Income Statement S.R. Accord Ltd.

Stocks

SRAC

IL0004220146

Corporate Financial Services

Market Closed - TEL AVIV STOCK EXCHANGE 12:24:47 01/10/2026 BST			5-day change	1st Jan Change
5,702.00 ^ILa	0.00%		-0.64%	-0.05%

08-26	S.R. Accord Ltd. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
05-27	S.R. Accord Ltd. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: S.R. ACCORD LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (ILS)	2022 (ILS)	2023 (ILS)	2024 (ILS)	2025 (ILS)
Interest and Dividend Income, Total	133M	182M	191M	187M	224M
Interest Expense, Total	17.68M	37.39M	54.75M	62.75M	76.92M
Net Interest Income	116M	144M	136M	124M	147M
Revenues Before Provison For Loan Losses	116M	144M	136M	124M	147M
Provision For Loan Losses	3.7M	17.78M	24.07M	11.02M	15.22M
Total Revenues	112M	126M	112M	113M	132M
Salaries And Other Employee Benefits	422K	85K	44K	11.56M	14.83M
Cost of Services Provided, Total	15.79M	18.56M	18.82M	4.82M	11.53M
Depreciation & Amortization - (IS) - (Collected)	-	-	-	1.6M	1.54M
Amortization of Goodwill and Intangible Assets - (IS)	-	-	-	-	2.29M
Other Operating Expenses	5.71M	6.94M	5.91M	5.5M	-657K
Total Operating Expenses	21.92M	25.58M	24.78M	23.49M	29.53M
Operating Income	90.15M	101M	87.58M	89.34M	102M
Income (Loss) on Equity Invest.	-	1.32M	-29K	-292K	3.62M
Other Non Operating Income (Expenses)	146K	-	-	287K	437K
EBT, Excl. Unusual Items	90.3M	102M	87.55M	89.33M	107M
Gain (Loss) on Sale of Investments	-226K	-3.17M	-3.23M	-147K	10.1M
Asset Writedown	1.85M	1.91M	1.66M	5.97M	6.3M
EBT, Incl. Unusual Items	91.92M	101M	85.97M	95.15M	123M
Income Tax Expense	21.36M	19.27M	18.73M	21.8M	28.28M
Earnings From Continuing Operations	70.56M	81.54M	67.24M	73.35M	94.65M
Net Income to Company	70.56M	81.54M	67.24M	73.35M	94.65M
Minority Interest	-	-136K	-1.9M	-3.77M	-4.41M
Net Income - (IS)	70.56M	81.41M	65.35M	69.57M	90.25M
Net Income to Common Incl Extra Items	70.56M	81.41M	65.35M	69.57M	90.25M
Net Income to Common Excl. Extra Items	70.56M	81.41M	65.35M	69.57M	90.25M
Per Share Items
Net EPS - Basic	5.21	6.02	4.91	5.3	6.88
Basic EPS - Continuing Operations	5.21	6.02	4.91	5.3	6.88
Basic Weighted Average Shares Outstanding	13.55M	13.52M	13.31M	13.12M	13.12M
Net EPS - Diluted	5.21	6.02	4.91	5.3	6.88
Diluted EPS - Continuing Operations	5.21	6.02	4.91	5.3	6.88
Diluted Weighted Average Shares Outstanding	13.55M	13.52M	13.31M	13.12M	13.12M
Normalized Basic EPS	4.17	4.71	3.97	3.97	4.74
Normalized Diluted EPS	4.17	4.71	3.97	3.97	4.74
Dividend Per Share	2.36	1.85	-	2.67	2.74
Payout Ratio	51.02	29.48	24.48	28.75	43.21
Supplemental Items
Total Revenues (As Reported)	-	-	-	-	-
Effective Tax Rate - (Ratio)	23.24	19.12	21.79	22.92	23
Total Current Taxes	22.61M	28.01M	21.4M	18.06M	24.82M
Total Deferred Taxes	-852K	-4.74M	-1.81M	3.76M	3.28M
Normalized Net Income	56.44M	63.66M	52.82M	52.06M	62.17M
Supplemental Operating Expense Items
Stock-Based Comp., G&A Exp. (Total)	422K	85K	44K	-	-
Total Stock-Based Compensation	422K	85K	44K	-	-

Fiscal Period: December	2021 (ILS)	2022 (ILS)	2023 (ILS)	2024 (ILS)	2025 (ILS)
Assets
Cash And Equivalents	31.04M	62.65M	29.42M	20.23M	66.74M
Long-Term Investments - (FS Template)	-	11.56M	7.35M	3.6M	3.46M
Trading Asset Securities, Total	2.67M	380K	76K	1.7M	10.71M
Loans and Lease Receivables - (FS Template)	1.14B	1.39B	1.16B	1.43B	1.78B
Other Receivables	224K	960K	1.46M	16.53M	3.12M
Net Property Plant And Equipment	5.79M	4.78M	3.27M	1.91M	4.63M
Other Intangibles, Total	-	20.4M	18.98M	16.69M	14.4M
Restricted Cash	-	-	-	-	-
Other Current Assets, Total	1.22M	-	-	-	3.03M
Deferred Tax Assets Long-Term (Collected)	4.35M	8.8M	10.08M	5.79M	1.99M
Other Long-Term Assets, Total	33.42M	35.72M	39.7M	49.91M	65.54M
Total Assets	1.22B	1.54B	1.27B	1.54B	1.96B
Liabilities
Accounts Payable, Total	-	-	154K	177K	420K
Accrued Expenses, Total	-	-	5.05M	7.88M	9.74M
Short-Term Borrowings	610M	745M	635M	821M	1.24B
Current Portion of Long-Term Debt	102M	198M	151M	73.14M	86.35M
Current Portion of Leases	1.18M	1.21M	1.23M	-	1.12M
Long-Term Debt	177M	199M	91.31M	206M	127M
Long-Term Leases	2.43M	1.23M	-	-	-
Current Income Taxes Payable	42.84M	42.6M	1.1M	1.4M	1.35M
Unearned Revenue, Current	-	-	132K	21K	4K
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	4.76M	7.02M	-	-	-
Deferred Tax Liability Non-Current	-	3.89M	4.36M	3.84M	3.31M
Other Non Current Liabilities	400K	30K	-	-	-
Total Liabilities	940M	1.2B	889M	1.11B	1.47B
Common Stock, Total	33.14M	33.14M	33.14M	356M	356M
Additional Paid In Capital	323M	323M	323M	-	-
Retained Earnings	-81.88M	-24.48M	22.54M	72.11M	123M
Treasury Stock	-	-5M	-15.53M	-15.53M	-15.53M
Comprehensive Income and Other	5.24M	5.24M	5.24M	5.24M	5.24M
Total Common Equity	279M	332M	368M	418M	469M
Minority Interest	-	7M	10.35M	14.13M	18.12M
Total Equity	279M	339M	379M	432M	487M
Total Liabilities And Equity	1.22B	1.54B	1.27B	1.54B	1.96B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	13.55M	13.44M	13.3M	13.12M	13.12M
ECS Total Common Shares Outstanding	13.55M	13.44M	13.3M	13.12M	13.12M
Book Value / Share	20.62	24.69	27.71	31.86	35.77
Tangible Book Value	279M	311M	349M	401M	455M
Tangible Book Value Per Share	20.62	23.17	26.28	30.59	34.67
Total Debt	892M	1.14B	878M	1.1B	1.46B
Net Debt	858M	1.08B	849M	1.08B	1.38B
Equity Method Investments, Total	-	6.4M	5.25M	3.28M	2.03M
Full Time Employees	44	46	161	41	45

Fiscal Period: December	2021 (ILS)	2022 (ILS)	2023 (ILS)	2024 (ILS)	2025 (ILS)
Net Income	70.56M	81.41M	65.35M	69.57M	90.25M
Depreciation, Depletion & Amortization	1.61M	3.01M	1.73M	1.6M	1.54M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	2.29M	2.29M	2.29M
Total Depreciation, Depletion & Amortization	1.61M	3.01M	4.02M	3.9M	3.83M
(Gain) Loss On Sale of Asset - (CF)	-	77K	-39K	-39K	-66K
(Gain) Loss on Sale of Investments - (CF)	226K	3.17M	3.23M	147K	-10.1M
Total Asset Writedown	-1.85M	-1.91M	-1.66M	-5.97M	-6.3M
(Income) Loss On Equity Investments - (CF)	-	-1.32M	29K	292K	-3.62M
Stock-Based Compensation (CF)	422K	85K	44K	-	-
Change in Accounts Payable	-	-	-	-	-
Change in Other Net Operating Assets (Collected)	-94.6M	-118M	102M	-97.55M	54.93M
Other Operating Activities	-2.96M	-4.08M	-15.24M	14.92M	31.77M
Cash from Operations	-26.59M	-37.23M	158M	-14.72M	161M
Capital Expenditure	-89K	-865K	-254K	-579K	-1.16M
Sale of Property, Plant, and Equipment	-	61K	73K	371K	493K
Sale (Purchase) of Real Estate Properties (Collected)	5.06M	214K	-	-	-300K
Investment in Marketable and Equity Securities, Total	-	-16M	-632K	-871K	4.87M
Other Investing Activities, Total	1.5M	68K	1.36M	2.32M	-
Cash from Investing	6.47M	-16.52M	551K	1.24M	3.91M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	325M	378M	70.61M	193M	-
Total Debt Issued	325M	378M	70.61M	193M	-
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-261M	-264M	-235M	-169M	-78.66M
Total Debt Repaid	-261M	-264M	-235M	-169M	-78.66M
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-	-5M	-10.53M	-	-
Common Dividends Paid	-36M	-24M	-16M	-20M	-39M
Common & Preferred Stock Dividends Paid	-36M	-24M	-16M	-20M	-39M
Other Financing Activities, Total	-	-	-184K	-	-414K
Cash from Financing	28.19M	85.35M	-192M	4.29M	-118M
Net Change in Cash	8.07M	31.6M	-33.23M	-9.19M	46.51M
Supplemental Items
Cash Interest Paid	16.85M	32.63M	53.44M	50.77M	57.61M
Cash Income Tax Paid (Refund)	26.48M	25.75M	53.66M	31.12M	10.67M
Net Debt Issued / Repaid	64.19M	114M	-165M	24.29M	-78.66M

Fiscal Period: December	2021 (ILS)	2022 (ILS)	2023 (ILS)	2024 (ILS)	2025 (ILS)
Profitability
Return on Assets	6.92	5.92	4.79	5.22	5.4
Return On Equity %	26.95	26.38	18.76	18.09	20.59
Return on Common Equity	26.95	26.64	18.73	17.7	20.35
Margin Analysis
Gross Profit Margin %	100	100	100	98.97	99
SG&A Margin	14.46	14.75	16.79	13.49	18.97
Income From Continuing Operations Margin %	62.96	64.54	59.84	65.01	71.71
Net Income Margin %	62.96	64.44	58.16	61.66	68.37
Net Avail. For Common Margin %	62.96	64.44	58.16	61.66	68.37
Normalized Net Income Margin	50.36	50.39	47.01	46.14	47.1
Asset Turnover
Asset Turnover	0.11	0.09	0.08	0.08	0.08
Short Term Liquidity
Current Ratio	1.55	1.46	1.5	1.62	1.39
Quick Ratio	1.54	1.46	1.5	1.62	1.39
Operating Cash Flow to Current Liabilities	-0.03	-0.04	0.2	-0.02	0.12
Long Term Solvency
Total Debt/Equity	319.35	337.81	231.86	254.49	298.69
Total Debt / Total Capital	76.15	77.16	69.87	71.79	74.92
LT Debt/Equity	64.17	59.14	24.11	47.65	26.06
Long-Term Debt / Total Capital	15.3	13.51	7.27	13.44	6.54
Total Liabilities / Total Assets	77.09	77.95	70.12	72.03	75.11
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	22.81	12.73	-11.06	0.42	16.97
Gross Profit, 1 Yr. Growth %	22.81	12.73	-11.06	0.52	17
Earnings From Cont. Operations, 1 Yr. Growth %	26.05	15.56	-14.97	9.08	29.05
Net Income, 1 Yr. Growth %	26.05	15.37	-17.36	6.47	29.72
Normalized Net Income, 1 Yr. Growth %	31.48	12.81	-15.09	-1.44	19.43
Diluted EPS Before Extra, 1 Yr. Growth %	22.95	15.57	-16.07	7.95	29.71
Common Equity, 1 Yr. Growth %	14.32	18.79	11.79	13.46	12.26
Total Assets, 1 Yr. Growth %	48.87	26.04	-17.54	21.88	26.72
Tangible Book Value, 1 Yr. Growth %	14.32	11.49	13.35	14.85	13.34
Cash From Operations, 1 Yr. Growth %	-84.42	39.99	-523.71	-109.33	-1.19K
Capital Expenditures, 1 Yr. Growth %	-96.2	871.91	-70.64	127.95	99.48
Dividend Per Share, 1 Yr. Growth %	-0.74	-21.8	-	-	2.85
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	13.12	17.66	0.13	-5.5	8.39
Gross Profit, 2 Yr. CAGR %	13.12	17.66	0.13	-5.52	8.46
Earnings From Cont. Operations, 2 Yr. CAGR %	12.42	20.69	-2.38	-3.69	18.65
Net Income, 2 Yr. CAGR %	12.42	20.59	-3.77	-6.2	17.52
Normalized Net Income, 2 Yr. CAGR %	11.48	21.79	-3.26	-8.52	8.5
Diluted EPS Before Extra, 2 Yr. CAGR %	5.28	19.2	-2.92	-4.76	18.33
Common Equity, 2 Yr. CAGR %	47.69	16.53	14.83	12.62	12.86
Total Assets, 2 Yr. CAGR %	30.35	36.98	1.96	0.25	24.27
Tangible Book Value, 2 Yr. CAGR %	47.69	12.89	11.84	14.1	14.09
Cash From Operations, 2 Yr. CAGR %	29.12	-53.29	143.55	-37.12	0.93
Capital Expenditures, 2 Yr. CAGR %	-52.77	-39.25	68.94	-18.19	113.24
Dividend Per Share, 2 Yr. CAGR %	-2.2	-11.76	-	19.99	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	25.8	12.99	7.18	0.22	1.47
Gross Profit, 3 Yr. CAGR %	25.8	12.99	7.18	-0.12	1.47
Earnings From Cont. Operations, 3 Yr. CAGR %	39.81	13.46	6.3	1.3	6.18
Net Income, 3 Yr. CAGR %	39.81	13.39	5.29	-0.47	4.5
Normalized Net Income, 3 Yr. CAGR %	27.27	11.92	7.16	-2.65	-0.02
Diluted EPS Before Extra, 3 Yr. CAGR %	33.79	8.6	5.04	0.6	5.57
Common Equity, 3 Yr. CAGR %	34.18	37.35	14.66	14.37	12.5
Total Assets, 3 Yr. CAGR %	34.69	28.9	15.67	8.21	8.39
Tangible Book Value, 3 Yr. CAGR %	34.18	34.48	12.66	12.83	13.84
Cash From Operations, 3 Yr. CAGR %	-7.5	32.65	-2.59	-17.89	62.82
Capital Expenditures, 3 Yr. CAGR %	-14.02	29.42	-52.32	86.68	10.12
Dividend Per Share, 3 Yr. CAGR %	15.58	-9.13	-	4.14	13.98
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	21.44	27.35	14.82	5.2	7.66
Gross Profit, 5 Yr. CAGR %	21.44	27.35	14.82	4.98	7.44
Earnings From Cont. Operations, 5 Yr. CAGR %	16.64	26.88	21.1	5.61	11.08
Net Income, 5 Yr. CAGR %	16.64	26.84	20.41	4.5	10.02
Normalized Net Income, 5 Yr. CAGR %	22.53	30.68	14.05	2.77	7.69
Diluted EPS Before Extra, 5 Yr. CAGR %	13.63	23.57	17.68	2.45	10.18
Common Equity, 5 Yr. CAGR %	26.03	25.73	26.08	26.69	13.94
Total Assets, 5 Yr. CAGR %	38.83	39.06	20.5	16.57	19.04
Tangible Book Value, 5 Yr. CAGR %	26.03	24.14	24.75	25.66	13.23
Cash From Operations, 5 Yr. CAGR %	-9.57	0.62	36.24	-1.59	-1.19
Capital Expenditures, 5 Yr. CAGR %	-	65.34	12.65	7.73	-13.2
Dividend Per Share, 5 Yr. CAGR %	31.98	19.52	-	1.56	2.89