BEFESA S.A. financials

BEFESA S.A.

Country: LU Reporting currency: EUR Latest annual report: 2024-12-31
LEI: 222100VXGA8L6J4ZWG61
Source filing ↗
Financial statements (EUR, as reported — unscaled; 93 line items across 2 annual periods)
Line item 20242023
Income statement
Revenue €1.24B€1.18B
Other income €7.4M€37.1M
Operating expenses €317.0M€304.5M
Employee benefits expense €145.3M€146.3M
Raw materials & consumables used €575.3M€578.3M
Operating profit (EBIT) €112.9M€106.6M
Net finance income / (cost) -€38.0M-€38.6M
Finance costs €46.7M€39.0M
Profit before tax €74.8M€68.1M
Income tax expense €20.8M€10.5M
Profit for the year €54.1M€57.6M
— attributable to owners €50.8M€58.0M
— attributable to NCI €3.3M-€404.0K
Total comprehensive income €35.2M€65.1M
Per share
Basic EPS €1.27€1.45
Free cash flow / share €2.76€1.16
Cash flow statement
Net cash from operating activities €191.8M€147.4M
Net cash from investing activities -€78.6M-€90.9M
Purchase of PP&E (capex) €74.4M€101.4M
Purchase of intangibles €4.1M€3.4M
Net cash from financing activities -€117.3M-€110.3M
Dividends paid €29.2M€50.0M
Proceeds from borrowings €24.0M€3.8M
Repayments of borrowings €29.7M€24.6M
Balance sheet
Total assets €1.98B€1.95B
Non-current assets €1.65B€1.60B
Property, plant & equipment €736.6M€702.7M
Right-of-use assets €37.6M€31.9M
Intangible assets & goodwill €645.1M€629.6M
Current assets €331.2M€341.6M
Inventories €100.3M€101.1M
Trade & other receivables €102.4M€75.8M
Cash & equivalents €102.5M€106.7M
Total equity €845.7M€877.4M
— attributable to owners €830.2M€823.5M
Non-controlling interests €15.5M€53.8M
Non-current liabilities €832.0M€811.3M
Long-term borrowings €664.1M€655.6M
Lease liabilities (non-current) €20.5M€17.1M
Current liabilities €300.3M€257.0M
Short-term borrowings €25.4M€28.8M
Lease liabilities (current) €11.5M€9.3M
Deferred tax liabilities €110.3M€113.8M
Derived metrics
Free cash flow €117.4M€46.0M
Operating margin 9.1%9.0%
Net margin 4.4%4.9%
Return on equity 6.4%6.6%
Cash conversion ratio 3.55×2.56×
Capex coverage 2.58×1.45×
Other reported items
Adjustments For Decrease Increase In Inventories -€3.1M€1.6M
Adjustments For Decrease Increase In Trade and Other Receivables -€20.2M€44.1M
Adjustments For Depreciation and Amortisation Expense €91.7M€82.2M
Adjustments For Finance Costs €46.7M€39.0M
Adjustments For Increase Decrease In Trade Account Payable €9.2M-€46.8M
Adjustments For Interest Income €1.5M€2.6M
Adjustments For Provisions -€2.0M-€465.0K
Adjustments For Unrealised Foreign Exchange Losses Gains -€7.2M€2.2M
Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities €0-€13.8M
Changes In Inventories of Finished Goods and Work In Progress €4.3M-€150.0K
Comprehensive Income Attributable To Noncontrolling Interests €6.3M-€367.0K
Comprehensive Income Attributable To Owners of Parent €28.9M€65.5M
Current Derivative Financial Liabilities €26.2M€2.2M
Deferred Tax Assets €102.2M€96.7M
Effect of Exchange Rate Changes On Cash and Cash Equivalents -€153.0K-€1.3M
Equity and Liabilities €1.98B€1.95B
Finance Income €1.5M€2.6M
Gains Losses On Exchange Differences On Translation Before Tax €38.7M-€31.9M
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss €7.2M-€2.2M
Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income €19.2M-€13.5M
Income Taxes Paid Refund Classified As Operating Activities €4.2M-€16.6M
Increase Decrease In Cash and Cash Equivalents -€4.2M-€55.1M
Increase Decrease Through Transfers and Other Changes Equity €2.6M€2.9M
Intangible Assets Other Than Goodwill €109.5M€108.0M
Interest Paid Classified As Operating Activities €42.4M€30.1M
Issued Capital €111.0M€111.0M
Noncurrent Derivative Financial Liabilities €16.2M€0
Noncurrent Financial Assets €15.8M€35.1M
Noncurrent Provisions €16.1M€18.1M
Other Adjustments To Reconcile Profit Loss -€819.0K-€23.2M
Other Comprehensive Income -€18.9M€7.6M
Other Comprehensive Income Before Tax Gains Losses On Hedging Instruments That Hedge Investments In Equity Instruments -€75.9M€79.9M
Other Current Liabilities €44.0M€31.5M
Other Current Receivables €14.6M€22.2M
Other Noncurrent Financial Assets €15.8M€35.1M
Other Noncurrent Liabilities €4.9M€6.7M
Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities €0€113.0K
Profit Loss From Continuing Operations €54.1M€57.6M
Reclassification Adjustments On Cash Flow Hedges Before Tax €2.7M-€26.6M
Reserve of Cash Flow Hedges -€20.8M€36.9M
Reserve of Exchange Differences On Translation €24.0M-€11.7M
Share Premium €532.9M€532.9M
Trade and Other Current Payables To Related Parties €169.6M€171.1M
Trade and Other Current Receivables Due From Related Parties €354.0K€409.0K
Methodology

Every line item above is a fact tagged in BEFESA 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.