Estados financieros detallados de Brera Holdings PLC (SLMT): 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
Brera Holdings PLC registró ingresos de $4.3M en el último ejercicio fiscal, con un CAGR de 5 años del 84.8%.
Cuenta de Resultados (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Ingresos | $199837 | $420167 | $162407 | $1.1M | $2.9M | $4.3M |
| Coste de Ventas | $72196 | $110588 | $90270 | $100877 | $222426 | $1.1M |
| Beneficio Bruto | $127640 | $309579 | $72137 | $1.0M | $2.7M | $3.2M |
| I+D | 0 | 0 | 0 | $44551 | $54746 | 0 |
| Generales y Administrativos | $135990 | $242981 | $1.2M | $4.5M | $7.0M | $20.8M |
| Gastos Operativos | $136284 | $316669 | $1.3M | $6.4M | $8.2M | $293.8M |
| Beneficio Operativo | -$8642 | -$7090 | -$1.2M | -$5.4M | -$5.6M | -$290.6M |
| EBITDA | $13833 | $13849 | -$1.1M | -$4.6M | -$4.4M | -$289.4M |
| Gastos por Intereses | $1010 | $2693 | $4988 | $3914 | $72614 | $219961 |
| Beneficio Antes de Impuestos | $9996 | -$57725 | -$1.2M | -$4.9M | -$5.1M | -$363.5M |
| Impuestos | $7663 | $29331 | 0 | $41085 | -$41137 | -$1.1M |
| Beneficio Neto | $2333 | -$87056 | -$1.2M | -$4.4M | -$4.4M | -$361.3M |
| BPA | $0.00 | $-0.02 | $-0.33 | $-1.14 | $-1.41 | $-44.06 |
| BPA Diluido | $0.00 | $-0.02 | $-0.33 | $-1.14 | $-1.41 | $-44.06 |
| Acciones en Circulación (Diluidas) | $3.8M | $3.8M | $3.7M | $3.8M | $3.4M | $8.2M |
Cuenta de Resultados (Trimestral)
| Año | 2024-Q2 | 2024-Q4 | 2025-Q2 | 2025-Q4 |
|---|
| Ingresos | $495715 | $1.3M | $255008 | $4.2M |
| Beneficio Bruto | $424970 | $934336 | $187843 | 0 |
| Beneficio Operativo | -$2.8M | -$2.5M | -$3.8M | -$296.2M |
| EBITDA | -$2.6M | -$1.7M | -$1.7M | -$295.1M |
| Beneficio Neto | -$2.9M | -$1.6M | -$1.8M | -$371.4M |
| BPA | $-0.69 | $-0.46 | $-0.22 | $-45.30 |
| BPA Diluido | $-0.69 | $-0.46 | $-0.22 | $-45.30 |
Balance (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $53305 | $26957 | $347229 | $2.3M | $1.5M | $16.2M |
| Inversiones a Corto | 0 | 0 | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | $86068 | $124427 | $36661 | $584697 | $1.4M | $40.4M |
| Inventario | 0 | 0 | 0 | 0 | $12156 | 0 |
| Activos Corrientes | $139374 | $220578 | $825345 | $2.9M | $2.9M | $57.6M |
| Inmovilizado Material | $4858 | $377587 | $299754 | $1.1M | $1.9M | $34984 |
| Fondo de Comercio | 0 | 0 | 0 | $592491 | $896245 | 0 |
| Activos Intangibles | 0 | 0 | 0 | $3.5M | $1.9M | $106.6M |
| Activos Totales | $158154 | $598165 | $1.1M | $8.5M | $10.1M | $164.3M |
| Cuentas por Pagar | $23430 | $111698 | $650258 | $3.7M | $3.4M | $13.8M |
| Deuda a Corto | $1865 | $23084 | $6203 | $197664 | $420251 | 0 |
| Pasivos Corrientes | $285343 | $534483 | $1.0M | $4.5M | $4.2M | $16.5M |
| Deuda a Largo | $24968 | $21916 | $15713 | $226077 | $217220 | $2.6M |
| Pasivos Totales | $311062 | $851986 | $1.3M | $5.5M | $6.3M | $22.4M |
| Reservas | -$192040 | -$279336 | -$1.5M | -$6.0M | -$10.4M | -$385.9M |
| Patrimonio Neto | -$152907 | -$253821 | -$131213 | $2.5M | $4.0M | $141.9M |
| Deuda Total | $27584 | $418107 | $329326 | $1.1M | $1.2M | $2.6M |
| Deuda Neta | -$25721 | $391150 | -$17903 | -$1.2M | -$329497 | -$13.5M |
| Capital Circulante | -$145969 | -$313905 | -$188481 | -$1.5M | -$1.3M | $41.1M |
Balance (Trimestral)
| Año | 2024-Q2 | 2024-Q4 | 2025-Q2 | 2025-Q4 |
|---|
| Caja y Equivalentes | $425959 | $1.5M | $659450 | $16.2M |
| Activos Totales | $6.3M | $10.1M | $28.3M | $164.3M |
| Pasivos Totales | $5.7M | $6.3M | $19.0M | $22.4M |
| Patrimonio Neto | $498227 | $4.0M | $9.1M | $141.9M |
| Deuda Total | $1.0M | $1.2M | $182865 | $2.6M |
Flujo de Caja (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | $2333 | -$87056 | -$1.2M | -$4.9M | -$5.0M | -$360.7M |
| Amortizaciones | $2828 | $68881 | $96312 | $297384 | $620761 | $1.1M |
| Compensación en Acciones | 0 | 0 | 0 | $170317 | $170317 | 0 |
| Cambio en Capital Circulante | $17804 | $48820 | $477859 | $1.6M | $459287 | $3.0M |
| Flujo de Caja Operativo | $26807 | $26849 | -$917436 | -$2.4M | -$3.1M | -$10.3M |
| Inversiones (CapEx) | 0 | -$16353 | -$1209 | -$203947 | -$213942 | -$14405 |
| Adquisiciones | 0 | 0 | -$25000 | -$1.4M | -$500000 | -$2.3M |
| Recompra de Acciones | 0 | 0 | 0 | 0 | 0 | -$13447 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | $26806 | $10496 | -$918645 | -$2.6M | -$3.3M | -$10.3M |
Flujo de Caja (Trimestral)
| Año | 2024-Q2 | 2024-Q4 | 2025-Q2 | 2025-Q4 |
|---|
| Flujo de Caja Operativo | -$1.7M | -$1.7M | -$2.9M | -$7.7M |
| Inversiones (CapEx) | -$2351 | -$2909 | -$905 | -$13985 |
| Flujo de Caja Libre | -$1.7M | -$1.7M | -$2.9M | -$7.7M |
| Dividendos Pagados | 0 | 0 | 0 | 0 |
| Compensación en Acciones | 0 | 0 | 0 | 0 |
Crecimiento y Márgenes (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Crecimiento Ingresos (anual) | | +110.3% | -61.3% | +606.6% | +151.5% | +49.2% |
| Crecimiento Beneficio Neto (anual) | | -3831.5% | -1309.3% | -261.8% | +0.2% | -8059.9% |
| Crecimiento BPA (anual) | | -3916.7% | -1341.0% | -245.5% | -23.7% | -3024.8% |
| Cambio en Acciones (anual) | | +0.0% | -2.2% | +2.3% | -10.4% | +140.7% |
| Crecimiento FCF (anual) | | -60.8% | -8852.3% | -185.5% | -27.2% | -208.6% |
| Margen Bruto | 63.9% | 73.7% | 44.4% | 91.2% | 92.3% | 73.8% |
| Margen Operativo | -4.3% | -1.7% | -755.3% | -468.1% | -192.5% | -6746.5% |
| Margen EBITDA | 6.9% | 3.3% | -693.0% | -398.2% | -152.3% | -6720.3% |
| Margen Neto | 1.2% | -20.7% | -755.4% | -386.8% | -153.4% | -8388.2% |
| Margen FCF | 13.4% | 2.5% | -565.6% | -228.5% | -115.6% | -239.0% |
| Tasa Impositiva Efectiva | 76.7% | -50.8% | -0.0% | -0.8% | 0.8% | 0.3% |
Datos por Acción (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $0.01 | $0.00 | $-0.25 | $-0.69 | $-0.98 | $-1.26 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $3.8M | $3.8M | $3.7M | $3.8M | $3.4M | $8.2M |
Qué mirar en empresas de Technology
- Crecimiento de ingresos 3a (≥15%/año) — Valida tracción sostenida, no un año puntual.
- Margen bruto (Depende del sub-sector) — SaaS ≥70%, Internet ≥55%, Semis ≥45%, Hardware ≥35%.
- FCF / Ingresos (≥20%) — Caja real generada. Muchas tech maquillan beneficios non-GAAP.
- ROIC (≥15%) — Eficiencia del capital reinvertido — la primera métrica de Buffett.
- SBC / Ingresos (<10% saludable) — Stock-based compensation. Dilución silenciosa: >20% destruye valor.
- Deuda Neta / EBITDA (≤2x (1,5x SaaS)) — Resistencia en recesiones y subidas de tipos.
Salud financiera
| Piotroski F-Score | 3 |
| Altman Z-Score | -5.30 |
Ratios Clave (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/E | 657287.33 | -18509.64 | -1364.06 | -54.76 | -56.37 | -0.36 |
| P/VC | -9805.61 | -6348.94 | -12751.04 | 93.87 | 68.04 | 0.92 |
| P/V | 7502.85 | 3835.37 | 10301.91 | 206.77 | 93.80 | 30.30 |
| Margen Bruto | 63.9% | 73.7% | 44.4% | 91.2% | 92.3% | 73.8% |
| Margen Operativo | -4.3% | -1.7% | -755.3% | -468.1% | -192.5% | -6746.5% |
| Margen Neto | 1.2% | -20.7% | -755.4% | -386.8% | -153.4% | -8388.2% |