LIEN

Valuation Ratios

Breakdown 2024-12-31 2023-12-31 2022-03-31
Price to Earnings 13.10
Price to Sales
Book Value Per Common Share 13.20 13.77 13.61
Price to Book 0.92
Price to Operating Cash Flow -25.04
Price to Free Cash Flow
Enterprise Value to EBITDA
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 2023-06-30 2023-03-31
Price to Earnings 9.55 14.58 34.09
Price to Sales
Book Value Per Common Share 13.27 13.23 13.19 13.20 13.28 13.56 13.60 13.77 14.49 14.29
Price to Book 0.79 0.78 0.85 0.92
Price to Operating Cash Flow -35.71 -44.44 -35.34
Price to Free Cash Flow
Enterprise Value to EBITDA

Earnings Data

Breakdown 2024-12-31 2023-12-31 2022-03-31
Earning YoY -21.19
Revenue YoY
EBITDA YoY
Net Profit YoY
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 2023-06-30 2023-03-31
Earning YoY 54.93 115.15 262.50 -85.96 50.00
Revenue YoY
EBITDA YoY
Net Profit YoY 54.54 51.39

Financial Strength

Breakdown 2024-12-31 2023-12-31 2022-03-31
Cash Per Common Share 2.31 10.49
Quick Ratio
Current Ratio
Debt to Equity 0.03 0.04 0.01
Long-Term Debt to Equity
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 2023-06-30 2023-03-31
Cash Per Common Share 0.46 0.61 0.65 1.05 10.94 10.67 10.49 10.45 10.47
Quick Ratio
Current Ratio
Debt to Equity 0.08 0.10 0.04 0.03 0.08 0.07 0.07 0.04 0.01 0.01
Long-Term Debt to Equity

Profitability

Breakdown 2024-12-31 2023-12-31 2022-03-31
ROA -1.04 -0.66
ROE -1.08 -0.67
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin -5592.82
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 2023-06-30 2023-03-31
ROA 7.65 4.88 -0.18 -1.44 -1.14 3.91 2.62
ROE 8.26 5.37 -0.20 -1.54 -1.22 3.96 2.65
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin -5.94

Dividends

Breakdown 2024-12-31 2023-12-31 2022-03-31
Dividend Yield
Dividend Payout Ratio
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 2023-06-30 2023-03-31
Dividend Yield
Dividend Payout Ratio -941.40

Financial Statements

Breakdown 2024-12-31 2023-12-31 2022-03-31
Assets 309,561.04 88,576.27 85,031.79
      Cash and Short-Term Investments 23,932.41 65,221.64 0
            Cash and Cash Equivalents 23,932.41 65,221.64 84,766.06
            Short-Term Investments 0 0 0
      Net Receivables 5,142.37 1,755.36 9.21
      Inventory 0 0 0
      Other Current Assets 0 0 0
      Property, Plant, Equipment Net 0 0 0
      Goodwill 0 0 0
      Intangible Assets 0 0 0
      Long-Term Investments 0 0 0
      Non-Current Deferred Assets 0 0 0
      Other Non-Current Assets 0 0 0
Liabilities 8,398.46 3,023.65 479.70
      Payables and Expenses 0 0 0
            Account Payables 0 0 0
            Current Accrued Liabilities 0 0 0
      Short-Term Debt 0 0 0
      Other Current Liabilities 0 0 0
      Long-Term Debt 0 0 0
      Other Non-Current Liabilities 0 0 0
Equity 301,162.58 85,552.62 84,552.09
   Shareholders Equity 301,162.58 85,552.62 84,552.09
      Capital Stock 228.20 62.15 62.15
      Share Premium 303,272.03 85,041.20 84,917.79
      Retained Earnings -2,337.66 449.27 -427.85
      Treasury Shares 0 0 0
      Accumulated Other Comprehensive Income 0 0 0
   Minority Interest 0 0 0
Debt 0 0 0
Common Shares Outstanding 22,820.39 6,214.94 6,214.67
Breakdown 2024-12-31 2023-12-31 2022-03-31
Revenues 0 0 10.07
Cost Of Revenue 120.02 10.65 0
Interest Income 19,905.84 11,736.65 10.07
Interest Expense 0.00 810.55 0
Net Interest 0 10,926.09 0
Non-Interest Expense 0 0 245.44
Operating Expenses 0 0 245.44
   Selling, General and Administrative Expenses 1,927.36 339.87 245.44
EBT 0 0 -563.37
Income Tax 0.00 0.00 0
Net Income Including Non-Controlling Interests 0 0 -563.37
Net Income 0 -923.11 -563.37
Deprecation and Amortization 1,101.30 810.55 0
EPS 0.00 0.00 -0.00
Diluted EPS 0.00 0.00 -0.00
Average Shares Outstanding Basic 10,343.62 6,214.68 877.41
Average Shares Outstanding Diluted 10,343.62 6,214.68 877.41
Breakdown 2024-12-31 2023-12-31 2022-03-31
Operating Cash Flow -5,034.63 5,749.53 -509.11
   Operating Net Income 0 -923.11 -563.37
   Deprecation and Amortization -1,101.30 -810.55 0
   Deferred Income Tax 0 0 0
   Share Based Compensation 0 0 0
   Change in Working Capital 1,955.85 233.39 54.26
   Other Operating Activities -5,889.19 7,249.81 0.00
Investing Cash Flow 0 0 0
   Capital Expenditure 0.00 0.00 0
   Net Purchase/Sale of PPE 0 0 0
   Net Purchase/Sale of Investments Net 0 0 0
   Net Purchase/Sale of Business 0 0 0
   Other Investing Activities 0 0 0
Financing Cash Flow -3,644.60 -8,263.22 85,275.17
   Net Issuance/Repayment of Debt 0 0 0
   Net Issuance/Repurchase of Equity 9,049.46 0 85,275.17
   Dividends Paid 12,419.33 8,263.22 0
   Other Financing Activities -25,113.39 -16,526.43 0
Net Change in Cash -8,679.23 -2,513.68 84,766.06
   Cash at Beginning of Period 32,611.63 35,125.32 0
   Cash at End of Period 23,932.41 32,611.63 84,766.06
Free Cash Flow 0 0 -509.11
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 2023-06-30 2023-03-31
Assets 327,253.58 331,750.42 313,698.70 309,561.04 89,278.68 90,076.73 90,351.07 88,576.27 91,335.73 89,990.00
      Cash and Short-Term Investments 10,462.37 13,829.35 14,921.74 23,932.41 0 68,003.85 66,320.29 65,221.64 64,925.66 65,084.03
            Cash and Cash Equivalents 10,462.37 13,829.35 14,921.74 23,932.41 30,111.56 68,003.85 66,320.29 65,221.64 64,925.66 65,084.03
            Short-Term Investments 0 0 0 0 0 0 0 0 0 0
      Net Receivables 3,875.34 5,862.20 4,874.40 5,142.37 2,058.26 1,638.99 1,675.08 1,755.36 591.37 1,568.03
      Inventory 0 0 0 0 0 0 0 0 0 0
      Other Current Assets 0 0 0 0 0 0 0 0 0 0
      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 55,788.51 0 0 0 0 0
      Non-Current Deferred Assets 0 0 9,344.74 0 0 0 1,782.02 0 0 3,418.71
      Other Non-Current Assets 0 0 0 0 0 0 0 0 0 0
Liabilities 24,333.00 29,906.86 12,680.70 8,398.46 6,739.04 5,818.65 5,832.31 3,023.65 1,291.52 1,157.19
      Payables and Expenses 0 0 0 0 0 0 0 0 0 0
            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 0 0 0 0 0 0 0 0 0 0
      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 302,920.58 301,843.56 301,018.00 301,162.58 82,539.64 84,258.07 84,518.77 85,552.62 90,044.21 88,832.81
   Shareholders Equity 302,920.58 301,843.56 301,018.00 301,162.58 82,539.64 84,258.07 84,518.77 85,552.62 90,044.21 88,832.81
      Capital Stock 228.21 228.20 228.20 228.20 62.15 62.15 62.15 62.15 62.15 62.15
      Share Premium 303,154.22 303,152.26 303,152.03 303,272.03 85,031.11 85,030.78 85,030.60 85,041.20 85,038.89 85,038.89
      Retained Earnings -461.85 -1,536.90 -2,362.23 -2,337.66 -2,553.61 -834.86 -573.98 449.27 4,943.18 3,731.78
      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 22,820.59 22,820.41 22,820.39 22,820.39 6,214.99 6,214.96 6,214.95 6,214.94 6,214.67 6,214.67
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-06-30 2023-03-31
Revenues 0 0 0 0 2,778.91 0 0 0 0
Cost Of Revenue 2.80 0 0 120.02 0 0 0 0 0
Interest Income 785.16 446.64 145.38 8,975.75 2,686.77 5,516.83 2,726.50 5,220.29 2,457.84
Interest Expense 785.16 446.64 145.38 -490.61 0 349.18 141.43 301.56 140.82
Net Interest 785.16 446.64 145.38 0 0 5,167.65 2,585.07 4,918.73 2,317.02
Non-Interest Expense 0 0 0 0 2,912.60 0 0 0 0
Operating Expenses 0 0 4,274.58 0 2,943.92 0 0 0 0
   Selling, General and Administrative Expenses 7,538.88 5,174.11 2,164.68 -1,198.93 2,912.60 147.41 66.28 171.44 87.27
   Other Operating Expenses 0 0 2,109.90 0 31.31 0 0 0 0
EBT 0 0 0 0 -165.01 0 0 0 0
Income Tax 0.00 0.00 0.00 0.00 0 0.00 0.00 0.00 0.00
Net Income Including Non-Controlling Interests 0 0 0 0 -165.01 0 0 0 0
Net Income 25,032.68 16,198.62 0 0 -165.01 -1,294.55 -1,033.85 3,568.48 2,357.08
Deprecation and Amortization 2,105.69 1,216.10 522.91 610.69 0 349.18 141.43 301.56 140.82
EPS 0.00 0.00 0.00 0.00 -0.00 0.00 0.00 0.00 0.00
Diluted EPS 0.00 0.00 0.00 0.00 -0.00 0.00 0.00 0.00 0.00
Average Shares Outstanding Basic 22,820.45 22,820.40 22,820.39 22,729.63 6,214.97 6,214.94 6,214.94 6,214.67 6,214.67
Average Shares Outstanding Diluted 22,820.45 22,820.40 22,820.39 22,729.63 6,214.97 6,214.94 6,214.94 6,214.67 6,214.67
Breakdown 2025-09-30 2025-06-30 2025-03-31 2024-12-31 2024-09-30 2024-06-30 2024-03-31 2023-06-30 2023-03-31
Operating Cash Flow -6,709.12 -5,314.61 -7,264.32 -9,437.21 -2,285.01 4,584.51 2,103.08 -2,229.66 -2,581.29
   Operating Net Income 0 0 0 0 -165.01 -1,294.55 -1,033.85 3,568.48 2,357.08
   Deprecation and Amortization -2,105.69 -1,216.10 -522.91 -610.69 0 -349.18 -141.43 -301.56 -140.82
   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 177.68 10,985.48 -253.16 1,533.00 270.35 -12.17 164.68 -838.91 213.12
   Other Operating Activities -4,781.11 -15,083.98 -6,488.25 -12,852.93 -2,390.35 6,240.41 3,113.68 -4,657.68 -5,010.68
Investing Cash Flow 0 0 0 0 0 0 0 0 0
   Capital Expenditure 0.00 0.00 0.00 0.00 0 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 0 0 0 0 0 0 0 0 0
   Net Purchase/Sale of Business 0 0 0 0 0 0 0 0 0
   Other Investing Activities 0 0 0 0 0 0 0 0 0
Financing Cash Flow -6,760.92 -4,788.44 -1,746.35 2,709.39 -1,607.28 -3,192.30 -1,554.42 0 0
   Net Issuance/Repayment of Debt 11,000.00 5,000.00 0 0 0 0 0 0 0
   Net Issuance/Repurchase of Equity 0 0 0 9,049.46 0 0 0 0 0
   Dividends Paid 38,792.55 23,276.57 7,758.93 6,204.47 -1,553.42 4,660.96 3,107.33 0 0
   Other Financing Activities -56,553.48 -33,065.01 -9,505.28 -12,544.53 -53.86 -7,853.25 -4,661.75 0 0
Net Change in Cash -13,470.04 -10,103.05 -9,010.67 -6,727.82 -3,892.29 1,392.22 548.66 -2,229.66 -2,581.29
   Cash at Beginning of Period 23,932.41 23,932.41 23,932.41 30,660.22 34,003.85 32,611.63 32,611.63 35,125.32 35,125.32
   Cash at End of Period 10,462.37 13,829.35 14,921.74 23,932.41 30,111.56 34,003.85 33,160.29 32,895.66 32,544.03
Free Cash Flow 0 0 0 0 -2,285.01 0 0 0 0