Estados financieros detallados de Australian Oilseeds Holdings Limited Ordinary Shares (COOT): 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
Márgenes de los últimos 12 meses: margen bruto 6.8%, margen operativo 0.6%, margen neto -1.4%.
Al precio actual de $0.46, COOT presenta beneficios negativos (P/E no significativo) y un ROE del -27.31%. La capitalización bursátil es de $14M.
Cuenta de Resultados (10 años)
| Año | 2020 | 2021 | 2023 | 2024 | 2025 |
|---|
| Ingresos | $12.3M | $24.9M | $19.3M | $22.5M | $41.7M |
| Coste de Ventas | $9.3M | $18.8M | $16.0M | $18.6M | $38.2M |
| Beneficio Bruto | $3.0M | $6.1M | $5.0M | $3.9M | $3.5M |
| I+D | 0 | 0 | $28496 | $11464 | 0 |
| Generales y Administrativos | $1.8M | $3.2M | $1.6M | $2.0M | $3.6M |
| Gastos Operativos | $2.2M | $3.6M | $2.4M | $2.0M | $3.1M |
| Beneficio Operativo | $745928 | $2.5M | $2.6M | $2.0M | $339677 |
| EBITDA | $1.4M | $3.0M | $2.9M | $2.2M | $691037 |
| Gastos por Intereses | 0 | $5027 | $612735 | $547698 | $1.4M |
| Beneficio Antes de Impuestos | $789392 | $2.2M | $2.0M | -$14.0M | -$1.3M |
| Impuestos | 0 | 0 | $109878 | $209058 | $49094 |
| Beneficio Neto | -$736738 | -$1.2M | $1.4M | -$14.4M | -$1.2M |
| BPA | $-0.05 | $-0.08 | $0.05 | $-0.73 | $-0.06 |
| BPA Diluido | $-0.05 | $-0.08 | $0.05 | $-0.73 | $-0.06 |
| Acciones en Circulación (Diluidas) | $11.8M | $11.8M | $18.6M | $19.9M | $20.5M |
Cuenta de Resultados (Trimestral)
| Año | 2024-Q3 | 2024-Q4 | 2025-Q1 | 2025-Q2 |
|---|
| Ingresos | $10.3M | $10.4M | $9.4M | $11.5M |
| Beneficio Bruto | $830380 | $1.2M | $565575 | $860961 |
| Beneficio Operativo | -$199371 | $9522 | -$110301 | $240601 |
| EBITDA | -$221000 | $33410 | -$70393 | $647361 |
| Beneficio Neto | -$613662 | -$328299 | -$559758 | $272697 |
| BPA | $-0.03 | $-0.01 | $-0.02 | $0.01 |
| BPA Diluido | $-0.03 | $-0.01 | $-0.02 | $0.01 |
Balance (10 años)
| Año | 2020 | 2021 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $1.3M | $308162 | $80773 | $514140 | $1.5M |
| Inversiones a Corto | 0 | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | $974560 | $4.9M | $4.4M | $3.0M | $6.0M |
| Inventario | 0 | 0 | $3.1M | $4.1M | $6.0M |
| Activos Corrientes | $1.4M | $357947 | $6.5M | $11.4M | $15.7M |
| Inmovilizado Material | 0 | 0 | $7.7M | $16.0M | $16.5M |
| Fondo de Comercio | $3.4M | $3.6M | $1.7M | $1.7M | $2.6M |
| Activos Intangibles | 0 | 0 | 0 | 0 | 0 |
| Activos Totales | $120.7M | $127.9M | $31.3M | $30.0M | $35.0M |
| Cuentas por Pagar | $3.3M | $3.3M | $9.9M | $9.9M | $12.8M |
| Deuda a Corto | $5.8M | $1.3M | $3.6M | $7.2M | $15.5M |
| Pasivos Corrientes | $92115 | $2.8M | $10.2M | $18.4M | $28.3M |
| Deuda a Largo | 0 | 0 | $5.1M | $9.9M | $694801 |
| Pasivos Totales | $1.6M | $3.0M | $15.3M | $29.1M | $29.7M |
| Reservas | -$736738 | -$2.7M | $2.5M | -$18.0M | -$19.3M |
| Patrimonio Neto | $119.1M | $124.9M | $4.2M | -$882000 | $3.0M |
| Deuda Total | $7.3M | $1.3M | $6.4M | $18.1M | $17.1M |
| Deuda Neta | $6.0M | $1.0M | $6.3M | $17.6M | $15.5M |
| Capital Circulante | $1.3M | -$2.4M | -$3.7M | -$7.0M | -$12.7M |
Balance (Trimestral)
| Año | 2024-Q4 | 2025-Q1 | 2025-Q2 | 2025-Q4 |
|---|
| Caja y Equivalentes | $2.3M | $2.3M | $2.3M | $1.1M |
| Activos Totales | $53.0M | $49.5M | $34.5M | $32.3M |
| Pasivos Totales | $53.1M | $51.1M | $45.6M | $27.9M |
| Patrimonio Neto | -$2.9M | -$4.3M | $4.7M | $2.8M |
| Deuda Total | $37.0M | $10.1M | $17.1M | $18.4M |
Flujo de Caja (10 años)
| Año | 2021 | 2021 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | $1.1M | -$1.2M | $954238 | -$14.4M | -$1.2M |
| Amortizaciones | $536550 | 0 | $380910 | $498566 | 0 |
| Compensación en Acciones | 0 | 0 | 0 | 0 | 0 |
| Cambio en Capital Circulante | -$2.2M | $1.4M | -$3.0M | $3.1M | $755415 |
| Flujo de Caja Operativo | -$666054 | -$1.1M | $689796 | -$2.2M | $958091 |
| Inversiones (CapEx) | -$124775 | -$345777 | -$2.8M | -$4.0M | -$1.4M |
| Adquisiciones | 0 | 0 | 0 | 0 | 0 |
| Recompra de Acciones | 0 | 0 | -$104.9M | 0 | 0 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | -$790829 | -$1.1M | -$2.1M | -$6.2M | -$410134 |
Flujo de Caja (Trimestral)
| Año | 2024-Q3 | 2024-Q4 | 2025-Q1 | 2025-Q2 |
|---|
| Flujo de Caja Operativo | $569589 | -$3.3M | -$3.1M | $2.9M |
| Inversiones (CapEx) | -$558952 | -$368308 | -$1.4M | -$470460 |
| Flujo de Caja Libre | $10637 | -$5.3M | -$4.5M | $2.4M |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | 0 | 0 | 0 | 0 |
Crecimiento y Márgenes (10 años)
| Año | 2020 | 2021 | 2023 | 2024 | 2025 |
|---|
| Crecimiento Ingresos (anual) | | +102.7% | -22.3% | +16.3% | +85.4% |
| Crecimiento Beneficio Neto (anual) | | -68.5% | +215.4% | -1108.5% | +91.5% |
| Crecimiento BPA (anual) | | -59.1% | +167.2% | -1525.8% | +91.8% |
| Cambio en Acciones (anual) | | +0.0% | +58.0% | +6.7% | +2.9% |
| Crecimiento FCF (anual) | | -35.6% | -98.7% | -189.1% | +93.3% |
| Margen Bruto | 24.3% | 24.5% | 25.8% | 17.5% | 8.3% |
| Margen Operativo | 6.1% | 10.0% | 13.3% | 8.9% | 0.8% |
| Margen EBITDA | 11.1% | 11.9% | 14.9% | 9.9% | 1.7% |
| Margen Neto | -6.0% | -5.0% | 7.4% | -64.2% | -2.9% |
| Margen FCF | -6.4% | -4.3% | -11.0% | -27.4% | -1.0% |
| Tasa Impositiva Efectiva | 0.0% | 0.0% | 5.6% | -1.5% | -3.6% |
Datos por Acción (10 años)
| Año | 2020 | 2021 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $-0.07 | $-0.09 | $-0.11 | $-0.31 | $-0.02 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $11.8M | $11.8M | $18.6M | $19.9M | $20.5M |
Qué mirar en empresas de Consumer Defensive
- Margen bruto (estable 5a) (Estable ≥35%) — Pricing power de marca — Coca-Cola no pierde margen ni en crisis.
- ROE / ROIC estables (ROE ≥15% estable) — Defensivas tienen ROE alto consistente — los 'stalwarts' de Lynch.
- FCF / Beneficio Neto (≥90%) — Conversión de beneficios a caja — los mejores superan 95%.
- Crecimiento del dividendo 10a (≥6%/año) — Los Dividend Aristocrats suben 25+ años — señal de moat.
- Payout Ratio (<75%) — >80% = dividendo en riesgo. <60% cómodo.
- Deuda Neta / EBITDA (<2,5x) — Una defensiva con mucha deuda pierde su esencia.
Rentabilidad
| Rentabilidad sobre capital | -27.31% |
| Rentabilidad sobre capital invertido | 0.57% |
| Rentabilidad sobre activos | -0.89% |
| Margen bruto | 6.80% |
| Margen operativo | 0.62% |
| Margen neto | -1.37% |
Salud financiera
| Deuda / Patrimonio | 6.57 |
| Ratio corriente | 0.59 |
| Piotroski F-Score | 5 |
| Altman Z-Score | 0.49 |
Ratios Clave (10 años)
| Año | 2020 | 2021 | 2023 | 2024 | 2025 |
|---|
| P/E | -210.25 | -139.92 | 227.16 | -1.77 | -18.99 |
| P/VC | 1.00 | 1.01 | 51.73 | -29.13 | 7.68 |
| P/V | 9.67 | 5.05 | 11.21 | 1.14 | 0.56 |
| Margen Bruto | 24.3% | 24.5% | 25.8% | 17.5% | 8.3% |
| Margen Operativo | 6.1% | 10.0% | 13.3% | 8.9% | 0.8% |
| Margen Neto | -6.0% | -5.0% | 7.4% | -64.2% | -2.9% |