Income Statement Sevens Atelier Limited

Stocks

5EW

SG1Q04920423

Construction & Engineering

Market Closed - Singapore S.E. Other stock markets 01:53:57 2026-06-11 am EDT			5-day change	1st Jan Change
0.0200 ^SGD	0.00%		-4.76%	-42.86%

May. 15	Sevens Atelier Limited Announces Cessation of Stanny Chai as Project Director, Effective May 15, 2026	CI
May. 12	Sevens Atelier Limited Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

6c83cb5db93e724f0249.M0KBHdT6aq0yS4Kkad86axWWks6pEOmgFlOz2hsXO40.XyrzR5ClKcdbMtv0B55dDCTMpf3eSN3TTCDZ7SpaY_5yIPtRn5AP5nByxw

Published financial data: SEVENS ATELIER LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	22.24M	6.79M	14.33M	9.1M	8.17M
Total Revenues	22.24M	6.79M	14.33M	9.1M	8.17M
Cost of Goods Sold, Total	15.84M	5.44M	12.12M	7.31M	7.23M
Gross Profit	6.4M	1.35M	2.21M	1.79M	932K
Selling General & Admin Expenses, Total	5.9M	2.69M	4.31M	2.23M	1.98M
Provision for Bad Debts	13K	-	-	-	-
Other Operating Expenses	798K	30K	278K	-	472K
Other Operating Expenses, Total	6.71M	2.72M	4.59M	2.23M	2.45M
Operating Income	-315K	-1.37M	-2.38M	-444K	-1.52M
Interest Expense, Total	-165K	-20K	-33K	-22K	-15K
Interest And Investment Income	50K	-	-	-	-
Net Interest Expenses	-115K	-20K	-33K	-22K	-15K
Income (Loss) On Equity Invest.	-240K	-	-	-	-
Currency Exchange Gains (Loss)	-24K	-	-	-	-
Other Non Operating Income (Expenses)	429K	98K	84K	761K	103K
EBT, Excl. Unusual Items	-265K	-1.29M	-2.33M	295K	-1.43M
Impairment of Goodwill	-	-	-1.79M	-	-4.05M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	23K	-	-118K	-	-
Asset Writedown	-63K	-	-	-	-
Other Unusual Items	50.09K	-	-	-	-
EBT, Incl. Unusual Items	-255K	-1.29M	-4.24M	295K	-5.48M
Income Tax Expense	219K	-100K	-186K	-16K	-
Earnings From Continuing Operations	-474K	-1.19M	-4.05M	311K	-5.48M
Earnings Of Discontinued Operations	-	-2.94M	-	-	-
Net Income to Company	-474K	-4.13M	-4.05M	311K	-5.48M
Minority Interest	-	-	-	-	-
Net Income - (IS)	-474K	-4.13M	-4.05M	311K	-5.48M
Net Income to Common Incl Extra Items	-474K	-4.13M	-4.05M	311K	-5.48M
Net Income to Common Excl. Extra Items	-474K	-1.19M	-4.05M	311K	-5.48M
Per Share Items
Net EPS - Basic	-0	-0.02	-0.02	0	-0.03
Basic EPS - Continuing Operations	-0	-0.01	-0.02	0	-0.03
Basic Weighted Average Shares Outstanding	214M	214M	214M	215M	215M
Net EPS - Diluted	-0	-0.02	-0.02	0	-0.03
Diluted EPS - Continuing Operations	-0	-0.01	-0.02	0	-0.03
Diluted Weighted Average Shares Outstanding	214M	214M	214M	215M	215M
Normalized Basic EPS	-0	-0	-0.01	0	-0
Normalized Diluted EPS	-0	-0	-0.01	0	-0
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	366K	-502K	-1.28M	-275K	-1.35M
EBITA	-315K	-911K	-1.47M	-444K	-1.52M
EBIT	-315K	-1.37M	-2.38M	-444K	-1.52M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	-85.88	7.76	4.39	-5.42	-
Current Domestic Taxes	-	1K	-	-	-
Total Current Taxes	219K	1K	-	-	-
Deferred Domestic Taxes	-	-101K	-	-	-
Total Deferred Taxes	-	-101K	-186K	-16K	-
Normalized Net Income	-166K	-805K	-1.46M	184K	-894K
Interest on Long-Term Debt	43K	18K	30K	20K	14K
Supplemental Operating Expense Items
Selling and Marketing Expenses	1.47M	112K	178K	121K	94K
General and Administrative Expenses	4.43M	2.58M	4.13M	2.11M	1.88M
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	3.67M	2.4M	1.69M	380K	656K
Total Cash And Short Term Investments	3.67M	2.4M	1.69M	380K	656K
Accounts Receivable, Total	8.64M	1.85M	1.5M	1.76M	975K
Other Receivables	2.16M	145K	4K	284K	0
Total Receivables	10.79M	2M	1.5M	2.05M	975K
Inventory	920K	10K	-	-	-
Prepaid Expenses	141K	44K	20K	28K	25K
Other Current Assets, Total	2.66M	109K	54K	37K	85K
Total Current Assets	18.19M	4.56M	3.26M	2.49M	1.74M
Gross Property Plant And Equipment	13.83M	2.34M	2.29M	2.27M	1.89M
Accumulated Depreciation	-3.26M	-665K	-1.06M	-1.32M	-1.23M
Net Property Plant And Equipment	10.57M	1.67M	1.23M	951K	662K
Long-term Investments	268K	-	-	-	-
Goodwill	-	10.98M	9.19M	9.19M	5.14M
Other Intangibles, Total	241K	910K	0	0	-
Other Long-Term Assets, Total	101K	-	-	-	-
Total Assets	29.37M	18.13M	13.69M	12.64M	7.55M
Liabilities
Accounts Payable, Total	3.32M	2.78M	1.94M	3.97M	3.6M
Accrued Expenses, Total	958K	-	729K	340K	927K
Short-term Borrowings	1.47M	-	-	-	-
Current Portion of Long-Term Debt	977K	50K	51K	52K	9K
Current Portion of Leases	243K	189K	131K	126K	133K
Current Income Taxes Payable	22K	-	-	-	-
Unearned Revenue Current, Total	275K	3.42M	3.52M	655K	1M
Other Current Liabilities	3.81M	97K	148K	108K	114K
Total Current Liabilities	11.07M	6.54M	6.52M	5.25M	5.78M
Long-Term Debt	2.91M	117K	61K	9K	-
Long-Term Leases	496K	447K	320K	201K	68K
Deferred Tax Liability Non Current	-	202K	16K	-	-
Total Liabilities	14.48M	7.3M	6.92M	5.46M	5.85M
Common Stock, Total	15.3M	15.3M	15.3M	15.39M	15.39M
Retained Earnings	-130K	-4.48M	-8.53M	-8.22M	-13.7M
Comprehensive Income and Other	-277K	-	-	-	-
Total Common Equity	14.89M	10.82M	6.77M	7.17M	1.7M
Minority Interest	-	-	-	-	-
Total Equity	14.89M	10.82M	6.77M	7.17M	1.7M
Total Liabilities And Equity	29.37M	18.13M	13.69M	12.64M	7.55M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	214M	214M	214M	215M	215M
ECS Total Common Shares Outstanding	214M	214M	214M	215M	215M
Book Value / Share	0.07	0.05	0.03	0.03	0.01
Tangible Book Value	14.65M	-1.07M	-2.42M	-2.02M	-3.45M
Tangible Book Value Per Share	0.07	-0	-0.01	-0.01	-0.02
Total Debt	6.1M	803K	563K	388K	210K
Net Debt	2.43M	-1.6M	-1.13M	8K	-446K
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Equity Method Investments, Total	268K	-	-	-	-
Account Code - Inventory Valuation	6	6	6	3	3
Inventories - Finished Goods, Total	1.37M	10K	-	-	-
Land - (BS)	10.09M	-	-	-	-
Machinery, Total	2.47M	269K	272K	272K	273K
Full Time Employees	24	18	16	15	14
Part Time Employees	-	-	-	-	1
Accumulated Allowance for Doubtful Accounts (Supple)	797K	-	165K	15K	341K
Order Backlog	42.2M	18.2M	8M	12.15M	7.73M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-474K	-4.13M	-4.05M	311K	-5.48M
Depreciation & Amortization - CF	1.04M	750K	561K	394K	290K
Amortization of Goodwill and Intangible Assets - (CF)	-	455K	910K	-	-
Depreciation & Amortization, Total	1.04M	1.2M	1.47M	394K	290K
(Gain) Loss From Sale Of Asset	-23K	-	118K	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	63K	-	1.79M	-	4.05M
(Income) Loss On Equity Investments - (CF)	240K	76K	-	-	-
Provision and Write-off of Bad Debts	-	-	165K	-150K	341K
Net Cash From Discontinued Operations	-	540K	-	-	-
Other Operating Activities, Total	97K	2.72M	-97K	-34K	121K
Change In Accounts Receivable	-1.27M	-3.73M	280K	-398K	600K
Change In Inventories	235K	-362K	10K	-	-
Change In Accounts Payable	992K	3.07M	-116K	1.64M	246K
Change in Unearned Revenues	-476K	36K	105K	-2.87M	347K
Change in Other Net Operating Assets	-1.77M	3.01M	130K	9K	-45K
Cash from Operations	-1.34M	2.45M	-197K	-1.09M	470K
Capital Expenditure	-315K	-23K	-355K	-104K	-1K
Sale of Property, Plant, and Equipment	73K	-	118K	-	-
Cash Acquisitions	-	-9.88M	-	-	-
Divestitures	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-260K	-	-	-	-
Other Investing Activities, Total	8K	7.6M	-	-	-
Cash from Investing	-494K	-2.31M	-237K	-104K	-1K
Long-Term Debt Issued, Total	1.47M	-	-	-	-
Total Debt Issued	1.47M	-	-	-	-
Long-Term Debt Repaid, Total	-1.18M	-1.34M	-273K	-207K	-178K
Total Debt Repaid	-1.18M	-1.34M	-273K	-207K	-178K
Issuance of Common Stock	-	-	-	90K	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	-122K	-91K	-3K	-	-15K
Cash from Financing	171K	-1.43M	-276K	-117K	-193K
Foreign Exchange Rate Adjustments	-30K	-	-	-	-
Net Change in Cash	-1.7M	-1.29M	-710K	-1.31M	276K
Supplemental Items
Cash Interest Paid	122K	91K	3K	-	15K
Cash Income Tax Paid (Refund)	237K	230K	-	-	-
Levered Free Cash Flow	-1.92M	10.59M	234K	-1.8M	926K
Unlevered Free Cash Flow	-1.82M	10.61M	254K	-1.79M	935K
Change In Net Working Capital	2.35M	-10.28M	-627K	1.8M	-1.6M
Net Debt Issued / Repaid	293K	-1.34M	-273K	-207K	-178K

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-0.67	-3.6	-9.36	-2.11	-9.4
Return on Total Capital	-0.93	-5.23	-15.7	-3.73	-20.05
Return On Equity %	-3.14	-9.24	-46.06	4.46	-123.55
Return on Common Equity	-3.14	-9.24	-46.06	4.46	-123.55
Margin Analysis
Gross Profit Margin %	28.75	19.91	15.41	19.63	11.41
SG&A Margin	26.52	39.58	30.09	24.51	24.22
EBITDA Margin %	1.65	-7.39	-8.92	-3.02	-16.51
EBITA Margin %	-1.42	-13.41	-10.27	-4.88	-18.59
EBIT Margin %	-1.42	-20.11	-16.62	-4.88	-18.59
Income From Continuing Operations Margin %	-2.13	-17.49	-28.28	3.42	-67.08
Net Income Margin %	-2.13	-60.79	-28.28	3.42	-67.08
Net Avail. For Common Margin %	-2.13	-17.49	-28.28	3.42	-67.08
Normalized Net Income Margin	-0.74	-11.85	-10.17	2.03	-10.94
Levered Free Cash Flow Margin	-8.65	155.97	1.63	-19.82	11.34
Unlevered Free Cash Flow Margin	-8.19	156.16	1.77	-19.67	11.45
Asset Turnover
Asset Turnover	0.76	0.29	0.9	0.69	0.81
Fixed Assets Turnover	2	1.11	9.87	8.34	10.13
Receivables Turnover (Average Receivables)	2.86	1.3	8.57	5.59	5.96
Inventory Turnover (Average Inventory)	15.27	11.7	-	-	-
Short Term Liquidity
Current Ratio	1.64	0.7	0.5	0.47	0.3
Quick Ratio	1.31	0.67	0.49	0.46	0.28
Operating Cash Flow to Current Liabilities	-0.12	0.37	-0.03	-0.21	0.08
Days Sales Outstanding (Average Receivables)	127.59	281.78	42.6	65.52	61.19
Days Outstanding Inventory (Average Inventory)	23.9	31.2	-	-	-
Average Days Payable Outstanding	82.76	245.79	-	147.94	191.03
Cash Conversion Cycle (Average Days)	68.72	67.19	-	-	-
Long Term Solvency
Total Debt/Equity	40.94	7.42	8.31	5.41	12.39
Total Debt / Total Capital	29.05	6.91	7.68	5.13	11.02
LT Debt/Equity	22.88	5.21	5.63	2.93	4.01
Long-Term Debt / Total Capital	16.24	4.85	5.19	2.78	3.57
Total Liabilities / Total Assets	49.29	40.28	50.53	43.23	77.54
EBIT / Interest Expense	-1.91	-68.3	-72.18	-20.18	-101.2
EBITDA / Interest Expense	4.4	-8.05	-27.61	-2.27	-81.87
(EBITDA - Capex) / Interest Expense	2.49	-9.2	-38.36	-7	-81.93
Total Debt / EBITDA	8.4	-4.99	-0.62	-7.76	-0.17
Net Debt / EBITDA	3.34	9.93	1.24	-0.16	0.36
Total Debt / (EBITDA - Capex)	14.83	-4.36	-0.44	-2.52	-0.17
Net Debt / (EBITDA - Capex)	5.91	8.69	0.89	-0.05	0.36
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-3	-	110.98	-36.5	-10.25
Gross Profit, 1 Yr. Growth %	-3.73	-	63.31	-19.11	-47.82
EBITDA, 1 Yr. Growth %	-432.73	195.29	154.58	-78.48	390.18
EBITA, 1 Yr. Growth %	-62.72	7.05	61.58	-69.84	241.89
EBIT, 1 Yr. Growth %	-63.33	60.52	74.38	-81.36	241.89
Earnings From Cont. Operations, 1 Yr. Growth %	90.36	39.6	241.16	-107.67	-1.86K
Net Income, 1 Yr. Growth %	90.36	771.1	-1.84	-107.67	-1.86K
Normalized Net Income, 1 Yr. Growth %	-76.79	51.35	80.98	-112.66	-584.75
Diluted EPS Before Extra, 1 Yr. Growth %	90.36	39.63	241.16	-107.65	-1.86K
Accounts Receivable, 1 Yr. Growth %	24.97	-78.58	-19.19	17.93	-44.7
Inventory, 1 Yr. Growth %	-20.35	-98.91	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-9.8	-84.17	-26.42	-22.75	-30.39
Total Assets, 1 Yr. Growth %	1.28	-38.28	-24.48	-7.69	-40.27
Tangible Book Value, 1 Yr. Growth %	-3.86	-107.29	126.69	-16.56	70.79
Common Equity, 1 Yr. Growth %	-2.39	-27.31	-37.44	5.92	-76.37
Cash From Operations, 1 Yr. Growth %	-39.82	-281.93	-108.05	453.81	-143.08
Capital Expenditures, 1 Yr. Growth %	-33.4	-92.7	1.44K	-70.7	-99.04
Levered Free Cash Flow, 1 Yr. Growth %	-306	-591.39	-97.79	-871.86	-151.34
Unlevered Free Cash Flow, 1 Yr. Growth %	-269.05	-591.97	-97.6	-803.83	-152.26
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-2.45	-45.57	-	15.74	-24.51
Gross Profit, 2 Yr. CAGR %	-9.16	-54.89	-	14.94	-35.03
EBITDA, 2 Yr. CAGR %	-48.63	113.63	174.18	-25.99	2.7
EBITA, 2 Yr. CAGR %	-29.46	3.83	31.52	-30.19	1.55
EBIT, 2 Yr. CAGR %	-26.05	26.1	67.3	-42.99	-20.17
Earnings From Cont. Operations, 2 Yr. CAGR %	4.27	118.43	118.23	-48.84	16.26
Net Income, 2 Yr. CAGR %	7.79	307.21	192.41	-72.56	16.26
Normalized Net Income, 2 Yr. CAGR %	-36.3	6.2	65.5	-52.14	-21.68
Diluted EPS Before Extra, 2 Yr. CAGR %	7.79	118.47	118.26	-48.9	16.07
Accounts Receivable, 2 Yr. CAGR %	23.25	-48.26	-58.4	-2.38	-19.24
Inventory, 2 Yr. CAGR %	-28.33	-90.7	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	5.98	-62.22	-65.88	-24.61	-26.67
Total Assets, 2 Yr. CAGR %	1.95	-20.94	-31.73	-16.51	-25.74
Tangible Book Value, 2 Yr. CAGR %	-3.74	-73.53	-59.35	37.53	19.37
Common Equity, 2 Yr. CAGR %	-3	-15.77	-32.57	-18.6	-49.97
Cash From Operations, 2 Yr. CAGR %	-42.39	4.64	-61.73	-33.23	54.46
Capital Expenditures, 2 Yr. CAGR %	-11.04	-77.95	6.16	112.64	-94.69
Levered Free Cash Flow, 2 Yr. CAGR %	13.48	236.78	-67.08	-58.74	99.07
Unlevered Free Cash Flow, 2 Yr. CAGR %	5.34	213.8	-65.66	-58.92	91.79
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-4.19	-33.76	-14.5	-	6.33
Gross Profit, 3 Yr. CAGR %	0.84	-44.12	-30.73	-	-11.66
EBITDA, 3 Yr. CAGR %	-15.61	-28.74	126.49	17.39	38.99
EBITA, 3 Yr. CAGR %	-37.93	12.9	20.32	-19.5	18.55
EBIT, 3 Yr. CAGR %	-38.83	33.36	40.49	-19.5	3.58
Earnings From Cont. Operations, 3 Yr. CAGR %	-27.17	39.67	153.43	-28.5	66.44
Net Income, 3 Yr. CAGR %	-27.05	116.3	153.43	-13.11	9.88
Normalized Net Income, 3 Yr. CAGR %	-38.33	25.4	26.85	-29.75	3.55
Diluted EPS Before Extra, 3 Yr. CAGR %	-27.06	42.81	153.46	-28.56	66.26
Accounts Receivable, 3 Yr. CAGR %	-2.41	-31.22	-39.97	-41.12	-19.22
Inventory, 3 Yr. CAGR %	-28.64	-82.26	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	5.73	-43.77	-52.82	-55.19	-26.58
Total Assets, 3 Yr. CAGR %	0.77	-13.76	-22.14	-24.51	-25.32
Tangible Book Value, 3 Yr. CAGR %	0.61	-59.28	-45.84	-48.34	47.83
Common Equity, 3 Yr. CAGR %	-1.51	-11.9	-23.72	-21.61	-46.1
Cash From Operations, 3 Yr. CAGR %	21.01	-15.48	-55.5	-6.74	-42.3
Capital Expenditures, 3 Yr. CAGR %	-52.03	-61.34	-9.12	-30.88	-64.84
Levered Free Cash Flow, 3 Yr. CAGR %	-4.39	92.11	-36.99	-5.78	-55.62
Unlevered Free Cash Flow, 3 Yr. CAGR %	-4.73	86.27	-38.2	-6.02	-55.49
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-9.98	-22.21	-10.74	-17.19	-18.65
Gross Profit, 5 Yr. CAGR %	-7.15	-29.13	-18.75	-25.44	-32.48
EBITDA, 5 Yr. CAGR %	-19.87	-15.91	15.98	-27.65	65.07
EBITA, 5 Yr. CAGR %	-10.84	8.07	2.25	-6.85	12.43
EBIT, 5 Yr. CAGR %	-8.79	19.57	11.6	-5.07	12.06
Earnings From Cont. Operations, 5 Yr. CAGR %	7.06	54.26	26.99	-6.53	85.56
Net Income, 5 Yr. CAGR %	9.29	227.26	27.12	-5.28	85.56
Normalized Net Income, 5 Yr. CAGR %	-14.91	34.95	15.57	-14.7	4.6
Diluted EPS Before Extra, 5 Yr. CAGR %	9.28	155.44	27.12	-5.33	85.45
Accounts Receivable, 5 Yr. CAGR %	-10.45	-22.87	-30.61	-20.88	-32.41
Inventory, 5 Yr. CAGR %	-27.97	-67.91	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	12.31	-24.32	-32.74	-36.77	-43.72
Total Assets, 5 Yr. CAGR %	-2.86	-5.9	-13.76	-14.87	-23.6
Tangible Book Value, 5 Yr. CAGR %	-1.36	-41.39	-29.98	-33.74	-25.7
Common Equity, 5 Yr. CAGR %	-2.75	-8.35	-15.36	-14.64	-35.56
Cash From Operations, 5 Yr. CAGR %	-6.31	13.61	-23.64	-23.09	-26.79
Capital Expenditures, 5 Yr. CAGR %	-0.13	-62	-34.08	-23.54	-70.82
Levered Free Cash Flow, 5 Yr. CAGR %	10.44	65.21	-36.15	3.83	-0.17
Unlevered Free Cash Flow, 5 Yr. CAGR %	7.87	68.51	-34.48	1.75	-2.79