Imagination Park Entertainment (IP) Financials

Annual Income Statements for Imagination Park Entertainment

This table shows Imagination Park Entertainment's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Net Income / (Loss) Attributable to Common Shareholders	555	938	904	2,144	2,012	1,225	482	1,752	1,504	288	557
Consolidated Net Income / (Loss)	536	917	902	2,144	2,017	1,220	482	1,754	1,504	288	557
Net Income / (Loss) Continuing Operations	549	832	800	2,110	1,672	694	182	813	1,741	302	557
Total Pre-Tax Income	872	1,132	795	848	1,781	921	329	999	1,511	382	147
Total Operating Income	1,517	1,861	2,049	3,387	4,378	2,706	699	2,612	3,372	613	1,788
Total Gross Profit	5,662	5,114	4,685	6,772	7,580	5,515	3,803	5,392	5,870	5,287	5,096
Total Revenue	23,617	20,675	19,495	21,743	23,306	18,317	17,565	19,363	21,161	18,916	18,619
Operating Revenue	23,617	20,675	19,495	21,743	23,306	18,317	17,565	19,363	21,161	18,916	18,619
Total Cost of Revenue	17,955	15,561	14,810	14,971	15,726	12,802	13,762	13,971	15,291	13,629	13,523
Operating Cost of Revenue	17,775	15,561	14,656	14,802	15,555	12,669	13,626	13,832	15,143	13,629	13,376
Other Cost of Revenue	180	-	154	169	171	133	136	139	148	-	147
Total Operating Expenses	4,145	3,253	2,636	3,385	3,202	2,809	3,104	2,780	2,498	4,674	3,308
Selling, General & Admin Expense	1,793	1,539	1,458	1,621	1,723	1,449	1,353	1,385	1,293	1,360	1,840
Depreciation Expense	1,406	1,167	1,124	1,343	1,328	1,072	1,091	1,097	1,040	1,432	1,305
Impairment Charge	100	137	-	-	122	205	465	-7.00	76	0.00	0.00
Restructuring Charge	846	252	54	67	29	51	195	509	89	99	221
Other Special Charges / (Income)	-	0.00	0.00	354	0.00	32	-	-204	0.00	0.00	-58
Total Other Income / (Expense), net	-645	-729	-1,254	-2,539	-2,597	-1,785	-370	-1,613	-1,861	-231	-1,641
Interest Expense	607	555	520	572	536	499	446	337	325	231	208
Interest & Investment Income	-	-	-	-	0.00	0.00	35	-32	55	0.00	0.00
Other Income / (Expense), net	-38	-174	-734	-1,967	-2,061	-1,286	41	-1,244	-1,591	0.00	-1,433
Income Tax Expense	123	417	193	-1,085	445	477	176	188	-236	59	-415
Other Gains / (Losses), net	-200	117	198	177	336	250	29	2.00	-6.00	-21	-5.00
Net Income / (Loss) Discontinued Operations	-13	85	102	34	345	526	300	941	-237	-14	0.00
Basic Earnings per Share	$1.30	$2.25	$2.20	$5.19	$4.91	$3.10	$1.23	$4.50	$4.14	$0.83	$1.60
Weighted Average Basic Shares Outstanding	427.70M	417.40M	411.10M	412.70M	409.10M	392.12M	393.12M	376.36M	350.08M	346.35M	526.13M
Diluted Earnings per Share	$1.29	$2.23	$2.18	$5.13	$4.85	$3.07	$1.22	$4.47	$4.10	$0.82	$1.57
Weighted Average Diluted Shares Outstanding	427.70M	417.40M	411.10M	412.70M	409.10M	392.12M	393.12M	376.36M	350.08M	346.35M	526.13M
Weighted Average Basic & Diluted Shares Outstanding	427.70M	417.40M	411.10M	412.70M	409.10M	392.12M	393.12M	376.36M	350.08M	346.35M	526.13M
Cash Dividends to Common per Share	$1.45	$1.64	$1.78	$1.86	$1.93	$2.01	$2.05	$2.00	$1.85	$1.85	$1.85

This table shows Imagination Park Entertainment's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Net Income / (Loss) Attributable to Common Shareholders	-318	172	235	165	-284	56	498	150	-147	-105	75
Consolidated Net Income / (Loss)	-318	172	235	165	-284	56	498	150	-147	-105	75
Net Income / (Loss) Continuing Operations	171	172	222	192	-284	56	498	150	-147	-105	75
Total Pre-Tax Income	322	221	255	232	-326	85	206	80	-224	-135	116
Total Operating Income	1,213	720	702	685	-1,494	119	251	119	1,299	-51	745
Total Gross Profit	1,391	1,378	1,282	1,268	1,359	1,195	960	950	2,423	1,642	1,842
Total Revenue	5,133	5,020	4,682	4,613	4,601	4,619	4,734	4,686	4,580	5,901	6,767
Operating Revenue	5,133	5,020	4,682	4,613	4,601	4,619	4,734	4,686	4,580	5,901	6,767
Total Cost of Revenue	3,742	3,642	3,400	3,345	3,242	3,424	3,774	3,736	2,157	4,259	4,925
Operating Cost of Revenue	3,668	3,642	3,360	3,345	3,282	3,424	3,739	3,699	2,123	4,259	4,876
Other Cost of Revenue	-	-	40	-	-	-	35	37	34	-	49
Total Operating Expenses	178	658	580	583	2,853	1,076	709	831	1,124	1,693	1,097
Selling, General & Admin Expense	315	381	336	286	357	358	453	508	521	530	578
Depreciation Expense	251	241	244	258	689	278	261	267	499	571	480
Restructuring Charge	-	0.00	0.00	0.00	99	3.00	0.00	56	162	83	39
Other Special Charges / (Income)	-	0.00	0.00	0.00	-	5.00	-5.00	0.00	-58	-67	0.00
Total Other Income / (Expense), net	-891	-499	-447	-453	1,168	-34	-45	-39	-1,523	-84	-629
Interest Expense	59	62	59	58	52	46	55	51	56	81	107
Other Income / (Expense), net	-822	-437	-388	-395	1,220	12	10	12	-1,467	-3.00	-522
Income Tax Expense	148	48	33	39	-61	27	-293	-71	-78	-31	40
Other Gains / (Losses), net	-3.00	-1.00	0.00	-1.00	-19	-2.00	-1.00	-1.00	-1.00	-1.00	-1.00
Basic Earnings per Share	($1.12)	$0.49	$0.68	$0.47	($0.81)	$0.16	$1.43	$0.43	($0.42)	($0.24)	$0.14
Weighted Average Basic Shares Outstanding	350.08M	347.06M	346.00M	346.02M	346.35M	347.33M	347.37M	347.41M	526.13M	527.90M	527.98M
Diluted Earnings per Share	($0.87)	$0.49	$0.68	$0.47	($0.82)	$0.16	$1.41	$0.42	($0.42)	($0.24)	$0.14
Weighted Average Diluted Shares Outstanding	350.08M	353.30M	346.50M	348.10M	346.35M	348.50M	352.80M	353.40M	526.13M	437.60M	532.60M
Weighted Average Basic & Diluted Shares Outstanding	350.08M	347.06M	346.00M	346.02M	346.35M	347.33M	347.37M	347.41M	526.13M	527.90M	527.98M

This table details how cash moves in and out of Imagination Park Entertainment's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Net Change in Cash & Equivalents	79	-831	-17	-15	-429	-78	84	700	-491	309	57
Net Cash From Operating Activities	3,077	2,580	2,478	1,757	3,226	3,610	3,063	2,030	2,174	1,833	1,678
Net Cash From Continuing Operating Activities	3,077	2,580	2,478	1,757	3,226	3,610	3,063	2,030	2,174	1,833	1,678
Net Income / (Loss) Continuing Operations	536	917	902	2,144	2,017	1,220	482	1,754	1,504	288	557
Consolidated Net Income / (Loss)	536	917	902	2,144	2,017	1,220	482	1,754	1,504	288	557
Depreciation Expense	1,414	1,294	1,227	1,423	1,328	1,306	1,287	1,210	1,040	1,432	1,305
Non-Cash Adjustments To Reconcile Net Income	1,773	1,060	892	955	155	532	996	-266	445	319	335
Changes in Operating Assets and Liabilities, net	-646	-691	-543	-2,765	-274	552	298	-668	-815	-206	-519
Net Cash From Investing Activities	-860	-1,739	-3,498	-1,391	-1,569	-1,300	-269	6,054	-608	-668	-808
Net Cash From Continuing Investing Activities	-860	-1,739	-3,498	-1,391	-1,529	-1,300	-269	6,054	-608	-668	-808
Purchase of Property, Plant & Equipment	-1,366	-	-1,348	-	-	-	-	-549	-931	-1,141	-921
Sale of Property, Plant & Equipment	61	37	19	26	23	18	8.00	101	13	4.00	91
Divestitures	411	23	108	4.00	0.00	81	540	1,735	0.00	472	0.00
Sale and/or Maturity of Investments	-	-	-	-	-	-	0.00	0.00	311	0.00	0.00
Other Investing Activities, net	34	-1,601	-49	-1,376	-1,544	-1,296	-752	4,847	-1.00	-3.00	22
Net Cash From Financing Activities	-2,086	-1,601	982	-399	-2,046	-2,389	-2,700	-7,375	-2,054	-866	-775
Net Cash From Continuing Financing Activities	-2,086	-1,601	982	-399	-2,046	-2,389	-2,700	-7,375	-2,054	-866	-775
Repayment of Debt	-2,069	-6,975	-1,983	-1,432	-1,015	-1,592	-2,435	-2,918	-1,108	-789	-211
Repurchase of Common Equity	-1,176	-605	-132	-47	-732	-535	-42	-839	-1,284	-218	-23
Payment of Dividends	-620	-685	-733	-769	-789	-796	-806	-780	-673	-642	-643
Issuance of Debt	1,982	6,873	3,830	1,933	490	534	583	1,512	1,011	783	102
Effect of Exchange Rate Changes	-52	-71	21	18	-40	1.00	-8.00	-9.00	-3.00	10	-38

This table details how cash moves in and out of Imagination Park Entertainment's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Net Change in Cash & Equivalents	293	-96	38	403	-36	-43	-21	110	11	-14	-21
Net Cash From Operating Activities	761	345	528	468	492	395	365	521	397	-288	476
Net Cash From Continuing Operating Activities	761	345	528	468	492	395	365	521	397	-288	476
Net Income / (Loss) Continuing Operations	-318	172	235	165	-284	56	498	150	-147	-105	75
Consolidated Net Income / (Loss)	-318	172	235	165	-284	56	498	150	-147	-105	75
Depreciation Expense	251	241	244	258	689	278	261	267	499	571	480
Non-Cash Adjustments To Reconcile Net Income	561	14	59	79	167	42	37	81	175	-105	-3.00
Changes in Operating Assets and Liabilities, net	267	-82	-10	-34	-80	19	-431	23	-130	-649	-76
Net Cash From Investing Activities	-315	-339	-264	245	-310	-247	-199	-188	-174	237	-275
Net Cash From Continuing Investing Activities	-315	-339	-264	245	-310	-247	-199	-188	-174	237	-275
Purchase of Property, Plant & Equipment	-322	-341	-267	-228	-305	-251	-198	-212	-260	-330	-422
Acquisitions	-	-	-	-	-	0.00	-	-	-	415	4.00
Sale of Property, Plant & Equipment	2.00	2.00	1.00	1.00	-	1.00	3.00	1.00	86	83	10
Other Investing Activities, net	5.00	0.00	2.00	-	-5.00	3.00	-4.00	23	-	69	-5.00
Net Cash From Financing Activities	-159	-108	-230	-306	-222	-191	-174	-223	-187	21	-274
Net Cash From Continuing Financing Activities	-159	-108	-230	-306	-222	-191	-174	-223	-187	21	-274
Repayment of Debt	-63	-439	-131	-146	-73	-8.00	-14	-62	-127	88	-139
Repurchase of Common Equity	-191	-177	-41	-	-	-22	-	-	-1.00	-62	-1.00
Payment of Dividends	-164	-162	-160	-160	-160	-161	-160	-161	-161	-244	-244
Issuance of Debt	259	670	102	-	11	0.00	-	-	102	239	110

This table presents Imagination Park Entertainment's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Total Assets	28,684	30,531	33,093	33,903	33,576	33,471	31,718	25,243	23,940	23,261	22,800
Total Current Assets	7,959	6,477	6,670	8,277	6,996	6,639	11,236	7,096	6,770	6,608	6,424
Cash & Equivalents	1,881	1,050	1,033	1,018	589	511	468	1,295	804	1,113	1,170
Note & Lease Receivable	3,083	2,675	2,852	3,287	3,521	3,280	2,632	3,232	3,284	3,059	2,966
Inventories, net	2,424	2,228	2,233	2,313	2,241	2,208	1,626	1,814	1,942	1,889	1,784
Other Current Assets	240	212	191	282	645	640	5,322	510	607	547	504
Plant, Property, & Equipment, net	12,728	11,980	13,003	13,265	13,067	13,004	10,945	10,441	10,431	10,150	9,658
Total Noncurrent Assets	7,997	12,074	13,420	12,361	13,513	13,828	9,537	7,706	6,739	6,503	6,718
Noncurrent Note & Lease Receivables	2,145	7,014	7,033	7,051	7,070	7,088	2,257	2,275	2,294	2,312	2,331
Goodwill	3,773	3,335	3,364	3,411	3,374	3,347	3,115	3,130	3,041	3,041	3,038
Intangible Assets	-	-	-	-	-	-	-	-	-	-	145
Employee Benefit Assets	-	-	-	-	-	-	0.00	595	297	118	92
Other Noncurrent Operating Assets	1,831	1,497	1,645	1,509	1,421	1,672	1,033	955	921	869	1,112
Total Liabilities & Shareholders' Equity	28,684	30,531	33,093	33,903	33,576	33,471	31,718	25,243	23,940	23,261	22,800
Total Liabilities	23,421	26,622	28,734	27,362	26,193	25,753	23,850	16,161	15,443	14,906	14,627
Total Current Liabilities	4,909	3,924	4,069	5,102	4,694	8,646	8,284	4,144	5,000	3,959	4,258
Short-Term Debt	742	426	239	311	639	4,388	4,246	196	763	138	193
Accounts Payable	2,664	2,078	2,199	2,458	2,413	2,423	2,035	2,606	2,708	2,442	2,316
Current Employee Benefit Liabilities	477	434	401	485	535	466	410	440	355	397	749
Other Current Liabilities	-	-	-	-	-	-	181	-	-	-	1,000
Total Noncurrent Liabilities	18,512	22,698	24,665	22,260	21,499	17,107	15,566	12,017	10,443	10,947	10,369
Long-Term Debt	10,681	15,121	17,359	17,137	16,313	11,682	10,134	7,482	6,922	7,568	7,488
Capital Lease Obligations	-	-	-	-	0.00	304	256	-	283	312	292
Noncurrent Deferred & Payable Income Tax Liabilities	3,063	3,231	3,127	2,291	2,600	2,633	2,572	2,618	1,732	1,552	1,072
Noncurrent Employee Benefit Liabilities	4,215	3,912	3,730	2,265	2,026	1,848	1,267	582	431	420	366
Other Noncurrent Operating Liabilities	553	434	441	567	560	640	968	1,335	1,075	1,095	1,151
Total Equity & Noncontrolling Interests	5,263	3,909	4,359	6,541	7,383	7,718	7,868	9,082	8,497	8,355	8,173
Total Preferred & Common Equity	5,115	3,884	4,341	6,522	7,362	7,713	7,854	9,082	8,497	8,355	8,173
Total Common Equity	5,115	3,884	4,341	6,522	7,362	7,713	7,854	9,082	8,497	8,355	8,173
Common Stock	6,694	6,692	6,638	6,655	6,729	6,746	6,774	5,117	5,174	5,179	5,181
Retained Earnings	4,409	4,649	4,818	6,180	7,465	8,408	8,070	9,029	9,855	9,491	9,393
Treasury Stock	-1,342	-1,749	-1,753	-1,680	-2,332	-2,702	-2,648	-3,398	-4,607	-4,750	-4,679
Accumulated Other Comprehensive Income / (Loss)	-4,646	-5,708	-5,362	-4,633	-4,500	-4,739	-4,342	-1,666	-1,925	-1,565	-1,722

This table presents Imagination Park Entertainment's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Total Assets	23,940	23,771	23,683	23,951	23,261	23,028	23,063	23,161	22,800	41,168	42,376
Total Current Assets	6,770	6,615	6,476	6,780	6,608	6,459	6,557	6,643	6,424	9,288	9,499
Cash & Equivalents	804	636	746	1,149	1,113	1,070	1,049	1,159	1,170	1,156	1,135
Note & Lease Receivable	3,284	3,196	3,140	3,078	3,059	3,048	3,197	3,116	2,966	4,565	4,767
Inventories, net	1,942	1,939	1,911	1,929	1,889	1,771	1,728	1,795	1,784	2,590	2,658
Other Current Assets	607	682	649	624	547	570	583	573	504	977	939
Plant, Property, & Equipment, net	10,431	10,453	10,473	10,433	10,150	10,027	9,953	9,960	9,658	16,026	16,876
Total Noncurrent Assets	6,739	6,703	6,734	6,738	6,503	6,542	6,553	6,558	6,718	15,854	16,001
Noncurrent Note & Lease Receivables	2,294	2,298	2,303	2,308	2,312	2,317	2,321	2,326	2,331	2,335	2,340
Goodwill	3,041	3,042	3,043	3,041	3,041	3,041	3,040	3,038	3,038	7,242	7,531
Intangible Assets	-	-	-	-	-	-	-	-	-	4,585	4,406
Employee Benefit Assets	297	305	315	324	118	145	171	197	92	199	218
Other Noncurrent Operating Assets	921	871	890	881	869	879	858	836	1,097	1,493	1,506
Total Liabilities & Shareholders' Equity	23,940	23,771	23,683	23,951	23,261	23,028	23,063	23,161	22,800	41,168	42,376
Total Liabilities	15,443	15,382	15,279	15,069	14,906	14,771	14,468	14,532	14,627	23,076	23,759
Total Current Liabilities	5,000	4,266	4,067	3,882	3,959	3,854	4,114	4,353	4,258	6,988	7,121
Short-Term Debt	763	367	248	120	138	138	259	259	193	444	225
Accounts Payable	2,708	2,541	2,394	2,363	2,442	2,322	2,350	2,436	2,316	4,224	4,336
Current Employee Benefit Liabilities	355	350	385	370	397	378	473	637	749	596	675
Other Current Liabilities	-	1,008	1,040	1,029	-	1,016	1,032	1,021	-	1,724	1,885
Total Noncurrent Liabilities	10,443	11,116	11,212	11,187	10,947	10,917	10,354	10,179	10,369	16,088	16,638
Long-Term Debt	6,922	7,579	7,682	7,661	7,568	7,568	7,446	7,425	7,488	11,297	11,818
Capital Lease Obligations	283	286	304	317	312	307	299	295	292	477	475
Noncurrent Deferred & Payable Income Tax Liabilities	1,732	1,738	1,735	1,708	1,552	1,541	1,131	957	1,072	2,532	2,589
Noncurrent Employee Benefit Liabilities	431	428	422	415	420	416	379	373	366	440	434
Other Noncurrent Operating Liabilities	1,075	1,085	1,069	1,086	1,095	1,085	1,099	1,129	1,151	1,342	1,322
Total Equity & Noncontrolling Interests	8,497	8,389	8,404	8,882	8,355	8,257	8,595	8,629	8,173	18,092	18,617
Total Preferred & Common Equity	8,497	8,389	8,404	8,882	8,355	8,257	8,595	8,629	8,173	18,092	18,617
Total Common Equity	8,497	8,389	8,404	8,882	8,355	8,257	8,595	8,629	8,173	18,092	18,617
Common Stock	5,174	5,148	5,137	5,154	5,179	5,112	5,137	5,159	5,181	14,977	15,001
Retained Earnings	9,855	9,866	9,938	9,938	9,491	9,386	9,719	9,705	9,393	9,038	8,865
Treasury Stock	-4,607	-4,714	-4,751	-4,750	-4,750	-4,683	-4,681	-4,681	-4,679	-4,582	-4,577
Accumulated Other Comprehensive Income / (Loss)	-1,925	-1,911	-1,920	-1,460	-1,565	-1,558	-1,580	-1,554	-1,722	-1,341	-672

This table displays calculated financial ratios and metrics derived from Imagination Park Entertainment's official financial filings.

Metric	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Period end date	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	0.57%	-12.46%	-5.71%	11.53%	7.19%	-21.41%	-4.11%	10.24%	9.29%	-10.61%	-1.57%
EBITDA Growth	-14.59%	3.04%	-14.73%	11.84%	28.21%	-25.21%	-25.64%	27.18%	9.43%	-27.51%	-18.83%
EBIT Growth	-19.62%	14.06%	-22.05%	7.98%	63.17%	-38.71%	-47.89%	84.86%	30.19%	-65.58%	-42.09%
NOPAT Growth	-49.34%	-9.79%	32.00%	397.60%	-57.46%	-60.28%	-75.08%	552.31%	83.86%	-86.71%	1,218.82%
Net Income Growth	-61.10%	71.08%	-1.64%	137.69%	-5.92%	-39.51%	-60.49%	263.90%	-14.25%	-80.85%	93.40%
EPS Growth	-58.52%	72.87%	-2.24%	135.32%	-5.46%	-36.70%	-60.26%	266.39%	-8.28%	-80.00%	91.46%
Operating Cash Flow Growth	1.62%	-16.15%	-3.95%	-29.10%	83.61%	11.90%	-15.15%	-33.73%	7.09%	-15.69%	-8.46%
Free Cash Flow Firm Growth	303.90%	-158.38%	115.36%	1,248.78%	-36.93%	-51.72%	133.71%	72.85%	-51.45%	-74.77%	832.34%
Invested Capital Growth	-16.55%	24.87%	6.47%	13.72%	0.40%	-1.08%	-15.00%	-22.13%	6.03%	-1.60%	-1.86%
Revenue Q/Q Growth	13.78%	-9.58%	0.23%	9.65%	1.04%	-19.76%	4.68%	17.34%	0.22%	-2.74%	-0.11%
EBITDA Q/Q Growth	1.94%	-7.88%	-6.23%	3.76%	4.86%	-19.82%	-27.71%	-3.91%	0.32%	-9.99%	-4.82%
EBIT Q/Q Growth	5.72%	-11.68%	-12.22%	6.21%	8.37%	-32.35%	-50.86%	-3.53%	2.00%	-52.03%	42.57%
NOPAT Q/Q Growth	-41.50%	-13.26%	40.01%	355.33%	-59.77%	-48.24%	172.15%	88.98%	3.26%	-78.90%	169.09%
Net Income Q/Q Growth	-36.04%	5.77%	4.76%	137.43%	-36.15%	-11.08%	-2.63%	-2.56%	-22.03%	13.39%	32.62%
EPS Q/Q Growth	-34.52%	5.69%	4.81%	137.50%	-35.93%	-10.23%	-2.40%	-1.97%	-22.20%	6.49%	34.19%
Operating Cash Flow Q/Q Growth	3.60%	-5.63%	-3.05%	18.64%	-10.21%	3.05%	-4.34%	-25.15%	43.03%	-12.80%	-5.36%
Free Cash Flow Firm Q/Q Growth	81.85%	-138.61%	-74.16%	353.48%	-65.19%	-8.75%	-48.55%	222.37%	72.95%	-70.62%	174.64%
Invested Capital Q/Q Growth	-11.72%	-3.67%	4.48%	-0.95%	4.23%	-0.78%	27.49%	5.13%	-2.83%	-3.52%	-3.09%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	23.97%	24.74%	24.03%	31.15%	32.52%	30.11%	21.65%	27.85%	27.74%	27.95%	27.37%
EBITDA Margin	12.25%	14.42%	13.04%	13.08%	15.64%	14.88%	11.54%	13.31%	13.33%	10.81%	8.92%
Operating Margin	6.42%	9.00%	10.51%	15.58%	18.78%	14.77%	3.98%	13.49%	15.94%	3.24%	9.60%
EBIT Margin	6.26%	8.16%	6.75%	6.53%	9.94%	7.75%	4.21%	7.07%	8.42%	3.24%	1.91%
Profit (Net Income) Margin	2.27%	4.44%	4.63%	9.86%	8.65%	6.66%	2.74%	9.06%	7.11%	1.52%	2.99%
Tax Burden Percent	61.47%	81.01%	113.46%	252.83%	113.25%	132.46%	146.50%	175.58%	99.54%	75.39%	378.91%
Interest Burden Percent	58.96%	67.10%	60.46%	59.72%	76.87%	64.86%	44.46%	73.03%	84.84%	62.32%	41.41%
Effective Tax Rate	14.11%	36.84%	24.28%	-127.95%	24.99%	51.79%	53.50%	18.82%	-15.62%	15.45%	-282.31%
Return on Invested Capital (ROIC)	8.14%	7.18%	8.27%	37.33%	14.89%	5.94%	1.61%	12.83%	26.16%	3.41%	45.70%
ROIC Less NNEP Spread (ROIC-NNEP)	-0.24%	4.99%	3.83%	0.72%	6.50%	5.35%	2.87%	8.28%	-13.00%	0.02%	-48.11%
Return on Net Nonoperating Assets (RNNOA)	-0.32%	12.81%	13.55%	2.01%	14.08%	10.22%	4.58%	7.86%	-9.04%	0.01%	-38.96%
Return on Equity (ROE)	7.82%	20.00%	21.82%	39.34%	28.97%	16.16%	6.19%	20.70%	17.11%	3.42%	6.74%
Cash Return on Invested Capital (CROIC)	26.18%	-14.94%	2.00%	24.49%	14.49%	7.02%	17.83%	37.71%	20.30%	5.02%	47.58%
Operating Return on Assets (OROA)	4.91%	5.70%	4.13%	4.24%	6.87%	4.24%	2.27%	4.80%	7.24%	2.60%	1.54%
Return on Assets (ROA)	1.78%	3.10%	2.84%	6.40%	5.98%	3.64%	1.48%	6.16%	6.12%	1.22%	2.42%
Return on Common Equity (ROCE)	7.54%	19.62%	21.71%	39.21%	28.89%	16.13%	6.18%	20.68%	17.11%	3.42%	6.74%
Return on Equity Simple (ROE_SIMPLE)	0.00%	23.61%	20.78%	32.87%	27.40%	15.82%	6.14%	19.31%	17.70%	3.45%	6.82%
Net Operating Profit after Tax (NOPAT)	1,303	1,175	1,552	7,721	3,284	1,305	325	2,120	3,899	518	6,836
NOPAT Margin	5.52%	5.69%	7.96%	35.51%	14.09%	7.12%	1.85%	10.95%	18.42%	2.74%	36.71%
Net Nonoperating Expense Percent (NNEP)	8.39%	2.19%	4.44%	36.61%	8.40%	0.59%	-1.26%	4.55%	39.15%	3.39%	93.82%
Return On Investment Capital (ROIC_SIMPLE)	7.81%	6.04%	7.07%	32.18%	13.50%	5.41%	1.44%	12.65%	23.68%	3.17%	42.34%
Cost of Revenue to Revenue	76.03%	75.26%	75.97%	68.85%	67.48%	69.89%	78.35%	72.15%	72.26%	72.05%	72.63%
SG&A Expenses to Revenue	7.59%	7.44%	7.48%	7.46%	7.39%	7.91%	7.70%	7.15%	6.11%	7.19%	9.88%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	17.55%	15.73%	13.52%	15.57%	13.74%	15.34%	17.67%	14.36%	11.80%	24.71%	17.77%
Earnings before Interest and Taxes (EBIT)	1,479	1,687	1,315	1,420	2,317	1,420	740	1,368	1,781	613	355
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	2,893	2,981	2,542	2,843	3,645	2,726	2,027	2,578	2,821	2,045	1,660
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	2.71	2.56	3.34	2.53	1.59	1.75	1.96	1.73	1.31	1.42	2.27
Price to Tangible Book Value (P/TBV)	10.32	18.13	14.85	5.30	2.93	3.10	3.25	2.64	2.03	2.24	3.61
Price to Revenue (P/Rev)	0.59	0.48	0.74	0.76	0.50	0.74	0.88	0.81	0.52	0.63	1.00
Price to Earnings (P/E)	24.94	10.61	16.05	7.69	5.81	11.03	32.00	8.96	7.37	41.29	33.29
Dividend Yield	4.44%	6.83%	5.05%	4.67%	6.67%	5.84%	5.23%	4.94%	5.93%	5.38%	3.47%
Earnings Yield	4.01%	9.42%	6.23%	13.01%	17.22%	9.06%	3.13%	11.16%	13.56%	2.42%	3.00%
Enterprise Value to Invested Capital (EV/IC)	1.60	1.33	1.59	1.48	1.20	1.27	1.53	1.50	1.18	1.23	1.70
Enterprise Value to Revenue (EV/Rev)	0.99	1.17	1.58	1.50	1.13	1.51	1.62	1.12	0.85	0.99	1.35
Enterprise Value to EBITDA (EV/EBITDA)	8.05	8.13	12.09	11.45	7.25	10.15	14.02	8.39	6.41	9.11	15.17
Enterprise Value to EBIT (EV/EBIT)	15.74	14.37	23.37	22.92	11.40	19.48	38.41	15.82	10.15	30.40	70.94
Enterprise Value to NOPAT (EV/NOPAT)	17.87	20.63	19.81	4.21	8.04	21.20	87.45	10.20	4.63	35.95	3.68
Enterprise Value to Operating Cash Flow (EV/OCF)	7.57	9.40	12.40	18.52	8.19	7.66	9.28	10.66	8.31	10.17	15.01
Enterprise Value to Free Cash Flow (EV/FCFF)	5.56	0.00	81.82	6.42	8.27	17.93	7.89	3.47	5.97	24.41	3.54
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	2.17	3.98	4.04	2.67	2.30	2.12	1.86	0.85	0.94	0.96	0.98
Long-Term Debt to Equity	2.03	3.87	3.98	2.62	2.21	1.55	1.32	0.82	0.85	0.94	0.95
Financial Leverage	1.33	2.57	3.54	2.79	2.17	1.91	1.59	0.95	0.70	0.81	0.81
Leverage Ratio	4.39	6.46	7.70	6.15	4.85	4.44	4.18	3.36	2.80	2.80	2.79
Compound Leverage Factor	2.59	4.33	4.65	3.67	3.73	2.88	1.86	2.45	2.37	1.75	1.15
Debt to Total Capital	68.46%	79.91%	80.15%	72.73%	69.66%	67.96%	65.04%	45.81%	48.39%	48.97%	49.38%
Short-Term Debt to Total Capital	4.45%	2.19%	1.09%	1.30%	2.63%	18.21%	18.87%	1.17%	4.63%	0.84%	1.20%
Long-Term Debt to Total Capital	64.01%	77.72%	79.06%	71.44%	67.04%	49.75%	46.17%	44.64%	43.76%	48.13%	48.19%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.89%	0.13%	0.08%	0.08%	0.09%	0.02%	0.06%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	30.65%	19.96%	19.77%	27.19%	30.25%	32.01%	34.90%	54.19%	51.61%	51.03%	50.62%
Debt to EBITDA	3.95	5.22	6.92	6.14	4.65	6.01	7.22	2.98	2.82	3.92	4.80
Net Debt to EBITDA	3.21	4.79	6.37	5.64	4.04	5.19	6.41	2.31	2.47	3.30	4.00
Long-Term Debt to EBITDA	3.69	5.07	6.83	6.03	4.48	4.40	5.13	2.90	2.55	3.85	4.69
Debt to NOPAT	8.77	13.23	11.34	2.26	5.16	12.55	45.02	3.62	2.04	15.47	1.17
Net Debt to NOPAT	7.13	12.14	10.44	2.08	4.48	10.84	39.96	2.80	1.79	13.01	0.97
Long-Term Debt to NOPAT	8.20	12.86	11.19	2.22	4.97	9.19	31.96	3.53	1.85	15.20	1.14
Altman Z-Score	1.69	1.40	1.32	1.51	1.58	1.28	1.49	2.17	2.23	2.09	2.32
Noncontrolling Interest Sharing Ratio	3.57%	1.89%	0.52%	0.34%	0.29%	0.17%	0.12%	0.08%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.62	1.65	1.64	1.62	1.49	0.77	1.36	1.71	1.35	1.67	1.51
Quick Ratio	1.01	0.95	0.95	0.84	0.88	0.44	0.37	1.15	0.82	1.05	0.97
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	4,189	-2,446	376	5,066	3,195	1,543	3,605	6,231	3,026	763	7,117
Operating Cash Flow to CapEx	235.79%	0.00%	186.46%	0.00%	0.00%	0.00%	0.00%	453.13%	236.82%	161.21%	202.17%
Free Cash Flow to Firm to Interest Expense	6.90	-4.41	0.72	8.86	5.96	3.09	8.08	18.49	9.31	3.30	34.22
Operating Cash Flow to Interest Expense	5.07	4.65	4.77	3.07	6.02	7.23	6.87	6.02	6.69	7.94	8.07
Operating Cash Flow Less CapEx to Interest Expense	2.92	4.72	2.21	3.12	6.06	7.27	6.89	4.69	3.86	3.01	4.08
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.78	0.70	0.61	0.65	0.69	0.55	0.54	0.68	0.86	0.80	0.81
Accounts Receivable Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Inventory Turnover	6.84	6.69	6.64	6.59	6.91	5.76	7.18	8.12	8.14	7.12	7.36
Fixed Asset Turnover	1.79	1.67	1.56	1.66	1.77	1.41	1.47	1.81	2.03	1.84	1.88
Accounts Payable Turnover	6.45	6.56	6.93	6.43	6.46	5.29	6.17	6.02	5.76	5.29	5.68
Days Sales Outstanding (DSO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Inventory Outstanding (DIO)	53.35	54.56	54.97	55.42	52.85	63.42	50.84	44.94	44.83	51.30	49.57
Days Payable Outstanding (DPO)	56.55	55.61	52.70	56.77	56.53	68.94	59.12	60.62	63.42	68.96	64.21
Cash Conversion Cycle (CCC)	-3.20	-1.06	2.27	-1.35	-3.68	-5.52	-8.28	-15.69	-18.59	-17.66	-14.64
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	14,557	18,178	19,354	22,009	22,098	21,860	18,580	14,469	15,342	15,097	14,816
Invested Capital Turnover	1.48	1.26	1.04	1.05	1.06	0.83	0.87	1.17	1.42	1.24	1.24
Increase / (Decrease) in Invested Capital	-2,886	3,621	1,176	2,655	89	-238	-3,280	-4,111	873	-245	-281
Enterprise Value (EV)	23,285	24,248	30,730	32,540	26,420	27,661	28,426	21,637	18,069	18,633	25,185
Market Capitalization	13,843	9,954	14,507	16,481	11,684	13,514	15,422	15,693	11,091	11,891	18,542
Book Value per Share	$12.07	$9.37	$10.56	$15.79	$18.18	$19.67	$19.98	$23.45	$23.89	$24.15	$23.53
Tangible Book Value per Share	$3.17	$1.32	$2.38	$7.53	$9.85	$11.13	$12.06	$15.37	$15.34	$15.36	$14.78
Total Capital	16,686	19,456	21,957	23,989	24,335	24,092	22,504	16,760	16,465	16,373	16,146
Total Debt	11,423	15,547	17,598	17,448	16,952	16,374	14,636	7,678	7,968	8,018	7,973
Total Long-Term Debt	10,681	15,121	17,359	17,137	16,313	11,986	10,390	7,482	7,205	7,880	7,780
Net Debt	9,294	14,269	16,205	16,040	14,715	14,142	12,990	5,944	6,978	6,742	6,643
Capital Expenditures (CapEx)	1,305	-37	1,329	-26	-23	-18	-8.00	448	918	1,137	830
Debt-free, Cash-free Net Working Capital (DFCFNWC)	1,911	1,929	1,807	2,468	2,352	1,870	6,730	1,608	1,729	1,674	1,189
Debt-free Net Working Capital (DFNWC)	3,792	2,979	2,840	3,486	2,941	2,381	7,198	3,148	2,533	2,787	2,359
Net Working Capital (NWC)	3,050	2,553	2,601	3,175	2,302	-2,007	2,952	2,952	1,770	2,649	2,166
Net Nonoperating Expense (NNE)	767	258	650	5,577	1,267	85	-157	366	2,395	230	6,279
Net Nonoperating Obligations (NNO)	9,294	14,269	14,995	15,468	14,715	14,142	10,712	5,387	6,845	6,742	6,643
Total Depreciation and Amortization (D&A)	1,414	1,294	1,227	1,423	1,328	1,306	1,287	1,210	1,040	1,432	1,305
Debt-free, Cash-free Net Working Capital to Revenue	8.09%	9.33%	9.27%	11.35%	10.09%	10.21%	38.31%	8.30%	8.17%	8.85%	6.39%
Debt-free Net Working Capital to Revenue	16.06%	14.41%	14.57%	16.03%	12.62%	13.00%	40.98%	16.26%	11.97%	14.73%	12.67%
Net Working Capital to Revenue	12.91%	12.35%	13.34%	14.60%	9.88%	-10.96%	16.81%	15.25%	8.36%	14.00%	11.63%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$1.30	$2.25	$2.20	$5.19	$4.91	$3.10	$1.23	$4.50	$4.14	$0.83	$1.60
Adjusted Weighted Average Basic Shares Outstanding	422.85M	411.16M	411.26M	412.94M	400.24M	392.12M	393.12M	376.36M	350.08M	346.35M	526.13M
Adjusted Diluted Earnings per Share	$1.29	$2.23	$2.18	$5.13	$4.85	$3.07	$1.22	$4.47	$4.10	$0.82	$1.57
Adjusted Weighted Average Diluted Shares Outstanding	422.85M	411.16M	411.26M	412.94M	400.24M	392.12M	393.12M	376.36M	350.08M	346.35M	526.13M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	422.85M	411.16M	411.26M	412.94M	400.24M	392.12M	393.12M	376.36M	350.08M	346.35M	526.13M
Normalized Net Operating Profit after Tax (NOPAT)	2,116	1,421	1,592	2,666	3,397	2,096	951	2,362	2,476	602	1,366
Normalized NOPAT Margin	8.96%	6.87%	8.17%	12.26%	14.58%	11.44%	5.42%	12.20%	11.70%	3.18%	7.34%
Pre Tax Income Margin	3.69%	5.48%	4.08%	3.90%	7.64%	5.03%	1.87%	5.16%	7.14%	2.02%	0.79%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	2.44	3.04	2.53	2.48	4.32	2.85	1.66	4.06	5.48	2.65	1.71
NOPAT to Interest Expense	2.15	2.12	2.98	13.50	6.13	2.61	0.73	6.29	12.00	2.24	32.86
EBIT Less CapEx to Interest Expense	0.29	3.11	-0.03	2.53	4.37	2.88	1.68	2.73	2.66	-2.27	-2.28
NOPAT Less CapEx to Interest Expense	0.00	2.18	0.43	13.54	6.17	2.65	0.75	4.96	9.17	-2.68	28.87
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	115.67%	74.70%	81.26%	35.87%	39.12%	65.25%	167.22%	44.47%	44.75%	222.92%	115.44%
Augmented Payout Ratio	335.07%	140.68%	95.90%	38.06%	75.41%	109.10%	175.93%	92.30%	130.12%	298.61%	119.57%

This table displays calculated financial ratios and metrics derived from Imagination Park Entertainment's official financial filings.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	12/31/2023	3/31/2024	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	0.92%	-4.14%	-13.12%	-14.61%	-10.36%	-7.99%	1.11%	1.58%	-0.46%	27.75%	42.94%
EBITDA Growth	1.42%	-18.89%	-34.51%	-19.53%	-35.36%	-21.95%	-6.45%	-27.37%	-20.24%	26.41%	34.67%
EBIT Growth	9.83%	-26.49%	-46.32%	-30.95%	-170.08%	-53.71%	-16.88%	-54.83%	38.69%	-141.22%	-14.56%
NOPAT Growth	-17.22%	127.43%	-23.32%	-76.17%	-259.55%	-85.59%	-0.52%	-60.58%	186.95%	-143.97%	-19.72%
Net Income Growth	-397.20%	-52.22%	-54.01%	-82.65%	10.69%	-67.44%	111.91%	-9.09%	48.24%	-287.50%	-84.94%
EPS Growth	-390.00%	-48.42%	-50.72%	-82.20%	5.75%	-67.35%	107.35%	-10.64%	48.78%	-250.00%	-90.07%
Operating Cash Flow Growth	611.22%	-41.33%	35.38%	7.59%	-35.35%	14.49%	-30.87%	11.32%	-19.31%	-172.91%	30.41%
Free Cash Flow Firm Growth	-104.44%	-114.41%	-100.96%	94.68%	-268.14%	444.84%	5,779.32%	-18.01%	248.64%	-2,189.44%	-1,669.42%
Invested Capital Growth	6.03%	5.11%	4.17%	-0.90%	-1.60%	-3.81%	-1.86%	-2.29%	-1.86%	93.84%	94.97%
Revenue Q/Q Growth	-4.98%	-2.20%	-6.73%	-1.47%	-0.26%	0.39%	2.49%	-1.01%	-2.26%	28.84%	14.68%
EBITDA Q/Q Growth	-5.73%	-18.38%	6.49%	-1.79%	-24.27%	-1.45%	27.63%	-23.75%	-16.83%	56.19%	35.98%
EBIT Q/Q Growth	-6.90%	-27.62%	10.95%	-7.64%	-194.48%	147.81%	99.24%	-49.81%	-228.24%	67.86%	512.96%
NOPAT Q/Q Growth	-72.59%	-14.01%	8.43%	-6.76%	-283.52%	107.76%	648.77%	-63.06%	304.83%	-103.93%	1,467.24%
Net Income Q/Q Growth	-133.44%	154.09%	36.63%	-29.79%	-272.12%	119.72%	789.29%	-69.88%	-198.00%	28.57%	171.43%
EPS Q/Q Growth	-132.95%	156.32%	38.78%	-30.88%	-274.47%	119.51%	781.25%	-70.21%	-200.00%	42.86%	158.33%
Operating Cash Flow Q/Q Growth	74.94%	-54.66%	53.04%	-11.36%	5.13%	-19.72%	-7.59%	42.74%	-23.80%	-172.54%	265.28%
Free Cash Flow Firm Q/Q Growth	-159.49%	9.72%	91.93%	4,592.00%	-212.50%	184.57%	32.90%	-35.15%	103.95%	-1,288.75%	0.18%
Invested Capital Q/Q Growth	-2.83%	1.92%	0.28%	-0.20%	-3.52%	-0.38%	2.31%	-0.64%	-3.09%	96.77%	2.90%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	27.10%	27.45%	27.38%	27.49%	29.54%	16.52%	20.28%	20.27%	52.90%	27.83%	27.22%
EBITDA Margin	12.51%	10.44%	11.92%	11.88%	9.02%	8.85%	11.03%	8.49%	7.23%	8.76%	10.39%
Operating Margin	23.63%	14.34%	14.99%	14.85%	-32.47%	2.58%	5.30%	2.54%	28.36%	-0.86%	11.01%
EBIT Margin	7.62%	5.64%	6.71%	6.29%	-5.96%	2.84%	5.51%	2.80%	-3.67%	-0.92%	3.30%
Profit (Net Income) Margin	-6.20%	3.43%	5.02%	3.58%	-6.17%	1.21%	10.52%	3.20%	-3.21%	-1.78%	1.11%
Tax Burden Percent	-98.76%	77.83%	92.16%	71.12%	87.12%	65.88%	241.75%	187.50%	65.63%	77.78%	64.66%
Interest Burden Percent	82.35%	78.09%	81.21%	80.00%	118.98%	64.89%	78.93%	61.07%	133.33%	250.00%	52.02%
Effective Tax Rate	45.96%	21.72%	12.94%	16.81%	0.00%	31.76%	-142.23%	-88.75%	0.00%	0.00%	34.48%
Return on Invested Capital (ROIC)	18.13%	15.41%	17.19%	15.28%	-28.25%	2.12%	15.35%	5.78%	24.72%	-0.54%	6.97%
ROIC Less NNEP Spread (ROIC-NNEP)	2.21%	9.50%	11.53%	9.09%	-17.04%	1.76%	13.79%	4.66%	8.93%	-1.32%	2.43%
Return on Net Nonoperating Assets (RNNOA)	1.54%	7.28%	8.78%	6.46%	-13.74%	1.49%	11.41%	3.58%	7.23%	-0.90%	1.62%
Return on Equity (ROE)	19.67%	22.69%	25.97%	21.75%	-41.99%	3.61%	26.76%	9.35%	31.95%	-1.44%	8.59%
Cash Return on Invested Capital (CROIC)	20.30%	24.72%	25.60%	16.53%	5.02%	3.95%	-5.08%	-61.64%	47.58%	-58.75%	-57.88%
Operating Return on Assets (OROA)	6.55%	4.83%	5.54%	5.01%	-4.77%	2.24%	4.38%	2.21%	-2.97%	-0.57%	2.21%
Return on Assets (ROA)	-5.33%	2.93%	4.15%	2.85%	-4.95%	0.96%	8.36%	2.53%	-2.59%	-1.10%	0.74%
Return on Common Equity (ROCE)	19.67%	22.69%	25.97%	21.75%	-41.99%	3.61%	26.76%	9.35%	31.95%	-1.44%	8.59%
Return on Equity Simple (ROE_SIMPLE)	0.00%	15.69%	12.38%	2.86%	0.00%	2.08%	5.06%	4.87%	0.00%	2.19%	0.00%
Net Operating Profit after Tax (NOPAT)	655	564	611	570	-1,046	81	608	225	909	-36	488
NOPAT Margin	12.77%	11.23%	13.05%	12.35%	-22.73%	1.76%	12.84%	4.79%	19.85%	-0.61%	7.21%
Net Nonoperating Expense Percent (NNEP)	15.92%	5.92%	5.66%	6.20%	-11.21%	0.36%	1.56%	1.11%	15.78%	0.78%	4.55%
Return On Investment Capital (ROIC_SIMPLE)	3.98%	3.39%	3.67%	3.36%	-6.39%	0.50%	3.66%	1.35%	5.63%	-0.12%	1.57%
Cost of Revenue to Revenue	72.90%	72.55%	72.62%	72.51%	70.46%	83.48%	79.72%	79.73%	47.10%	72.17%	72.78%
SG&A Expenses to Revenue	6.14%	7.59%	7.18%	6.20%	7.76%	7.75%	9.57%	10.84%	11.38%	8.98%	8.54%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	3.47%	13.11%	12.39%	12.64%	62.01%	13.94%	14.98%	17.73%	24.54%	28.69%	16.21%
Earnings before Interest and Taxes (EBIT)	391	283	314	290	-274	131	261	131	-168	-54	223
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	642	524	558	548	415	409	522	398	331	517	703
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.31	1.37	1.21	1.29	1.42	1.57	1.70	1.93	2.27	1.55	1.33
Price to Tangible Book Value (P/TBV)	2.03	2.15	1.90	1.97	2.24	2.49	2.63	2.99	3.61	4.48	3.70
Price to Revenue (P/Rev)	0.52	0.55	0.50	0.59	0.63	0.70	0.79	0.90	1.00	1.41	1.13
Price to Earnings (P/E)	7.37	8.74	9.82	45.28	41.29	75.60	33.55	39.74	33.29	70.88	0.00
Dividend Yield	5.93%	5.63%	6.29%	5.57%	5.38%	4.92%	4.40%	3.85%	3.47%	3.47%	3.95%
Earnings Yield	13.56%	11.44%	10.19%	2.21%	2.42%	1.32%	2.98%	2.52%	3.00%	1.41%	0.00%
Enterprise Value to Invested Capital (EV/IC)	1.18	1.20	1.12	1.17	1.23	1.32	1.39	1.53	1.70	1.34	1.20
Enterprise Value to Revenue (EV/Rev)	0.85	0.90	0.87	0.94	0.99	1.07	1.15	1.25	1.35	1.97	1.65
Enterprise Value to EBITDA (EV/EBITDA)	6.41	6.98	7.28	8.04	9.11	10.25	11.29	13.39	15.17	22.13	18.52
Enterprise Value to EBIT (EV/EBIT)	10.15	11.22	12.44	14.29	30.40	42.92	52.42	93.78	70.94	230.18	273.52
Enterprise Value to NOPAT (EV/NOPAT)	4.63	4.16	3.84	7.44	35.95	1,950.04	0.00	0.00	3.68	34.55	24.42
Enterprise Value to Operating Cash Flow (EV/OCF)	8.31	9.76	8.47	8.69	10.17	10.51	12.43	13.17	15.01	39.33	32.64
Enterprise Value to Free Cash Flow (EV/FCFF)	5.97	4.99	4.45	7.03	24.41	32.64	0.00	0.00	3.54	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.94	0.98	0.98	0.91	0.96	0.97	0.93	0.92	0.98	0.68	0.67
Long-Term Debt to Equity	0.85	0.94	0.95	0.90	0.94	0.95	0.90	0.89	0.95	0.65	0.66
Financial Leverage	0.70	0.77	0.76	0.71	0.81	0.84	0.83	0.77	0.81	0.68	0.67
Leverage Ratio	2.80	2.83	2.81	2.66	2.80	2.81	2.75	2.69	2.79	2.44	2.40
Compound Leverage Factor	2.30	2.21	2.28	2.13	3.33	1.82	2.17	1.64	3.72	6.09	1.25
Debt to Total Capital	48.39%	49.53%	49.49%	47.69%	48.97%	49.25%	48.22%	48.04%	49.38%	40.31%	40.21%
Short-Term Debt to Total Capital	4.63%	2.21%	1.49%	0.71%	0.84%	0.85%	1.56%	1.56%	1.20%	1.46%	0.72%
Long-Term Debt to Total Capital	43.76%	47.32%	48.00%	46.98%	48.13%	48.40%	46.66%	46.48%	48.19%	38.85%	39.48%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	51.61%	50.47%	50.51%	52.31%	51.03%	50.75%	51.78%	51.96%	50.62%	59.69%	59.79%
Debt to EBITDA	2.82	3.05	3.42	3.56	3.92	4.15	4.23	4.58	4.80	6.91	6.42
Net Debt to EBITDA	2.47	2.72	3.04	2.98	3.30	3.51	3.59	3.82	4.00	6.26	5.84
Long-Term Debt to EBITDA	2.55	2.91	3.32	3.51	3.85	4.08	4.09	4.43	4.69	6.66	6.31
Debt to NOPAT	2.04	1.82	1.81	3.30	15.47	789.74	-7.41	-0.81	1.17	10.79	8.47
Net Debt to NOPAT	1.79	1.62	1.60	2.75	13.01	668.52	-6.28	-0.67	0.97	9.77	7.70
Long-Term Debt to NOPAT	1.85	1.74	1.75	3.25	15.20	776.14	-7.17	-0.78	1.14	10.40	8.32
Altman Z-Score	2.03	2.07	2.01	2.04	1.96	2.06	2.16	2.22	2.24	1.58	1.52
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.35	1.55	1.59	1.75	1.67	1.68	1.59	1.53	1.51	1.33	1.33
Quick Ratio	0.82	0.90	0.96	1.09	1.05	1.07	1.03	0.98	0.97	0.82	0.83
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-218	-196	-16	712	-801	677	900	584	1,190	-14,150	-14,125
Operating Cash Flow to CapEx	237.81%	101.77%	198.50%	206.17%	161.31%	158.00%	187.18%	246.92%	228.16%	-116.60%	115.53%
Free Cash Flow to Firm to Interest Expense	-3.69	-3.17	-0.27	12.27	-15.40	14.72	16.36	11.44	21.26	-174.69	-132.01
Operating Cash Flow to Interest Expense	12.90	5.56	8.95	8.07	9.46	8.59	6.64	10.22	7.09	-3.56	4.45
Operating Cash Flow Less CapEx to Interest Expense	7.47	0.10	4.44	4.16	3.60	3.15	3.09	6.08	3.98	-6.60	0.60
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.86	0.86	0.83	0.80	0.80	0.79	0.79	0.79	0.81	0.62	0.67
Accounts Receivable Turnover	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Inventory Turnover	8.14	8.19	7.70	7.24	7.12	7.46	7.81	7.85	7.36	6.58	7.07
Fixed Asset Turnover	2.03	2.01	1.95	1.88	1.84	1.81	1.82	1.83	1.88	1.53	1.64
Accounts Payable Turnover	5.76	5.81	5.78	5.62	5.29	5.69	5.99	6.09	5.68	4.39	4.64
Days Sales Outstanding (DSO)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Inventory Outstanding (DIO)	44.83	44.56	47.43	50.44	51.30	48.91	46.71	46.52	49.57	55.43	51.61
Days Payable Outstanding (DPO)	63.42	62.85	63.18	64.98	68.96	64.11	60.90	59.95	64.21	83.20	78.68
Cash Conversion Cycle (CCC)	-18.59	-18.29	-15.74	-14.54	-17.66	-15.20	-14.18	-13.43	-14.64	-27.77	-27.06
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	15,342	15,636	15,679	15,647	15,097	15,040	15,387	15,288	14,816	29,154	30,000
Invested Capital Turnover	1.42	1.37	1.32	1.24	1.24	1.21	1.20	1.21	1.24	0.90	0.97
Increase / (Decrease) in Invested Capital	873	760	627	-142	-245	-596	-292	-359	-281	14,114	14,613
Enterprise Value (EV)	18,069	18,840	17,515	18,265	18,633	19,786	21,386	23,350	25,185	39,131	36,105
Market Capitalization	11,091	11,503	10,210	11,500	11,891	13,003	14,594	16,691	18,542	28,069	24,722
Book Value per Share	$23.89	$23.96	$24.22	$25.67	$24.15	$23.77	$24.75	$24.84	$23.53	$34.39	$35.27
Tangible Book Value per Share	$15.34	$15.27	$15.45	$16.88	$15.36	$15.02	$15.99	$16.10	$14.78	$11.91	$12.65
Total Capital	16,465	16,621	16,638	16,980	16,373	16,270	16,599	16,608	16,146	30,310	31,135
Total Debt	7,968	8,232	8,234	8,098	8,018	8,013	8,004	7,979	7,973	12,218	12,518
Total Long-Term Debt	7,205	7,865	7,986	7,978	7,880	7,875	7,745	7,720	7,780	11,774	12,293
Net Debt	6,978	7,337	7,305	6,765	6,742	6,783	6,792	6,659	6,643	11,062	11,383
Capital Expenditures (CapEx)	320	339	266	227	305	250	195	211	174	247	412
Debt-free, Cash-free Net Working Capital (DFCFNWC)	1,729	2,008	1,911	1,869	1,674	1,673	1,653	1,390	1,189	1,588	1,468
Debt-free Net Working Capital (DFNWC)	2,533	2,716	2,657	3,018	2,787	2,743	2,702	2,549	2,359	2,744	2,603
Net Working Capital (NWC)	1,770	2,349	2,409	2,898	2,649	2,605	2,443	2,290	2,166	2,300	2,378
Net Nonoperating Expense (NNE)	973	392	376	405	-762	25	110	75	1,056	69	413
Net Nonoperating Obligations (NNO)	6,845	7,247	7,275	6,765	6,742	6,783	6,792	6,659	6,643	11,062	11,383
Total Depreciation and Amortization (D&A)	251	241	244	258	689	278	261	267	499	571	480
Debt-free, Cash-free Net Working Capital to Revenue	8.17%	9.59%	9.44%	9.61%	8.85%	9.04%	8.90%	7.46%	6.39%	7.98%	6.69%
Debt-free Net Working Capital to Revenue	11.97%	12.97%	13.13%	15.52%	14.73%	14.82%	14.55%	13.67%	12.67%	13.79%	11.87%
Net Working Capital to Revenue	8.36%	11.22%	11.90%	14.90%	14.00%	14.07%	13.16%	12.29%	11.63%	11.56%	10.84%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($1.12)	$0.49	$0.68	$0.47	($0.81)	$0.16	$1.43	$0.43	($0.42)	($0.24)	$0.14
Adjusted Weighted Average Basic Shares Outstanding	350.08M	347.06M	346.00M	346.02M	346.35M	347.33M	347.37M	347.41M	526.13M	527.90M	527.98M
Adjusted Diluted Earnings per Share	($0.87)	$0.49	$0.68	$0.47	($0.82)	$0.16	$1.41	$0.42	($0.42)	($0.24)	$0.14
Adjusted Weighted Average Diluted Shares Outstanding	350.08M	353.30M	346.50M	348.10M	346.35M	348.50M	352.80M	353.40M	526.13M	437.60M	532.60M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	350.08M	347.06M	346.00M	346.02M	346.35M	347.33M	347.37M	347.41M	526.13M	527.90M	527.98M
Normalized Net Operating Profit after Tax (NOPAT)	655	564	611	570	-977	87	172	123	982	-25	514
Normalized NOPAT Margin	12.77%	11.23%	13.05%	12.35%	-21.22%	1.88%	3.64%	2.61%	21.44%	-0.42%	7.59%
Pre Tax Income Margin	6.27%	4.40%	5.45%	5.03%	-7.09%	1.84%	4.35%	1.71%	-4.89%	-2.29%	1.71%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	6.63	4.56	5.32	5.00	-5.27	2.85	4.75	2.57	-3.00	-0.67	2.08
NOPAT to Interest Expense	11.11	9.09	10.36	9.83	-20.11	1.77	11.05	4.40	16.24	-0.44	4.56
EBIT Less CapEx to Interest Expense	1.20	-0.90	0.81	1.09	-11.13	-2.59	1.20	-1.57	-6.11	-3.72	-1.77
NOPAT Less CapEx to Interest Expense	5.69	3.62	5.85	5.91	-25.98	-3.67	7.51	0.27	13.13	-3.49	0.71
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	44.75%	50.23%	62.60%	254.33%	222.92%	372.67%	147.36%	152.86%	115.44%	183.33%	-3,000.00%
Augmented Payout Ratio	130.12%	128.72%	127.88%	415.35%	298.61%	409.30%	152.41%	158.10%	119.57%	199.24%	-3,237.04%

Key Financial Trends

International Paper Co (NYSE: IP) has shown a mixed financial performance over the past four years, with notable volatility in profitability, cash flow, and capital structure. Here are the key takeaways from the quarterly financial statements spanning 2022 through Q2 2025:

Q2 2025 net income rebounded strongly to $75 million from Q1 2025’s net loss of $105 million, showing improving profitability momentum.
Operating revenue increased to $6.77 billion in Q2 2025 compared to $5.90 billion in Q1 2025, indicating growth in sales.
The company’s cash and equivalents balance increased to approximately $1.14 billion by Q2 2025, supporting liquidity.
Capital expenditures remain substantial to support operations and growth, with $422 million spent in Q2 2025, reflecting ongoing investment.
Total assets grew steadily to about $42.4 billion by Q2 2025, driven by increases in property, plant and equipment to around $16.9 billion.
International Paper consistently pays quarterly dividends (~$0.46 per share), showing commitment to shareholder returns.
Total liabilities increased gradually to $23.76 billion by Q2 2025, matched by proportional growth in shareholders’ equity to $18.6 billion.
Depreciation expense remains high (~$480 million quarterly), which aligns with the capital-intensive nature of the company’s business.
The weighted average diluted shares outstanding hold steady around 530 million, indicating limited dilution.
Q4 2024 and Q1 2025 reported significant net losses of $147 million and $105 million respectively, indicating earnings volatility.
Other income/expense items had large negative impacts in recent quarters (e.g., -$522 million in Q2 2025), suggesting challenges from non-operating factors.
International Paper's net cash from financing activities was negative $274 million in Q2 2025 due to debt repayments and dividend payments, putting pressure on free cash flow.
Long-term debt increased from about $6.9 billion in late 2022 to $11.8 billion by mid-2025, reflecting higher leverage and interest expense (~$107 million in Q2 2025).
The company experienced net negative free cash flows in earlier periods (e.g., Q1 2025), driven by large capital expenditures and operating cash flow declines.

Summary: International Paper displays signs of recovery with improved profitability and revenue growth in recent quarters, coupled with healthy liquidity and ongoing investments. However, the business has faced recent earnings losses and significant non-operating expenses, alongside increasing leverage and steady dividend commitments. Investors should watch future operating performance trends and ability to manage debt while funding capital expenditure and shareholder returns.

08/29/25 01:40 PM ETAI Generated. May Contain Errors.

Financials Breakdown Chart

Frequently Asked Questions About Imagination Park Entertainment's Financials

When does Imagination Park Entertainment's financial year end?

According to the most recent income statement we have on file, Imagination Park Entertainment's fiscal year ends in December. Their fiscal year 2024 ended on December 31, 2024.

How has Imagination Park Entertainment's net income changed over the last 10 years?

Imagination Park Entertainment's net income appears to be on a downward trend, with a most recent value of $557 million in 2024, rising from $536 million in 2014. The previous period was $288 million in 2023.

What is Imagination Park Entertainment's operating income?

Imagination Park Entertainment's total operating income in 2024 was $1.79 billion, based on the following breakdown:

Total Gross Profit: $5.10 billion
Total Operating Expenses: $3.31 billion

How has Imagination Park Entertainment's revenue changed over the last 10 years?

Over the last 10 years, Imagination Park Entertainment's total revenue changed from $23.62 billion in 2014 to $18.62 billion in 2024, a change of -21.2%.

How much debt does Imagination Park Entertainment have?

Imagination Park Entertainment's total liabilities were at $14.63 billion at the end of 2024, a 1.9% decrease from 2023, and a 37.5% decrease since 2014.

How much cash does Imagination Park Entertainment have?

In the past 10 years, Imagination Park Entertainment's cash and equivalents has ranged from $468 million in 2020 to $1.88 billion in 2014, and is currently $1.17 billion as of their latest financial filing in 2024.

How has Imagination Park Entertainment's book value per share changed over the last 10 years?

Over the last 10 years, Imagination Park Entertainment's book value per share changed from 12.07 in 2014 to 23.53 in 2024, a change of 94.8%.

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This page (CNSX:IP) was last updated on 8/29/2025 by MarketBeat.com Staff

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Imagination Park Entertainment (IP) Financials

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Imagination Park Entertainment (IP) Financials

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