Biofrontera Inc. Financial Ratios — BFRI Stock

Profitability (USD)

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Return on Common Equity (%)	- -	- -	-439.39	-3.63	-140.43	-384.98	-141.3
Return on Assets (%)	- -	-41.55	-97.5	-1.23	-51.08	-70.99	-41.59
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	52.61	51.9	47.13	47.04	48.8	50.14	73.71
EBITDA Margin (%)	-71.61	-47.98	-102.33	-60.71	-63.44	-43.03	-25.13
Operating Margin (%)	-57	-44.21	-107.27	-78.05	-66.26	-46.11	-27.21
Incremental Operating Margin (%)	- -	- -	- -	75.86	- -	165.14	133.71
Pretax Margin (%)	-41.82	-57.95	-156.25	-2.12	-59.04	-47.53	-25.2
Profit Margin (%)	-41.95	-58.29	-156.49	-2.23	-59.09	-47.58	-25.26
Net Income to Common Margin (%)	-41.95	-58.29	-156.49	-2.23	-59.09	-47.58	-25.26
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	-439.39	-3.63	-140.43	-384.98	-141.3

Credit (USD)

Credit Ratios API ChatGPT

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	38	- -	- -	1	5	5	6
ST Debt	- -	- -	- -	- -	5	1	- -
LT Debt	38	- -	- -	1	1	4	6
Total Debt/EBITDA	-2.04	- -	- -	-0.08	-0.25	-0.31	-0.59
Net Debt/EBITDA	-1.65	0.89	1	0.99	-0.12	0.11	0.17
Total Debt/EBIT	-1.97	- -	- -	-0.07	-0.24	-0.29	-0.54
Net Debt/EBIT	-1.59	0.84	0.97	0.93	-0.11	0.1	0.16
EBITDA to Interest Expense	-8.68	-3.12	-68.5	-47.05	-36.02	-7.89	-23.19
EBITDA-CapEx/Interest Expense	-8.93	-3.12	-68.53	-47.15	-36.03	-7.92	-23.19
EBIT to Interest Expense	-6.91	-2.88	-71.81	-60.49	-37.63	-8.46	-25.11
Interest Expense	2	3	- -	- -	1	2	- -
Common Equity/Total Assets	-104.96	24.14	21.3	46.93	17.16	20.06	36.69
Long-Term Debt/Equity (%)	- -	- -	- -	3.55	16.77	98.67	55.62
Long-Term Debt/Capital (%)	476.25	- -	- -	3.36	7.89	46.76	35.03
Long-Term Debt/Total Assets (%)	132.86	- -	- -	1.67	2.88	19.79	20.41
Total Debt/Equity (%)	-126.58	- -	- -	5.64	112.64	111.03	58.79
Total Debt/Capital (%)	476.25	- -	- -	5.34	52.97	52.61	37.02
Total Debt/Total Assets (%)	132.86	- -	- -	2.65	19.33	22.27	21.57
Net Debt to Equity	-102.38	-138.64	-216.48	-72.07	53.43	-40.76	-17.2
Net Debt/Capital (%)	4,297.36	358.79	185.85	-214.67	28.94	-52.38	-17.59
EBITDA	-19	-9	-25	-17	-22	-16	-10
EBITDA-CapEx	-19	-9	-25	-17	-22	-16	-10
Operating Income (Loss)	-15	-8	-26	-22	-23	-17	-11

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	0.62	1.83	1.77	1.33	0.08	0.49	0.54
Current Ratio	2	4.43	3.36	2.06	1.28	1.72	1.52
Quick Ratio	1.03	2.57	2.91	1.68	0.36	0.94	1.25
CFO/Avg Current Liab	- -	-1.53	-2.93	-0.93	-1.28	-0.68	-1.12
Common Equity/Total Assets	-104.96	24.14	21.3	46.93	17.16	20.06	36.69
Long-Term Debt/Equity (%)	- -	- -	- -	3.55	16.77	98.67	55.62
Long-Term Debt/Capital (%)	476.25	- -	- -	3.36	7.89	46.76	35.03
Long-Term Debt/Total Assets (%)	132.86	- -	- -	1.67	2.88	19.79	20.41
Total Debt/Equity (%)	-126.58	- -	- -	5.64	112.64	111.03	58.79
Total Debt/Capital (%)	476.25	- -	- -	5.34	52.97	52.61	37.02
Total Debt/Total Assets (%)	132.86	- -	- -	2.65	19.33	22.27	21.57
CFO/Total Liabilities	-63.93	-67.55	-63.79	-59.98	-107.59	-58.13	-73.88
CFO/CapEx	-70.03	- -	-2,428.64	-426.29	-4,979	-171.17	-6,680.5
Altman's Z-Score	- -	- -	-0.82	-2.17	-6.77	-7.53	-6.24

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover	- -	4.73	6.89	7.61	7.65	7.12	6.62
Days Sales Outstanding	- -	77.09	53.01	47.94	47.73	51.23	55.16
Inventory Turnover	- -	1.03	2.21	2.61	1.93	2.12	2.72
Days Inventory Outstanding	- -	353.71	165.41	139.73	189.11	172.17	134.36
Accounts Payable Turnover	- -	4.48	8.52	18.49	9.24	5.56	3.1
Accounts Payable Turnover Days	- -	81.49	42.82	19.74	39.51	65.7	117.91
Cash Conversion Cycle	- -	349.3	175.6	167.92	197.33	157.71	71.62
Inventory to Cash Days	- -	-276.62	-112.4	-91.79	-141.39	-120.94	-79.2
Inventories	10	7	4	7	11	7	1
Raw Materials	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -
Other Inventory	10	7	4	7	11	7	1

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	- -	- -	129	24	4	10	7
- Cash & Cash Equivalents	7	8	25	17	1	6	6
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	38	- -	- -	1	5	5	6
Enterprise Value	- -	- -	104	-2	8	9	6
Total Capital	8	6	11	25	10	9	17
Total Debt/Capital (%)	476.25	- -	- -	5.34	52.97	52.61	37.02
Total Debt / EV	- -	- -	- -	-0.69	0.66	0.57	0.96
EV/Sales	- -	- -	4.32	- -	0.24	0.23	0.15
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	66	24	4	6	7
Diluted Enterprise Value	- -	- -	42	-2	8	5	6
EV per Share	- -	- -	121.7	- -	5.39	0.98	0.55
TTM Sales	26	19	24	29	34	37	42
TTM EBITDA	-19	-9	-25	-17	-22	-16	-10
TTM Operating Income	-15	-8	-26	-22	-23	-17	-11
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	- -	- -	-2.48	-1.51	-0.17	-0.58	-0.5
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	104	-2	8	9	6
Low Price	- -	- -	45	15	2.66	0.61	0.54
EV/Sales	- -	- -	4.32	- -	0.24	0.23	0.15
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	11.34	1.02	0.88	2.18	0.63
Price/Book Value Average	- -	- -	8.26	2.52	3.18	2.43	0.98
Price/Book Value High	- -	- -	22.07	8.25	7.09	7.81	2.08
Price/Book Value Low	- -	- -	3.39	0.84	0.84	1.22	0.6
Price/Tangible Book Value	- -	- -	16.31	1.17	1.94	2.2	0.85
Price/Tangible Book Value Average	- -	- -	11.87	2.88	7.05	2.44	1.31
Price/Tangible Book Value High	- -	- -	31.72	9.45	15.71	7.87	2.78
Price/Tangible Book Value Low	- -	- -	4.88	0.96	1.87	1.23	0.8
Price/Sales	- -	- -	2.75	0.85	0.13	0.16	0.16
Price/Sales Average	- -	- -	2	2.09	0.46	0.18	0.25
Price/Sales High	- -	- -	5.35	6.87	1.02	0.58	0.52
Price/Sales Low	- -	- -	0.82	0.7	0.12	0.09	0.15
Price/Cash Flow	- -	- -	-2.48	-1.51	-0.17	-0.59	-0.5
Price/Cash Flow Average	- -	- -	-1.81	-3.71	-0.62	-0.65	-0.77
Price/Cash Flow High	- -	- -	-4.82	-12.16	-1.39	-2.09	-1.63
Price/Cash Flow Low	- -	- -	-0.74	-1.24	-0.17	-0.33	-0.47
Price/Free Cash Flow Average	- -	- -	-1.8	-3.7	-0.62	-0.65	-0.77
Price/Free Cash Flow High	- -	- -	-4.82	-12.14	-1.39	-2.08	-1.63
Price/Free Cash Flow Low	- -	- -	-0.74	-1.23	-0.17	-0.33	-0.47
EV/Sales Average	- -	- -	2.87	1.17	0.56	0.26	0.24
EV/Sales High	- -	- -	9.37	5.95	1.11	0.9	0.52
EV/Sales Low	- -	- -	0.58	- -	0.24	0.12	0.14
EV/EBITDA Average	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA High	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Low	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Average	- -	- -	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	- -	- -	- -	- -
Last Price	- -	- -	150.4	18.33	2.77	1.09	0.57
High Price	- -	- -	292.6	147.6	22.39	3.9	1.87
Enterprise Value Average	- -	- -	69	34	19	10	10
Enterprise Value High	- -	- -	226	171	38	34	22
Enterprise Value Low	- -	- -	14	-6	8	4	6

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Shares Outstanding	1	1	1	1	2	9	12
Diluted Weighted Avg Shares	1	1	- -	1	2	6	12
Basic Weighted Avg Shares	1	1	- -	1	2	6	12
Revenue per Share	45.14	32.5	54.72	21.48	22.03	6.77	3.58
EBITDA per Share	-32.32	-15.59	-56	-13.04	-13.98	-2.91	-0.9
Operating Income per Share	-25.73	-14.37	-58.7	-16.77	-14.6	-3.12	-0.97
Basic EPS, GAAP	-18.93	-18.94	-85.63	-0.48	-13.02	-3.22	-0.9
Basic EPS from Cont Ops	-18.93	-18.94	-85.63	-0.48	-13.02	-3.22	-0.9
Diluted EPS, GAAP	-18.93	-18.94	-85.63	-0.48	-13.02	-3.22	-0.9
Diluted EPS from Cont Ops	-18.93	-18.94	-85.63	-0.48	-13.02	-3.22	-0.9
Dividend per Share	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-64.96	-21.33	-60.66	-12.13	-16.1	-1.86	-1.15
Free Cash Flow per Basic Share	-65.89	-21.33	-60.68	-12.16	-16.1	-1.87	-1.15
Cash & Equivalents per Share	13.28	14.69	28.7	20.79	0.94	0.67	0.55
Book Value per Share	-54.87	10.6	13.26	17.89	3.16	0.5	0.9
Tangible Book Value per Share	-62.67	3.56	9.22	15.62	1.43	0.5	0.67