SUMA SAAS HOLDINGS LIMITED

• ⚠

  Material uncertainty over going concern

  In determining that the Group and Company are a going concern, the Directors have carefully considered the cash resources available to the Group, potential future cash flows generated by its operating companies, as well as the upcoming repayments of the PFG loan and the Group's ability to comply with the loan covenants, which may cast significant doubt upon the Group's ability to continue as a going concern. When assessing the going concern basis of preparation, the directors have considered the covenants compliance linked to the group's debt, the directors have noted that the payment requirements for the debt tranches of $8,000,000 in December 2026, $3,000,000 in January 2027 and $2,000,000 in June 2027, could, in the absence of further mitigating actions, lead to a breach of the minimum cash covenant during the going concern period, which could result in a loss of access to liquidity and reduction in equity. Our opinion is not modified in respect of this matter.

Figures converted to GBP from CLP at spot per CLP (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +12.9%

  CLP 20,837,892,000 → CLP 23,531,645,000

• Cash

  +16.7%

  CLP 7,968,974,000 → CLP 9,300,730,000

• Net assets

  +16.1%

  CLP -4,403,114,000 → CLP -3,693,106,000

• Employees

  -5.2%

  308 → 292

• Operating profit

  +115.8%

  CLP 900,363,000 → CLP 1,942,920,000

• Profit before tax

  +145.5%

  CLP -531,543,000 → CLP 241,619,000

• Wages

  +5.4%

  CLP 12,209,064,000 → CLP 12,873,444,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. SUMA SAAS HOLDINGS LIMITED 2018-11-19 → present
2. NUBOX SAAS HOLDINGS LTD 2016-02-08 → 2018-11-19

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“In determining that the Group and Company are a going concern, the Directors have carefully considered the cash resources available to the Group, potential future cash flows generated by its operating companies, as well as the upcoming repayments of the PFG loan and the Group's ability to comply with the loan covenants, which may cast significant doubt upon the Group's ability to continue as a going concern. When assessing the going concern basis of preparation, the directors have considered the covenants compliance linked to the group's debt, the directors have noted that the payment requirements for the debt tranches of $8,000,000 in December 2026, $3,000,000 in January 2027 and $2,000,000 in June 2027, could, in the absence of further mitigating actions, lead to a breach of the minimum cash covenant during the going concern period, which could result in a loss of access to liquidity and reduction in equity. Our opinion is not modified in respect of this matter.”

Group structure

1. SUMA SAAS HOLDINGS LIMITED · parent
   1. Inversiones Tupai S.L. 100% · Spain · Management of securities representing the equity of entities not resident in Spanish territory.
   2. Nubox SpA 100% · Chile · Advisory services to small and medium-sized enterprises using Internet technology.
   3. All Online Solutions S.A.U. 100% · Argentina · Design, production and marketing of computer systems. Provision of consulting services, study, research and advice in accounting, tax and software areas.
   4. Minnt Solutions S.A.P.I de C.V. 99.84% · Mexico · Advisory services to small and medium-sized enterprises using Internet technology.

Significant events

• “On January 5, 2026, the terms of the credit facility were amended and restated in the Fourth Modification. The loan repayment terms were conditionally amended to further extend the interest-only period for each Tranche for an additional six (6) months, provided from PFG specific conditions.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.