ARGAN 1 financials
ARGAN 1
Country: FR Reporting currency: EUR Latest annual report: 2022-12-31
LEI:
969500GQIUBGXU7EML92 Financial statements
(EUR, as reported — unscaled; 92 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €9.3M | €5.2M |
| Operating profit (EBIT) | €116.8M | €708.2M |
| Income tax expense | €33.0K | €28.0K |
| Profit for the year | €94.9M | €676.3M |
| — attributable to owners | €95.1M | €668.1M |
| — attributable to NCI | -€221.0K | €8.2M |
| Total comprehensive income | €110.6M | €680.3M |
| Per share | ||
| Basic EPS | €4.14 | €29.58 |
| Diluted EPS | €4.17 | €29.70 |
| Free cash flow / share | €5.97 | €7.56 |
| Cash flow statement | ||
| Net cash from operating activities | €135.9M | €172.2M |
| Net cash from investing activities | -€246.3M | -€69.0M |
| Purchase of PP&E (capex) | €152.0K | €126.0K |
| Net cash from financing activities | -€243.6M | €382.5M |
| Dividends paid | €21.8M | €25.2M |
| Proceeds from borrowings | €307.5M | €641.3M |
| Repayments of borrowings | €487.4M | €198.4M |
| Balance sheet | ||
| Total assets | €4.44B | €4.50B |
| Non-current assets | €4.16B | €3.92B |
| Intangible assets & goodwill | €55.6M | €55.6M |
| Trade & other receivables | €46.9M | €23.8M |
| Cash & equivalents | €169.3M | €523.2M |
| Total equity | €2.26B | €2.16B |
| — attributable to owners | €2.22B | €2.13B |
| Non-controlling interests | €37.6M | €37.8M |
| Non-current liabilities | €1.83B | €1.87B |
| Long-term borrowings | €1.82B | €1.86B |
| Derived metrics | ||
| Free cash flow | €135.8M | €172.1M |
| Return on equity | 4.2% | 31.3% |
| Cash conversion ratio | 1.43× | 0.25× |
| Capex coverage | 894.18× | 1366.56× |
| Other reported items | ||
| Additional Paidin Capital | €291.3M | €272.4M |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | €19.2M | €3.6M |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | -€32.9M | €542.5M |
| Adjustments For Income Tax Expense | €33.0K | €28.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€216.0K | €18.5M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €169.1M | €523.0M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €154.5M | €147.4M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€221.0K | €8.2M |
| Comprehensive Income Attributable To Owners of Parent | €110.8M | €672.1M |
| Construction In Progress | €63.8M | €52.8M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €256.8M | €570.7M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €226.2M | €361.6M |
| Current Derivative Financial Liabilities | €4.0K | — |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €343.0M | €463.8M |
| Current Payables For Purchase of Noncurrent Assets | €18.4M | €24.8M |
| Current Provisions | €87.0K | €54.0K |
| Current Tax Liabilities Current | €5.0K | €3.0K |
| Direct Operating Expense From Investment Property Generating Rental Income | €30.4M | €27.7M |
| Direct Operating Expense From Investment Property Not Generating Rental Income | €435.0K | €341.0K |
| Dividends Received Classified As Investing Activities | — | -€4.0K |
| Equity and Liabilities | €4.44B | €4.50B |
| Gains Losses On Disposals of Investment Properties | -€216.0K | €18.5M |
| Gains Losses On Fair Value Adjustment Investment Property | -€32.9M | €542.5M |
| Income Taxes Paid Refund Classified As Operating Activities | €31.0K | €49.0K |
| Increase Decrease In Cash and Cash Equivalents | -€354.0M | €485.7M |
| Increase Decrease In Working Capital | €18.6M | -€24.8M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Change In Equity of Subsidiaries | €0 | — |
| Increase Decrease Through Sharebased Payment Transactions | €3.8M | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | — | €29.7M |
| Increase Decrease Through Treasury Share Transactions | -€701.0K | €148.0K |
| Intangible Assets Other Than Goodwill | €2.0K | €3.0K |
| Interest Income On Cash and Cash Equivalents | €582.0K | €160.0K |
| Investment Property | €4.00B | €3.79B |
| Issue of Equity | €0 | €0 |
| Issued Capital | €45.9M | €45.2M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €9.8M | €2.0M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €22.8M | €13.9M |
| Noncurrent Deposits From Customers | €11.2M | €10.4M |
| Noncurrent Derivative Financial Assets | €30.8M | €590.0K |
| Noncurrent Derivative Financial Liabilities | — | €3.8M |
| Other Adjustments For Noncash Items | €3.8M | — |
| Other Comprehensive Income | €15.7M | €4.0M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €15.7M | €4.0M |
| Other Current Assets | €40.7M | €23.8M |
| Other Current Liabilities | €98.3M | €77.3M |
| Other Finance Income Cost | €19.2M | €3.6M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€193.0K | €152.0K |
| Other Noncurrent Assets | €1.8M | €2.1M |
| Other Operating Income Expense | -€185.0K | -€155.0K |
| Other Property Plant and Equipment | €11.4M | €11.5M |
| Purchase of Financial Instruments Classified As Investing Activities | -€13.8M | -€68.5M |
| Purchase of Investment Property | €252.7M | €123.9M |
| Rental Income From Investment Property | €166.1M | €156.8M |
| Rental Income From Investment Property Net of Direct Operating Expense | €167.1M | €157.7M |
| Reserve of Gains and Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income | €11.5M | -€7.8M |
| Retained Earnings Profit Loss For Reporting Period | €95.1M | €668.1M |
| Services Expense | €5.7M | €3.8M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€32.0K | -€21.0K |
| Tax Expense Other Than Income Tax Expense | €1.1M | €1.1M |
| Treasury Shares | €791.0K | €90.0K |
Methodology
Every line item above is a fact tagged in ARGAN 1'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.