Suspension of trading

Income Statement ISC Business Technology

Stocks

I5Q1

CH0315260122

Delayed Deutsche Boerse AG 11:40:34 26/02/2024 +03			5-day change	1st Jan Change
2.500 ^EUR	-.--%		-.--%	-

05/06/24	ISC Business Technology AG Reports Earnings Results for the Full Year Ended December 31, 2023	CI
27/10/23	ISC Business Technology AG Reports Earnings Results for the Half Year Ended June 30, 2023	CI

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Published financial data: ISC BUSINESS TECHNOLOGY

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2019 (CHF)	2020 (CHF)	2021 (CHF)	2022 (CHF)	2023 (CHF)
Revenues	56K	50K	46K	51K	51.85K
Total Revenues	56K	50K	46K	51K	51.85K
Cost of Goods Sold, Total	-	-	-	-	-
Gross Profit	56K	50K	46K	51K	51.85K
Selling General & Admin Expenses, Total	84K	54K	57K	52K	60.91K
Depreciation & Amortization - (IS)	-	-	-	-	-
Other Operating Expenses	-	-	-	-	-
Other Operating Expenses, Total	84K	54K	57K	52K	60.91K
Operating Income	-28K	-4K	-11K	-1K	-9.06K
Interest Expense, Total	-133K	-26K	-43K	-89K	-26.83K
Interest And Investment Income	181K	127K	116K	272K	199K
Net Interest Expenses	48K	101K	73K	183K	172K
Income (Loss) On Equity Invest.	-	-	-	-	-
Other Non Operating Income (Expenses)	-	0	-	-1K	-
EBT, Excl. Unusual Items	20K	97K	62K	181K	163K
Other Unusual Items	-1K	-1K	-	-	-
EBT, Incl. Unusual Items	19K	96K	62K	181K	163K
Income Tax Expense	1K	3K	1K	-	-1.26K
Earnings From Continuing Operations	18K	93K	61K	181K	164K
Net Income to Company	18K	93K	61K	181K	164K
Net Income - (IS)	18K	93K	61K	181K	164K
Net Income to Common Incl Extra Items	18K	93K	61K	181K	164K
Net Income to Common Excl. Extra Items	18K	93K	61K	181K	164K
Per Share Items
Net EPS - Basic	0.01	0.07	0.05	0.15	0.13
Basic EPS - Continuing Operations	0.01	0.07	0.05	0.15	0.13
Basic Weighted Average Shares Outstanding	1.24M	1.24M	1.24M	1.24M	1.24M
Net EPS - Diluted	0.01	0.07	0.05	0.15	0.13
Diluted EPS - Continuing Operations	0.01	0.07	0.05	0.15	0.13
Diluted Weighted Average Shares Outstanding	1.24M	1.24M	1.24M	1.24M	1.24M
Normalized Basic EPS	0.01	0.05	0.03	0.09	0.08
Normalized Diluted EPS	0.01	0.05	0.03	0.09	0.08
Supplemental Items
EBITDA	-	-	-	-	-
EBITA	-28K	-4K	-11K	-1K	-9.06K
EBIT	-28K	-4K	-11K	-1K	-9.06K
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	5.26	3.12	1.61	-	-0.77
Normalized Net Income	12.5K	60.62K	38.75K	113K	102K
Supplemental Operating Expense Items
Advertising Expense	1K	1K	-	-	-
Selling and Marketing Expenses	1K	1K	-	-	-
General and Administrative Expenses	77K	47K	51K	47K	55.41K

Fiscal Period: December	2019 (CHF)	2020 (CHF)	2021 (CHF)	2022 (CHF)	2023 (CHF)
Assets
Cash And Equivalents	2K	73K	46K	63K	15.02K
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	2K	73K	46K	63K	15.02K
Accounts Receivable, Total	92K	122K	165K	167K	132K
Other Receivables	126K	226K	150K	149K	432K
Total Receivables	218K	348K	315K	316K	564K
Inventory	-	-	-	-	-
Prepaid Expenses	-	5K	-	-	-
Other Current Assets, Total	-	-	-	-	-
Total Current Assets	220K	426K	361K	379K	579K
Net Property Plant And Equipment	-	-	-	-	-
Long-term Investments	1.85M	1.75M	1.78M	1.78M	1.79M
Other Intangibles, Total	-	-	-	-	-
Other Long-Term Assets, Total	-	-	-	50K	-
Total Assets	2.07M	2.17M	2.14M	2.21M	2.37M
Liabilities
Accounts Payable, Total	7K	5K	-	1K	987
Accrued Expenses, Total	13K	17K	19K	17K	16.93K
Short-term Borrowings	-	-	15K	150K	-
Current Portion of Long-Term Debt	-	-	-	-	-
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities	14K	25K	25K	29K	173K
Total Current Liabilities	34K	47K	59K	197K	191K
Long-Term Debt	350K	350K	250K	-	-
Pension & Other Post Retirement Benefits	-	-	-	-	-
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	8K	7K	8K	8K	8.41K
Total Liabilities	392K	404K	317K	205K	199K
Common Stock, Total	1.24M	1.24M	1.24M	1.24M	1.24M
Retained Earnings	433K	527K	588K	769K	933K
Treasury Stock	-	-	-	-	-
Comprehensive Income and Other	-	-	-	-	-
Total Common Equity	1.67M	1.77M	1.83M	2.01M	2.17M
Total Equity	1.67M	1.77M	1.83M	2.01M	2.17M
Total Liabilities And Equity	2.07M	2.17M	2.14M	2.21M	2.37M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.24M	1.24M	1.24M	1.24M	1.24M
ECS Total Common Shares Outstanding	1.24M	1.24M	1.24M	1.24M	1.24M
Book Value / Share	1.35	1.43	1.47	1.62	1.75
Tangible Book Value	1.67M	1.77M	1.83M	2.01M	2.17M
Tangible Book Value Per Share	1.35	1.43	1.47	1.62	1.75
Total Debt	350K	350K	265K	150K	0
Net Debt	348K	277K	219K	87K	-15.02K
Equity Method Investments, Total	-	-	-	414K	414K
Account Code - Inventory Valuation	3	3	3	3	3
Full Time Employees	189	189	190	196	-

Fiscal Period: December	2019 (CHF)	2020 (CHF)	2021 (CHF)	2022 (CHF)	2023 (CHF)
Profitability
Return on Assets	-0.82	-0.12	-0.32	-0.03	-0.25
Return on Total Capital	-0.84	-0.12	-0.33	-0.03	-0.27
Return On Equity %	1.08	5.4	3.39	9.43	7.84
Return on Common Equity	1.08	5.4	3.39	9.43	7.84
Margin Analysis
Gross Profit Margin %	100	100	100	100	100
SG&A Margin	150	108	123.91	101.96	117.48
EBITDA Margin %	-	-	-	-	-
EBITA Margin %	-50	-8	-23.91	-1.96	-17.48
EBIT Margin %	-50	-8	-23.91	-1.96	-17.48
Income From Continuing Operations Margin %	32.14	186	132.61	354.9	316.2
Net Income Margin %	32.14	186	132.61	354.9	316.2
Net Avail. For Common Margin %	32.14	186	132.61	354.9	316.2
Normalized Net Income Margin	22.32	121.25	84.24	221.81	196.11
Asset Turnover
Asset Turnover	0.03	0.02	0.02	0.02	0.02
Fixed Assets Turnover	-	-	-	-	-
Receivables Turnover (Average Receivables)	0.75	0.47	0.32	0.31	0.35
Inventory Turnover (Average Inventory)	-	-	-	-	-
Short Term Liquidity
Current Ratio	6.47	9.06	6.12	1.92	3.04
Quick Ratio	6.47	8.96	6.12	1.92	3.04
Days Sales Outstanding (Average Receivables)	488.84	783.24	1.14K	1.19K	1.05K
Days Outstanding Inventory (Average Inventory)	-	-	-	-	-
Average Days Payable Outstanding	-	-	-	-	-
Cash Conversion Cycle (Average Days)	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	20.91	19.8	14.5	7.47	-
Total Debt / Total Capital	17.29	16.52	12.66	6.95	-
LT Debt/Equity	20.91	19.8	13.68	-	-
Long-Term Debt / Total Capital	17.29	16.52	11.94	-	-
Total Liabilities / Total Assets	18.97	18.6	14.78	9.26	8.39
EBIT / Interest Expense	-0.21	-0.15	-0.26	-0.01	-0.34
EBITDA / Interest Expense	-	-	-	-	-
(EBITDA - Capex) / Interest Expense	-	-	-	-	-
Total Debt / EBITDA	-	-	-	-	-
Net Debt / EBITDA	-	-	-	-	-
Total Debt / (EBITDA - Capex)	-	-	-	-	-
Net Debt / (EBITDA - Capex)	-	-	-	-	-
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-20	-10.71	-6.12	10.87	1.29
Gross Profit, 1 Yr. Growth %	-20	-10.71	-6.12	10.87	1.29
EBITDA, 1 Yr. Growth %	-	-	-	-	-
EBITA, 1 Yr. Growth %	300	-85.71	175	-90.91	653.37
EBIT, 1 Yr. Growth %	300	-85.71	175	-90.91	653.37
Earnings From Cont. Operations, 1 Yr. Growth %	-75.68	416.67	-34.41	196.72	-9.39
Net Income, 1 Yr. Growth %	-75.68	416.67	-34.41	196.72	-9.39
Normalized Net Income, 1 Yr. Growth %	-75.61	385	-35.42	191.94	-10.37
Diluted EPS Before Extra, 1 Yr. Growth %	-	416.67	-34.41	196.72	-9.39
Accounts Receivable, 1 Yr. Growth %	58.62	32.61	35.25	1.21	-20.96
Inventory, 1 Yr. Growth %	-	-	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-	-	-	-	-
Total Assets, 1 Yr. Growth %	-5.62	5.13	-1.2	3.22	7.12
Tangible Book Value, 1 Yr. Growth %	1.15	5.62	3.45	9.9	8.16
Common Equity, 1 Yr. Growth %	1.15	5.62	3.45	9.9	8.16
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-15.48	-9.37	2.02	6.17
Gross Profit, 2 Yr. CAGR %	-	-15.48	-9.37	2.02	6.17
EBITDA, 2 Yr. CAGR %	-	-	-	-	-
EBITA, 2 Yr. CAGR %	-	-24.41	-37.32	-50	-9.23
EBIT, 2 Yr. CAGR %	-	-24.41	-37.32	-50	-9.23
Earnings From Cont. Operations, 2 Yr. CAGR %	-	12.11	84.09	39.51	63.94
Net Income, 2 Yr. CAGR %	-	12.11	84.09	39.51	63.94
Normalized Net Income, 2 Yr. CAGR %	-	8.76	76.07	37.31	61.99
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	84.09	39.51	63.94
Accounts Receivable, 2 Yr. CAGR %	-	45.03	33.92	17	-10.63
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-	-	-
Total Assets, 2 Yr. CAGR %	-	-0.39	1.89	0.99	5.16
Tangible Book Value, 2 Yr. CAGR %	-	3.36	4.5	6.63	9.03
Common Equity, 2 Yr. CAGR %	-	3.36	4.5	6.63	9.03
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-13.06	-3.07	1.9
Gross Profit, 3 Yr. CAGR %	-	-	-13.06	-3.07	1.9
EBITDA, 3 Yr. CAGR %	-	-	-	-	-
EBITA, 3 Yr. CAGR %	-	-	16.26	-67.07	31.34
EBIT, 3 Yr. CAGR %	-	-	16.26	-67.07	31.34
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-6.24	115.84	20.8
Net Income, 3 Yr. CAGR %	-	-	-6.24	115.84	20.8
Normalized Net Income, 3 Yr. CAGR %	-	-	-8.9	108.39	19.22
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	115.84	20.8
Accounts Receivable, 3 Yr. CAGR %	-	-	41.69	21.99	2.6
Inventory, 3 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-	-
Total Assets, 3 Yr. CAGR %	-	-	-0.67	2.33	3
Tangible Book Value, 3 Yr. CAGR %	-	-	3.37	6.27	7.14
Common Equity, 3 Yr. CAGR %	-	-	3.37	6.27	7.14
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-64.32	-	-	-	-5.83
Gross Profit, 5 Yr. CAGR %	-51.21	-	-	-	-5.83
EBITDA, 5 Yr. CAGR %	-	-	-	-	-
EBITA, 5 Yr. CAGR %	-32.06	-	-	-	5.3
EBIT, 5 Yr. CAGR %	-32.06	-	-	-	5.3
Earnings From Cont. Operations, 5 Yr. CAGR %	10.62	-	-	-	17.24
Net Income, 5 Yr. CAGR %	10.62	-	-	-	17.24
Normalized Net Income, 5 Yr. CAGR %	-27.83	-	-	-	14.69
Accounts Receivable, 5 Yr. CAGR %	-36.19	-	-	-	17.84
Inventory, 5 Yr. CAGR %	-	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	-
Total Assets, 5 Yr. CAGR %	-16.3	-	-	-	1.62
Tangible Book Value, 5 Yr. CAGR %	15.54	-	-	-	5.6
Common Equity, 5 Yr. CAGR %	0.54	-	-	-	5.6

Fiscal Period: December	2014 (EUR)	2018 (CHF)	2019 (CHF)	2020 (CHF)	2021 (CHF)	2022 (CHF)	2023 (CHF)
Supplemental Items
Change In Net Working Capital			58K	122K	-42K	-2K	254K