Estados financieros detallados de Simpple Ltd. (SPPL): 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
Simpple Ltd. registró ingresos de $5.8M en el último ejercicio fiscal, con un CAGR de 5 años del 11.3%.
Márgenes de los últimos 12 meses: margen bruto 49.7%, margen operativo -59.7%, margen neto -71.4%.
Al precio actual de $1.89, SPPL presenta beneficios negativos (P/E no significativo) y un ROE del -119.82%. La capitalización bursátil es de $18M.
Cuenta de Resultados (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Ingresos | $3.4M | $4.2M | $6.4M | $4.6M | $3.9M | $5.8M |
| Coste de Ventas | $1.5M | $1.9M | $2.8M | $2.2M | $1.5M | $2.9M |
| Beneficio Bruto | $1.9M | $2.3M | $3.5M | $2.4M | $2.3M | $2.9M |
| I+D | 0 | 0 | 0 | 0 | 0 | 0 |
| Generales y Administrativos | $2.2M | $2.3M | $4.5M | $4.9M | $6.8M | $6.5M |
| Gastos Operativos | $2.2M | $2.3M | $4.5M | $4.9M | $6.8M | $6.5M |
| Beneficio Operativo | -$376398 | $56047 | -$949813 | -$2.5M | -$4.5M | -$3.7M |
| EBITDA | -$199159 | $567526 | -$217543 | -$6.7M | -$3.7M | -$2.8M |
| Gastos por Intereses | $117832 | $157147 | $130868 | $183046 | $34846 | $503352 |
| Beneficio Antes de Impuestos | -$331445 | $234269 | -$652652 | -$7.4M | -$4.4M | -$4.1M |
| Impuestos | $75066 | $168061 | $115809 | $22743 | -$376539 | 0 |
| Beneficio Neto | -$406512 | $66208 | -$768463 | -$7.5M | -$4.0M | -$4.1M |
| BPA | $-0.03 | $0.00 | $-0.05 | $-0.48 | $-0.25 | $-0.71 |
| BPA Diluido | $-0.03 | $0.00 | $-0.05 | $-0.46 | $-0.24 | $-0.71 |
| Acciones en Circulación (Diluidas) | $16.5M | $16.5M | $16.5M | $16.5M | $16.5M | $5.8M |
Cuenta de Resultados (Trimestral)
| Año | 2024-Q2 | 2024-Q4 | 2025-Q2 | 2025-Q4 |
|---|
| Ingresos | $1.4M | $2.4M | $3.4M | $2.4M |
| Beneficio Bruto | $904832 | $1.4M | $1.6M | $1.3M |
| Beneficio Operativo | -$2.4M | -$2.0M | -$1.3M | -$2.1M |
| EBITDA | -$2.1M | -$1.6M | -$869108 | -$2.0M |
| Beneficio Neto | -$2.3M | -$1.7M | -$1.5M | -$2.6M |
| BPA | $-1.11 | $-0.10 | $-0.32 | $-0.45 |
| BPA Diluido | $-1.11 | $-0.10 | $-0.32 | $-0.45 |
Balance (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Caja y Equivalentes | $1.4M | $757736 | $535023 | $1.2M | $514825 | $3.1M |
| Inversiones a Corto | 0 | 0 | 0 | 0 | 0 | 0 |
| Cuentas por Cobrar | $1.8M | $2.1M | $779305 | $4.4M | $1.2M | $868920 |
| Inventario | $333632 | $1.1M | $1.0M | $867446 | $793470 | $816874 |
| Activos Corrientes | $4.7M | $4.7M | $4.4M | $6.9M | $3.6M | $6.6M |
| Inmovilizado Material | $788615 | $221565 | $380057 | $275978 | $143987 | $1.2M |
| Fondo de Comercio | 0 | 0 | 0 | 0 | 0 | 0 |
| Activos Intangibles | 0 | 0 | $1.1M | $1.5M | $2.4M | $3.3M |
| Activos Totales | $5.7M | $4.9M | $5.8M | $8.8M | $6.6M | $11.1M |
| Cuentas por Pagar | $143074 | $316029 | $316517 | $495877 | $898984 | $409493 |
| Deuda a Corto | $557284 | $961985 | $1.2M | $754024 | $520740 | $2.7M |
| Pasivos Corrientes | $4.0M | $3.6M | $4.0M | $4.6M | $4.2M | $7.2M |
| Deuda a Largo | $3.3M | $2.2M | $1.3M | $521601 | 0 | 0 |
| Pasivos Totales | $7.4M | $5.8M | $5.5M | $5.2M | $4.2M | $7.6M |
| Reservas | -$2.4M | -$2.3M | -$3.1M | -$10.7M | -$14.6M | -$18.8M |
| Patrimonio Neto | -$1.7M | -$889447 | $323041 | $3.5M | $2.4M | $3.4M |
| Deuda Total | $4.1M | $3.3M | $2.8M | $1.5M | $619616 | $3.4M |
| Deuda Neta | $2.6M | $2.5M | $2.2M | $280042 | $104791 | $271001 |
| Capital Circulante | $660201 | $1.1M | $364837 | $2.3M | -$512560 | -$654802 |
Balance (Trimestral)
| Año | 2024-Q2 | 2024-Q4 | 2025-Q2 | 2025-Q4 |
|---|
| Caja y Equivalentes | $1.5M | $514825 | $960515 | $3.1M |
| Activos Totales | $6.0M | $6.6M | $11.5M | $11.1M |
| Pasivos Totales | $4.7M | $4.2M | $8.0M | $7.6M |
| Patrimonio Neto | $1.3M | $2.4M | $3.4M | $3.4M |
| Deuda Total | $953915 | $619616 | $3.6M | $3.4M |
Flujo de Caja (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| Beneficio Neto | -$423620 | $65819 | -$787512 | -$7.6M | -$3.9M | -$4.2M |
| Amortizaciones | $184698 | $175074 | $311783 | $543212 | $693805 | $779517 |
| Compensación en Acciones | 0 | 0 | 0 | 0 | 0 | 0 |
| Cambio en Capital Circulante | $67318 | -$382371 | -$285009 | -$573144 | $2.1M | $1.4M |
| Flujo de Caja Operativo | -$171604 | -$293764 | $48834 | -$7.5M | -$1.2M | -$1.8M |
| Inversiones (CapEx) | -$53942 | -$111920 | -$1.2M | -$913374 | -$1.4M | -$2.0M |
| Adquisiciones | 0 | $250000 | 0 | 0 | 0 | 0 |
| Recompra de Acciones | 0 | 0 | 0 | 0 | 0 | 0 |
| Dividendos Pagados | 0 | 0 | 0 | 0 | 0 | 0 |
| Flujo de Caja Libre | -$225546 | -$405684 | -$1.2M | -$8.5M | -$2.6M | -$3.8M |
Flujo de Caja (Trimestral)
| Año | 2024-Q2 | 2024-Q4 | 2025-Q2 | 2025-Q4 |
|---|
| Flujo de Caja Operativo | $1.2M | -$2.4M | -$3.3M | $2.4M |
| Inversiones (CapEx) | -$16000 | -$258 | -$4 | -$559870 |
| Flujo de Caja Libre | $1.2M | -$2.4M | -$3.3M | $1.9M |
| 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) | | +23.6% | +51.1% | -27.3% | -16.5% | +50.8% |
| Crecimiento Beneficio Neto (anual) | | +116.3% | -1260.7% | -870.6% | +46.1% | -2.5% |
| Crecimiento BPA (anual) | | +116.0% | -1326.8% | -854.3% | +47.9% | -184.0% |
| Cambio en Acciones (anual) | | +0.0% | +0.0% | +0.0% | +0.0% | -64.9% |
| Crecimiento FCF (anual) | | -79.9% | -191.4% | -615.4% | +69.6% | -48.5% |
| Margen Bruto | 54.6% | 55.7% | 55.3% | 52.1% | 59.9% | 49.6% |
| Margen Operativo | -11.1% | 1.3% | -15.0% | -54.3% | -117.2% | -62.8% |
| Margen EBITDA | -5.9% | 13.5% | -3.4% | -145.5% | -94.7% | -49.0% |
| Margen Neto | -12.0% | 1.6% | -12.1% | -161.5% | -104.2% | -70.8% |
| Margen FCF | -6.6% | -9.6% | -18.6% | -183.2% | -66.6% | -65.6% |
| Tasa Impositiva Efectiva | -22.6% | 71.7% | -17.7% | -0.3% | 8.6% | -0.0% |
Datos por Acción (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| FCF por Acción | $-0.01 | $-0.02 | $-0.07 | $-0.51 | $-0.16 | $-0.66 |
| Dividendo por Acción | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Acciones en Circulación (Básicas) | $16.5M | $16.5M | $15.7M | $15.7M | $15.7M | $5.8M |
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.
Rentabilidad
| Rentabilidad sobre capital | -119.82% |
| Rentabilidad sobre capital invertido | -50.41% |
| Rentabilidad sobre activos | -37.22% |
| Margen bruto | 49.66% |
| Margen operativo | -59.75% |
| Margen neto | -71.36% |
Salud financiera
| Deuda / Patrimonio | 0.99 |
| Ratio corriente | 0.91 |
Ratios Clave (10 años)
| Año | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|
| P/E | -2015.43 | 12893.45 | -1045.18 | -129.93 | -43.69 | -7.70 |
| P/VC | -500.07 | -978.50 | 2549.80 | 275.50 | 69.96 | 9.21 |
| P/V | 250.72 | 207.02 | 129.66 | 211.61 | 44.39 | 5.44 |
| Margen Bruto | 54.6% | 55.7% | 55.3% | 52.1% | 59.9% | 49.6% |
| Margen Operativo | -11.1% | 1.3% | -15.0% | -54.3% | -117.2% | -62.8% |
| Margen Neto | -12.0% | 1.6% | -12.1% | -161.5% | -104.2% | -70.8% |