SEDAR Interim Financial Statements

[
  {
    "companyName": "Foraco International S.A.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "propertyPlantAndEquipment": 60962,
      "goodwill": 61648,
      "deferredIncomeTaxAssets": 20455,
      "otherNonCurrentAssets": 662,
      "totalNonCurrentAssets": 143727,
      "inventoriesNet": 34638,
      "tradeReceivablesNet": 34426,
      "otherCurrentAssets": 12825,
      "cashAndCashEquivalents": 27303,
      "totalCurrentAssets": 109192,
      "totalAssets": 252919,
      "shareCapital": 2499,
      "sharePremiumReservesAndRetainedEarnings": 96281,
      "totalEquityAttributableToCompany": 98780,
      "nonControllingInterests": 5039,
      "totalEquity": 103819,
      "borrowingsNonCurrent": 63065,
      "leaseObligationsNonCurrent": 4056,
      "deferredIncomeTaxLiabilities": 1209,
      "provisionsForOtherLiabilitiesAndChargesNonCurrent": 480,
      "tradePayables": 26060,
      "otherPayables": 21162,
      "currentIncomeTaxLiabilities": 1599,
      "borrowingsCurrent": 15437,
      "borrowingsCurrentPortionOfDrawnCreditLines": 13791,
      "leaseObligationsCurrent": 2010,
      "provisionsForOtherLiabilitiesAndChargesCurrent": 231,
      "totalLiabilities": 149100,
      "totalEquityAndLiabilities": 252919,
      "cashPerShare": 0.2773,
      "workingCapitalPerShare": 0.2935
    },
    "incomeStatement": {
      "revenue": 258191,
      "costOfSales": 212228,
      "grossProfit": 45963,
      "sellingGeneralAndAdministrativeExpenses": 19354,
      "otherOperatingIncomeExpenseNet": 289,
      "operatingProfit": 26898,
      "financeCosts": 6287,
      "profitBeforeIncomeTax": 20611,
      "incomeTaxExpense": 5789,
      "netProfitForThePeriod": 14822,
      "attributableToEquityHoldersOfTheCompany": 15572,
      "attributableToNonControllingInterests": -750,
      "earningsPerShareBasic": 15.82,
      "earningsPerShareDiluted": 15.6,
      "weightedAverageSharesOutstandingBasic": 98462465
    },
    "cashFlowStatement": {
      "profitForThePeriod": 14822,
      "depreciationAmortizationAndImpairment": 18144,
      "shareBasedCompensationExpenses": 625,
      "incomeTaxExpenses": 5789,
      "financeCostsNet": 6287,
      "cashGeneratedFromOperationsBeforeChangesInOperatingAssetsAndLiabilities": 45667,
      "inventories": 469,
      "tradeAccountsReceivableAndOtherReceivables": -124,
      "tradeAccountsPayableAndOtherPayables": -940,
      "cashGeneratedFromOperations": 45072,
      "interestPaidNet": -5761,
      "incomeTaxPaid": -14974,
      "netCashFlowFromOperatingActivities": 24337,
      "purchaseOfPropertyPlantAndEquipment": -22744,
      "netCashGeneratedFromInvestingActivities": -22744,
      "proceedsFromIssuanceOfBorrowingsNetOfIssuanceCosts": 8761,
      "repaymentsOfBorrowings": -14013,
      "repaymentsOfLeaseObligations": -3429,
      "proceedsFromRepaymentOfShortTermCreditFacilities": 10565,
      "acquisitionOfTreasuryShares": -1559,
      "deconsolidationOfEDCRussiaAndKazakhstan": -5,
      "dividendsPaidToCompanyShareholders": 0,
      "dividendsPaidToNonControllingInterests": 0,
      "netCashGeneratedFromFinancingActivities": 319,
      "exchangeDifferencesOnCashAndCashEquivalents": 1027,
      "netIncreaseDecreaseInCashAndCashEquivalents": 2940,
      "cashAndCashEquivalentsAtBeginningOfPeriod": 24363,
      "cashAndCashEquivalentsAtEndOfPeriod": 27303
    },
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": null,
      "issuedShares": 99251798,
      "classesOfShares": ["Common shares"],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "USD",
      "periods": {
        "2025": {
          "total": 1051
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Related parties",
          "description": "Lease of facilities and equipment",
          "amount": 1543,
          "period": "2025"
        }
      ]
    },
    "subsequentEvents": []
  }
]