RAND

Valuation Ratios

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Price to Earnings 5.63 5.13 -44.98 3.19
Price to Sales 64.47 3.04
Book Value Per Common Share 25.31 23.56 19.47 20.50
Price to Book 0.76 0.55 0.68 0.83
Price to Operating Cash Flow 3.24 -4.02 156.52 -12.78
Price to Free Cash Flow 156.52 -12.78
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 2023-09-30 2023-06-30 2023-03-31
Price to Earnings -4.66 -6.83 64.72 3.68 4.30 25.87 6.24 6.92 15.98
Price to Sales
Book Value Per Common Share 18.06 19.10 21.99 25.31 27.29 26.56 23.85 23.56 23.77 23.79 23.00
Price to Book 0.80 0.84 0.85 0.76 0.62 0.57 0.59 0.55 0.55 0.55 0.58
Price to Operating Cash Flow 3.04 5.83 6.97 2.98 -70.37 -7.45 -4.67 688.36 -7.85
Price to Free Cash Flow
Enterprise Value to EBITDA

Earnings Data

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Earning YoY 35.18
Revenue YoY -96.31
EBITDA YoY
Net Profit YoY 35.25
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 2023-03-31
Earning YoY 28.81 555.56 12.23 123.81
Revenue YoY
EBITDA YoY
Net Profit YoY 28.85 552.94 12.30 123.11

Financial Strength

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Cash Per Common Share 0.32 1.28
Quick Ratio
Current Ratio
Debt to Equity 0.11 0.33 0.10 0.08
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 2023-09-30 2023-06-30 2023-03-31
Cash Per Common Share 3.23 1.51 1.72 0.32 1.30 0.89 0.29 1.28 1.35 3.24 0.71
Quick Ratio
Current Ratio
Debt to Equity 0.02 0.02 0.04 0.11 0.13 0.32 0.37 0.33 0.29 0.24 0.19
Long-Term Debt to Equity

Profitability

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
ROA 12.18 8.06 -1.39 24.07
ROE 13.51 10.73 -1.53 26.01
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin -143.98 95.22
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 2023-03-31
ROA -16.72 -11.96 1.24 14.75 10.06 1.66 6.88 6.37 3.07
ROE -17.02 -12.16 1.29 16.71 13.33 2.27 8.86 7.89 3.66
Gross Margin
Operating Margin
EBITDA Margin
Net Profit Margin

Dividends

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Dividend Yield 0.00 0.00
Dividend Payout Ratio -242.93 28.93
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 2023-03-31
Dividend Yield
Dividend Payout Ratio

Financial Statements

Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Assets 72,457.43 81,021.98 63,481.19 65,644.85
      Cash and Short-Term Investments 834.80 3,295.32 0 0
            Cash and Cash Equivalents 834.80 3,295.32 1,369.00 833.88
            Short-Term Investments 0 0 0 0
      Net Receivables 457.53 294.60 379.98 299.53
      Inventory 0 0 0 0
      Other Current Assets 0 0 0 0
      Property, Plant, Equipment Net 0 0 0 0
      Goodwill 0 0 0 0
      Intangible Assets 0 0 0 0
      Long-Term Investments 0 0 61,504.26 64,068.46
      Non-Current Deferred Assets 2.16 39.18 0 0
      Other Non-Current Assets 0 0 0 0
Liabilities 7,124.91 20,206.77 5,759.87 4,899.44
      Payables and Expenses 0 0 0 0
            Account Payables 0 0 66.68 51.69
            Current Accrued Liabilities 0 0 0 0
      Short-Term Debt 0 0 0 0
      Other Current Liabilities 0 0 0 0
      Long-Term Debt 0 0 2,550.00 0
      Other Non-Current Liabilities 0 0 0 0
Equity 65,332.52 60,815.21 57,721.32 60,745.42
   Shareholders Equity 65,332.52 60,815.21 57,721.32 60,745.42
      Capital Stock 264.89 264.89 264.89 264.89
      Share Premium 55,419.62 55,801.17 51,464.27 51,679.81
      Retained Earnings 2,542.38 6,315.76 7,558.77 10,367.32
      Treasury Shares 1,566.61 1,566.61 1,566.61 1,566.61
      Accumulated Other Comprehensive Income 0 0 0 0
   Minority Interest 0 0 0 0
Investments 22.93 0 0 0
Debt 0 0 2,550.00 0
Net Debt 0 0 1,181.00 0
Common Shares Outstanding 2,581.02 2,581.02 2,963.89 2,963.89
Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Revenues 0 0 612.48 16,590.85
Interest Income 7,727.95 5,979.35 4,152.93 3,031.51
Interest Expense 1,089.68 1,044.83 69.96 617.27
Net Interest 2.36 0.93 0 0
Non-Interest Expense 0 0 1,170.80 994.90
Operating Expenses 4,837.28 4,178.32 1,170.80 994.90
   Selling, General and Administrative Expenses 657.64 597.48 1,170.80 994.90
   Other Operating Expenses 4,179.64 3,580.84 0 0
EBT 0 3,515.14 -558.33 15,595.95
Income Tax 43.05 848.47 323.52 -201.48
Net Income Including Non-Controlling Interests 0 0 -881.85 15,797.43
Net Income 8,827.61 6,526.65 -881.85 15,797.43
EBIT 0 4,559.97 0 0
Deprecation and Amortization 53.01 46.01 12.50 175.41
EBITDA 0 4,605.97 0 0
EPS 0.00 0.00 -0.00 0.01
Diluted EPS 0.00 0.00 -0.00 0.01
Average Shares Outstanding Basic 2,581.02 2,581.02 2,963.89 2,964.68
Average Shares Outstanding Diluted 2,581.02 2,581.02 2,963.89 2,964.68
Breakdown 2024-12-31 2023-12-31 2022-12-31 2021-12-31
Operating Cash Flow 15,331.73 -8,340.92 252.37 -3,940.58
   Operating Net Income 8,827.61 6,526.65 -881.85 15,797.43
   Deprecation and Amortization 53.01 46.01 0 0
   Deferred Income Tax 74.04 -11.02 0 0
   Share Based Compensation 0 0 0 0
   Change in Working Capital -537.81 341.75 -1,595.33 4,423.68
   Other Operating Activities 6,914.88 -15,244.31 2,729.55 -24,161.69
Investing Cash Flow 0 0 0 0
   Capital Expenditure 0.00 0.00 0 0
   Net Purchase/Sale of PPE 0 0 0 0
   Net Purchase/Sale of Investments Net 0 0 0 0
   Net Purchase/Sale of Business 0 0 0 0
   Other Investing Activities 0 0 0 0
Financing Cash Flow -17,792.25 10,267.24 282.75 -15,590.96
   Net Issuance/Repayment of Debt -15,650.00 13,700.00 2,550.00 -11,000.00
   Net Issuance/Repurchase of Equity 0 0 0 -20.77
   Dividends Paid 2,142.25 3,432.76 -2,142.25 -4,570.19
   Other Financing Activities -4,284.49 -6,865.51 -125.00 0.00
Net Change in Cash -2,460.52 1,926.33 535.12 -19,531.54
   Cash at Beginning of Period 3,295.32 1,369.00 833.88 20,365.42
   Cash at End of Period 834.80 3,295.32 1,369.00 833.88
Free Cash Flow 0 0 252.37 -3,940.58
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 2023-03-31
Assets 54,579.79 57,639.54 67,821.43 72,457.43 79,798.12 90,789.07 84,355.13 81,021.98 79,039.68 76,054.84 70,605.27
      Cash and Short-Term Investments 9,490.75 4,419.81 4,933.27 834.80 3,352.73 2,293.23 759.18 3,295.32 3,479.77 8,356.40 1,841.16
            Cash and Cash Equivalents 9,490.75 4,419.81 4,933.27 834.80 3,352.73 2,293.23 759.18 3,295.32 3,479.77 8,356.40 1,841.16
            Short-Term Investments 0 0 0 0 0 0 0 0 0 0 0
      Net Receivables 283.74 350.26 323.27 457.53 508.25 616.62 397.75 294.60 237.19 199.59 209.49
      Inventory 0 0 0 0 0 0 0 0 0 0 0
      Other Current Assets 0 0 0 0 0 0 0 0 0 0 0
      Property, Plant, Equipment Net 0 0 0 0 0 0 0 0 0 0 0
      Goodwill 0 0 0 0 0 0 0 0 0 0 0
      Intangible Assets 0 0 0 0 0 0 0 0 0 0 0
      Long-Term Investments 0 0 0 0 0 0 0 0 0 0 0
      Non-Current Deferred Assets 116.89 111.44 4.89 2.16 367.76 174.05 65.81 39.18 134.09 174.83 33.70
      Other Non-Current Assets 0 0 0 0 0 0 0 0 0 0 0
Liabilities 958.27 925.59 2,510.18 7,124.91 9,351.48 22,230.45 22,785.79 20,206.77 17,687.40 14,652.81 11,229.88
      Payables and Expenses 0 0 0 0 0 0 0 0 0 0 0
            Account Payables 0 0 0 0 0 0 0 0 0 0 0
            Current Accrued Liabilities 0 0 0 0 0 0 0 0 0 0 0
      Short-Term Debt 0 0 0 0 0 0 0 0 0 0 0
      Other Current Liabilities 0 0 0 0 0 0 0 0 0 0 0
      Long-Term Debt 0 0 0 0 0 0 0 0 0 0 0
      Other Non-Current Liabilities 0 0 0 0 0 0 0 0 0 0 0
Equity 53,621.51 56,713.95 65,311.25 65,332.52 70,446.64 68,558.62 61,569.34 60,815.21 61,352.28 61,402.03 59,375.39
   Shareholders Equity 53,621.51 56,713.95 65,311.25 65,332.52 70,446.64 68,558.62 61,569.34 60,815.21 61,352.28 61,402.03 59,375.39
      Capital Stock 303.77 303.77 303.77 264.89 264.89 264.89 264.89 264.89 264.89 264.89 264.89
      Share Premium 64,051.50 64,051.50 64,051.50 55,419.62 55,801.17 55,801.17 55,801.17 55,801.17 51,464.27 51,464.27 51,464.27
      Retained Earnings -9,167.16 -6,074.72 2,522.58 2,542.38 15,947.18 14,059.16 7,069.88 6,315.76 11,189.72 11,239.47 9,212.84
      Treasury Shares 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61 1,566.61
      Accumulated Other Comprehensive Income 0 0 0 0 0 0 0 0 0 0 0
   Minority Interest 0 0 0 0 0 0 0 0 0 0 0
Investments 20.97 20.00 20.00 22.93 0 0 0 0 0 0 0
Debt 0 0 0 0 0 0 0 0 0 0 0
Common Shares Outstanding 2,969.81 2,969.81 2,969.81 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02
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 2023-03-31
Operating Expenses 523.11 73.09 791.07 -5,482.78 5,213.57 3,879.64 1,226.86 -2,388.63 3,164.52 2,354.59 1,047.85
   Selling, General and Administrative Expenses 515.66 374.00 229.00 -432.51 481.64 357.62 250.90 -319.15 430.10 298.89 187.65
   Other Operating Expenses 7.45 -300.90 562.07 -5,050.27 4,731.93 3,522.02 975.96 -2,069.48 2,734.43 2,055.70 860.20
Interest Income 4,616.86 3,191.73 1,677.17 -3,649.04 5,754.47 3,808.88 1,813.65 4,694.75 708.53 417.55 158.53
Interest Expense 87.32 61.90 36.49 -1,111.73 1,028.20 783.19 390.02 -238.72 707.83 417.31 158.40
Net Interest 120.43 46.94 10.38 -3.79 2.17 2.06 1.91 -0.13 0.69 0.24 0.13
EBT 0 0 0 0 0 0 0 3,515.14 0 0 0
Income Tax 0.00 0.00 0.00 39.76 1.17 1.34 0.78 417.54 237.39 104.80 88.74
Net Income -9,125.90 -6,894.71 841.45 -13,482.59 11,773.67 9,137.15 1,399.38 -5,923.47 5,437.67 4,842.17 2,170.28
EBIT 0 0 0 0 0 0 0 4,559.97 0 0 0
Deprecation and Amortization 56.55 41.50 29.75 -26.50 39.76 26.50 13.25 8.51 18.75 12.50 6.25
EBITDA 0 0 0 0 0 0 0 4,605.97 0 0 0
EPS -0.00 -0.00 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 0.00 0.00
Average Shares Outstanding Basic 2,936.94 2,920.14 2,869.34 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02
Average Shares Outstanding Diluted 2,936.94 2,920.14 2,869.34 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02 2,581.02
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 2023-03-31
Operating Cash Flow 14,009.10 8,076.93 7,729.24 6,181.30 14,549.66 -558.34 -4,840.88 3,304.36 -7,282.51 48.86 -4,411.63
   Operating Net Income -9,125.90 -6,894.71 841.45 -13,482.59 11,773.67 9,137.15 1,399.38 -5,923.47 5,437.67 4,842.17 2,170.28
   Deprecation and Amortization 56.55 41.50 29.75 -26.50 39.76 26.50 13.25 8.51 18.75 12.50 6.25
   Deferred Income Tax -114.73 -109.28 -2.73 564.13 -328.59 -134.87 -26.64 247.11 -105.93 -146.67 -5.54
   Share Based Compensation 0 0 0 0 0 0 0 0 0 0 0
   Change in Working Capital -1,860.02 -1,778.48 -254.60 -5,961.56 2,485.56 2,431.86 506.33 -677.99 465.90 486.82 67.02
   Other Operating Activities 25,053.20 16,817.88 7,115.36 25,087.82 579.26 -12,018.99 -6,733.21 9,650.19 -13,098.90 -5,145.96 -6,649.64
Investing Cash Flow 0 0 0 0 0 0 0 0 0 0 0
   Capital Expenditure 0.00 0.00 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 0 0
   Net Purchase/Sale of Investments Net 0 0 0 0 0 0 0 0 0 0 0
   Net Purchase/Sale of Business 0 0 0 0 0 0 0 0 0 0 0
   Other Investing Activities 0 0 0 0 0 0 0 0 0 0 0
Financing Cash Flow -5,353.16 -4,491.92 -3,630.77 -5,160.99 -14,492.25 -443.75 2,304.74 -10,948.38 9,393.29 6,938.54 4,883.80
   Net Issuance/Repayment of Debt -600.00 -600.00 -600.00 -7,200.00 -12,350.00 950.00 2,950.00 -11,000.00 11,200.00 8,100.00 5,400.00
   Net Issuance/Repurchase of Equity 0 0 0 0 0 0 0 0 0 0 0
   Dividends Paid 4,753.16 3,891.92 3,030.77 -2,039.01 2,142.25 1,393.75 645.25 3,432.76 0 0 0
   Other Financing Activities -9,506.33 -7,783.83 -6,061.54 4,078.01 -4,284.49 -2,787.50 -1,290.51 -3,381.14 -1,806.71 -1,161.46 -516.20
Net Change in Cash 8,655.94 3,585.01 4,098.46 1,020.30 57.41 -1,002.10 -2,536.14 -7,644.02 2,110.78 6,987.40 472.17
   Cash at Beginning of Period 834.80 834.80 834.80 -185.50 3,295.32 3,295.32 3,295.32 10,939.34 1,369.00 1,369.00 1,369.00
   Cash at End of Period 9,490.75 4,419.81 4,933.27 834.80 3,352.73 2,293.23 759.18 3,295.32 3,479.77 8,356.40 1,841.16
Free Cash Flow 0 0 0 0 0 0 0 0 0 0 0