BIOERA S.P.A. financials
BIOERA S.P.A.
Country: IT Reporting currency: EUR Latest annual report: 2021-12-31
LEI:
815600CE609AFE44D992 Financial statements
(EUR, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2021 | 2020 |
|---|---|---|
| Income statement | ||
| Revenue | €969.0K | €10.3M |
| Other income | €18.9M | €1.5M |
| Employee benefits expense | €822.0K | €2.3M |
| Raw materials & consumables used | €358.0K | €6.7M |
| Depreciation & amortisation | €0 | €36.0K |
| Operating profit (EBIT) | €15.9M | -€5.0M |
| Finance costs | €565.0K | €821.0K |
| Profit before tax | €15.3M | -€6.1M |
| Income tax expense | €0 | €214.0K |
| Profit for the year | €15.3M | -€5.3M |
| — attributable to owners | -€202.0K | -€2.6M |
| — attributable to NCI | €15.5M | -€2.7M |
| Total comprehensive income | €7.2M | -€5.6M |
| Per share | ||
| Basic EPS | €-0.01 | €-0.29 |
| Diluted EPS | €-0.01 | €-0.11 |
| Cash flow statement | ||
| Net cash from operating activities | -€2.2M | -€2.6M |
| Net cash from investing activities | €199.0K | €329.0K |
| Purchase of intangibles | €0 | €29.0K |
| Net cash from financing activities | €1.9M | €2.3M |
| Balance sheet | ||
| Total assets | €16.4M | €16.7M |
| Non-current assets | €13.0M | €11.4M |
| Property, plant & equipment | €773.0K | €1.9M |
| Right-of-use assets | €115.0K | €879.0K |
| Intangible assets & goodwill | €0 | €5.8M |
| Current assets | €3.4M | €5.3M |
| Inventories | €86.0K | €719.0K |
| Cash & equivalents | €28.0K | €141.0K |
| Total equity | €2.0M | -€10.0M |
| — attributable to owners | -€1.3M | -€11.2M |
| Non-controlling interests | €3.2M | €1.2M |
| Non-current liabilities | €4.2M | €8.9M |
| Long-term borrowings | €3.3M | €6.7M |
| Current liabilities | €10.2M | €17.8M |
| Derived metrics | ||
| Operating margin | 1639.8% | -48.5% |
| Net margin | 1583.8% | -51.4% |
| Return on equity | 772.4% | 53.1% |
| Cash conversion ratio | -0.15× | 0.50× |
| Other reported items | ||
| Adjustments For Amortisation Expense | €134.0K | €542.0K |
| Adjustments For Decrease Increase In Inventories | €11.0K | €843.0K |
| Adjustments For Decrease Increase In Trade Account Receivable | -€466.0K | €3.0M |
| Adjustments For Depreciation Expense | €77.0K | €147.0K |
| Adjustments For Finance Income Cost | €34.0K | -€10.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | €79.0K | €0 |
| Adjustments For Income Tax Expense | €0 | €225.0K |
| Adjustments For Increase Decrease In Trade Account Payable | -€53.0K | -€3.4M |
| Adjustments For Interest Expense | €565.0K | €755.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€9.0K | €0 |
| Adjustments For Provisions | €206.0K | €907.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €31.0K | €0 |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€45.0K | €165.0K |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €217.0K | €0 |
| Cash Flows From Used In Increase Decrease In Current Borrowings | €443.0K | €1.3M |
| Cash Flows From Used In Investing Activities Discontinued Operations | €0 | €243.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | -€2.4M | -€2.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | €7.9M | -€2.8M |
| Comprehensive Income Attributable To Owners of Parent | -€710.0K | -€2.8M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €4.4M | €6.2M |
| Current Loans and Receivables | €989.0K | €562.0K |
| Current Provisions | €695.0K | €967.0K |
| Current Tax Assets Current | €252.0K | €502.0K |
| Current Tax Assets Noncurrent | €0 | €482.0K |
| Current Tax Liabilities Current | €1.6M | €2.4M |
| Depreciation Expense | €77.0K | €146.0K |
| Depreciation Rightofuse Assets | €134.0K | €514.0K |
| Equity and Liabilities | €16.4M | €16.7M |
| Finance Income | €34.0K | €27.0K |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -€45.0K | €165.0K |
| Impairment Loss Recognised In Profit Or Loss | €0 | €225.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade Receivables | €0 | €111.0K |
| Increase Decrease In Cash and Cash Equivalents | -€113.0K | -€50.0K |
| Increase Decrease Through Change In Equity of Subsidiaries | €2.7M | €1.6M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €2.1M | €996.0K |
| Intangible Assets Other Than Goodwill | €0 | €60.0K |
| Interest Paid Classified As Financing Activities | €83.0K | €629.0K |
| Investment Accounted For Using Equity Method | €2.1M | €2.1M |
| Investments Other Than Investments Accounted For Using Equity Method | €6.9M | €65.0K |
| Issued Capital | €4.5M | €4.3M |
| Noncurrent Loans and Receivables | €956.0K | €135.0K |
| Noncurrent Provisions | €510.0K | €777.0K |
| Noncurrent Provisions For Employee Benefits | €233.0K | €1.2M |
| Noncurrent Receivables | €2.2M | €95.0K |
| Other Adjustments For Noncash Items | €1.0M | €191.0K |
| Other Comprehensive Income | -€8.1M | -€300.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€8.1M | -€261.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €0 | -€39.0K |
| Other Expense By Nature | €657.0K | €1.6M |
| Other Reserves | €4.6M | €1.8M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €46.0K | €0 |
| Profit Loss From Continuing Operations | €15.3M | -€6.3M |
| Profit Loss From Discontinued Operations | €0 | €989.0K |
| Repayments of Bonds Notes and Debentures | €1.2M | €0 |
| Retained Earnings | -€10.3M | -€17.3M |
| Revenue and Operating Income | €19.8M | €11.8M |
| Services Expense | €1.9M | €5.2M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €33.0K | -€437.0K |
| Trade and Other Current Payables To Trade Suppliers | €1.7M | €6.4M |
| Trade Receivables | €945.0K | €1.7M |
Methodology
Every line item above is a fact tagged in BIOERA S.P.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.