ACERINOX SA financials
ACERINOX SA
Country: ES Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
95980020140005582721 ISIN: ES0132105018 Financial statements
(EUR, as reported — unscaled; 121 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €5.41B | €6.61B |
| Employee benefits expense | €671.0M | €636.5M |
| Raw materials & consumables used | €3.42B | €4.28B |
| Depreciation & amortisation | €159.9M | €171.1M |
| Operating profit (EBIT) | €348.1M | €374.2M |
| Finance costs | €108.1M | €101.0M |
| Profit before tax | €341.6M | €355.3M |
| Income tax expense | €126.3M | €138.1M |
| Profit for the year | €214.6M | €217.0M |
| — attributable to owners | €224.9M | €228.1M |
| — attributable to NCI | -€10.3M | -€11.2M |
| Total comprehensive income | €267.2M | €70.4M |
| Cash flow statement | ||
| Net cash from operating activities | €293.7M | €481.5M |
| Net cash from investing activities | -€896.5M | -€174.7M |
| Purchase of PP&E (capex) | €202.3M | €171.9M |
| Purchase of intangibles | €2.5M | €3.0M |
| Net cash from financing activities | -€36.0M | -€5.6M |
| Dividends paid | €154.5M | €149.6M |
| Proceeds from borrowings | €1.01B | €392.7M |
| Repayments of borrowings | €891.1M | €246.6M |
| Net change in cash | -€638.8M | €301.2M |
| Balance sheet | ||
| Total assets | €6.47B | €6.10B |
| Non-current assets | €2.42B | €1.78B |
| Property, plant & equipment | €1.85B | €1.47B |
| Right-of-use assets | €22.5M | €18.9M |
| Intangible assets & goodwill | €181.5M | €51.1M |
| Current assets | €4.05B | €4.32B |
| Inventories | €2.06B | €1.86B |
| Trade & other receivables | €619.1M | €626.3M |
| Cash & equivalents | €1.26B | €1.79B |
| Total equity | €2.58B | €2.46B |
| — attributable to owners | €2.53B | €2.41B |
| Non-controlling interests | €47.8M | €54.7M |
| Non-current liabilities | €2.02B | €1.73B |
| Current liabilities | €1.88B | €1.90B |
| Trade & other payables | €817.2M | €951.1M |
| Deferred tax liabilities | €250.4M | €205.9M |
| Derived metrics | ||
| Free cash flow | €91.3M | €309.6M |
| Operating margin | 6.4% | 5.7% |
| Net margin | 4.0% | 3.3% |
| Return on equity | 8.3% | 8.8% |
| Cash conversion ratio | 1.37× | 2.22× |
| Capex coverage | 1.45× | 2.80× |
| Other reported items | ||
| Adjustments For Amortisation Expense | €159.9M | €171.1M |
| Adjustments For Decrease Increase In Inventories | €199.1M | €294.8M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €100.6M | €20.8M |
| Adjustments For Fair Value Gains Losses | -€4.4M | -€4.3M |
| Adjustments For Finance Costs | €106.4M | €97.8M |
| Adjustments For Finance Income | €91.6M | €79.6M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -€37.2M | €122.8M |
| Adjustments For Increase Decrease In Trade and Other Payables | -€193.0M | -€235.1M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €590.0K | €1.9M |
| Adjustments For Provisions | €2.1M | €7.0M |
| Cancellation of Treasury Shares | — | €0 |
| Changes In Inventories of Finished Goods and Work In Progress | €133.2M | €152.1M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€8.3M | -€18.9M |
| Comprehensive Income Attributable To Owners of Parent | €275.5M | €89.3M |
| Current Bonds Issued and Current Portion of Noncurrent Bonds Issued | €0 | €76.6M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | €918.7M | €767.1M |
| Current Tax Assets Current | €17.8M | €13.5M |
| Current Tax Liabilities Current | €46.5M | €12.6M |
| Deferred Tax Assets | €177.7M | €169.3M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.62 | — |
| Dividends Received Classified As Investing Activities | €455.0K | €5.0K |
| Dividends Recognised As Distributions To Owners Per Share | — | €0.31 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €107.9M | -€55.6M |
| Equity and Liabilities | €6.47B | €6.10B |
| Finance Income | €91.6M | €79.6M |
| Gains Losses On Cash Flow Hedges Before Tax | -€8.6M | -€11.7M |
| Gains Losses On Change In Fair Value of Derivatives | €8.8M | €317.0K |
| Gains Losses On Exchange Differences On Translation Before Tax | €155.6M | -€109.7M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | €1.2M | €2.3M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -€3.1M | €156.2M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | -€4.4M | -€13.2M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €1.3M | -€2.9M |
| Income Taxes Paid Refund Classified As Operating Activities | €131.2M | €233.3M |
| Increase Decrease Through Sharebased Payment Transactions | €2.4M | €793.0K |
| Increase Decrease Through Transactions With Owners | -€154.5M | -€152.0M |
| Increase Decrease Through Transfers and Other Changes Equity | -€4.2M | -€2.7M |
| Intangible Assets Other Than Goodwill | €136.4M | €41.3M |
| Interest Paid Classified As Operating Activities | €101.1M | €82.5M |
| Interest Received Classified As Operating Activities | €90.7M | €79.0M |
| Investment Accounted For Using Equity Method | €390.0K | €390.0K |
| Investment Property | €32.1M | €9.7M |
| Issued Capital | €62.3M | €62.3M |
| Miscellaneous Other Operating Income | €35.1M | €92.2M |
| Noncurrent Accruals and Noncurrent Deferred Income Including Noncurrent Contract Liabilities | €45.9M | €36.3M |
| Noncurrent Financial Assets Measured At Fair Value Through Other Comprehensive Income | €413.0K | €381.0K |
| Noncurrent Portion of Noncurrent Loans Received | €1.46B | €1.29B |
| Noncurrent Provisions | €233.2M | €180.0M |
| Other Adjustments To Reconcile Profit Loss | €5.1M | -€25.2M |
| Other Comprehensive Income | €52.5M | -€146.6M |
| Other Comprehensive Income Before Tax Gains Losses From Investments In Equity Instruments | €0 | €0 |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €4.0M | -€8.9M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | -€11.3M | -€30.9M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €61.2M | -€109.7M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €2.7M | -€6.0M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €49.9M | -€140.6M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €2.7M | -€6.0M |
| Other Current Financial Assets | €91.3M | €27.7M |
| Other Current Financial Liabilities | €94.4M | €95.0M |
| Other Equity Interest | €5.6M | €4.2M |
| Other Expense By Nature | €865.2M | €935.8M |
| Other Noncurrent Financial Assets | €13.1M | €14.2M |
| Other Noncurrent Financial Liabilities | €23.5M | €19.8M |
| Other Work Performed By Entity and Capitalised | €3.0M | €7.8M |
| Payments To Acquire Or Redeem Entitys Shares | €960.0K | €2.1M |
| Proceeds From Issuing Other Equity Instruments | -€48.0K | €0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €596.0K | €1.0M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €378.0K | €5.0K |
| Profits Losses On Disposal of Investments and Changes In Value of Investments | €146.1M | €0 |
| Purchase of Financial Instruments Classified As Investing Activities | €593.0K | €848.0K |
| Purchase of Treasury Shares | €961.0K | €2.1M |
| Reclassification Adjustments On Cash Flow Hedges Before Tax | €7.1M | €32.4M |
| Reclassification Adjustments On Exchange Differences On Translation Before Tax | €94.4M | €0 |
| Reserve of Exchange Differences On Translation | €51.2M | -€8.0M |
| Retained Earnings Excluding Profit Loss For Reporting Period | €2.26B | €2.20B |
| Retained Earnings Profit Loss For Reporting Period | €224.9M | €228.1M |
| Share Premium | €268.0K | €268.0K |
| Tax Expense Other Than Income Tax Expense | €645.0K | €273.0K |
| Treasury Shares | €246.0K | €1.1M |
Methodology
Every line item above is a fact tagged in ACERINOX SA's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.