Cash flow EduFocal Limited

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JME202200031

End-of-day quote JAMAICA STOCK EXCHANGE Other stock markets 17/07/2026			5-day change	1st Jan Change
0.1900 ^JMD	0.00%		-5.00%	-32.14%

06-30	EduFocal Limited Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
02-15	EduFocal Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended December 31, 2025	CI

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Published financial data: EDUFOCAL LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	185M	187M	264M	97.17M	70.27M
Total Revenues	185M	187M	264M	97.17M	70.27M
Cost of Goods Sold, Total	56.74M	63.72M	98.3M	60.66M	3.42M
Gross Profit	128M	124M	165M	36.51M	66.85M
Selling General & Admin Expenses, Total	48.48M	74M	82.86M	43.53M	32.71M
Provision for Bad Debts	28.12M	162M	113M	-1.93M	23.75M
R&D Expenses	-	-	-	117K	-
Depreciation & Amortization - (IS)	2M	3.84M	2.06M	829K	553K
Amortization of Goodwill and Intangible Assets - (IS)	10.69M	22.03M	27.35M	9.68M	9.68M
Other Operating Expenses	1.09M	2.69M	1.96M	68.57K	-
Other Operating Expenses, Total	90.38M	265M	227M	52.29M	66.7M
Operating Income	38.03M	-141M	-62.13M	-15.78M	152K
Interest Expense, Total	-12.54M	-24.02M	-24.48M	-30.47M	-30.14M
Interest And Investment Income	579K	572K	1.07M	310K	17
Net Interest Expenses	-11.96M	-23.45M	-23.41M	-30.16M	-30.14M
Currency Exchange Gains (Loss)	-1.52M	-485K	-916K	-22.14K	745K
Other Non Operating Income (Expenses)	-7M	-5.75M	-8.43M	-3.81M	-182K
EBT, Excl. Unusual Items	17.55M	-171M	-94.89M	-49.77M	-29.43M
Gain (Loss) On Sale Of Assets	-	-	466K	-2.76M	-
Other Unusual Items	-	-7.45M	10.64M	-	-
EBT, Incl. Unusual Items	17.55M	-178M	-83.78M	-52.53M	-29.43M
Income Tax Expense	8.81M	683K	-4.3M	5.44M	-
Earnings From Continuing Operations	8.74M	-179M	-79.48M	-57.97M	-29.43M
Net Income to Company	8.74M	-179M	-79.48M	-57.97M	-29.43M
Minority Interest	-	-	1.47M	346K	176K
Net Income - (IS)	8.74M	-179M	-78.01M	-57.62M	-29.25M
Net Income to Common Incl Extra Items	8.74M	-179M	-78.01M	-57.62M	-29.25M
Net Income to Common Excl. Extra Items	8.74M	-179M	-78.01M	-57.62M	-29.25M
Per Share Items
Net EPS - Basic	0.05	-0.29	-0.12	-0.09	-0.05
Basic EPS - Continuing Operations	0.05	-0.29	-0.12	-0.09	-0.05
Basic Weighted Average Shares Outstanding	180M	623M	648M	648M	648M
Net EPS - Diluted	0.05	-0.29	-0.12	-0.09	-0.05
Diluted EPS - Continuing Operations	0.05	-0.29	-0.12	-0.09	-0.05
Diluted Weighted Average Shares Outstanding	180M	623M	648M	648M	648M
Normalized Basic EPS	0.06	-0.17	-0.09	-0.05	-0.03
Normalized Diluted EPS	0.06	-0.17	-0.09	-0.05	-0.03
Supplemental Items
EBITDA	42.06M	-134M	-52.16M	-11.74M	3.91M
EBITA	41.4M	-135M	-53.07M	-12.57M	3.36M
EBIT	38.03M	-141M	-62.13M	-15.78M	152K
EBITDAR	43.25M	-	-	-	-
Effective Tax Rate - (Ratio)	50.19	-0.38	5.13	-10.36	-
Total Current Taxes	9.72M	1.75M	13.81M	-	-
Total Deferred Taxes	-914K	-1.74M	-4.3M	5.44M	-
Normalized Net Income	10.97M	-107M	-57.83M	-30.76M	-18.22M
Interest on Long-Term Debt	204K	611K	18.94K	-	-
Supplemental Operating Expense Items
Advertising Expense	2.65M	4.27M	2.75M	40.09K	5.4K
Selling and Marketing Expenses	2.65M	4.27M	2.75M	40.09K	5.4K
General and Administrative Expenses	38.05M	60.08M	72.32M	40.4M	32.71M
Research And Development Expense From Footnotes	-	-	-	117K	-
Net Rental Expense, Total	1.19M	-	-	-	-
Imputed Operating Lease Interest Expense	1.35M	-	-	-	-
Imputed Operating Lease Depreciation	-158K	-	-	-	-
Maintenance & Repair Expenses, Total	42.58K	7.5K	18K	25.5K	-

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	4.01M	3.62M	159K	2.49M	104K
Total Cash And Short Term Investments	4.01M	3.62M	159K	2.49M	104K
Accounts Receivable, Total	75.88M	110M	30.86M	28.54M	25.37M
Other Receivables	70.32M	21.6M	29.98M	41.51M	21.99M
Total Receivables	146M	131M	60.84M	70.05M	47.36M
Prepaid Expenses	438K	906K	1.04M	-	83.45K
Total Current Assets	151M	136M	62.04M	72.55M	47.55M
Gross Property Plant And Equipment	8.94M	8.64M	5.08M	5.08M	5.08M
Accumulated Depreciation	-1.22M	-2.14M	-3.06M	-3.89M	-4.44M
Net Property Plant And Equipment	7.72M	6.5M	2.02M	1.2M	643K
Other Intangibles, Total	66.73M	131M	150M	158M	153M
Deferred Tax Assets Long-Term	1.27M	3M	7.31M	1.86M	1.86M
Other Long-Term Assets, Total	-	-	-	1	-
Total Assets	226M	276M	222M	233M	203M
Liabilities
Accounts Payable, Total	696K	1.14M	2.43M	10.33M	16.5M
Accrued Expenses, Total	20.46M	11.96M	70.42M	74.92M	87.21M
Short-term Borrowings	85.54M	20.31M	4.06M	68.43K	720K
Current Portion of Long-Term Debt	2.2M	30.95M	38.05M	76.38M	109M
Current Portion of Leases	2.64M	3.03M	-	-	-
Current Income Taxes Payable	11.39M	351K	-	-	-
Other Current Liabilities	3.39M	1.56M	2.92M	46.46M	-
Total Current Liabilities	126M	69.3M	118M	208M	214M
Long-Term Debt	24.34M	198M	175M	154M	152M
Long-Term Leases	1.48M	1.35M	-	-	-
Total Liabilities	152M	268M	293M	362M	366M
Common Stock, Total	72.76M	186M	186M	186M	186M
Retained Earnings	1.45M	-177M	-255M	-312M	-341M
Comprehensive Income and Other	-	-650K	-353K	-1.49M	-6.15M
Total Common Equity	74.22M	7.62M	-70.09M	-128M	-162M
Minority Interest	-	-	-1.46M	-1.34M	-1.28M
Total Equity	74.22M	7.62M	-71.55M	-129M	-163M
Total Liabilities And Equity	226M	276M	222M	233M	203M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	180M	648M	648M	648M	648M
ECS Total Common Shares Outstanding	180M	648M	648M	648M	648M
Book Value / Share	0.41	0.01	-0.11	-0.2	-0.25
Tangible Book Value	7.49M	-123M	-220M	-286M	-315M
Tangible Book Value Per Share	0.04	-0.19	-0.34	-0.44	-0.49
Total Debt	116M	253M	217M	231M	262M
Net Debt	112M	250M	217M	228M	262M
Debt Equivalent Oper. Leases	9.52M	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	-	-	-1.46M	-1.34M	-1.28M
Account Code - Inventory Valuation	-	3	3	3	3
Machinery, Total	4.92M	4.87M	5.08M	5.08M	5.08M
Accumulated Allowance for Doubtful Accounts (Supple)	25.4M	74.27M	149M	-	239M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	8.74M	-179M	-78.01M	-57.62M	-29.25M
Depreciation & Amortization - CF	2M	3.84M	2.06M	829K	553K
Amortization of Goodwill and Intangible Assets - (CF)	3.37M	6.12M	9.06M	3.21M	3.21M
Depreciation & Amortization, Total	5.37M	9.96M	11.13M	4.04M	3.76M
Amortization of Deferred Charges, Total - (CF)	7.32M	15.91M	18.29M	6.47M	6.47M
(Gain) Loss From Sale Of Asset	-	102K	-466K	-	-
(Gain) Loss on Sale of Investments - (CF)	19.16M	153M	38.4M	-216M	-23.75M
Provision and Write-off of Bad Debts	8.96M	9.01M	74.73M	215M	-
Other Operating Activities, Total	8.18M	-12.51M	-1.36M	6.67M	-673K
Change In Accounts Receivable	-71.96M	-91.5M	-70.47M	5.45M	2.97M
Change In Accounts Payable	7.98M	-8.49M	60.96M	54.25M	-26.2M
Change in Other Net Operating Assets	-5.27M	1.85M	-10.32M	-11.33M	19.64M
Cash from Operations	-11.52M	-101M	42.89M	5.99M	-47.03M
Capital Expenditure	-3.29M	-74.03K	-212K	-	-
Sale (Purchase) of Intangible assets	-45.46M	-86.26M	-46.72M	-17.08M	-5.05M
Cash from Investing	-48.74M	-86.33M	-46.93M	-17.08M	-5.05M
Short Term Debt Issued, Total	68.8M	20.31M	42.66M	40.02M	-
Long-Term Debt Issued, Total	-	203M	-	-	50.9M
Total Debt Issued	68.8M	223M	42.66M	40.02M	50.9M
Short Term Debt Repaid, Total	-47.72M	-134M	-20.31M	-4.06M	-
Long-Term Debt Repaid, Total	-11.62M	-3.01M	-21.63M	-21.02M	-
Total Debt Repaid	-59.34M	-137M	-41.94M	-25.08M	-
Issuance of Common Stock	-	103M	-	-	-
Issuance of Preferred Stock	55M	-	-	-	-
Other Financing Activities, Total	-	-	2.51K	-352K	1.08M
Cash from Financing	64.46M	188M	727K	14.59M	51.98M
Foreign Exchange Rate Adjustments	-739K	-1.05M	-139K	-1.23M	-2.21M
Net Change in Cash	3.46M	-337K	-3.46M	2.27M	-2.32M
Supplemental Items
Cash Interest Paid	13.11M	23.8M	19.82M	29.77M	30.14M
Cash Income Tax Paid (Refund)	1M	13.46M	351K	-	-
Levered Free Cash Flow	-101M	-170M	59.23M	12.3M	-17.16M
Unlevered Free Cash Flow	-92.92M	-155M	74.53M	31.34M	1.68M
Change In Net Working Capital	80.64M	6.29M	-131M	-47.77M	3.59M
Net Debt Issued / Repaid	9.46M	85.51M	724K	14.94M	50.9M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	15.43	-35.08	-15.6	-4.34	0.04
Return on Total Capital	18.69	-39.04	-19.08	-7.97	0.09
Return On Equity %	22.63	-436.97	248.67	57.76	20.14
Return on Common Equity	22.63	-436.97	249.78	58.23	20.2
Margin Analysis
Gross Profit Margin %	69.35	66.01	62.7	37.57	95.14
SG&A Margin	26.18	39.48	31.44	44.79	46.56
EBITDA Margin %	22.72	-71.45	-19.79	-12.09	5.57
EBITA Margin %	22.36	-71.95	-20.14	-12.94	4.78
EBIT Margin %	20.54	-75.22	-23.58	-16.24	0.22
Income From Continuing Operations Margin %	4.72	-95.4	-30.16	-59.65	-41.88
Net Income Margin %	4.72	-95.4	-29.6	-59.3	-41.63
Net Avail. For Common Margin %	4.72	-95.4	-29.6	-59.3	-41.63
Normalized Net Income Margin	5.93	-56.91	-21.94	-31.65	-25.93
Levered Free Cash Flow Margin	-54.42	-90.63	22.47	12.66	-24.42
Unlevered Free Cash Flow Margin	-50.19	-82.62	28.28	32.25	2.4
Asset Turnover
Asset Turnover	1.2	0.75	1.06	0.43	0.32
Fixed Assets Turnover	42.19	26.37	61.82	60.35	76.44
Receivables Turnover (Average Receivables)	3.5	2.02	3.76	3.27	2.62
Short Term Liquidity
Current Ratio	1.19	1.96	0.53	0.35	0.22
Quick Ratio	1.19	1.94	0.52	0.35	0.22
Operating Cash Flow to Current Liabilities	-0.09	-1.46	0.36	0.03	-0.22
Days Sales Outstanding (Average Receivables)	104.16	180.5	97.2	111.86	139.49
Average Days Payable Outstanding	4.48	5.26	6.62	38.49	1.43K
Long Term Solvency
Total Debt/Equity	156.58	3.32K	-303.95	-178.66	-160.99
Total Debt / Total Capital	61.03	97.08	149.03	227.13	263.96
LT Debt/Equity	34.79	2.61K	-245.08	-119.48	-93.51
Long-Term Debt / Total Capital	13.56	76.28	120.17	151.89	153.31
Total Liabilities / Total Assets	67.21	97.24	132.27	155.36	180.25
EBIT / Interest Expense	3.03	-5.87	-2.54	-0.52	0.01
EBITDA / Interest Expense	3.46	-5.45	-2.08	-0.39	0.13
(EBITDA - Capex) / Interest Expense	3.2	-5.46	-2.09	-0.39	0.13
Total Debt / EBITDA	2.68	-1.93	-4.26	-19.65	67.09
Net Debt / EBITDA	2.59	-1.91	-4.26	-19.44	67.06
Total Debt / (EBITDA - Capex)	2.9	-1.93	-4.25	-19.65	67.09
Net Debt / (EBITDA - Capex)	2.8	-1.91	-4.24	-19.44	67.06
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	80.43	1.23	40.6	-63.13	-27.69
Gross Profit, 1 Yr. Growth %	93.03	-3.65	33.56	-77.91	83.1
EBITDA, 1 Yr. Growth %	63.71	-418.42	-61.06	-74.52	-133.31
EBITA, 1 Yr. Growth %	62.28	-425.73	-60.65	-73.26	-126.72
EBIT, 1 Yr. Growth %	49.06	-470.72	-55.93	-71.86	-100.96
Earnings From Cont. Operations, 1 Yr. Growth %	-19.9	-2.14K	-55.55	-27.07	-49.23
Net Income, 1 Yr. Growth %	-19.9	-2.14K	-56.37	-26.13	-49.23
Normalized Net Income, 1 Yr. Growth %	12.43	-1.07K	-45.79	-46.81	-40.78
Diluted EPS Before Extra, 1 Yr. Growth %	100.2	-691.44	-58.12	-26.13	-49.23
Accounts Receivable, 1 Yr. Growth %	154.7	44.3	-71.82	-7.51	-10.48
Net Property, Plant and Equip., 1 Yr. Growth %	626.51	-15.73	-68.86	-40.96	-46.22
Total Assets, 1 Yr. Growth %	177.13	21.96	-19.7	5.25	-12.93
Tangible Book Value, 1 Yr. Growth %	-125.91	-1.75K	78.72	29.55	10.26
Common Equity, 1 Yr. Growth %	2.33K	-89.73	-1.02K	82.38	26.53
Cash From Operations, 1 Yr. Growth %	116.91	779.44	-142.32	-86.03	-884.95
Capital Expenditures, 1 Yr. Growth %	598.93	-97.75	186.65	-	-
Levered Free Cash Flow, 1 Yr. Growth %	169.13	68.6	-134.86	-80.48	-263.42
Unlevered Free Cash Flow, 1 Yr. Growth %	182.28	66.66	-148.12	-59.98	-94.3
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	162.46	35.15	19.31	-28	-48.36
Gross Profit, 2 Yr. CAGR %	225.54	36.37	13.44	-45.68	-36.4
EBITDA, 2 Yr. CAGR %	138.54	128.32	11.35	-70.39	-70.87
EBITA, 2 Yr. CAGR %	134.24	129.91	13.22	-69.47	-73.27
EBIT, 2 Yr. CAGR %	124.22	135.08	27.82	-66.54	-94.8
Earnings From Cont. Operations, 2 Yr. CAGR %	10.84	304.72	201.48	-43.06	-39.15
Net Income, 2 Yr. CAGR %	10.84	304.72	198.68	-43.23	-38.76
Normalized Net Income, 2 Yr. CAGR %	35.94	230.63	129.59	-46.3	-43.88
Diluted EPS Before Extra, 2 Yr. CAGR %	-	244.1	57.39	-44.38	-38.76
Accounts Receivable, 2 Yr. CAGR %	233.98	91.71	-36.23	-48.95	-9.33
Net Property, Plant and Equip., 2 Yr. CAGR %	216.56	147.43	-48.77	-57.12	-43.65
Total Assets, 2 Yr. CAGR %	201.72	83.85	-1.04	-8.07	-4.28
Tangible Book Value, 2 Yr. CAGR %	-44.13	106.54	442.46	52.16	19.52
Common Equity, 2 Yr. CAGR %	101.9	58.02	-2.82	309.47	51.91
Cash From Operations, 2 Yr. CAGR %	-28.45	336.76	92.92	-75.68	4.72
Capital Expenditures, 2 Yr. CAGR %	205.31	-60.32	-74.59	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-	113.01	-23.33	-73.09	-47.82
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	116.9	-10.44	-55.01	-85.34
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	91.05	36.94	-19.34	-27.9
Gross Profit, 3 Yr. CAGR %	-	116.94	35.43	-34.24	-18.55
EBITDA, 3 Yr. CAGR %	-	162.64	26.62	-34.64	-69.2
EBITA, 3 Yr. CAGR %	-	161.45	27.65	-32.78	-70.8
EBIT, 3 Yr. CAGR %	-	165.14	34.54	-25.41	-89.76
Earnings From Cont. Operations, 3 Yr. CAGR %	-	192.87	93.82	87.85	-45.2
Net Income, 3 Yr. CAGR %	-	192.87	92.61	87.48	-45.31
Normalized Net Income, 3 Yr. CAGR %	-	161.92	80.97	41	-44.52
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	70.53	22.31	-46.05
Accounts Receivable, 3 Yr. CAGR %	-	152.49	1.18	-27.82	-38.58
Net Property, Plant and Equip., 3 Yr. CAGR %	-	103.64	24	-46.29	-53.76
Total Assets, 3 Yr. CAGR %	-	123.09	39.49	1.01	-9.72
Tangible Book Value, 3 Yr. CAGR %	-	72.57	96.82	236.56	36.67
Common Equity, 3 Yr. CAGR %	-	-25.19	184.2	19.87	176.83
Cash From Operations, 3 Yr. CAGR %	-	65.13	100.61	-19.59	-22.57
Capital Expenditures, 3 Yr. CAGR %	-	-40.56	-23.3	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	16.52	-50.39	-53.43
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	31.31	-30.39	-77.85
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	29.31	-7.29
Gross Profit, 5 Yr. CAGR %	-	-	-	24.68	0.1
EBITDA, 5 Yr. CAGR %	-	-	-	9.7	-31.37
EBITA, 5 Yr. CAGR %	-	-	-	10.75	-33.33
EBIT, 5 Yr. CAGR %	-	-	-	15.84	-64.12
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	52.11	21.94
Net Income, 5 Yr. CAGR %	-	-	-	51.93	21.79
Normalized Net Income, 5 Yr. CAGR %	-	-	-	38.96	13.3
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	13.21
Accounts Receivable, 5 Yr. CAGR %	-	-	-	33.22	-3.16
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	9.2	-9.55
Total Assets, 5 Yr. CAGR %	-	-	-	56.48	19.99
Tangible Book Value, 5 Yr. CAGR %	-	-	-	64.1	61.22
Common Equity, 5 Yr. CAGR %	-	-	-	47.67	121.22
Cash From Operations, 5 Yr. CAGR %	-	-	-	-23.25	54.68
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-14.45
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-44.82