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Financial statements

Intercure Ltd. financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data Intercure Ltd. files with the SEC in its annual reports.

In ILS millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2019FY2021FY2021FY2022FY2023FY2024
Revenue8.9365220389356239
Cost of revenue7.4634.6124230247203
Gross profit1.483291.115510530.2
Research and development1.711.581.240.630.390.41
Operating income-3.42-38.428.250.6-41.6-67.2
Interest income0.140.620.138.175.882.75
Pre-tax income-6.57-38.318.743.8-61.3-87.3
Income tax-0.67-2.2711.40.092.25-14.5
Net income to minority interests1.192.6-1.07-1.57-5
Net income-5.89-37.24.6944.8-62-67.8
EPS, basic-0.25-1.420.120.99-1.36-1.48
EPS, diluted-0.25-1.420.110.99-1.36-1.48

Balance sheet

FY2019FY2021FY2021FY2022FY2023FY2024
Cash and equivalents27.337.919623310178.3
Short-term investments0.330.160.190.33
Inventory1962.3140105120
Total current assets76.7336527419392
Property, plant and equipment53.586.510397.5105
Goodwill190268284221225
Total assets282326697958787763
Short-term debt0.3670.612788.269.4
Total current liabilities29.9194313226227
Lease liabilities3.521.423.120.623.2
Total liabilities-2634.2227437330365
Total debt227170183
Retained earnings-191-186-142-204-278
Shareholders' equity275448501455397
Minority interests17.621.420.21.950.7
Total equity256292469521457398
Total liabilities and equity230326697958787763

Cash flow statement

FY2019FY2021FY2021FY2022FY2023FY2024
Net income-5.89-367.2943.7-63.5-72.8
Cash from operations-11.67.930.151.3-53.6-66.9
Capital expenditures-28.1-20.8-14-19.7-2.62-4.38
Cash from investing-26.1-22.8-65.2-1424.7717.7
Debt issued0.6775.526362.7188
Debt repaid-0.17-3.42-121-120-175
Cash from financing63.225.2198120-82.926.5
Exchange rate effect-1.660.22-4.547.160.3-0.04
Free cash flow-39.7-12.916.131.5-56.3-71.3
Interest paid0.040.095.12
Income taxes paid0.0511.87.977.6112.9

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Gross margin12.7%Gross profit / revenue.
Operating margin-28.1%Operating income / revenue.
Pre-tax margin-36.6%Pre-tax income / revenue.
Net margin-28.4%Net income / revenue.
FCF margin-29.9%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-28.0%Cash from operations / revenue.
Return on equity (ROE)-15.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-8.8%Net income / average total assets.
Return on invested capital (ROIC)-10.4%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue0.2%Research and development expense / revenue.
Capex / revenue1.8%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-32.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y2.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y93.0%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-71.2%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-30.8%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y82.9%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-12.8%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-4.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-3.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y3.1%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y22.0%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.73xCurrent assets / current liabilities.
Quick ratio0.35x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.35x(Cash + short-term investments) / current liabilities.
Debt / equity0.46xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets24.0%Total debt / total assets.
Liabilities / assets47.9%Total liabilities / total assets.
Net debt₪104.3MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital₪165.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets29.5%(Goodwill + intangible assets) / total assets.
Tangible book value₪172.4MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.31xRevenue / average total assets.
Fixed asset turnover2.36xRevenue / average property, plant and equipment.
Inventory turnover1.80xCost of revenue / average inventory.
Days inventory203 days365 x average inventory / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-₪1.48Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-₪1.48Net income per basic share, as reported (split-adjusted).
What was Intercure Ltd.'s revenue in fiscal 2024?

Intercure Ltd. reported revenue of ₪238.8M for fiscal 2024, 32.8% lower than the year before.

Was Intercure Ltd. profitable in fiscal 2024?

No. It reported a net loss of ₪67.8M.

How much free cash flow did Intercure Ltd. generate in fiscal 2024?

Cash from operations of ₪66.9M minus capital expenditures of ₪4.4M left free cash flow of -₪71.3M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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