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Investor Presentaiton

Income Statement Income Statement FY 2022 consolidated | FY 2022 FY 2021 Growth Description Value % Value % Value % Total Sales 22,916,899,273 100.0% 22,414,112,190 100.0% 502,787,083 2.2% Cash Discount Given Net Sales COGS Gross Profit Operating Expenses (652,404,173) (2.8%) 22,264,495,100 97.2% (20,647,700,037) (92.7%) 1,616,795,063 7.3% Provisions for clients bad debt EBITDA Total Depreciation EBIT Financial Exp. Credit interest from clients Net Financial Exp. Operating Profit Other Income Other Expense EBT (887,580,720) (4.0%) (65,529,994) (0.3%) 663,684,349 3.0% (681,279,399) (3.0%) 21,732,832,791 97.0% (20,103,313,870) (92.5%) 1,629,518,921 7.5% (829,219,895) (3.8%) (6,670,508) (0.0%) 793,628,518 3.7% 28,875,226 531,662,309 (4.2%) 2.4% 1 (544,386,167) 2.7% (12,723,858) (0.8%) (188,467,042) (0.8%) 475,217,307 2.1% (438,677,779) (2.0%) 133,256,538 0.6% (305,421,241) (1.4%) (178,087,304) (0.8%) 615,541,214 2.8% (283,892,260) (1.3%) 84,877,659 0.4% (199,014,601) (0.9%) 169,796,066 0.8% 416,526,613 1.9% 7,758,094 0.0% (2,246,546) (0.0%) 175,307,614 0.8% 9,985,630 0.0% (1,169,560) (0.0%) 425,342,683 2.0% (58,360,825) 7.0% (58,859,486) 882.4% (129,944,169) (16.4%) (10,379,738) 5.8% (140,323,907) (22.8%) (154,785,519) 54.5% 48,378,879 57.0% (106,406,640) 53.5% (246,730,547) (59.2%) (2,227,536) (22.3%) (1,076,986) 92.1% (250,035,069) (58.8%) 2 3 4 Income Tax Deferred Tax Net Profit Non-Controlling Holding EAT 170,874,350 (26,731,735) (0.1%) 22,298,471 0.1% 0.8% 172,584,866 (1,710,516) (0.0%) 0.8% (101,105,351) (0.5%) (9,840,452) (0.0%) 314,396,880 1.4% (330,948) (0.0%) 314,727,828 1.4% 74,373,616 32,138,923 (143,522,530) (1,379,568) (142,142,962) (73.6%) (326.6 %) (45.7%) 5 416.9% (45.2 %) ibnsinapharma OPEX Insights Gross profit margin was affected by Aim operating cost, that was recorded before as SG&A The OPEX increased by 7.0% since Jan 2022 although the inflation reached 24.4% in December 2022 while it was 6.3% in January 2022 The management adopted conservative plan for the annual merit increase with an average of 8% besides working on a restructuring exercise that led to increase the total employment cost by only 5.89% Devaluation raised the USD value from EGP 15.72 to reach 24.76 EGP end of December 2022 that impact most of cost elements as consumables, packing, prints, etc. while the branches' rent increase is around 10% Interest rate reached 17.25% by December 2022 while it was 9.25% in Jan 2022 led to increase in the net financial expenses 53%. 4
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