ACS ACTIVIDADES DE CONSTRUCCION Y SERVICIOS, S.A. financials
ACS ACTIVIDADES DE CONSTRUCCION Y SERVICIOS, S.A.
Country: ES Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
95980020140005558665 Financial statements
(EUR, as reported — unscaled; 139 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €41.63B | €35.74B |
| Other income | €291.7M | €163.9M |
| Employee benefits expense | €9.28B | €7.84B |
| Raw materials & consumables used | €28.29B | €24.46B |
| Depreciation & amortisation | €866.2M | €551.0M |
| Finance costs | €843.3M | €659.1M |
| Profit before tax | €993.3M | €1.13B |
| Income tax expense | -€86.5M | €199.1M |
| Profit for the year | €1.08B | €928.1M |
| — attributable to owners | €827.6M | €780.1M |
| Total comprehensive income | €1.08B | €823.7M |
| Per share | ||
| Basic EPS | €3.23 | €3.00 |
| Diluted EPS | €3.23 | €3.00 |
| Free cash flow / share | €6.38 | €3.25 |
| Cash flow statement | ||
| Cash generated from operations | -€57.8M | €257.4M |
| Net cash from operating activities | €2.79B | €1.50B |
| Net cash from investing activities | -€1.25B | -€15.7M |
| Net cash from financing activities | €496.7M | -€1.65B |
| Proceeds from borrowings | €5.51B | €3.78B |
| Repayments of borrowings | €4.35B | €3.55B |
| Lease liability payments | €300.9M | €215.9M |
| Balance sheet | ||
| Total assets | €42.03B | €36.50B |
| Non-current assets | €15.08B | €12.92B |
| Property, plant & equipment | €2.79B | €1.59B |
| Intangible assets & goodwill | €5.59B | €3.28B |
| Current assets | €26.95B | €23.58B |
| Inventories | €1.02B | €790.0M |
| Trade & other receivables | €9.51B | €7.92B |
| Cash & equivalents | €11.41B | €9.09B |
| Total equity | €5.11B | €5.63B |
| — attributable to owners | €4.71B | €5.33B |
| Non-controlling interests | €400.7M | €301.2M |
| Non-current liabilities | €13.79B | €11.28B |
| Long-term borrowings | €10.16B | €8.03B |
| Lease liabilities (non-current) | €781.8M | €543.2M |
| Current liabilities | €23.12B | €19.59B |
| Current portion of long-term borrowings | €2.60B | €1.42B |
| Lease liabilities (current) | €356.9M | €160.6M |
| Trade & other payables | €15.96B | €14.29B |
| Deferred tax liabilities | €461.4M | €332.0M |
| Derived metrics | ||
| Free cash flow | €2.13B | €1.01B |
| Net margin | 2.6% | 2.6% |
| Return on equity | 21.1% | 16.5% |
| Cash conversion ratio | 2.59× | 1.62× |
| Capex coverage | 4.23× | 3.03× |
| Other reported items | ||
| Adjustments For Depreciation and Amortisation Expense | €866.2M | €551.0M |
| Adjustments For Reconcile Profit Loss | €1.26B | €190.4M |
| Basic Earnings Loss Per Share From Continuing Operations | €3.23 | €3.00 |
| Basic Earnings Loss Per Share From Discontinued Operations | €0.00 | €0.00 |
| Cash | €10.51B | €7.26B |
| Cash Equivalents | €902.7M | €1.83B |
| Changes In Inventories of Finished Goods and Work In Progress | -€2.1M | -€8.3M |
| Comprehensive Income Attributable To Noncontrolling Interests | €264.9M | €127.6M |
| Comprehensive Income Attributable To Owners of Parent | €811.8M | €696.1M |
| Current Derivative Financial Assets | €11.7M | €528.0M |
| Current Derivative Financial Liabilities | €29.4M | €8.0M |
| Current Financial Liabilities | €2.80B | €1.57B |
| Current Provisions | €1.29B | €1.12B |
| Current Tax Assets | €454.4M | €341.0M |
| Current Tax Liabilities | €211.6M | €185.8M |
| Deferred Tax Assets | €1.40B | €851.4M |
| Diluted Earnings Loss Per Share From Continuing Operations | €3.23 | €3.00 |
| Diluted Earnings Loss Per Share From Discontinued Operations | €0.00 | €0.00 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €50.6M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.45 | — |
| Dividends Received Classified As Operating Activities | €741.7M | €929.4M |
| Dividends Recognised As Distributions To Noncontrolling Interests | €105.2M | €172.9M |
| Dividends Recognised As Distributions To Owners Per Share | €0.46 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €285.4M | -€166.4M |
| Equity and Liabilities | €42.03B | €36.50B |
| Finance Income | €435.2M | €302.4M |
| Gains Losses On Cash Flow Hedges Before Tax | -€15.3M | -€33.2M |
| Gains Losses On Change In Fair Value of Derivatives | -€28.7M | €422.4M |
| Gains Losses On Exchange Differences On Translation Before Tax | €138.2M | €55.2M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -€28.1M | €1.0M |
| Government Grants | €1.8M | €1.8M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | -€10.3M | -€12.0M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €2.2M | -€4.8M |
| Income Taxes Paid Refund Classified As Operating Activities | -€332.8M | -€306.0M |
| Increase Decrease In Cash and Cash Equivalents | €2.33B | -€332.7M |
| Increase Decrease In Working Capital | €596.1M | -€72.7M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Exercise of Options | €9.4M | €6.9M |
| Increase Decrease Through Transfers and Other Changes Equity | -€130.0M | -€461.3M |
| Increase Decrease Through Treasury Share Transactions | -€495.3M | -€228.6M |
| Inflows of Cash From Investing Activities | €671.6M | €1.95B |
| Intangible Assets Other Than Goodwill | €838.8M | €547.1M |
| Interest Paid Classified As Operating Activities | €831.0M | €650.6M |
| Interest Received Classified As Operating Activities | €364.2M | €284.6M |
| Investment Accounted For Using Equity Method | €3.91B | €5.79B |
| Investment Property | €64.5M | €66.6M |
| Issued Capital | €135.8M | €139.1M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €1.40B | €1.99B |
| Longterm Deposits | €1.4M | €25.7M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €1.69B | €2.21B |
| Noncurrent Derivative Financial Assets | €72.7M | €84.3M |
| Noncurrent Derivative Financial Liabilities | €38.4M | €30.4M |
| Noncurrent Financial Liabilities | €10.40B | €8.30B |
| Noncurrent Provisions | €1.69B | €1.89B |
| Other Adjustments To Reconcile Profit Loss | €395.1M | -€360.6M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | -€54.7M | -€65.2M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | €138.4M | €106.2M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€818.0K | -€35.7M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€132.0K | -€73.5M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€3.0M | -€31.0M |
| Other Current Financial Assets | €1.08B | €1.16B |
| Other Current Financial Liabilities | €72.3M | €125.1M |
| Other Current Liabilities | €1.28B | €442.0M |
| Other Current Nonfinancial Assets | €342.7M | €355.4M |
| Other Current Payables | €6.36B | €6.86B |
| Other Expense By Nature | €2.67B | €2.22B |
| Other Gains Losses | €31.1M | -€155.2M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €626.6M | -€206.8M |
| Other Noncurrent Financial Assets | €936.6M | €1.00B |
| Other Noncurrent Financial Liabilities | €91.9M | €95.4M |
| Other Noncurrent Liabilities | €420.6M | €180.4M |
| Other Receivables | €1.43B | €1.18B |
| Other Work Performed By Entity and Capitalised | €2.7M | €1.4M |
| Outflows of Cash From Investing Activities | €1.92B | €1.97B |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €107.1M | €68.9M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €548.9M | €10.9M |
| Profit Loss From Continuing Operations | €1.08B | €928.1M |
| Profit Loss From Continuing Operations Attributable To Noncontrolling Interests | -€252.2M | -€148.0M |
| Profit Loss From Discontinued Operations | €0 | €0 |
| Profit Loss From Discontinued Operations Attributable To Noncontrolling Interests | €0 | €0 |
| Purchase of Financial Instruments Classified As Investing Activities | €35.6M | €16.7M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €660.9M | €495.5M |
| Reclassification Adjustments On Cash Flow Hedges Before Tax | €39.4M | €32.0M |
| Reclassification Adjustments On Exchange Differences On Translation Before Tax | -€151.0K | -€51.0M |
| Reduction of Issued Capital | €0 | €0 |
| Reserve of Cash Flow Hedges | €111.8M | €252.9M |
| Reserve of Exchange Differences On Translation | €191.4M | €144.2M |
| Reserve of Gains and Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income | €5.0M | -€76.1M |
| Revenue From Government Grants | €267.0K | €246.0K |
| Sale Or Issue of Treasury Shares | €0 | €0 |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Before Tax | -€201.2M | -€120.7M |
| Share Premium | €366.4M | €366.4M |
| Trade and Other Current Payables To Trade Suppliers | €9.39B | €7.25B |
| Treasury Shares | €557.9M | €465.9M |
Methodology
Every line item above is a fact tagged in ACS ACTIVIDADES DE CONSTRUCCION Y SERVICIOS, S.A.'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.