ESHA

Valuation Ratios

Breakdown 2024-12-31 2023-12-31
Price to Earnings 12.82 48.80
Price to Sales
Book Value Per Common Share 0.01 0.24
Price to Book 848.03 42.00
Price to Operating Cash Flow -67.14 -117.26
Price to Free Cash Flow
Enterprise Value to EBITDA
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-09-30 2023-09-30 2023-06-30
Price to Earnings -5.37 -8.33 48.23 77.85
Price to Sales
Book Value Per Common Share -1.00 -0.59 -0.10 0.12 0.33 0.75
Price to Book -11.42 -18.62 -113.68 92.02 30.75
Price to Operating Cash Flow -32.92 -49.75 -109.98 -131.47 -103.58
Price to Free Cash Flow
Enterprise Value to EBITDA

Earnings Data

Breakdown 2024-12-31 2023-12-31
Earning YoY 300.00
Revenue YoY
EBITDA YoY
Net Profit YoY 99.20
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-09-30 2023-09-30 2023-06-30
Earning YoY -51.11
Revenue YoY
EBITDA YoY
Net Profit YoY 49.07 7467.12

Financial Strength

Breakdown 2024-12-31 2023-12-31
Cash Per Common Share 0.10 0.21
Quick Ratio 0.82 1.83
Current Ratio 0.90 2.12
Debt to Equity 0.20 54.00
Long-Term Debt to Equity 0.00 53.53
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-09-30 2023-09-30 2023-06-30
Cash Per Common Share 0.03 0.23 0.33 0.11 0.27 0.68
Quick Ratio 0.79 1.46 3.01 10.97
Current Ratio 0.11 0.31 0.90 1.67 3.49 11.78
Debt to Equity 0.41 0.28 0.20 0.01 49.75 45.43
Long-Term Debt to Equity 0.00 0.00 0.00 0.00 49.48 45.35

Profitability

Breakdown 2024-12-31 2023-12-31
ROA 38.87 1.59
ROE 46.60 87.53
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-09-30 2023-09-30 2023-06-30
ROA -23.59 -14.17 -2.34 2.56 0.75 0.01
ROE -33.36 -18.17 -2.81 2.59 38.21 0.47
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin

Dividends

Breakdown 2024-12-31 2023-12-31
Dividend Yield
Dividend Payout Ratio
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-09-30 2023-09-30 2023-06-30
Dividend Yield
Dividend Payout Ratio

Financial Statements

Breakdown 2024-12-31 2023-12-31
Assets 9,978.33 122,332.69
   Current Assets 1,493.12 2,204.79
      Cash and Short-Term Investments 1,346.84 1,879.23
            Cash and Cash Equivalents 1,346.84 1,879.23
            Short-Term Investments 0 0
      Net Receivables 13.74 25.80
      Inventory 0 0
      Other Current Assets 132.54 299.76
   Non-Current Assets 8,485.21 120,127.90
      Property, Plant, Equipment Net 0 0
      Goodwill 0 0
      Intangible Assets 0 0
      Long-Term Investments 0 0
      Non-Current Deferred Assets 0 0
      Other Non-Current Assets 0 0
Liabilities 1,655.71 120,108.32
   Current Liabilities 1,655.71 1,039.75
      Payables and Expenses 165.65 107.95
            Account Payables 0 0
            Current Accrued Liabilities 0 0
      Short-Term Debt 0 0
      Other Current Liabilities 1,490.07 931.80
   Non-Current Liabilities 0.00 119,068.57
      Long-Term Debt 0 0
      Other Non-Current Liabilities 0 0
Equity 8,322.62 2,224.37
   Shareholders Equity 175.33 2,224.37
      Capital Stock 0.32 0.32
      Share Premium 0 297.49
      Retained Earnings 175.01 1,926.57
      Treasury Shares 0 0
      Accumulated Other Comprehensive Income 0 0
   Minority Interest 0 0
Debt 0 0
Common Shares Outstanding 0 0
Breakdown 2024-12-31 2023-12-31
Operating Expenses 996.32 509.01
   Selling, General and Administrative Expenses 1,878.42 509.01
   Other Operating Expenses -882.10 0.00
Operating Income -996.32 -509.01
Net Non-Operating Income 5,942.68 3,275.37
Interest Expense 0.00 0.00
Net Interest 5,942.68 3,275.37
EBT 4,946.36 2,766.35
Income Tax 1,068.18 819.45
Net Income 3,878.17 1,946.90
EBIT 4,946.36 2,766.35
Deprecation and Amortization 0.00 0.00
EPS 0.00 0.00
Diluted EPS 0.00 0.00
Average Shares Outstanding Basic 13,837.07 9,115.87
Average Shares Outstanding Diluted 13,837.07 9,286.88
Breakdown 2024-12-31 2023-12-31
Operating Cash Flow -2,219.75 -796.58
   Operating Net Income 3,878.17 1,946.90
   Deprecation and Amortization 0 0
   Deferred Income Tax 0 0
   Share Based Compensation 0 0
   Change in Working Capital -744.77 842.22
   Other Operating Activities -5,353.15 -3,585.70
Investing Cash Flow 117,457.83 -116,725.00
   Capital Expenditure 0.00 0.00
   Net Purchase/Sale of PPE 0 0
   Net Purchase/Sale of Investments Net 30.00 116,725.00
   Net Purchase/Sale of Business 0 0
   Other Investing Activities 117,427.83 -233,450.00
Financing Cash Flow -115,770.46 119,355.84
   Net Issuance/Repayment of Debt 0 249.56
   Net Issuance/Repurchase of Equity 123,161.58 127,640.00
   Dividends Paid 0 0
   Other Financing Activities -238,932.04 -8,533.72
Net Change in Cash -532.38 1,834.26
   Cash at Beginning of Period 1,879.23 44.96
   Cash at End of Period 1,346.84 1,879.23
Free Cash Flow 0 0
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-12-31 2023-09-30 2023-06-30
Assets 8,826.39 9,027.20 9,737.06 9,978.33 125,582.06 124,295.99 123,743.27 122,332.69 120,911.66 119,574.65
   Current Assets 277.47 614.94 1,485.24 1,493.12 1,787.99 2,090.73 2,120.47 2,204.79 2,288.69 2,551.11
      Cash and Short-Term Investments 135.99 1,082.19 1,280.09 1,346.84 1,548.07 1,766.03 1,820.45 1,879.23 1,968.60 2,359.91
            Cash and Cash Equivalents 135.99 1,082.19 1,280.09 1,346.84 1,548.07 1,766.03 1,820.45 1,879.23 1,968.60 2,359.91
            Short-Term Investments 0 0 0 0 0 0 0 0 0 0
      Net Receivables 0 0 10.74 13.74 13.74 13.74 10.14 25.80 1.44 15.15
      Inventory 0 0 0 0 0 0 0 0 0 0
      Other Current Assets 141.48 -467.24 194.42 132.54 226.19 310.96 289.89 299.76 318.66 176.05
   Non-Current Assets 8,548.92 8,412.25 8,251.81 8,485.21 123,794.07 122,205.26 121,622.80 120,127.90 118,622.97 117,023.55
      Property, Plant, Equipment Net 0 0 0 0 0 0 0 0 0 0
      Goodwill 0 0 0 0 0 0 0 0 0 0
      Intangible Assets 0 0 0 0 0 0 0 0 0 0
      Long-Term Investments 0 0 0 0 0 0 0 0 0 0
      Non-Current Deferred Assets 0 0 0 0 0 0 0 0 0 0
      Other Non-Current Assets 0 0 0 0 0 0 0 0 0 0
Liabilities 2,585.75 1,984.08 1,642.12 1,655.71 1,070.56 122,452.78 121,732.47 120,108.32 118,529.35 116,999.42
   Current Liabilities 2,585.75 1,984.08 1,642.12 1,655.71 1,070.56 843.90 1,311.23 1,039.75 655.37 216.58
      Payables and Expenses 488.61 371.42 157.04 165.65 9.27 109.48 166.79 107.95 104.33 97.35
            Account Payables 0 0 0 0 0 0 0 0 0 0
            Current Accrued Liabilities 0 0 0 0 0 0 0 0 0 0
      Short-Term Debt 0 0 0 0 0 0 0 0 0 0
      Other Current Liabilities 2,097.13 1,612.65 1,485.09 1,490.07 1,061.29 734.41 1,144.44 931.80 551.04 119.23
   Non-Current Liabilities 0.00 0.00 0.00 0.00 0.00 121,608.88 120,421.24 119,068.57 117,873.97 116,782.84
      Long-Term Debt 0 0 0 0 0 0 0 0 0 0
      Other Non-Current Liabilities 0 0 0 0 0 0 0 0 0 0
Equity 6,240.65 7,043.12 8,094.93 8,322.62 124,511.50 1,843.21 2,010.80 2,224.37 2,382.32 2,575.23
   Shareholders Equity -4,625.16 -2,739.48 -370.73 175.33 1,690.88 1,843.21 2,010.80 2,224.37 2,382.32 2,575.23
      Capital Stock 0.32 0.32 0.32 0.32 0.32 0.32 0.32 0.32 0.32 0.03
      Share Premium 0 0 0 0 0 0 0 297.49 1,492.09 2,583.22
      Retained Earnings -2,312.90 -1,370.05 -185.68 175.01 1,690.56 1,842.89 2,010.49 1,926.57 889.92 -8.30
      Treasury Shares 0 0 0 0 0 0 0 0 0 0
      Accumulated Other Comprehensive Income 0 0 0 0 0 0 0 0 0 0
   Minority Interest 0 0 0 0 0 0 0 0 0 0
Debt 0 0 0 0 0 0 0 0 0 0
Common Shares Outstanding 0 0 0 0 0 0 0 0 0 0
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-09-30 2023-06-30
Cost Of Revenue 250.00 5.00 0 0 0 0 0 0 0
Operating Expenses 2,303.71 1,426.64 301.64 -463.85 701.38 494.61 264.19 388.72 145.81
   Selling, General and Administrative Expenses 4,531.82 2,801.88 301.64 418.26 701.38 494.61 264.19 388.72 145.81
   Other Operating Expenses -2,228.11 -1,375.24 0.00 -882.10 0.00 0.00 0.00 0.00 0.00
Operating Income -2,303.71 -1,426.64 -301.64 463.85 -701.38 -494.61 -264.19 -388.72 -145.81
Net Non-Operating Income 260.68 172.69 86.25 -3,483.23 4,724.70 3,135.89 1,565.32 1,700.01 177.07
Interest Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Interest 260.66 172.69 86.25 -3,483.23 4,724.70 3,135.89 1,565.32 1,700.01 0
EBT -2,043.03 -1,253.95 -215.39 -3,019.39 4,023.33 2,641.28 1,301.13 1,311.29 31.26
Income Tax 38.95 25.55 12.30 -380.75 804.76 482.14 162.03 401.04 19.23
Net Income Including Non-Controlling Interests -1,051.81 -1,051.81 -227.69 0 0 0 0 0 14.90
Net Income Non-Controlling Interests -1,030.16 -227.69 0.00 0 0 0 0 0 -2.87
Net Income -2,081.97 -1,279.50 -227.69 -2,638.64 3,218.56 2,159.15 1,139.10 910.25 12.03
EBIT -2,043.03 -1,253.95 -215.39 -3,019.39 4,023.33 2,641.28 1,301.13 1,311.29 31.26
Deprecation and Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EPS -0.00 -0.00 0 0.00 0.00 0.00 0.00 0.00 0
Diluted EPS -0.00 -0.00 -0.00 0.00 0.00 0.00 0 0.00 0
Average Shares Outstanding Basic 4,642.26 4,642.26 3,902.38 40,685.76 14,662.50 0 0 7,239.80 3,445.97
Average Shares Outstanding Diluted 4,642.26 4,642.26 3,902.38 40,685.76 0 14,662.50 0 7,468.66 3,791.81
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-09-30 2023-06-30
Operating Cash Flow -1,604.80 -1,025.66 -383.41 -91.27 -1,183.28 -965.31 20.10 -707.21 -315.90
   Operating Net Income -2,081.97 -1,279.50 -227.69 -2,638.64 3,218.56 2,159.15 1,139.10 910.25 12.03
   Deprecation and Amortization 0 0 0 0 0 0 0 0 0
   Deferred Income Tax 0 0 0 0 0 0 0 0 0
   Share Based Compensation 0 0 0 0 0 0 0 0 0
   Change in Working Capital 49.45 -158.11 68.57 -826.92 4.36 -207.95 285.73 439.08 281.84
   Other Operating Activities 427.72 411.95 -224.29 3,374.28 -4,406.19 -2,916.51 -1,404.73 -2,056.54 -609.77
Investing Cash Flow 196.95 245.65 319.65 115,595.83 931.00 931.00 0 -116,725.00 -116,725.00
   Capital Expenditure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
   Net Purchase/Sale of PPE 0 0 0 0 0 0 0 0 0
   Net Purchase/Sale of Investments Net 300.00 210.00 120.00 30.00 0 0 0 116,725.00 116,725.00
   Net Purchase/Sale of Business 0 0 0 0 0 0 0 0 0
   Other Investing Activities -103.05 35.65 199.65 115,565.83 931.00 931.00 0 -233,450.00 -233,450.00
Financing Cash Flow 197.00 -3.00 -3.00 -115,533.81 -78.88 -78.88 -78.88 119,355.84 119,355.84
   Net Issuance/Repayment of Debt 200.00 0 0 0 0 0 0 249.56 249.56
   Net Issuance/Repurchase of Equity 0 0 0 108,221.58 7,470.00 7,470.00 0 120,170.00 120,170.00
   Dividends Paid 0 0 0 0 0 0 0 0 0
   Other Financing Activities -3.00 -3.00 -3.00 -223,755.39 -7,548.88 -7,548.88 -78.88 -1,063.72 -1,063.72
Net Change in Cash -1,210.86 -783.01 -66.75 -29.25 -331.16 -113.20 -58.78 1,923.64 2,314.95
   Cash at Beginning of Period 1,346.84 1,346.84 1,346.84 1,376.09 1,791.38 1,879.23 1,879.23 44.96 44.96
   Cash at End of Period 135.99 563.83 1,280.09 1,346.84 1,460.22 1,766.03 1,820.45 1,968.60 2,359.91
Free Cash Flow 0 0 0 0 0 0 0 0 0