalized Net Income, 2 Yr. CAGR %	-51.49	-61.02	-28.28	6.96	50.16
Diluted EPS Before Extra, 2 Yr. CAGR %	-57.29	-88.99	-6.88	20.85	-13.63
Accounts Receivable, 2 Yr. CAGR %	-86.52	-	-	-	-
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-	-	-
Total Assets, 2 Yr. CAGR %	-81.9	-3.21	-29.25	-36.79	-4.14
Tangible Book Value, 2 Yr. CAGR %	-84.23	-15.79	-40.93	-64.93	-49.82
Common Equity, 2 Yr. CAGR %	-84.47	-15.79	-32.8	-43.87	-21.82
Cash From Operations, 2 Yr. CAGR %	-17.97	51.72	-4.14	7.6	-8.09
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-13.57	-71.39	-34.82	21.62	32.74
Unlevered Free Cash Flow, 2 Yr. CAGR %	-12.51	-71.41	-34.69	21.69	32.71
Compound Annual Growth Rate Over Three Years
Gross Profit, 3 Yr. CAGR %	-	-	-35.12	-0.57	-10.49
EBITDA, 3 Yr. CAGR %	87.38	-	-	-	-
EBITA, 3 Yr. CAGR %	-11.13	-26.58	-68.21	-17.52	14.1
EBIT, 3 Yr. CAGR %	-11.71	-27.34	-68.24	-17.52	14.1
Earnings From Cont. Operations, 3 Yr. CAGR %	65.95	-57.68	-77.01	-43.31	22.96
Net Income, 3 Yr. CAGR %	81.03	-52.2	-74.1	-41.89	22.96
Normalized Net Income, 3 Yr. CAGR %	-20.16	-28.26	-52.89	-5.09	15.78
Diluted EPS Before Extra, 3 Yr. CAGR %	12.37	-55.83	-71.88	-11.63	11.03
Accounts Receivable, 3 Yr. CAGR %	-68.5	-	-	-	-
Total Assets, 3 Yr. CAGR %	-69.29	-67.02	-24.62	-24.09	-25.1
Tangible Book Value, 3 Yr. CAGR %	-72.03	-69.54	-39.84	-48.1	-57.4
Common Equity, 3 Yr. CAGR %	-72.3	-69.86	-34.44	-28.99	-37.61
Cash From Operations, 3 Yr. CAGR %	6.75	-28.02	56.29	-13.75	11.89
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-12.28	-26.05	-54.88	-17.58	23.8
Unlevered Free Cash Flow, 3 Yr. CAGR %	-12.48	-25.3	-54.89	-17.45	23.79
Compound Annual Growth Rate Over Five Years
Gross Profit, 5 Yr. CAGR %	-	0.88	-	-	-24.91
EBITDA, 5 Yr. CAGR %	-	-	-	-	-37.42
EBITA, 5 Yr. CAGR %	168.85	-13	-17.29	-15.13	-42.03
EBIT, 5 Yr. CAGR %	168.85	-13.14	-17.61	-15.65	-42.06
Earnings From Cont. Operations, 5 Yr. CAGR %	263.09	-8.96	-7.22	-36.42	-54.28
Net Income, 5 Yr. CAGR %	257.73	-1.92	-0.79	-31.6	-50.9
Normalized Net Income, 5 Yr. CAGR %	129.77	-3.61	-11.28	-15.83	-25.1
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-9.76	4.23	-33.93	-55.95
Total Assets, 5 Yr. CAGR %	541.37	-49.86	-57.12	-57.22	-17.01
Tangible Book Value, 5 Yr. CAGR %	223.23	-52.37	-62.28	-67.77	-44.05
Common Equity, 5 Yr. CAGR %	223.23	-52.65	-60.51	-61.35	-29.66
Cash From Operations, 5 Yr. CAGR %	-	6.73	2.26	-15.46	26.38
Levered Free Cash Flow, 5 Yr. CAGR %	-	-28.76	-16.33	-9.77	-31.1
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-28.77	-16.34	-9.2	-31.12