Cash flow CL Workshop Group Limited

Equities

NWGL

US63903R1068

Forest & Wood Products

Market Closed - Nasdaq Other stock markets 01:00:43 2026-04-15 pm EDT			5-day change	1st Jan Change
0.9700 ^USD	-0.51%		+2.22%	-31.69%

Dec. 29	CL Workshop Group Limited Reports Earnings Results for the Half Year Ended June 30, 2025	CI
Dec. 16	Nature Wood Group Limited will Change its Name to CL Workshop Group Limited	CI

7087e7e53376af964dc530b9.11EYDPqfcD6IrzVsPvhwUtntYr5U8WPQvWCoEp7VjMU.gAlaa4LeNXnOgkMGX4IjY4jZEch5tzP91iudULOioZaUYi5Jq8UVDeHaYA

Published financial data: CL WORKSHOP GROUP LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	37.5M	47.68M	55.34M	25.46M	21.54M
Total Revenues	37.5M	47.68M	55.34M	25.46M	21.54M
Cost of Goods Sold, Total	27.46M	31.27M	35.42M	23.07M	16.28M
Gross Profit	10.04M	16.41M	19.92M	2.39M	5.26M
Selling General & Admin Expenses, Total	10.43M	12.69M	13.65M	9.82M	8.96M
Other Operating Expenses, Total	10.43M	12.69M	13.65M	9.82M	8.96M
Operating Income	-381K	3.72M	6.26M	-7.43M	-3.71M
Interest Expense, Total	-1.47M	-1.74M	-1.81M	-1.5M	-831K
Interest And Investment Income	388	892	11.57K	23.24K	13.36K
Net Interest Expenses	-1.47M	-1.74M	-1.8M	-1.47M	-818K
Currency Exchange Gains (Loss)	-496K	-1.52M	-959K	167K	-227K
Other Non Operating Income (Expenses)	1.43M	1.54M	1.7M	1M	386K
EBT, Excl. Unusual Items	-925K	2.01M	5.2M	-7.74M	-4.36M
Gain (Loss) On Sale Of Assets	-110K	-50.12K	8.42K	3.67K	231
Asset Writedown	-	-	-	-4.24M	-4.44M
Other Unusual Items	-	-	-	703	637
EBT, Incl. Unusual Items	-1.04M	1.96M	5.21M	-11.98M	-8.8M
Income Tax Expense	148K	628K	432K	-42.85K	-73.52K
Earnings From Continuing Operations	-1.18M	1.33M	4.78M	-11.93M	-8.73M
Net Income to Company	-1.18M	1.33M	4.78M	-11.93M	-8.73M
Net Income - (IS)	-1.18M	1.33M	4.78M	-11.93M	-8.73M
Net Income to Common Incl Extra Items	-1.18M	1.33M	4.78M	-11.93M	-8.73M
Net Income to Common Excl. Extra Items	-1.18M	1.33M	4.78M	-11.93M	-8.73M
Per Share Items
Net EPS - Basic	-0.09	0.1	0.36	-0.85	-0.53
Basic EPS - Continuing Operations	-0.09	0.1	0.36	-0.85	-0.53
Basic Weighted Average Shares Outstanding	13.16M	13.16M	13.16M	13.99M	16.55M
Net EPS - Diluted	-0.09	0.08	0.36	-0.85	-0.53
Diluted EPS - Continuing Operations	-0.09	0.08	0.36	-0.85	-0.53
Diluted Weighted Average Shares Outstanding	13.16M	13.16M	13.16M	13.99M	16.55M
Normalized Basic EPS	-0.04	0.1	0.25	-0.35	-0.16
Normalized Diluted EPS	-0.04	0.1	0.25	-0.35	-0.16
American Depositary Receipts Ratio (ADR)	8	8	8	8	8
Supplemental Items
EBITDA	828K	5.07M	7.88M	-5.62M	-2.34M
EBITA	453K	4.56M	7.17M	-6.48M	-2.75M
EBIT	-381K	3.72M	6.26M	-7.43M	-3.71M
EBITDAR	-	-	7.94M	-5.61M	-2.31M
Effective Tax Rate - (Ratio)	-14.25	32.04	8.29	0.36	0.84
Total Current Taxes	148K	623K	432K	29.19K	16.31K
Normalized Net Income	-578K	1.26M	3.25M	-4.83M	-2.73M
Interest on Long-Term Debt	262K	989K	981K	690K	19.96K
Supplemental Operating Expense Items
Selling and Marketing Expenses	7.21M	9.34M	8.63M	4.55M	3.64M
General and Administrative Expenses	3.21M	3.35M	5.02M	5.26M	5.32M
Net Rental Expense, Total	-	-	66.08K	1.28K	30.96K
Imputed Operating Lease Interest Expense	-	-	20.25K	433	7.78K
Imputed Operating Lease Depreciation	-	-	45.83K	850	23.18K

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	3.55M	3.55M	5.08M	3.98M	2.96M
Total Cash And Short Term Investments	3.55M	3.55M	5.08M	3.98M	2.96M
Accounts Receivable, Total	9.49M	3.94M	5.96M	4.48M	1.47M
Other Receivables	3.68M	4.02M	2.6M	2.8M	2.7M
Total Receivables	13.17M	7.96M	8.55M	7.28M	4.17M
Inventory	14.94M	10.95M	13.13M	8.54M	6.43M
Prepaid Expenses	-	11.46M	11.15M	8.82M	6.29M
Other Current Assets, Total	4.03M	889K	986K	1.13M	1.09M
Total Current Assets	35.7M	34.81M	38.9M	29.75M	20.93M
Gross Property Plant And Equipment	7.36M	9.88M	10.87M	6.69M	7.3M
Accumulated Depreciation	-1.03M	-1.49M	-2.14M	-2.94M	-3.35M
Net Property Plant And Equipment	6.34M	8.38M	8.73M	3.75M	3.95M
Other Intangibles, Total	18.63M	19.9M	19.31M	20.52M	15.92M
Other Long-Term Assets, Total	-	1.1M	1.11M	300K	-
Total Assets	60.66M	64.2M	68.05M	54.32M	40.81M
Liabilities
Accounts Payable, Total	4.43M	3.39M	1.99M	2.35M	1.84M
Accrued Expenses, Total	563K	1.12M	3.52M	1.01M	797K
Short-term Borrowings	6.47M	1.58M	1.52M	3.34M	2.89M
Current Portion of Long-Term Debt	6.43M	17.15M	27.22M	11.72M	9.02M
Current Portion of Leases	51.12K	110K	108K	64.3K	121K
Current Income Taxes Payable	126K	320K	168K	21.56K	-
Unearned Revenue Current, Total	691K	1.42M	815K	775K	2.77M
Other Current Liabilities	1.71M	2.29M	2.22M	3.89M	1.46M
Total Current Liabilities	20.46M	27.38M	37.57M	23.17M	18.9M
Long-Term Debt	33.18M	28.61M	17.92M	12.83M	12.34M
Long-Term Leases	154K	183K	65.51K	134K	462K
Total Liabilities	53.79M	56.17M	55.56M	36.14M	31.7M
Common Stock, Total	105K	105K	105K	132K	132K
Additional Paid In Capital	12.83M	12.83M	12.83M	30M	30M
Retained Earnings	-5.75M	-4.42M	360K	-11.57M	-20.3M
Comprehensive Income and Other	-319K	-493K	-808K	-373K	-718K
Total Common Equity	6.87M	8.03M	12.49M	18.18M	9.11M
Total Equity	6.87M	8.03M	12.49M	18.18M	9.11M
Total Liabilities And Equity	60.66M	64.2M	68.05M	54.32M	40.81M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	13.16M	13.16M	13.16M	16.55M	16.55M
ECS Total Common Shares Outstanding	13.16M	13.16M	13.16M	16.55M	16.55M
Book Value / Share	0.52	0.61	0.95	1.1	0.55
Tangible Book Value	-11.76M	-11.87M	-6.81M	-2.34M	-6.81M
Tangible Book Value Per Share	-0.89	-0.9	-0.52	-0.14	-0.41
Total Debt	46.27M	47.63M	46.84M	28.1M	24.83M
Net Debt	42.72M	44.08M	41.76M	24.12M	21.87M
Debt Equivalent Oper. Leases	-	-	529K	10.26K	248K
Account Code - Inventory Valuation	-	6	6	6	6
Inventories - Raw Materials, Total	2.99M	2.36M	4.43M	550K	80.89K
Inventories - Work In Process, Total	612K	1.08M	1.74M	372K	383K
Inventories - Finished Goods, Total	6.24M	7.35M	6.57M	7.31M	5.65M
Inventories - Others	105K	171K	391K	309K	311K
Land - (BS)	1.55M	1.55M	1.55M	1.55M	2.44M
Machinery, Total	3.07M	4.88M	5.91M	4.18M	3.61M
Full Time Employees	-	-	318	114	151
Accumulated Allowance for Doubtful Accounts (Supple)	59.27K	156K	230K	483K	167K

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	-1.18M	1.33M	4.78M	-11.93M	-8.73M
Depreciation & Amortization - CF	458K	596K	813K	963K	497K
Amortization of Goodwill and Intangible Assets - (CF)	834K	835K	904K	951K	955K
Depreciation & Amortization, Total	1.29M	1.43M	1.72M	1.91M	1.45M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	660K
(Gain) Loss From Sale Of Asset	110K	50.12K	-8.42K	-3.67K	-231
Asset Writedown & Restructuring Costs	-	-	-	4.24M	4.44M
Provision and Write-off of Bad Debts	23.74K	96.89K	73.54K	253K	-316K
Other Operating Activities, Total	1.37M	2.19M	1.52M	3.13M	1.85M
Change In Accounts Receivable	3.65M	-1.67M	-	-	-
Change In Inventories	790K	-1.01M	-2.18M	2.66M	1.05M
Change In Accounts Payable	-7.09M	100K	930K	-3.51M	-922K
Change in Unearned Revenues	-1.56M	732K	-608K	-40.27K	2M
Change in Other Net Operating Assets	-	-	-360K	3.05M	835K
Cash from Operations	-2.6M	3.25M	5.87M	-239K	2.32M
Capital Expenditure	-3.09M	-2.53M	-1.2M	-116K	-755K
Sale of Property, Plant, and Equipment	13.18K	1.48K	38.18K	22.54K	1.09K
Sale (Purchase) of Intangible assets	-924	-6.34K	-314K	-1.06M	-
Other Investing Activities, Total	-61.5K	56K	49.26K	-1.58K	48.86K
Cash from Investing	-3.14M	-2.48M	-1.43M	-1.15M	-705K
Long-Term Debt Issued, Total	31.43M	30.38M	32.25M	33.74M	34.26M
Total Debt Issued	31.43M	30.38M	32.25M	33.74M	34.26M
Long-Term Debt Repaid, Total	-24.07M	-28.25M	-32.98M	-37.62M	-35.48M
Total Debt Repaid	-24.07M	-28.25M	-32.98M	-37.62M	-35.48M
Issuance of Common Stock	-	-	-	5.09M	-
Other Financing Activities, Total	-1.47M	-1.74M	-1.81M	-1.5M	-831K
Cash from Financing	5.88M	395K	-2.54M	-287K	-2.04M
Foreign Exchange Rate Adjustments	-278K	-1.17M	-360K	576K	-586K
Net Change in Cash	-130K	-8.66K	1.54M	-1.1M	-1.02M
Supplemental Items
Cash Interest Paid	1.47M	1.74M	1.81M	1.5M	831K
Cash Income Tax Paid (Refund)	250K	176K	705K	239K	-45.96K
Levered Free Cash Flow	-	2.03M	600K	-1.36M	5.15M
Unlevered Free Cash Flow	-	3.12M	1.73M	-420K	5.67M
Change In Net Working Capital	-	-1.9M	2.38M	-3.48M	-6.63M
Net Debt Issued / Repaid	7.36M	2.13M	-736K	-3.88M	-1.21M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	-	3.73	5.92	-7.59	-4.87
Return on Total Capital	-	4.28	6.81	-9.13	-5.77
Return On Equity %	-	17.89	46.58	-77.81	-63.97
Return on Common Equity	-	17.89	46.58	-77.81	-63.97
Margin Analysis
Gross Profit Margin %	26.78	34.42	35.99	9.37	24.41
SG&A Margin	27.8	26.61	24.67	38.56	41.61
EBITDA Margin %	2.21	10.62	14.23	-22.06	-10.85
EBITA Margin %	1.21	9.56	12.95	-25.45	-12.77
EBIT Margin %	-1.02	7.81	11.32	-29.19	-17.2
Income From Continuing Operations Margin %	-3.15	2.79	8.64	-46.88	-40.52
Net Income Margin %	-3.15	2.79	8.64	-46.88	-40.52
Net Avail. For Common Margin %	-3.15	2.79	8.64	-46.88	-40.52
Normalized Net Income Margin	-1.54	2.64	5.88	-18.99	-12.66
Levered Free Cash Flow Margin	-	4.27	1.08	-5.33	23.9
Unlevered Free Cash Flow Margin	-	6.54	3.13	-1.65	26.31
Asset Turnover
Asset Turnover	-	0.76	0.84	0.42	0.45
Fixed Assets Turnover	-	6.48	6.47	4.08	5.59
Receivables Turnover (Average Receivables)	-	7.1	11.18	4.88	7.24
Inventory Turnover (Average Inventory)	-	2.42	2.94	2.13	2.18
Short Term Liquidity
Current Ratio	1.74	1.27	1.04	1.28	1.11
Quick Ratio	0.82	0.42	0.36	0.49	0.38
Operating Cash Flow to Current Liabilities	-0.13	0.12	0.16	-0.01	0.12
Days Sales Outstanding (Average Receivables)	-	51.42	32.65	74.81	50.57
Days Outstanding Inventory (Average Inventory)	-	151.09	124.06	171.39	168.21
Average Days Payable Outstanding	-	52.34	26.14	42.89	54.14
Cash Conversion Cycle (Average Days)	-	150.17	130.56	203.31	164.64
Long Term Solvency
Total Debt/Equity	673.62	593.28	374.97	154.53	272.64
Total Debt / Total Capital	87.07	85.58	78.95	60.71	73.16
LT Debt/Equity	485.18	358.62	144.01	71.33	140.55
Long-Term Debt / Total Capital	62.72	51.73	30.32	28.02	37.72
Total Liabilities / Total Assets	88.68	87.5	81.64	66.53	77.68
EBIT / Interest Expense	-0.26	2.14	3.46	-4.96	-4.46
EBITDA / Interest Expense	0.62	2.97	4.41	-3.68	-2.71
(EBITDA - Capex) / Interest Expense	-1.48	1.51	3.75	-3.76	-3.62
Total Debt / EBITDA	50.79	9.24	5.87	-5.09	-11.02
Net Debt / EBITDA	46.89	8.55	5.23	-4.37	-9.7
Total Debt / (EBITDA - Capex)	-21.27	18.18	6.91	-4.99	-8.25
Net Debt / (EBITDA - Capex)	-19.64	16.83	6.16	-4.28	-7.27
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	27.15	16.05	-54	-15.39
Gross Profit, 1 Yr. Growth %	-	63.4	21.35	-88.02	120.42
EBITDA, 1 Yr. Growth %	-	511.85	55.45	-171.32	-58.39
EBITA, 1 Yr. Growth %	-	906.66	57.29	-190.4	-57.54
EBIT, 1 Yr. Growth %	-	-1.08K	68.26	-218.64	-50.13
Earnings From Cont. Operations, 1 Yr. Growth %	-	-212.65	258.7	-349.71	-26.86
Net Income, 1 Yr. Growth %	-	-212.65	258.7	-349.71	-26.86
Normalized Net Income, 1 Yr. Growth %	-	-317.38	158.74	-248.7	-43.58
Diluted EPS Before Extra, 1 Yr. Growth %	-	-189.01	258.7	-334.87	-38.19
Accounts Receivable, 1 Yr. Growth %	-	-58.45	51	-24.76	-67.16
Inventory, 1 Yr. Growth %	-	-26.68	19.87	-34.96	-24.73
Net Property, Plant and Equip., 1 Yr. Growth %	-	32.3	4.09	-57.02	5.42
Total Assets, 1 Yr. Growth %	-	5.83	5.99	-20.17	-24.88
Tangible Book Value, 1 Yr. Growth %	-	0.95	-42.6	-65.73	191.65
Common Equity, 1 Yr. Growth %	-	16.86	55.61	45.55	-49.91
Cash From Operations, 1 Yr. Growth %	-	-225.04	80.57	-104.07	-1.07K
Capital Expenditures, 1 Yr. Growth %	-	-17.92	-52.54	-90.32	548.4
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-70.49	-130.21	-479.42
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-44.52	-107.48	-1.45K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	21.48	-26.93	-37.61
Gross Profit, 2 Yr. CAGR %	-	-	40.82	-61.88	-48.62
EBITDA, 2 Yr. CAGR %	-	-	208.4	5.29	-45.52
EBITA, 2 Yr. CAGR %	-	-	297.91	19.25	-38.04
EBIT, 2 Yr. CAGR %	-	-	305.3	41.29	-23.08
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	101.02	199.28	35.15
Net Income, 2 Yr. CAGR %	-	-	101.02	199.28	35.15
Normalized Net Income, 2 Yr. CAGR %	-	-	137.16	96.15	-8.41
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	101.02	190.26	20.49
Accounts Receivable, 2 Yr. CAGR %	-	-	-20.79	6.59	-50.29
Inventory, 2 Yr. CAGR %	-	-	-6.25	-11.7	-30.03
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	17.35	-33.12	-32.69
Total Assets, 2 Yr. CAGR %	-	-	5.91	-8.02	-22.56
Tangible Book Value, 2 Yr. CAGR %	-	-	-23.88	-55.65	-0.02
Common Equity, 2 Yr. CAGR %	-	-	34.85	50.5	-14.61
Cash From Operations, 2 Yr. CAGR %	-	-	50.26	-72.88	-37.15
Capital Expenditures, 2 Yr. CAGR %	-	-	-37.59	-78.56	-20.77
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-18.33	7.06
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-63.29	0.41
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-12.11	-23.27
Gross Profit, 3 Yr. CAGR %	-	-	-	-38.07	-31.58
EBITDA, 3 Yr. CAGR %	-	-	-	89.3	-22.73
EBITA, 3 Yr. CAGR %	-	-	-	142.8	-15.48
EBIT, 3 Yr. CAGR %	-	-	-	169.11	-0.15
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	116.09	87.12
Net Income, 3 Yr. CAGR %	-	-	-	116.09	87.12
Normalized Net Income, 3 Yr. CAGR %	-	-	-	102.99	29.48
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	111.72	73.33
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-22.14	-28.01
Inventory, 3 Yr. CAGR %	-	-	-	-17.01	-16.28
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-16.04	-22.16
Total Assets, 3 Yr. CAGR %	-	-	-	-3.61	-14.02
Tangible Book Value, 3 Yr. CAGR %	-	-	-	-41.66	-16.91
Common Equity, 3 Yr. CAGR %	-	-	-	38.33	4.3
Cash From Operations, 3 Yr. CAGR %	-	-	-	-54.86	-10.65
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-66.46	-33.21
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	36.28
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	22.01