Amber Beverage Group Holding S.à r.l financials
Amber Beverage Group Holding S.à r.l
Country: LV Reporting currency: EUR Latest annual report: 2023-12-31
LEI:
894500N222D2O9WACX12 Financial statements
(EUR, as reported — unscaled; 110 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | €329.1M | €365.8M |
| Cost of sales | €239.6M | €255.6M |
| Gross profit | €89.4M | €110.2M |
| Administrative expenses | €23.6M | €24.9M |
| Operating profit (EBIT) | €15.8M | €34.0M |
| Net finance income / (cost) | -€6.1M | -€5.5M |
| Profit before tax | €9.7M | €28.5M |
| Income tax expense | €4.3M | €5.0M |
| Profit for the year | €5.4M | €23.5M |
| — attributable to owners | €4.3M | €20.5M |
| — attributable to NCI | €1.1M | €3.0M |
| Total comprehensive income | €3.3M | €23.6M |
| Cash flow statement | ||
| Cash generated from operations | €37.7M | €40.6M |
| Net cash from operating activities | €35.0M | €37.6M |
| Net cash from investing activities | -€28.2M | -€8.9M |
| Purchase of PP&E (capex) | €11.7M | €7.3M |
| Purchase of intangibles | €2.5M | €1.3M |
| Net cash from financing activities | €1.9M | -€28.4M |
| Dividends paid | €10.5M | €11.5M |
| Proceeds from borrowings | €10.0M | €10.0M |
| Repayments of borrowings | €25.1M | €27.3M |
| Lease liability payments | €2.8M | €2.8M |
| Net change in cash | €8.7M | €299.0K |
| Balance sheet | ||
| Total assets | €468.6M | €458.0M |
| Non-current assets | €200.3M | €197.3M |
| Property, plant & equipment | €61.4M | €60.2M |
| Right-of-use assets | €9.7M | €8.1M |
| Intangible assets & goodwill | €87.6M | €81.2M |
| Current assets | €268.4M | €237.4M |
| Inventories | €85.6M | €87.8M |
| Trade & other receivables | €147.1M | €138.3M |
| Cash & equivalents | €16.1M | €7.5M |
| Total equity | €184.8M | €192.5M |
| — attributable to owners | €169.7M | €177.0M |
| Non-controlling interests | €15.1M | €15.4M |
| Non-current liabilities | €16.7M | €23.9M |
| Long-term borrowings | €10.2M | €19.2M |
| Current liabilities | €267.1M | €241.6M |
| Trade & other payables | €97.0M | €86.9M |
| Deferred tax liabilities | €5.1M | €3.4M |
| Derived metrics | ||
| Free cash flow | €23.3M | €30.3M |
| Operating margin | 4.8% | 9.3% |
| Net margin | 1.6% | 6.4% |
| Return on equity | 2.9% | 12.2% |
| Cash conversion ratio | 6.50× | 1.60× |
| Capex coverage | 2.99× | 5.13× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €3.2M | -€10.4M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€2.3M | -€8.0M |
| Adjustments For Depreciation and Amortisation Expense | €8.8M | €9.0M |
| Adjustments For Fair Value Gains Losses | €9.9M | -€2.2M |
| Adjustments For Finance Income | €3.0M | €913.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | €1.4M | €0 |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -€2.1M | -€90.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -€4.6M | €0 |
| Adjustments For Increase Decrease In Trade Account Payable | €9.2M | €17.3M |
| Adjustments For Interest Expense | €7.5M | €5.1M |
| Biological Assets | €6.0M | €14.8M |
| Cash Flows From Used In Increase Decrease In Current Borrowings | €1.7M | €3.5M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €27.6M | €41.6M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €4.1M | €0 |
| Comprehensive Income Attributable To Noncontrolling Interests | €652.0K | €3.9M |
| Comprehensive Income Attributable To Owners of Parent | €2.7M | €19.7M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €114.0M | €88.7M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €267.1M | €227.9M |
| Current Tax Assets Current | €1.6M | €146.0K |
| Current Tax Liabilities | €1.2M | €264.0K |
| Deferred Tax Assets | €223.0K | €0 |
| Derivative Financial Liabilities | -€8.0K | -€98.0K |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €2.8M | €7.6M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €469.0K | €484.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€449.0K | €42.0K |
| Equity and Liabilities | €468.6M | €458.0M |
| Gains Losses On Change In Fair Value Estimates of Biological Assets For Current Period | -€9.9M | €2.2M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €267.0K | -€63.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €2.8M | €3.0M |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | — |
| Interest Paid Classified As Financing Activities | €8.7M | €3.8M |
| Interest Received Classified As Operating Activities | €0 | €0 |
| Investment Property | €0 | €1.1M |
| Issued Capital | €13.0K | €13.0K |
| Liabilities | €283.8M | €265.5M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €13.7M |
| Loans and Receivables | €6.0M | €3.7M |
| Merger Reserve | -€21.3M | -€18.0M |
| Miscellaneous Other Operating Expense | €2.9M | €2.8M |
| Miscellaneous Other Operating Income | €14.7M | €7.5M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €23.3M |
| Noncurrent Financial Assets | €3.4M | €3.2M |
| Noncurrent Loans and Receivables | €29.7M | €26.6M |
| Noncurrent Payables | €1.4M | €1.4M |
| Other Adjustments To Reconcile Profit Loss | -€19.0K | €2.2M |
| Other Comprehensive Income | -€2.0M | €72.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€2.0M | €72.0K |
| Other Current Nonfinancial Liabilities | €54.9M | €52.1M |
| Other Expense By Nature | €610.0K | €2.7M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€12.0M | €0 |
| Other Noncurrent Nonfinancial Assets | €2.2M | €2.2M |
| Proceeds From Issue of Bonds Notes and Debentures | €30.0M | €0 |
| Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method | €2.9M | €0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €170.0K | €424.0K |
| Purchase of Biological Assets | €976.0K | €620.0K |
| Purchase of Investment Property | €2.0K | €0 |
| Reserve of Cash Flow Hedges | €8.0K | €98.0K |
| Reserve of Exchange Differences On Translation | -€2.7M | -€627.0K |
| Retained Earnings | €60.6M | €63.0M |
| Revaluation Surplus | €523.0K | €0 |
| Selling General and Administrative Expense | €51.0M | €55.4M |
| Share Premium | €132.6M | €132.6M |
| Shortterm Deposits Not Classified As Cash Equivalents | €12.0M | €0 |
| Statutory Reserve | €1.0K | €1.0K |
Methodology
Every line item above is a fact tagged in Amber Beverage Group Holding S.à r.l'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.