S.C. 24 Ianuarie S.A.

IANY

S.C. 24 Ianuarie S.A. manufactures and sells equipment for the power, metallurgic and ferrous metallurgy, chemical, and petrochemical industries primarily in Romania.Its products include casings, stac...

Website | Miscellaneous Industrial And Commercial Machinery And Equipment | Other

Automated Financial Analysis

🤵

Financial Advisor Insight

"Current valuation levels are elevated, suggesting the price may be ahead of fundamentals."

Sentiment: Neutral Action: Watch

"Financial analysis reveals potential risks regarding growth or leverage that warrant caution."

Liquidity concern (Current Ratio < 1).
Overvalued based on PE (Current: 26.0 vs Fair: 15).
Significantly Undervalued (Trading 132% below Graham Number).

Technical Analysis

Trend N/A
RSI (14) N/A
SMA 50 N/A
SMA 200 N/A

Price Valuation

Current Price 11.50
Fair Value (PE 15) 6.64
Overvalued 42%
Graham Number 26.72
Upside 132%

Forecast

Rev Forecast (Next Yr) 52M
Growth Forecast -8.8%

📊 Market & Peer Context

Benchmark: BET
Volatility (Beta)
1
Less Volatile than Market
Correlation
0
Moves with Market
Relative Strength (1Y)
-87.61%
vs Benchmark
Index Returns (1Y)
58.4%
BET

Historical Performance

Metric 5Y 3Y 1Y YTD 6M 3M 1M 1W
IANY - - -57.1% 0.0% 21.1% 0.0% 0.0% 0.0%
BET - 144.7% 58.4% 21.9% 25.9% 8.6% 1.5% -0.3%
Alpha (Diff) - - -115.4% -21.9% -4.9% -8.6% -1.5% +0.3%

Financial Reports

Price Chart

Sector: Other

Based on Market Cap
LEADER
SCD
Zentiva S.A.
3,151M
ONE
One United Properties SA
2,964M
EVER
Evergent Investments SA
2,701M
CRC
Chimcomplex S.A.
2,531M
LION
Lion Capital S.A.
2,412M
FP
Fondul Proprietatea SA
2,339M
AQ
Aquila Part Prod Com S.A.
2,062M
INFINITY
Infinity Capital Investments S.A.
1,981M
SFG
Sphera Franchise Group S.A.
1,539M
ARS
Aerostar S.A.
1,462M
SOCP
SOCEP S.A.
1,187M
GREEN
Green Tech International S.A.
1,111M
ALR
Alro S.A.
1,071M
WINE
Purcari Wineries Public Company Limited
789M
AROBS
AROBS Transilvania Software S.A.
706M
COTE
Conpet S.A.
677M
CMVX
Comvex S.A.
662M
TTS
TTS (Transport Trade Services) S.A.
589M
IMP
Impact Developer & Contractor S.A.
567M
DN
Dn Agrar Group S.A.
463M
SMTL
Simtel Team S.A.
459M
BVB
Bursa de Valori Bucuresti SA
371M
OIL
Oil Terminal S.A.
342M
SIDG
S.C. ArcelorMittal Hunedoara S.A.
342M
IARV
IAR S.A.
319M
GSH
GRUP SERBAN HOLDING SA
312M
SCDM
S.C. Unirea Shopping Center S.A.
258M
RCHI
Societatea Comerciala Compania Hoteliera Intercontinental Romania S.A.
238M
FOSB
SC Foraj Sonde SA Craiova
237M
PPLI
Professional Imo Partners S.A.
232M

ETAPA 1 • MUST HAVE

4/8
Healthy Leverage (Debt/Equity)
0.52
Target: < 1.5
Gross Margin vs Industry
0.0% vs 0.0%
Target: > 0.0%
Operating Cash Flow vs Profit
0%
Target: > 1.0
Free Cash Flow vs Profit
-317%
Target: > 0.8
ROIC (Return on Capital)
1.10%
Target: Positive
ROIC vs WACC
ROIC: 1.1% / WACC: 14,946.2%
Target: > WACC
ROE (Return on Equity)
0.6%
Target: > 10%
EBITDA Positive
3.66M
Target: > 0

ETAPA 2 • CRITERII

2/9
Interest Coverage
Target: > 3x • 0.0x
Miss
Net Margin vs Industry
Target: > 0.0% • 0.6%
Passed
ROA vs Industry
Target: > 3.6% • 0.9%
Miss
Current Ratio
Target: > 1.5 • 0.85
Miss
Assets Growth (5y)
Target: > 0% • 4.1% CAGR
Passed
FCF CAGR (5y)
Target: > 5% • 0.0%
Miss
EV/EBITDA vs Industry
Target: < Industry • 0.0 vs 0.0
Miss
Net Debt / EBITDA
Target: < 3 • 4.92
Miss
Revenue CAGR (5y)
Target: > 5% • 0.6%
Miss

SNAPSHOT COMPANIE

Capitalizare
0.01B RON
EBITDA
3.66M
P/E Ratio
25.98
PEG Ratio
40.92
Dividend Yield
0.00%
Beta
1.00
Valoare Intrinsecă (Graham)
26.72 RON
Discount
+132.3%

Balance Sheet

Annual Data
Metric TTM 2024 2024 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Cash & Equivalents 70,727 62,687 502,561 519,429 632,450
Totalcash 70,727 62,687 502,561 519,429 632,450
Cash Growth 14.51% -87.53% -3.25% -17.87% 37.28%
Accounts Receivable 4,149,110 2,892,568 5,477,968 4,097,084 3,152,023
Other Receivables 324,536 182,728 1,122,042 - 204,886
Receivables 4,473,646 3,075,296 6,600,010 4,097,084 3,356,909
Inventory 21,741,300 21,932,395 14,001,389 17,996,412 21,652,468
Prepaid Expenses - 79,295 93,598 - -
Other Current Assets 201,495 - - - 38,421
Assetsc 26,487,168 25,149,673 21,197,558 22,612,925 25,680,248
Property, Plant & Equipment 40,389,164 42,294,449 42,587,886 38,018,881 38,119,003
Other Intangible Assets 2,758 15,419 44,857 15,999 49,088
Other Long-Term Assets 460,083 456,123 468,797 612,002 139,212
Assets 67,339,173 67,915,664 64,299,098 61,259,807 63,987,551
Accounts Payable 5,741,541 5,737,843 5,153,713 5,988,547 9,309,478
Accrued Expenses - - - - -
Short-Term Debt - - - - -
Current Portion of Long-Term Debt 15,937,147 15,495,588 14,122,978 14,255,354 10,314,015
Current Income Taxes Payable - - - - -
Current Unearned Revenue 7,629,324 6,762,850 3,651,782 3,689,066 5,752,606
Other Current Liabilities 1,253,896 1,755,017 1,250,644 1,311,163 1,724,167
Total Current Liabilities 30,561,908 29,751,298 24,179,117 25,244,130 27,100,266
Long-Term Debt 1,284,890 2,532,744 3,604,424 - 720,833
Long-Term Unearned Revenue 412,994 577,612 856,615 1,136,235 1,437,179
Other Long-Term Liabilities 22,996 66,949 125,015 477,269 754,361
Total Liabilities 32,282,788 32,928,603 28,765,171 26,857,634 30,012,639
Common Stock 1,220,635 1,220,635 1,220,635 1,220,635 1,220,635
Retained Earnings 1,206,075 1,137,783 1,918,297 7,005,905 1,110,959
Comprehensive Income & Other 32,629,675 32,628,643 32,394,995 26,175,633 31,643,318
Equity 35,056,385 34,987,061 35,533,927 34,402,173 33,974,912
Total Liabilities & Equity 67,339,173 67,915,664 64,299,098 61,259,807 63,987,551
Filing Date Shares Outstanding 488,254 488,254 - 488,254 488,254
Total Common Shares Outstanding 488,254 488,254 - 488,254 488,254
Book Value Per Share 71.80 71.66 - 70.46 69.58
Tangible Book Value 35,053,627 34,971,642 35,489,070 34,386,174 33,925,824
Tangible Book Value Per Share 71.79 71.63 - 70.43 69.48
Total Debt 17,222,037 18,028,332 17,727,402 14,255,354 11,034,848
Net Cash (Debt) -17,151,310 -17,965,645 -17,224,841 -13,735,925 -10,402,398
Netcashpershare -35.13 -36.80 - -28.13 -21.31
Working Capital -4,074,740 -4,601,625 -2,981,559 -2,631,205 -1,420,018
Land - 23,488,771 23,488,770 23,488,770 23,488,770
Buildings - 7,733,515 7,677,549 6,496,047 6,496,047
Machinery - 13,605,617 14,682,968 29,378,780 28,152,211
Construction In Progress - 1,780,571 693,192 695,082 76,012

Cash Flow Statement

Annual Data
Metric TTM 2024 2024 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Net Income - 216,151 1,540,422 961,890 539,999
Depreciation & Amortization - 2,724,249 - 2,080,402 -
Other Operating Activities - -590,142 2,248,051 -5,414,789 -231,693
Ncfo - 2,350,258 3,788,473 -2,372,497 308,306
Ocf Growth - -37.96% - - -74.12%
Capex - -3,036,250 -6,983,379 -2,508,625 -1,495,833
Sale (Purchase) of Intangibles - - - - -
Other Investing Activities - 18 12 9 31,463
Ncfi - -3,036,232 -6,983,367 -2,508,616 -1,464,370
Long-Term Debt Issued - 291,434 3,656,411 5,354,959 1,379,441
Long-Term Debt Repaid - -62,202 -59,022 -59,676 -51,639
Net Debt Issued (Repaid) - 229,232 3,597,389 5,295,283 1,327,802
Common Dividends Paid - - -419,363 -527,191 -
Financing Cash Flow - 229,232 3,178,026 4,768,092 1,327,802
Net Cash Flow - -456,742 -16,868 -113,021 171,738
Free Cash Flow - -685,992 -3,194,906 -4,881,122 -1,187,527
Free Cash Flow Growth - - - - -
Fcf Margin - -1.87% -5.55% -8.07% -2.58%
Fcfps - -1.41 - -10.00 -2.43
Levered Free Cash Flow - -452,163 -5,409,278 -1,130,407 -10,390,044
Unlevered Free Cash Flow - 80,972 -5,013,838 -1,017,534 -10,311,560
Cash Interest Paid - 1,010,206 632,704 186,027 125,575
Cash Income Tax Paid - 19,005 204,522 129,393 63,875
Sale of Property, Plant & Equipment - - - - -

Income Statement

Annual Data
Metric TTM 2024 2024 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Revenue 36,550,961 36,658,296 57,531,084 60,461,766 45,972,719
Revenue Growth -9.13% -36.28% -4.85% 31.52% 28.62%
Cost of Revenue 10,884,253 9,359,682 26,235,937 30,982,760 21,023,981
Gp 25,666,708 27,298,614 31,295,147 29,479,006 24,948,738
Selling, General & Admin 16,856,715 18,604,410 19,340,215 25,862,276 21,681,093
Other Operating Expenses 5,140,603 5,033,330 7,407,456 10,551 114,862
Operating Expenses 24,621,547 26,361,988 28,889,260 25,872,827 21,795,955
Operating Income 1,045,161 936,626 2,405,887 3,606,179 3,152,783
Interest Expense -669,016 -853,017 -632,704 -180,597 -125,575
Interest & Investment Income 15 18 12 9 11
Currency Exchange Gain (Loss) - - - -302,625 -370,688
Other Non Operating Income (Expenses) -242,226 141,810 -41,437 - 65
EBT Excluding Unusual Items 133,934 225,437 1,731,758 3,122,966 2,656,596
Asset Writedown - - - -2,080,403 -2,045,269
Pretax Income 133,934 225,437 1,731,758 1,042,563 611,327
Income Tax Expense -5,426 9,286 191,336 80,673 71,328
Net Income 139,360 216,151 1,540,422 961,890 539,999
Net Income to Common 139,360 216,151 1,540,422 961,890 539,999
Net Income Growth -74.87% -85.97% 60.15% 78.13% 183.69%
Shares Basic 488,254 488,254 - 488,254 488,254
Shares Outstanding (Diluted) 488,254 488,254 - 488,254 488,254
Eps Basic 0.29 0.44 - 1.97 1.11
EPS (Diluted) 0.29 0.44 - 1.97 1.11
EPS Growth -74.87% - - 78.13% -
Free Cash Flow - -685,992 -3,194,906 -4,881,122 -1,187,527
Free Cash Flow Per Share - -1.41 - -10.00 -2.43
Gross Margin 70.22% 74.47% 54.40% 48.76% 54.27%
Operating Margin 2.86% 2.56% 4.18% 5.96% 6.86%
Profit Margin 0.38% 0.59% 2.68% 1.59% 1.18%
Free Cash Flow Margin - -1.87% -5.55% -8.07% -2.58%
Effective Tax Rate - 0.04 0.11 0.08 0.12
EBITDA 3,755,960 3,660,875 4,486,289 5,686,581 5,198,051
D&A For EBITDA 2,710,799 2,724,249 2,080,402 2,080,402 2,045,268
EBITDA Margin 10.28% 9.99% 7.80% 9.41% 11.31%
EBIT 1,045,161 936,626 2,405,887 3,606,179 3,152,783
EBIT Margin 2.86% 2.56% 4.18% 5.96% 6.86%
Revenue as Reported 39,308,417 45,638,814 53,402,418 59,615,351 48,338,551
Payoutratio - - 27.22% 54.81% -

Ratios and Metrics

Annual Data
Metric TTM 2024 2024 2022 2021
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Marketcap 4,638,413 10,741,588 7,812,064 6,835,556 6,835,556
Market Cap Growth - 37.50% 14.29% - -
Enterprise Value 21,919,413 28,670,078 23,184,774 19,098,506 16,446,556
Last Close Ratios 950.00% 2,200.00% 1,542.37% 780.89% 780.89%
Pe 33.28 49.70 5.07 7.11 12.66
PS Ratio 0.13 0.29 0.14 0.11 0.15
PB Ratio 0.13 0.31 0.22 0.20 0.20
P/TBV Ratio 0.13 0.31 0.22 0.20 0.20
P/FCF Ratio - - - - -
P/OCF Ratio - 4.57 2.06 - 22.17
EV/Sales Ratio 0.60 0.78 0.40 0.32 0.36
EV/EBITDA Ratio 5.84 7.83 5.17 3.36 3.16
EV/EBIT Ratio 20.97 30.61 9.64 5.30 5.22
EV/FCF Ratio - - - - -
Debt / Equity Ratio 0.49 0.52 0.50 0.41 0.33
Debt / EBITDA Ratio 4.59 4.92 3.95 2.51 2.12
Debt / FCF Ratio - - - - -
Asset Turnover 54.90% 55.50% 91.60% 96.50% 75.50%
Inventory Turnover 53.00% 52.10% 164.00% 156.30% 115.80%
Quick Ratio 0.15 0.11 0.29 0.18 0.15
Current Ratio 0.87 0.85 0.88 0.90 0.95
Roe 0.40% 0.61% 4.41% 2.81% 1.60%
Return on Assets (ROA) 0.98% 0.89% 2.40% 3.60% 3.23%
Return on Capital (ROIC) 1.24% 1.10% 2.95% 4.81% 4.94%
Return on Capital Employed (ROCE) 0.03 0.03 0.06 0.10 0.09
Earningsyield 3.00% 2.01% 19.72% 14.07% 7.90%
FCF Yield - -6.39% -40.90% -71.41% -17.37%
Payout Ratio - - 27.22% 54.81% -

Price History

Oct 17, 2023 — Dec 16, 2025 30 Records
Date Open High Low Close Volume
2025-12-16 11.50 11.50 11.50 11.50 10
2025-09-26 9.50 9.50 9.50 9.50 6
2025-08-25 13.20 13.20 13.20 13.20 150
2025-06-19 18.80 18.80 18.80 18.80 10
2025-03-05 26.60 26.80 26.60 26.80 120
2025-02-10 23.00 23.00 23.00 23.00 63
2025-02-04 23.00 23.00 23.00 23.00 100
2025-02-03 23.00 23.00 23.00 23.00 100
2025-01-30 23.00 23.00 23.00 23.00 100
2025-01-23 23.20 23.20 23.20 23.20 2
2024-12-02 22.00 22.00 22.00 22.00 8
2024-11-19 23.60 23.60 23.40 23.40 48
2024-10-23 23.20 23.20 23.20 23.20 1
2024-09-05 27.00 27.00 26.40 26.40 39
2024-09-04 26.20 26.20 26.20 26.20 6
2024-07-22 27.20 27.20 27.20 27.20 65
2024-07-08 21.00 21.00 21.00 21.00 45
2024-05-31 18.00 18.00 18.00 18.00 1
2024-05-21 18.10 18.10 18.10 18.10 49
2024-04-16 25.40 25.40 25.40 25.40 6
2024-03-15 21.80 21.80 21.80 21.80 5
2024-03-07 20.80 20.80 20.80 20.80 32
2024-02-19 21.00 23.00 16.00 18.00 413
2024-02-16 21.00 21.00 21.00 21.00 100
2024-01-23 21.00 21.00 21.00 21.00 21
2024-01-22 27.00 27.00 27.00 27.00 137
2023-12-21 16.00 16.00 16.00 16.00 61
2023-12-20 29.60 29.60 21.00 21.00 34
2023-10-31 42.40 42.40 42.40 42.40 2
2023-10-17 38.00 38.00 38.00 38.00 30