Estados financieros detallados de Bon Natural Life Limited (BON): cuenta de resultados, balance general y flujo de caja. Sigue la evolución de márgenes, deuda, liquidez y rentabilidad año a año con hasta 20 años de histórico.
Resumen del Análisis
Bon Natural Life Limited registró ingresos de $18.7M en el último ejercicio fiscal, con un CAGR de 5 años del 0.5%.
Márgenes de los últimos 12 meses: margen bruto 20.8%, margen operativo -8.7%, margen neto -10.7%.
Al precio actual de $1.13, BON presenta beneficios negativos (P/E no significativo) y un ROE del -3.59%. La capitalización bursátil es de $7M.
Cuenta de Resultados (10 años)
| Año | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Ingresos | $10.8M | $16.4M | $18.2M | $25.5M | $29.9M | $29.5M | $23.8M | $18.7M |
| Coste de Ventas | $8.4M | $11.1M | $13.0M | $18.4M | $20.5M | $20.7M | $16.7M | $14.8M |
| Beneficio Bruto | $2.4M | $5.3M | $5.2M | $7.1M | $9.4M | $8.8M | $7.1M | $3.9M |
| I+D | $556090 | $522867 | $205359 | $249050 | $424558 | $298469 | $1.6M | $754193 |
| Generales y Administrativos | $1.2M | $1.6M | $1.5M | $1.5M | $2.4M | $2.6M | $3.6M | $4.7M |
| Gastos Operativos | $1.8M | $2.1M | $1.7M | $1.7M | $1.5M | $2.9M | $5.2M | $5.5M |
| Beneficio Operativo | $602142 | $3.2M | $3.5M | $5.4M | $7.9M | $5.9M | $1.9M | -$1.6M |
| EBITDA | $826226 | $3.5M | $3.7M | $6.1M | $8.4M | $7.0M | $2.3M | -$57825 |
| Gastos por Intereses | $286461 | $333190 | $329102 | $417266 | $446884 | $238224 | $303255 | $366180 |
| Beneficio Antes de Impuestos | $405654 | $3.0M | $3.7M | $5.4M | $7.5M | $5.6M | $715939 | -$1.7M |
| Impuestos | $182278 | $427194 | $556262 | $820931 | $1.3M | $1.0M | $351179 | $339414 |
| Beneficio Neto | $223376 | $2.6M | $3.0M | $4.6M | $6.2M | $4.6M | $398172 | -$2.0M |
| BPA | $0.43 | $4.98 | $5.80 | $170.00 | $185.75 | $125.75 | $0.17 | $-0.72 |
| BPA Diluido | $0.43 | $4.98 | $5.80 | $170.00 | $185.75 | $125.00 | $0.17 | $-0.72 |
| Acciones en Circulación (Diluidas) | $516667 | $516667 | $521065 | $670624 | $839606 | $919811 | $2.4M | $2.8M |
Cuenta de Resultados (Trimestral)
| Año | 2024-Q1 | 2024-Q3 | 2025-Q1 | 2025-Q3 |
|---|
| Ingresos | $10.2M | $13.7M | $7.9M | $10.7M |
| Beneficio Bruto | $3.0M | $4.1M | $1.9M | $2.0M |
| Beneficio Operativo | $84506 | $1.8M | $284050 | -$1.9M |
| EBITDA | $770544 | $1.3M | $1.2M | -$1.2M |
| Beneficio Neto | -$10520 | $408691 | $169227 | -$2.2M |
| BPA | $-0.01 | $0.23 | $0.56 | $-0.79 |
| BPA Diluido | $-0.01 | $0.22 | $0.50 | $-0.79 |
Balance (10 años)
| Año | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $820856 | $293771 | $53106 | $1.9M | $840861 | $111299 | $80466 | $6.3M |
| Inversiones a Corto | 0 | 0 | 0 | $1.7M | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | $2.6M | $5.2M | $5.8M | $6.2M | $6.8M | $4.6M | $11.8M | $11.5M |
| Inventario | $9.4M | $2.6M | $1.0M | $5.7M | $1.7M | $9.4M | $1.6M | $19.2M |
| Activos Corrientes | $13.5M | $8.6M | $10.8M | $16.5M | $14.7M | $24.2M | $39.8M | $45.8M |
| Inmovilizado Material | $3.0M | $9.5M | $14.2M | $19.4M | $22.2M | $21.4M | $15.1M | $18.3M |
| Fondo de Comercio | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Activos Intangibles | $147967 | $138372 | $140993 | $411056 | $366167 | $995227 | $776995 | $6.4M |
| Activos Totales | $16.6M | $19.6M | $25.2M | $36.4M | $37.3M | $46.6M | $61.8M | $85.2M |
| Cuentas por Pagar | $2.7M | $3.2M | $1.3M | $380385 | $214585 | $1.4M | $3.4M | $7.6M |
| Deuda a Corto | $3.2M | $4.3M | $3.2M | $713543 | $4.6M | $3.2M | $6.2M | $11.4M |
| Pasivos Corrientes | $8.7M | $10.9M | $11.7M | $7.5M | $6.6M | $9.6M | $16.4M | $26.3M |
| Deuda a Largo | $3.3M | $1.4M | $2.5M | $2.3M | $189813 | $963088 | $970061 | $879416 |
| Pasivos Totales | $12.1M | $12.3M | $14.2M | $9.9M | $7.2M | $10.6M | $17.4M | $27.2M |
| Reservas | $52118 | $2.4M | $5.1M | $9.2M | $14.7M | $18.7M | $18.7M | $16.6M |
| Patrimonio Neto | $4.5M | $6.8M | $10.5M | $26.0M | $29.6M | $35.5M | $43.9M | $57.6M |
| Deuda Total | $6.5M | $6.1M | $5.7M | $3.2M | $5.4M | $4.2M | $7.3M | $12.3M |
| Deuda Neta | $5.7M | $5.8M | $5.7M | -$397747 | $4.6M | $4.1M | $7.2M | $6.1M |
| Capital Circulante | $4.7M | -$2.3M | -$856755 | $9.0M | $8.1M | $14.6M | $23.3M | $19.5M |
Balance (Trimestral)
| Año | 2024-Q1 | 2024-Q3 | 2025-Q1 | 2025-Q3 |
|---|
| Caja y Equivalentes | $717879 | $80466 | $8.9M | $6.3M |
| Activos Totales | $50.1M | $61.8M | $71.6M | $85.2M |
| Pasivos Totales | $12.8M | $17.4M | $17.7M | $27.2M |
| Patrimonio Neto | $36.7M | $43.9M | $53.5M | $57.6M |
| Deuda Total | $6.7M | $7.3M | $8.8M | $12.3M |
Flujo de Caja (10 años)
| Año | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | $223376 | $2.6M | $3.0M | $4.6M | $6.2M | $4.6M | $417684 | -$2.0M |
| Amortizaciones | $224084 | $226633 | $230597 | $286694 | $369504 | $1.2M | $1.3M | $1.3M |
| Compensación en Acciones | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cambio en Capital Circulante | -$510717 | $4.3M | -$709861 | -$652582 | -$6.8M | $249454 | -$11.7M | -$1.5M |
| Flujo de Caja Operativo | $273897 | $7.1M | $2.6M | $4.1M | -$187121 | -$651912 | -$7.7M | $141115 |
| Inversiones (CapEx) | -$1.7M | -$7.1M | -$4.3M | -$4.8M | -$4.7M | -$61906 | -$7047 | -$4.4M |
| Adquisiciones | 0 | $435964 | $1.3M | -$1.0M | $1613 | 0 | 0 | 0 |
| Recompra de Acciones | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | -$1.4M | $29931 | -$1.7M | -$700783 | -$4.9M | -$713818 | -$7.7M | -$4.2M |
Flujo de Caja (Trimestral)
| Año | 2024-Q1 | 2024-Q3 | 2025-Q1 | 2025-Q3 |
|---|
| Flujo de Caja Operativo | -$1.9M | -$5.8M | -$4.3M | $4.4M |
| Inversiones (CapEx) | -$694 | -$6356 | -$3 | -$4.4M |
| Flujo de Caja Libre | -$1.9M | -$5.8M | -$4.3M | $65100 |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | 0 | 0 | 0 | 0 |
Crecimiento y Márgenes (10 años)
| Año | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Crecimiento Ingresos (anual) | | +52.1% | +11.1% | +39.9% | +17.3% | -1.3% | -19.2% | -21.7% |
| Crecimiento Beneficio Neto (anual) | | +1052.2% | +17.6% | +51.7% | +35.9% | -26.3% | -91.3% | -601.0% |
| Crecimiento BPA (anual) | | +1058.1% | +16.5% | +2831.0% | +9.3% | -32.3% | -99.9% | -523.5% |
| Cambio en Acciones (anual) | | +0.0% | +0.9% | +28.7% | +25.2% | +9.6% | +161.2% | +14.7% |
| Crecimiento FCF (anual) | | +102.1% | -5746.0% | +58.5% | -602.5% | +85.5% | -982.9% | +45.3% |
| Margen Bruto | 22.0% | 32.2% | 28.6% | 27.9% | 31.5% | 29.9% | 29.8% | 20.8% |
| Margen Operativo | 5.6% | 19.4% | 19.0% | 21.2% | 26.4% | 20.0% | 7.9% | -8.7% |
| Margen EBITDA | 7.7% | 21.6% | 20.3% | 24.1% | 28.0% | 23.6% | 9.6% | -0.3% |
| Margen Neto | 2.1% | 15.7% | 16.6% | 18.0% | 20.9% | 15.6% | 1.7% | -10.7% |
| Margen FCF | -13.1% | 0.2% | -9.3% | -2.7% | -16.5% | -2.4% | -32.4% | -22.7% |
| Tasa Impositiva Efectiva | 44.9% | 14.3% | 15.2% | 15.1% | 16.9% | 18.0% | 49.1% | -19.8% |
Datos por Acción (10 años)
| Año | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $-2.73 | $0.06 | $-3.24 | $-1.04 | $-5.86 | $-0.78 | $-3.22 | $-1.54 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $516667 | $516667 | $521065 | $670624 | $839606 | $919196 | $2.3M | $2.8M |
Qué mirar en Basic Materials
Mineras, químicas, acero. 100% commodity-driven. Analizar con P/E puro es un error — mira posición de costes y sostenibilidad del dividendo.
- FCF yield — En commodities el FCF es oro — EPS engaña mucho
- Margen bruto — Margen bruto consistente 5y = señal de moat
- Deuda neta / EBITDA (valle) — Usar EBITDA del peor año del ciclo, no el actual
- Dividend coverage — Dividendo cubierto por FCF en año medio, no en pico
- Capex / D&A — >1x = mantienen/crecen reservas. <0.7x = están descapitalizando
- Altman Z-Score — Modelo de bankruptcy (NYU 1968) — combina liquidez, apalancamiento y rentabilidad. Clave en cíclicos
- P/B en ciclos — Commodities: 0.8-1.2x en valles, 2x+ en picos. <2x aún zona razonable
Rentabilidad
| Rentabilidad sobre capital | -3.59% |
| Rentabilidad sobre capital invertido | -2.31% |
| Rentabilidad sobre activos | -2.34% |
| Margen bruto | 20.77% |
| Margen operativo | -8.69% |
| Margen neto | -10.68% |
Salud financiera
| Deuda / Patrimonio | 0.21 |
| Ratio corriente | 1.74 |
| Piotroski F-Score | 3 |
| Altman Z-Score | 0.82 |
Ratios Clave (10 años)
| Año | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/E | 4186.05 | 361.45 | 310.34 | 12.46 | 2.91 | 0.80 | 286.76 | -2.71 |
| P/VC | 204.56 | 136.00 | 89.19 | 54.60 | 15.35 | 2.61 | 2.53 | 0.09 |
| P/V | 86.26 | 56.72 | 51.48 | 55.70 | 15.18 | 3.14 | 4.65 | 0.29 |
| Margen Bruto | 22.0% | 32.2% | 28.6% | 27.9% | 31.5% | 29.9% | 29.8% | 20.8% |
| Margen Operativo | 5.6% | 19.4% | 19.0% | 21.2% | 26.4% | 20.0% | 7.9% | -8.7% |
| Margen Neto | 2.1% | 15.7% | 16.6% | 18.0% | 20.9% | 15.6% | 1.7% | -10.7% |