Estados financieros detallados de Central Plains Bancshares, Inc. Common Stock (CPBI): 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 69.1%, margen operativo 17.9%, margen neto 14.3%.
Al precio actual de $21.41, CPBI cotiza a un P/E de 18.19 y un ROE del 5.10%. La capitalización bursátil es de $90M.
Cuenta de Resultados (10 años)
| Año | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|
| Ingresos | $15.7M | $18.4M | $23.8M | $27.3M | $30.3M |
| Coste de Ventas | $965000 | $5.6M | $6.6M | $8.4M | $9.3M |
| Beneficio Bruto | $14.7M | $12.8M | $17.2M | $18.9M | $21.1M |
| I+D | 0 | 0 | 0 | 0 | 0 |
| Generales y Administrativos | $6.7M | $6.2M | $7.5M | $8.5M | $3.4M |
| Gastos Operativos | $11.0M | $10.8M | $12.6M | $14.4M | $16.0M |
| Beneficio Operativo | $3.7M | $2.0M | $4.6M | $4.5M | $5.0M |
| EBITDA | $4.2M | $2.5M | $5.2M | $5.0M | $6.0M |
| Gastos por Intereses | $1.1M | $2.7M | $6.5M | $8.2M | $9.0M |
| Beneficio Antes de Impuestos | $3.7M | $2.0M | $4.6M | $4.5M | $5.0M |
| Impuestos | $595000 | $317000 | $877000 | $869000 | $991000 |
| Beneficio Neto | $3.1M | $1.6M | $3.8M | $3.7M | $4.0M |
| BPA | $0.86 | $0.45 | $1.09 | $0.96 | $1.06 |
| BPA Diluido | $0.86 | $0.40 | $1.09 | $0.96 | $1.05 |
| Acciones en Circulación (Diluidas) | $3.7M | $4.1M | $3.4M | $3.8M | $3.8M |
Cuenta de Resultados (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Ingresos | $7.5M | $7.9M | $7.8M | $8.3M |
| Beneficio Bruto | $5.2M | $5.6M | $5.2M | $5.8M |
| Beneficio Operativo | $1.1M | $1.5M | $1.2M | $1.8M |
| EBITDA | $1.4M | $1.7M | $1.4M | $2.1M |
| Beneficio Neto | $882000 | $1.2M | $955000 | $1.5M |
| BPA | $0.23 | $0.31 | $0.24 | $0.39 |
| BPA Diluido | $0.23 | $0.31 | $0.24 | $0.39 |
Balance (10 años)
| Año | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|
| Caja y Equivalentes | 0 | $16.6M | $11.5M | $28.7M | $7.5M |
| Inversiones a Corto | 0 | 0 | 0 | $52.1M | $62.5M |
| Cuentas por Cobrar | 0 | $350.6M | $2.2M | $3.1M | $3.3M |
| Inventario | 0 | 0 | 0 | 0 | 0 |
| Activos Corrientes | $20.3M | $367.2M | $13.7M | 0 | $73.3M |
| Inmovilizado Material | $4.3M | $4.1M | $5.9M | $12.9M | $12.8M |
| Fondo de Comercio | 0 | 0 | 0 | 0 | 0 |
| Activos Intangibles | 0 | $434000 | $403000 | $380000 | $415000 |
| Activos Totales | $413.9M | $437.8M | $463.3M | $508.7M | $558.6M |
| Cuentas por Pagar | 0 | $3.5M | $3.9M | $1.7M | $1.7M |
| Deuda a Corto | 0 | 0 | $66000 | 0 | $43000 |
| Pasivos Corrientes | $265.7M | $4.1M | $68.8M | 0 | $43000 |
| Deuda a Largo | 0 | 0 | 0 | 0 | 0 |
| Pasivos Totales | $375.5M | $399.1M | $385.0M | $425.4M | $469.7M |
| Reservas | $42.1M | $43.8M | $47.1M | $50.7M | $54.4M |
| Patrimonio Neto | $38.4M | $38.7M | $78.3M | $83.3M | $89.0M |
| Deuda Total | 0 | 0 | $303000 | 0 | $195000 |
| Deuda Neta | 0 | -$16.6M | -$11.2M | -$80.8M | -$69.8M |
| Capital Circulante | -$245.4M | $363.0M | -$55.1M | 0 | $73.2M |
Balance (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Caja y Equivalentes | $8.9M | $7.7M | $29.9M | $5.6M |
| Activos Totales | $510.0M | $535.7M | $558.6M | $562.4M |
| Pasivos Totales | $423.8M | $448.0M | $469.7M | $472.1M |
| Patrimonio Neto | $86.2M | $87.8M | $89.0M | $90.3M |
| Deuda Total | $8.5M | 0 | 0 | 0 |
Flujo de Caja (10 años)
| Año | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|
| Beneficio Neto | $3.1M | $1.6M | $3.8M | $3.7M | $4.0M |
| Amortizaciones | $497000 | $503000 | $518000 | $455000 | $965000 |
| Compensación en Acciones | 0 | 0 | $161000 | $360000 | $970000 |
| Cambio en Capital Circulante | -$391000 | -$1.5M | $376000 | -$1.1M | -$344000 |
| Flujo de Caja Operativo | $4.3M | $4.5M | $5.7M | $4.5M | $6.7M |
| Inversiones (CapEx) | -$255000 | -$303000 | -$2.3M | -$7.5M | -$878000 |
| Adquisiciones | 0 | 0 | 0 | 0 | 0 |
| Recompra de Acciones | 0 | 0 | 0 | -$413000 | -$679000 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | $4.0M | $4.2M | $3.4M | -$3.1M | $5.8M |
Flujo de Caja (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Flujo de Caja Operativo | $1.1M | $2.3M | $3.4M | -$198000 |
| Inversiones (CapEx) | -$242000 | -$60000 | -$1.6M | -$2000 |
| Flujo de Caja Libre | $888000 | $2.2M | $1.8M | -$200000 |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | $242000 | $247000 | $241000 | $189000 |
Crecimiento y Márgenes (10 años)
| Año | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|
| Crecimiento Ingresos (anual) | | +17.5% | +29.3% | +14.7% | +11.1% |
| Crecimiento Beneficio Neto (anual) | | -47.7% | +128.4% | -2.8% | +9.5% |
| Crecimiento BPA (anual) | | -47.7% | +143.3% | -12.3% | +10.4% |
| Cambio en Acciones (anual) | | +12.3% | -16.8% | +11.1% | -0.1% |
| Crecimiento FCF (anual) | | +3.7% | -17.8% | -189.5% | +289.4% |
| Margen Bruto | 93.8% | 69.5% | 72.4% | 69.2% | 69.5% |
| Margen Operativo | 23.9% | 10.7% | 19.5% | 16.6% | 16.5% |
| Margen EBITDA | 27.0% | 13.4% | 21.6% | 18.2% | 19.6% |
| Margen Neto | 20.1% | 8.9% | 15.8% | 13.4% | 13.2% |
| Margen FCF | 25.7% | 22.6% | 14.4% | -11.2% | 19.1% |
| Tasa Impositiva Efectiva | 15.9% | 16.1% | 18.9% | 19.2% | 19.9% |
Datos por Acción (10 años)
| Año | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|
| FCF por Acción | $1.09 | $1.01 | $1.00 | $-0.80 | $1.52 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $3.7M | $3.7M | $3.4M | $3.8M | $3.8M |
Qué mirar en empresas de Financial Services
- Efficiency Ratio (≤55%) — Gastos operativos / ingresos. Bancos top por debajo del 55%.
- ROA (≥1%) — Cuánto ganan por cada euro de activos. En banca el ROE engaña por el apalancamiento.
- ROTCE (≥12%) — Rentabilidad sobre Capital Tangible. Descuenta goodwill e intangibles.
- Capital / Activos (proxy Tier 1) (≥8%) — Proxy del ratio de capital. FMP no expone Tier 1 regulatorio directo.
- P/B (1,0-1,5x) — Métrica clásica bancaria. <1x puede ser oportunidad o distress.
- Rentabilidad por dividendo sostenible (≥2%, <8%) — Bancos UE pagan 5-7% sin estrés. >8% es señal de distress.
Rentabilidad
| Rentabilidad sobre capital | 5.10% |
| Rentabilidad sobre capital invertido | 5.31% |
| Rentabilidad sobre activos | 0.80% |
| Margen bruto | 69.08% |
| Margen operativo | 17.85% |
| Margen neto | 14.33% |
Salud financiera
| Deuda / Patrimonio | 0.00 |
| Ratio corriente | 0.00 |
| Piotroski F-Score | 8 |
| Altman Z-Score | 0.46 |
Ratios Clave (10 años)
| Año | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|
| P/E | 10.58 | 20.22 | 9.32 | 15.54 | 16.14 |
| P/VC | 0.87 | 0.87 | 0.45 | 0.68 | 0.73 |
| P/V | 2.14 | 1.82 | 1.47 | 2.08 | 2.14 |
| Margen Bruto | 93.8% | 69.5% | 72.4% | 69.2% | 69.5% |
| Margen Operativo | 23.9% | 10.7% | 19.5% | 16.6% | 16.5% |
| Margen Neto | 20.1% | 8.9% | 15.8% | 13.4% | 13.2% |