S.C. IOR S.A.

IORB

S.C. IOR S.A. designs, produces, and sells opto-mechanical apparatus in Romania. The company offers sport optics, including hunting and tactical scopes, spotting scopes, binoculars, red-dots, and scop...

Website | Ophthalmic Goods | Other

Automated Financial Analysis

🤵

Financial Advisor Insight

"Current valuation levels are elevated, suggesting the price may be ahead of fundamentals. Momentum is currently negative, indicating caution for short-term entries. Growth forecasts are robust, which could drive future appreciation."

Sentiment: Neutral Action: Watch

"Mixed financial indicators presenting a balanced risk/reward profile."

Strong Revenue Growth (23.6% CAGR).
Overvalued based on PE (Current: 174.1 vs Fair: 15).
Bearish Trend (SMA50 < SMA200).
Forecast: Continued Revenue Growth (~73.2% next year).

Technical Analysis

Trend Bearish (Long Term)
RSI (14) 47.8
SMA 50 0.22
SMA 200 0.22

Price Valuation

Current Price 0.22
Fair Value (PE 15) 0.02
Overvalued 91%
Graham Number 0.08
Downside 64%

Forecast

Rev Forecast (Next Yr) 30M
Growth Forecast 73.2%

📊 Market & Peer Context

Benchmark: BET
Volatility (Beta)
-0.1
Less Volatile than Market
Correlation
-0.01
Moves with Market
Relative Strength (1Y)
-60.46%
vs Benchmark
Index Returns (1Y)
69.8%
BET

Historical Performance

Metric 5Y 3Y 1Y YTD 6M 3M 1M 1W
IORB - - -1.8% -2.7% 4.8% 0.0% 0.0% 0.0%
BET - 132.5% 69.8% 18.5% 33.0% 5.8% 2.6% 1.7%
Alpha (Diff) - - -71.6% -21.2% -28.3% -5.8% -2.6% -1.7%

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)
0.10
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
0%
Target: > 0.8
ROIC (Return on Capital)
1.15%
Target: Positive
ROIC vs WACC
ROIC: 1.2% / WACC: 299,939.3%
Target: > WACC
ROE (Return on Equity)
0.6%
Target: > 10%
EBITDA Positive
5.92M
Target: > 0

ETAPA 2 • CRITERII

5/9
Interest Coverage
Target: > 3x • 0.0x
Miss
Net Margin vs Industry
Target: > 0.0% • 2.6%
Passed
ROA vs Industry
Target: > 3.6% • 0.9%
Miss
Current Ratio
Target: > 1.5 • 1.78
Passed
Assets Growth (5y)
Target: > 0% • 9.6% 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 • 2.65
Passed
Revenue CAGR (5y)
Target: > 5% • 23.6%
Passed

SNAPSHOT COMPANIE

Capitalizare
0.16B RON
EBITDA
5.92M
P/E Ratio
174.07
PEG Ratio
7.37
Dividend Yield
0.00%
Beta
-0.10
Valoare Intrinsecă (Graham)
0.08 RON
Discount
-64.2%

Balance Sheet

Annual Data
Metric TTM 2024 2024 2023 2022
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Cash & Equivalents 75,195,600 62,093,175 29,195,105 17,131,715 13,778,674
Totalcash 75,195,600 62,093,175 29,195,105 17,131,715 13,778,674
Cash Growth 32.65% 112.68% 70.42% 24.34% 14.12%
Accounts Receivable 3,725,222 3,353,429 3,545,608 5,217,324 5,239,506
Other Receivables 3,344,001 3,595,320 4,000,551 4,686,673 5,024,121
Receivables 7,069,223 6,948,749 7,546,159 9,903,997 10,263,627
Inventory 75,017,565 62,501,439 33,669,934 24,132,851 21,868,290
Prepaid Expenses 8,857 4,538 4,014 8,993 19,023
Assetsc 157,291,245 131,547,901 70,415,212 51,177,556 45,929,614
Property, Plant & Equipment 114,850,221 115,045,293 120,729,419 123,759,636 126,179,686
Other Intangible Assets 100,504 78,262 59,254 74,593 31,037
Other Long-Term Assets - 268,500 5,871 - 102,120
Assets 272,364,964 247,100,330 191,297,688 175,067,733 172,362,964
Accounts Payable 42,420,249 8,423,744 1,082,748 1,808,866 1,352,982
Accrued Expenses - - - 29,384,850 29,548,293
Short-Term Debt - - - - 3,400
Current Portion of Long-Term Debt - - - - -
Current Income Taxes Payable - - - 6,422,126 5,721,446
Current Unearned Revenue - 31,167,815 808,870 293,067 370,521
Other Current Liabilities - 34,371,080 34,201,584 208,856 244,021
Total Current Liabilities 42,420,249 73,962,639 36,093,202 38,117,765 37,240,663
Long-Term Debt - 15,698,260 15,699,837 15,619,609 19,804,770
Other Long-Term Liabilities 50,315,403 - - - -
Total Liabilities 92,735,652 89,660,899 51,793,039 53,737,374 57,045,433
Common Stock 72,279,309 72,250,494 55,228,871 37,713,853 31,663,417
Retained Earnings 6,466,413 6,861,012 -307,762 -4,250,973 -12,844,809
Comprehensive Income & Other 100,883,590 78,327,925 84,583,540 87,867,479 96,498,923
Equity 179,629,312 157,439,431 139,504,649 121,330,359 115,317,531
Total Liabilities & Equity 272,364,964 247,100,330 191,297,688 175,067,733 172,362,964
Filing Date Shares Outstanding 722,504,942 722,504,942 552,288,710 377,138,531 316,634,167
Total Common Shares Outstanding 722,504,942 722,504,942 552,288,710 377,138,531 316,634,167
Book Value Per Share 0.25 0.22 0.25 0.32 0.36
Tangible Book Value 179,528,808 157,361,169 139,445,395 121,255,766 115,286,494
Tangible Book Value Per Share 0.25 0.22 0.25 0.32 0.36
Total Debt - 15,698,260 15,699,837 15,619,609 19,808,170
Net Cash (Debt) 75,195,600 46,394,915 13,495,268 1,512,106 -6,029,496
Net Cash Growth 32.65% 243.79% 792.48% - -
Netcashpershare 0.10 0.06 0.02 0.00 -0.02
Working Capital 114,870,996 57,585,262 34,322,010 13,059,791 8,688,951
Land - 89,782,166 95,381,540 96,674,267 98,575,107
Buildings - 87,838,833 99,994,873 108,882,688 115,409,380
Machinery - 28,485,900 27,071,890 26,503,761 24,783,333
Construction In Progress - 2,333,741 592,292 220,000 443,685

Cash Flow Statement

Annual Data
Metric TTM 2024 2024 2023 2022
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Net Income - - - - -
Depreciation & Amortization - - - - -
Change in Accounts Receivable - - - - -
Change in Inventory - - - - -
Change in Accounts Payable - - - - -
Change in Other Net Operating Assets - - - - -
Other Operating Activities - - - - -
Ncfo - - - - -
Capex - - - - -
Ncfi - - - - -
Long-Term Debt Issued - - - - -
Long-Term Debt Repaid - - - - -
Net Debt Issued (Repaid) - - - - -
Common Dividends Paid - - - - -
Other Financing Activities - - - - -
Financing Cash Flow - - - - -
Net Cash Flow - - - - -
Free Cash Flow - - - - -
Fcf Margin - - - - -
Levered Free Cash Flow - - - - -
Unlevered Free Cash Flow - - - - -
Cash Interest Paid - - - - -
Foreign Exchange Rate Adjustments - - - - -
Change Working Capital - - - - -

Income Statement

Annual Data
Metric TTM 2024 2024 2023 2022
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Revenue 51,927,832 34,468,103 17,157,204 22,740,433 17,479,691
Revenue Growth 194.22% 100.90% -24.55% 30.10% 18.40%
Operating Revenue 51,927,832 34,468,103 17,157,204 22,740,433 17,479,691
Other Revenue - - - - -
Cost of Revenue 24,360,259 5,770,647 -4,118,084 3,842,476 3,445,114
Gp 27,567,573 28,697,456 21,275,288 18,897,957 14,034,577
Selling, General & Admin 25,222,340 23,181,355 19,231,977 16,041,019 14,931,433
Other Operating Expenses -2,808,255 -407,850 -2,003,887 -158,706 -3,486,065
Operating Expenses 24,846,364 25,672,468 19,574,275 18,056,244 13,426,172
Operating Income 2,721,209 3,024,988 1,701,013 841,713 608,405
Interest Expense -2,414,900 -1,306,517 -953,866 -506,440 -505,504
Interest & Investment Income 1,836,209 146,082 185,103 205,334 108,889
Other Non Operating Income (Expenses) -553,921 -553,921 -141,161 187,233 91,643
EBT Excluding Unusual Items 1,588,597 1,310,632 791,089 727,840 303,433
Other Unusual Items - - - -9,573 -31,877
Pretax Income 1,588,597 1,310,632 791,089 718,267 271,556
Income Tax Expense 432,883 397,472 131,818 118,078 45,623
Net Income 1,155,714 913,160 659,271 600,189 225,933
Net Income to Common 1,155,714 913,160 659,271 600,189 225,933
Net Income Growth -64.84% 38.51% 9.84% 165.65% -
Shares Basic 722,504,942 722,504,942 552,288,710 377,138,531 316,634,167
Shares Outstanding (Diluted) 722,504,942 722,504,942 552,288,710 377,138,531 316,634,167
Shares Yo Y - 0.31 0.46 0.19 0.04
Eps Basic 0.00 0.00 0.00 0.00 0.00
EPS (Diluted) 0.00 0.00 0.00 0.00 0.00
EPS Growth - 5.87% -25.02% 123.14% -
Free Cash Flow - - - - -
Gross Margin 53.09% 83.26% 124.00% 83.10% 80.29%
Operating Margin 5.24% 8.78% 9.91% 3.70% 3.48%
Profit Margin 2.23% 2.65% 3.84% 2.64% 1.29%
Free Cash Flow Margin - - - - -
Effective Tax Rate 0.27 0.30 0.17 0.16 0.17
EBITDA 5,153,488 5,923,951 4,047,198 3,015,644 2,589,209
D&A For EBITDA 2,432,279 2,898,963 2,346,185 2,173,931 1,980,804
EBITDA Margin 9.92% 17.19% 23.59% 13.26% 14.81%
EBIT 2,721,209 3,024,988 1,701,013 841,713 608,405
EBIT Margin 5.24% 8.78% 9.91% 3.70% 3.48%
Revenue as Reported 69,275,552 59,984,417 34,069,837 31,116,522 26,274,092
Payoutratio - - - - -

Ratios and Metrics

Annual Data
Metric TTM 2024 2024 2023 2022
Fiscal Year 2,025 2,024 2,023 2,022 2,021
Fiscal Quarter Q3 Q4 Q4 Q4 Q4
Marketcap 166,176,137 129,235,558 90,513,247 30,695,792 30,695,792
Market Cap Growth 476.29% 42.78% 194.87% - -
Enterprise Value 90,980,536 72,547,708 61,570,627 17,079,481 20,767,761
Last Close Ratios 23.00% 23.40% 24.00% 30.21% 30.21%
Pe 143.84 141.53 137.29 51.14 135.86
PS Ratio 3.20 3.75 5.28 1.35 1.76
PB Ratio 0.93 0.82 0.65 0.25 0.27
P/TBV Ratio 0.93 0.82 0.65 0.25 0.27
P/FCF Ratio - - - - -
P/OCF Ratio - - - - -
EV/Sales Ratio 1.75 2.11 3.59 0.75 1.19
EV/EBITDA Ratio 17.65 12.25 15.21 5.66 8.02
EV/EBIT Ratio 33.43 23.98 36.20 20.29 34.14
EV/FCF Ratio - - - - -
Debt / Equity Ratio - 0.10 0.11 0.13 0.17
Debt / EBITDA Ratio - 2.65 3.88 5.18 7.65
Debt / FCF Ratio - - - - -
Asset Turnover 20.00% 15.70% 9.40% 13.10% 10.20%
Inventory Turnover 34.60% 12.00% - 16.70% 15.50%
Quick Ratio 1.94 0.93 1.02 0.71 0.65
Current Ratio 3.71 1.78 1.95 1.34 1.23
Roe 0.69% 0.62% 0.51% 0.51% 0.20%
Return on Assets (ROA) 0.66% 0.86% 0.58% 0.30% 0.22%
Return on Capital (ROIC) 1.01% 1.15% 0.73% 0.39% 0.29%
Return on Capital Employed (ROCE) 0.01 0.02 0.01 0.01 0.01
Earningsyield 0.70% 0.71% 0.73% 1.96% 0.74%
FCF Yield - - - - -
Payout Ratio - - - - -
Buyback Yield / Dilution - -30.82% -46.44% -19.11% -3.94%

Business Metrics

Annual Data
Metric 2024 2023 2020 2019 2018
Fiscal Year 2,024 2,023 2,022 2,021 2,020
Category Names Revenue by Product Revenue by Geography - - -
Fiscal Quarter Q4 Q4 Q4 Q4 Q4

Price History

Sep 28, 2023 — Jan 12, 2026 238 Records
Date Open High Low Close Volume
2026-01-12 0.20 0.22 0.20 0.22 2,350
2026-01-09 0.20 0.20 0.20 0.20 7,000
2026-01-08 0.21 0.21 0.21 0.21 17,000
2025-12-30 0.22 0.23 0.22 0.23 2,000
2025-12-29 0.22 0.22 0.22 0.22 60
2025-12-22 0.22 0.22 0.22 0.22 189
2025-12-15 0.20 0.23 0.20 0.23 1,000
2025-12-11 0.23 0.23 0.23 0.23 9,015
2025-12-10 0.21 0.21 0.21 0.21 640
2025-12-08 0.21 0.21 0.21 0.21 10,000
2025-11-27 0.23 0.23 0.23 0.23 3,652
2025-11-24 0.23 0.23 0.22 0.22 53,595
2025-11-19 0.22 0.23 0.21 0.23 9,419
2025-11-12 0.24 0.24 0.24 0.24 1,000
2025-11-11 0.23 0.23 0.23 0.23 4,934
2025-11-10 0.25 0.26 0.24 0.25 35,803
2025-11-07 0.24 0.25 0.24 0.25 37,323
2025-11-06 0.22 0.22 0.22 0.22 5,000
2025-11-05 0.21 0.28 0.21 0.24 92,685
2025-11-04 0.20 0.21 0.20 0.21 30,177
2025-10-30 0.21 0.21 0.20 0.20 20,000
2025-10-29 0.20 0.20 0.20 0.20 5,654
2025-10-27 0.21 0.21 0.21 0.21 6,000
2025-10-22 0.19 0.19 0.19 0.19 1,408
2025-10-20 0.21 0.21 0.21 0.21 100
2025-10-17 0.21 0.21 0.21 0.21 100
2025-10-15 0.19 0.19 0.19 0.19 450
2025-10-13 0.20 0.20 0.19 0.19 4,933
2025-10-10 0.21 0.21 0.21 0.21 4,444
2025-10-09 0.22 0.22 0.21 0.21 13,500
2025-10-08 0.21 0.22 0.21 0.22 34,689
2025-10-02 0.20 0.22 0.19 0.22 1,278
2025-09-24 0.19 0.19 0.19 0.19 90
2025-09-19 0.20 0.22 0.20 0.22 6,800
2025-09-18 0.22 0.22 0.21 0.21 389
2025-09-17 0.21 0.23 0.21 0.21 5,405
2025-09-16 0.21 0.21 0.21 0.21 2,000
2025-09-12 0.21 0.21 0.21 0.21 6,410
2025-09-11 0.21 0.21 0.21 0.21 5,000
2025-09-10 0.21 0.21 0.21 0.21 3,171
2025-09-08 0.23 0.23 0.23 0.23 339
2025-09-05 0.20 0.20 0.20 0.20 10
2025-09-03 0.23 0.23 0.23 0.23 4,500
2025-09-01 0.20 0.20 0.20 0.20 101
2025-08-29 0.20 0.23 0.20 0.23 1,500
2025-08-21 0.23 0.23 0.23 0.23 11
2025-08-20 0.20 0.20 0.20 0.20 271
2025-08-18 0.20 0.23 0.20 0.23 7,010
2025-08-14 0.23 0.23 0.23 0.23 10
2025-08-12 0.20 0.20 0.20 0.20 5