GFJ ESG Acquisition I SE Class A (LRND) AI Stock Analysis

• Market Cap: €33.37M
• Dividend Yield: N/A
• Average Volume (3M): 989.00
• Price to Earnings (P/E): 9.7
• Beta (1Y): -0.03
• Revenue Growth: 38.50%
• EPS Growth: N/A
• Country: DE
• Employees: 356
• Sector: General
• Sector Strength: N/A
• Industry: Shell Companies
• EPS (TTM): N/A
• Shares Outstanding: 24,733,236
• 10 Day Avg. Volume: 984
• 30 Day Avg. Volume: 989
• PEG Ratio: 0.00
• Price to Book (P/B): 0.00
• Price to Sales (P/S): 0.00
• P/FCF Ratio: 0.00
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): -0.08
• Revenue Forecast (FY): €64.70M

• Rating: 39 Underperform
• Price Target: €3.00 ▲(7.91% Upside)

The overall stock score reflects significant financial challenges, with negative equity and ongoing cash flow issues being the most impactful factors. Technical analysis suggests a bearish trend, further weighing on the score. The absence of valuation metrics and earnings call data limits a comprehensive assessment.

GFJ ESG Acquisition I SE Class A Business Overview & Revenue Model

Company Description

learnd SE, through its subsidiaries, provides building management solutions in the United Kingdom. The company offers installing building control, which includes heating, ventilation, cooling, hot water, and lighting services. It serves healthcare, public, commercial, retail, and data center sectors. The company is based in Senningerberg, Luxembourg.

How the Company Makes Money

GFJ ESG Acquisition I SE Class A generates revenue primarily through the process of merging with or acquiring target companies. The company raises capital through an initial public offering (IPO), which is then placed in a trust account until a business combination is completed. Upon successfully merging with a target company, GFJ ESG Acquisition I SE Class A may receive a percentage of the equity in the combined entity, which can become a significant source of revenue as the new business grows. Additionally, the company may earn management fees and success fees related to the transaction, and its ongoing performance will be tied to the success of the acquired company in the public market.

GFJ ESG Acquisition I SE Class A Financial Statement Overview

Summary

The company is experiencing financial difficulties, with negative equity and high liabilities. Despite some improvements in revenue and operating cash flow, the balance sheet reveals significant financial instability, and free cash flow remains negative.

Income Statement

The income statement shows some improvement with total revenue increasing significantly from 2023 to 2024. Gross profit margin improved but net profit margin remains low. The company has struggled with negative EBIT margins, reflecting persistent operational inefficiencies. However, there is a visible trend towards revenue growth, suggesting potential stabilization.

Balance Sheet

The balance sheet reveals significant financial instability with negative stockholders' equity, indicating financial distress. The debt-to-equity ratio is indeterminable due to negative equity, highlighting potential solvency risks. The equity ratio is also negative, further emphasizing financial weakness. Despite these issues, total assets have increased, suggesting some potential for future improvement.

Cash Flow

The cash flow statement shows some positive trends in operating cash flow, which turned positive in 2024 after being negative in previous years. However, free cash flow remains negative, indicating ongoing cash management challenges. The company's efforts in improving its financing activities have provided temporary relief, though sustainable cash generation remains a concern.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	25.20M	54.07M	32.11M	30.42M	0.00
Gross Profit	8.63M	19.92M	12.73M	11.53M	0.00
EBITDA	6.49M	8.25M	-47.75M	952.71K	-8.06M
Net Income	4.50M	3.57M	-49.44M	-15.57M	-8.59M
Balance Sheet
Total Assets	44.48M	46.18M	24.70M	154.26M	156.22M
Cash, Cash Equivalents and Short-Term Investments	4.79M	3.44M	1.77M	90.36K	1.45M
Total Debt	28.66M	24.35M	10.29M	8.47M	145.43M
Total Liabilities	48.04M	47.98M	37.54M	177.82M	164.21M
Stockholders Equity	-3.56M	-1.80M	-12.84M	-23.56M	-7.99M
Cash Flow
Free Cash Flow	-1.92M	-1.03M	-7.13M	-3.33M	-641.69K
Operating Cash Flow	-1.87M	576.53K	-6.32M	-2.55M	-641.69K
Investing Cash Flow	-6.08M	-7.34M	-1.72M	-920.94K	0.00
Financing Cash Flow	10.97M	8.43M	7.21M	848.91K	156.32M

GFJ ESG Acquisition I SE Class A Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 2.78
• 50DMA: Positive
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For DE:LRND, the sentiment is Negative. The current price of 2.78 is above the 20-day moving average (MA) of 2.75, above the 50-day MA of 2.33, and below the 200-day MA of 4.04, indicating a neutral trend. The MACD of 0.04 indicates Positive momentum. The RSI at 48.95 is Neutral, neither overbought nor oversold. The STOCH value of 15.69 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for DE:LRND.

GFJ ESG Acquisition I SE Class A Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	55 Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
LRND	39 Underperform	€33.37M	9.70	―	―	38.50%	―
MS1	39 Underperform	€6.59M	―	―	―	―	―