Estados financieros detallados de Franklin Covey Co. (FC): 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
Franklin Covey Co. registró ingresos de $267.1M en el último ejercicio fiscal, con un CAGR de 5 años del 6.1%.
Márgenes de los últimos 12 meses: margen bruto 73.1%, margen operativo 4.6%, margen neto 0.8%. El flujo de caja libre creció a un CAGR del -8.0% en 5 años.
Al precio actual de $17.81, FC cotiza a un P/E de 94.47 y un ROE del 4.33%. La capitalización bursátil es de $201M.
Cuenta de Resultados (10 años)
| Año | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Ingresos | $200.1M | $185.3M | $209.8M | $225.4M | $198.5M | $224.2M | $262.8M | $280.5M | $287.2M | $267.1M |
| Coste de Ventas | $64.9M | $62.6M | $61.5M | $66.0M | $53.1M | $51.3M | $60.9M | $67.0M | $66.2M | $63.5M |
| Beneficio Bruto | $135.2M | $122.7M | $148.3M | $159.3M | $145.4M | $172.9M | $201.9M | $213.5M | $221.1M | $203.6M |
| I+D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Generales y Administrativos | $112.1M | $122.9M | $140.1M | $143.5M | $129.4M | $153.1M | $168.0M | $178.5M | $175.9M | $182.7M |
| Gastos Operativos | $120.5M | $130.1M | $151.7M | $156.7M | $142.3M | $164.8M | $178.2M | $187.1M | $188.0M | $197.9M |
| Beneficio Operativo | $13.8M | -$8.9M | -$3.4M | $2.7M | $3.1M | $8.1M | $23.7M | $26.4M | $33.0M | $5.7M |
| EBITDA | $25.0M | $2.7M | $13.0M | $19.3M | $14.7M | $23.8M | $38.2M | $40.0M | $46.2M | $14.4M |
| Gastos por Intereses | $2.3M | $2.4M | $2.7M | $2.4M | $2.3M | $2.1M | $1.7M | $1.6M | $1.1M | $565000 |
| Beneficio Antes de Impuestos | $11.9M | -$10.9M | -$5.5M | $592000 | $796000 | $6.1M | $22.1M | $25.9M | $33.0M | $6.1M |
| Impuestos | $4.9M | -$3.7M | $367000 | $1.6M | $10.2M | -$7.5M | $3.6M | $8.1M | $9.6M | $3.0M |
| Beneficio Neto | $7.0M | -$7.2M | -$5.9M | -$1.0M | -$9.4M | $13.6M | $18.4M | $17.8M | $23.4M | $3.1M |
| BPA | $0.47 | $-0.52 | $-0.43 | $-0.07 | $-0.68 | $0.97 | $1.30 | $1.30 | $1.78 | $0.24 |
| BPA Diluido | $0.47 | $-0.52 | $-0.43 | $-0.07 | $-0.68 | $0.96 | $1.27 | $1.24 | $1.74 | $0.24 |
| Acciones en Circulación (Diluidas) | $15.1M | $13.8M | $13.8M | $13.9M | $13.9M | $14.1M | $14.6M | $14.3M | $13.5M | $13.1M |
Cuenta de Resultados (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Ingresos | $71.2M | $64.0M | $59.6M | $67.8M |
| Beneficio Bruto | $53.8M | $46.6M | $43.5M | $48.3M |
| Beneficio Operativo | $7.9M | -$207000 | -$489000 | $4.9M |
| EBITDA | $10.1M | -$1.8M | -$160000 | $6.7M |
| Beneficio Neto | $4.4M | -$3.3M | -$2.0M | $3.1M |
| BPA | $0.35 | $-0.27 | $-0.17 | $0.27 |
| BPA Diluido | $0.34 | $-0.27 | $-0.17 | $0.27 |
Balance (10 años)
| Año | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $10.5M | $8.9M | $10.2M | $27.7M | $27.1M | $47.4M | $60.5M | $38.2M | $48.7M | $31.7M |
| Inversiones a Corto | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | $67.9M | $66.6M | $72.1M | $73.2M | $56.4M | $70.7M | $72.6M | $81.9M | $86.0M | $68.4M |
| Inventario | $5.0M | $3.4M | $3.2M | $3.5M | $3.0M | $2.5M | $3.5M | $4.2M | $4.0M | $5.2M |
| Activos Corrientes | $89.7M | $91.8M | $100.2M | $119.3M | $101.7M | $136.7M | $155.9M | $145.0M | $160.3M | $129.5M |
| Inmovilizado Material | $16.1M | $19.7M | $21.4M | $18.6M | $15.7M | $11.5M | $9.8M | $10.0M | $8.7M | $14.3M |
| Fondo de Comercio | $19.9M | $24.2M | $24.2M | $24.2M | $24.2M | $31.2M | $31.2M | $31.2M | $31.2M | $31.2M |
| Activos Intangibles | $50.2M | $57.3M | $51.9M | $47.7M | $47.1M | $50.1M | $44.8M | $40.5M | $37.8M | $34.6M |
| Activos Totales | $190.9M | $210.7M | $213.9M | $224.9M | $205.4M | $249.7M | $259.2M | $245.9M | $261.5M | $242.9M |
| Cuentas por Pagar | $10.4M | $9.1M | $9.8M | $9.7M | $5.6M | $6.9M | $10.9M | $6.5M | $7.9M | $8.8M |
| Deuda a Corto | $3.8M | $6.2M | $10.3M | $5.0M | $5.0M | $5.8M | $5.8M | $5.8M | $835000 | $1.5M |
| Pasivos Corrientes | $54.1M | $80.6M | $94.8M | $103.5M | $102.5M | $136.5M | $153.8M | $151.6M | $162.5M | $157.3M |
| Deuda a Largo | $10.3M | $17.2M | $13.8M | $15.0M | $15.0M | $13.0M | $7.3M | $1.5M | $775000 | 0 |
| Pasivos Totales | $97.2M | $125.7M | $133.4M | $142.9M | $146.0M | $169.8M | $176.3M | $167.3M | $178.4M | $176.0M |
| Reservas | $76.6M | $69.5M | $63.6M | $59.4M | $50.0M | $63.6M | $82.0M | $99.8M | $123.2M | $126.3M |
| Patrimonio Neto | $93.7M | $85.1M | $80.5M | $82.0M | $59.5M | $79.9M | $82.8M | $78.7M | $83.1M | $66.9M |
| Deuda Total | $38.7M | $46.4M | $45.2M | $39.0M | $36.6M | $32.9M | $24.3M | $15.3M | $6.0M | $7.8M |
| Deuda Neta | $28.2M | $37.5M | $35.1M | $11.3M | $9.5M | -$14.6M | -$36.3M | -$22.9M | -$42.6M | -$23.9M |
| Capital Circulante | $35.7M | $11.2M | $5.3M | $15.8M | -$864000 | $169000 | $2.1M | -$6.6M | -$2.2M | -$27.8M |
Balance (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Caja y Equivalentes | $31.7M | $17.5M | $13.7M | $12.0M |
| Activos Totales | $242.9M | $221.3M | $206.5M | $198.0M |
| Pasivos Totales | $176.0M | $167.3M | $168.4M | $155.1M |
| Patrimonio Neto | $66.9M | $54.0M | $38.0M | $42.9M |
| Deuda Total | $7.8M | $831000 | $835000 | 0 |
Flujo de Caja (10 años)
| Año | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | $7.0M | -$7.2M | -$5.9M | -$1.0M | -$9.4M | $13.6M | $18.4M | $17.8M | $23.4M | $3.1M |
| Amortizaciones | $6.9M | $7.4M | $10.5M | $11.4M | $11.6M | $12.2M | $11.1M | $9.4M | $8.9M | $9.1M |
| Compensación en Acciones | $3.1M | $3.7M | $2.8M | $4.8M | -$573000 | $8.6M | $8.3M | $12.5M | $10.1M | $5.8M |
| Cambio en Capital Circulante | $8.3M | $17.4M | $5.6M | $10.1M | $13.0M | $17.9M | $10.9M | -$11.8M | $11.8M | $5.1M |
| Flujo de Caja Operativo | $32.7M | $17.4M | $16.9M | $30.5M | $27.6M | $46.2M | $52.3M | $35.7M | $60.3M | $29.0M |
| Inversiones (CapEx) | -$6.2M | -$14.4M | -$9.5M | -$6.8M | -$9.3M | -$4.1M | -$5.3M | -$13.6M | -$3.7M | -$16.9M |
| Adquisiciones | 0 | -$7.3M | -$1.1M | -$32000 | 0 | -$10.2M | 0 | 0 | 0 | 0 |
| Recompra de Acciones | -$43.6M | -$5.4M | -$2.0M | -$12000 | -$14.0M | -$3.0M | -$23.9M | -$35.6M | -$30.7M | -$26.4M |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | $26.4M | $3.0M | $7.3M | $23.6M | $18.3M | $42.1M | $46.9M | $22.2M | $56.6M | $12.1M |
Flujo de Caja (Trimestral)
| Año | 2025-Q3 | 2025-Q4 | 2026-Q1 | 2026-Q2 |
|---|
| Flujo de Caja Operativo | $9.9M | $98000 | $16.3M | $1.1M |
| Inversiones (CapEx) | -$4.2M | -$1.7M | -$3.1M | -$1.2M |
| Flujo de Caja Libre | $5.7M | -$1.6M | $13.2M | -$32000 |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | $75000 | $1.4M | $2.7M | $1.5M |
Crecimiento y Márgenes (10 años)
| Año | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Crecimiento Ingresos (anual) | | -7.4% | +13.2% | +7.4% | -11.9% | +13.0% | +17.3% | +6.7% | +2.4% | -7.0% |
| Crecimiento Beneficio Neto (anual) | | -202.2% | +17.9% | +82.6% | -822.3% | +244.4% | +35.3% | -3.5% | +31.6% | -86.9% |
| Crecimiento BPA (anual) | | -210.6% | +17.3% | +83.0% | -827.7% | +242.6% | +34.0% | +0.0% | +36.9% | -86.5% |
| Cambio en Acciones (anual) | | -8.3% | +0.2% | +0.7% | -0.4% | +1.8% | +2.9% | -1.8% | -5.8% | -3.1% |
| Crecimiento FCF (anual) | | -88.8% | +148.3% | +221.9% | -22.5% | +129.9% | +11.5% | -52.7% | +154.9% | -78.6% |
| Margen Bruto | 67.6% | 66.2% | 70.7% | 70.7% | 73.3% | 77.1% | 76.8% | 76.1% | 77.0% | 76.2% |
| Margen Operativo | 6.9% | -4.8% | -1.6% | 1.2% | 1.5% | 3.6% | 9.0% | 9.4% | 11.5% | 2.1% |
| Margen EBITDA | 12.5% | 1.4% | 6.2% | 8.5% | 7.4% | 10.6% | 14.5% | 14.3% | 16.1% | 5.4% |
| Margen Neto | 3.5% | -3.9% | -2.8% | -0.5% | -4.8% | 6.1% | 7.0% | 6.3% | 8.1% | 1.1% |
| Margen FCF | 13.2% | 1.6% | 3.5% | 10.5% | 9.2% | 18.8% | 17.9% | 7.9% | 19.7% | 4.5% |
| Tasa Impositiva Efectiva | 41.1% | 34.3% | -6.6% | 272.8% | 1285.3% | -124.2% | 16.5% | 31.3% | 29.2% | 49.4% |
Datos por Acción (10 años)
| Año | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $1.75 | $0.21 | $0.53 | $1.69 | $1.32 | $2.97 | $3.22 | $1.55 | $4.20 | $0.93 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $14.9M | $13.8M | $13.7M | $13.9M | $13.9M | $14.1M | $14.1M | $13.6M | $13.2M | $12.9M |
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 | 4.33% |
| Rentabilidad sobre capital invertido | 7.10% |
| Rentabilidad sobre activos | 1.10% |
| Margen bruto | 73.13% |
| Margen operativo | 4.60% |
| Margen neto | 0.83% |
Salud financiera
| Deuda / Patrimonio | 0.00 |
| Ratio corriente | 0.66 |
Ratios Clave (10 años)
| Año | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/E | 34.55 | -36.15 | -59.53 | -501.91 | -29.03 | 44.81 | 36.59 | 32.82 | 22.62 | 81.50 |
| P/VC | 2.59 | 3.05 | 4.35 | 6.26 | 4.61 | 7.67 | 8.13 | 7.40 | 6.38 | 3.78 |
| P/V | 1.21 | 1.40 | 1.67 | 2.28 | 1.38 | 2.73 | 2.56 | 2.07 | 1.85 | 0.95 |
| Margen Bruto | 67.6% | 66.2% | 70.7% | 70.7% | 73.3% | 77.1% | 76.8% | 76.1% | 77.0% | 76.2% |
| Margen Operativo | 6.9% | -4.8% | -1.6% | 1.2% | 1.5% | 3.6% | 9.0% | 9.4% | 11.5% | 2.1% |
| Margen Neto | 3.5% | -3.9% | -2.8% | -0.5% | -4.8% | 6.1% | 7.0% | 6.3% | 8.1% | 1.1% |