B&S Group financials
B&S Group
Country: LU Reporting currency: EUR Latest annual report: 2022-12-31
LEI:
549300PRNTIVQHLEZ808 Financial statements
(EUR, as reported — unscaled; 103 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | €2.15B | €1.87B |
| Gross profit | €303.9M | €287.3M |
| Employee benefits expense | €147.1M | €117.6M |
| Raw materials & consumables used | €1.84B | €1.58B |
| Depreciation & amortisation | €13.0M | €11.6M |
| Operating profit (EBIT) | €57.9M | €75.5M |
| Net finance income / (cost) | -€10.4M | -€3.9M |
| Profit before tax | €47.7M | €71.7M |
| Income tax expense | €11.6M | €17.2M |
| — attributable to owners | €26.1M | €38.5M |
| — attributable to NCI | €10.0M | €16.1M |
| Total comprehensive income | €44.3M | €61.8M |
| Cash flow statement | ||
| Cash generated from operations | €126.6M | €38.2M |
| Net cash from operating activities | €98.8M | €14.8M |
| Income taxes paid | €18.6M | €19.6M |
| Net cash from investing activities | -€77.7M | -€23.8M |
| Purchase of PP&E (capex) | €19.2M | €10.5M |
| Purchase of intangibles | €1.1M | €2.6M |
| Net cash from financing activities | €5.1M | -€17.3M |
| Dividends paid | €26.0M | €20.4M |
| Lease liability payments | €11.8M | €11.1M |
| Net change in cash | €26.0M | -€28.0M |
| Balance sheet | ||
| Total assets | €935.8M | €857.7M |
| Non-current assets | €263.9M | €224.2M |
| Property, plant & equipment | €50.0M | €38.1M |
| Right-of-use assets | €77.9M | €60.7M |
| Intangible assets & goodwill | €79.5M | €65.1M |
| Current assets | €671.9M | €633.5M |
| Inventories | €416.9M | €381.8M |
| Trade & other receivables | €176.3M | €195.0M |
| Cash & equivalents | €38.7M | €12.5M |
| Total equity | €307.0M | €303.3M |
| — attributable to owners | €281.9M | €264.2M |
| Non-controlling interests | €25.1M | €39.1M |
| Non-current liabilities | €312.6M | €291.7M |
| Long-term borrowings | €182.1M | €181.0M |
| Lease liabilities (non-current) | €73.8M | €58.3M |
| Current liabilities | €316.3M | €262.7M |
| Short-term borrowings | €105.1M | €59.9M |
| Lease liabilities (current) | €12.7M | €11.0M |
| Deferred tax liabilities | €9.0M | €11.0M |
| Derived metrics | ||
| Free cash flow | €79.6M | €4.3M |
| Operating margin | 2.7% | 4.0% |
| Net margin | 1.2% | 2.1% |
| Return on equity | 8.5% | 12.7% |
| Cash conversion ratio | 3.79× | 0.38× |
| Capex coverage | 5.15× | 1.41× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€27.5M | -€73.5M |
| Adjustments For Decrease Increase In Other Operating Receivables | €2.7M | -€3.3M |
| Adjustments For Decrease Increase In Trade Account Receivable | €21.9M | €610.0K |
| Adjustments For Finance Income Cost | -€10.4M | -€3.9M |
| Adjustments For Income Tax Expense | €11.6M | €17.2M |
| Adjustments For Increase Decrease In Other Current Liabilities | €10.9M | -€475.0K |
| Adjustments For Increase Decrease In Trade Account Payable | €22.5M | €4.1M |
| Adjustments For Provisions | -€684.0K | -€365.0K |
| Adjustments For Sharebased Payments | €825.0K | €975.0K |
| Adjustments For Undistributed Profits of Associates | €138.0K | €159.0K |
| Basic Earnings Loss Per Share From Continuing Operations | €0.31 | €0.46 |
| Cash Advances and Loans From Related Parties | €878.0K | €0 |
| Cash Flows From Used In Increase Decrease In Current Borrowings | €44.8M | -€107.6M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €93.2M | €118.1M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €57.3M | €11.2M |
| Cash Receipts From Repayment of Advances and Loans Made To Related Parties | €0 | €210.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | €10.5M | €19.2M |
| Comprehensive Income Attributable To Owners of Parent | €33.7M | €42.6M |
| Current Derivative Financial Liabilities | €91.0K | €0 |
| Current Payables On Social Security and Taxes Other Than Income Tax | €9.9M | €9.8M |
| Current Receivables From Taxes Other Than Income Tax | €14.3M | €17.0M |
| Current Tax Assets Current | €4.3M | €6.1M |
| Current Tax Liabilities Current | €4.4M | €9.2M |
| Deferred Tax Assets | €4.1M | €2.3M |
| Depreciation Rightofuse Assets | €11.6M | €11.5M |
| Diluted Earnings Loss Per Share From Continuing Operations | €0.31 | €0.46 |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €15.2M | €8.4M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €10.8M | €12.0M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €163.0K | €1.7M |
| Equity and Liabilities | €935.8M | €857.7M |
| Gains Losses On Cash Flow Hedges Net of Tax | €1.8M | -€1.1M |
| Gains Losses On Exchange Differences On Translation Net of Tax | €6.4M | €8.3M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €135.0K | €10.2M |
| Increase Decrease Through Acquisition of Subsidiary | €2.5M | — |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€3.8M | -€49.4M |
| Increase Decrease Through Sharebased Payment Transactions | €900.0K | €900.0K |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | — |
| Intangible Assets Other Than Goodwill | €48.6M | €54.1M |
| Interest Paid Classified As Operating Activities | €9.2M | €3.8M |
| Interest Received Classified As Investing Activities | €0 | €47.0K |
| Investments In Associates Accounted For Using Equity Method | €2.9M | €2.8M |
| Noncurrent Provisions For Employee Benefits | €1.0M | €1.4M |
| Noncurrent Receivables | €889.0K | €1.2M |
| Other Adjustments For Noncash Items | €2.6M | €1.1M |
| Other Comprehensive Income | €8.2M | €7.2M |
| Other Current Liabilities | €46.4M | €66.2M |
| Other Current Receivables | €21.4M | €21.0M |
| Other Expense By Nature | €66.0M | €53.3M |
| Other Longterm Provisions | €650.0K | €1.0M |
| Other Noncurrent Liabilities | €46.0M | €39.1M |
| Payments For Debt Issue Costs | €50.0K | €250.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €349.0K | €274.0K |
| Profit Loss From Continuing Operations | €36.1M | €54.6M |
| Purchase of Investments Other Than Investments Accounted For Using Equity Method | €500.0K | €0 |
| Share of Profit Loss of Associates Accounted For Using Equity Method | €138.0K | €159.0K |
| Trade and Other Current Payables To Trade Suppliers | €137.5M | €106.7M |
Methodology
Every line item above is a fact tagged in B&S Group'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.