BOIRON financials
BOIRON
Country: FR Reporting currency: EUR Latest annual report: 2022-12-31
LEI:
9695000UMPNY21KKDO98 Financial statements
(EUR, as reported — unscaled; 109 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Cost of sales | €154.5M | €127.6M |
| Other income | €1.0K | €1.0K |
| Distribution costs | €85.6M | €84.9M |
| Administrative expenses | €72.8M | €63.7M |
| Operating profit (EBIT) | €63.4M | €46.8M |
| Profit before tax | €59.2M | €46.1M |
| Income tax expense | €14.9M | €17.6M |
| Profit for the year | €44.3M | €28.6M |
| — attributable to owners | €44.7M | €28.6M |
| — attributable to NCI | -€393.0K | €3.0K |
| Total comprehensive income | €54.9M | €34.9M |
| Per share | ||
| Basic EPS | €2.57 | €1.63 |
| Diluted EPS | €2.57 | €1.63 |
| Free cash flow / share | €2.81 | €1.27 |
| Cash flow statement | ||
| Net cash from operating activities | €58.7M | €33.3M |
| Net cash from investing activities | -€15.3M | -€11.9M |
| Purchase of PP&E (capex) | €10.2M | €11.0M |
| Purchase of intangibles | €8.4M | €9.4M |
| Net cash from financing activities | -€27.6M | -€22.0M |
| Dividends paid | €16.5M | €16.6M |
| Proceeds from borrowings | €22.0K | €3.0K |
| Repayments of borrowings | €963.0K | €1.2M |
| Lease liability payments | €4.6M | €4.4M |
| Net change in cash | €15.8M | -€599.0K |
| Balance sheet | ||
| Total assets | €789.5M | €770.7M |
| Non-current assets | €311.7M | €318.3M |
| Property, plant & equipment | €152.5M | €162.8M |
| Right-of-use assets | €8.0M | €8.6M |
| Intangible assets & goodwill | €94.0M | €89.6M |
| Current assets | €477.8M | €452.4M |
| Inventories | €96.9M | €85.6M |
| Trade & other receivables | €100.5M | €97.3M |
| Cash & equivalents | €250.9M | €234.5M |
| Total equity | €557.3M | €531.8M |
| — attributable to owners | €557.6M | €531.7M |
| Non-controlling interests | -€270.0K | €36.0K |
| Non-current liabilities | €79.0M | €80.7M |
| Long-term borrowings | €11.6M | €2.3M |
| Lease liabilities (non-current) | €5.2M | €5.4M |
| Current liabilities | €153.2M | €158.2M |
| Short-term borrowings | €2.2M | €1.3M |
| Lease liabilities (current) | €3.2M | €3.6M |
| Deferred tax liabilities | €0 | — |
| Derived metrics | ||
| Free cash flow | €48.5M | €22.3M |
| Operating margin | 11.9% | 10.3% |
| Net margin | 8.3% | 6.3% |
| Return on equity | 7.9% | 5.4% |
| Cash conversion ratio | 1.33× | 1.17× |
| Capex coverage | 5.73× | 3.03× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€9.8M | €1.3M |
| Adjustments For Decrease Increase In Trade Account Receivable | €1.4M | -€6.6M |
| Adjustments For Finance Income Cost | €1.2M | €231.0K |
| Adjustments For Increase Decrease In Trade Account Payable | -€959.0K | €4.9M |
| Cancellation of Treasury Shares | €0 | €0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €249.7M | €234.1M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | — |
| Cash Flows From Used In Operations Before Changes In Working Capital | €65.2M | €55.6M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €1.7M | — |
| Comprehensive Income Attributable To Noncontrolling Interests | -€302.0K | €4.0K |
| Comprehensive Income Attributable To Owners of Parent | €55.2M | €34.9M |
| Current Provisions | €29.4M | €49.9M |
| Current Tax Assets Current | €1.4M | €2.8M |
| Current Tax Liabilities Current | €2.1M | €1.3M |
| Deferred Tax Assets | €19.1M | €21.9M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €16.5M | €16.6M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €4.0K | €2.0K |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €1.10 | — |
| Dividends Recognised As Distributions To Owners Per Share | €0.95 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€258.0K | €368.0K |
| Equity and Liabilities | €789.5M | €770.7M |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €2.7M | €3.5M |
| Income Taxes Paid Refund Classified As Operating Activities | €12.4M | €4.3M |
| Increase Decrease In Working Capital | -€6.0M | €18.0M |
| Increase Decrease Through Transactions With Owners | -€22.0M | -€16.7M |
| Increase Decrease Through Transfers and Other Changes Equity | -€7.3M | — |
| Increase Decrease Through Treasury Share Transactions | -€5.5M | -€31.0K |
| Intangible Assets Other Than Goodwill | €31.9M | €31.0M |
| Interest Income On Cash and Cash Equivalents | €1.8M | €590.0K |
| Interest Paid Classified As Financing Activities | €53.0K | €28.0K |
| Issued Capital | €17.5M | €17.5M |
| Miscellaneous Other Operating Income | €14.5M | €12.6M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €1.7M | €2.4M |
| Noncurrent Financial Assets | €6.1M | €4.4M |
| Noncurrent Provisions For Employee Benefits | €60.8M | €71.6M |
| Number of Shares Outstanding | 17.4M | 17.5M |
| Other Adjustments To Reconcile Profit Loss | -€10.4M | -€8.4M |
| Other Comprehensive Income | €10.6M | €6.4M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €10.7M | €6.9M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €2.8M | €2.9M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €7.9M | €3.4M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €2.6M | €2.9M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €7.9M | €3.4M |
| Other Current Assets | €26.3M | €29.8M |
| Other Current Liabilities | €68.0M | €58.0M |
| Other Expense By Function | €6.3M | €3.1M |
| Other Finance Income Cost | -€5.5M | -€960.0K |
| Other Longterm Provisions | €143.0K | €143.0K |
| Other Noncurrent Assets | €39.0K | €41.0K |
| Other Noncurrent Liabilities | €1.3M | €1.3M |
| Payments To Acquire Or Redeem Entitys Shares | €6.1M | — |
| Proceeds From Sale Or Issue of Treasury Shares | €0 | — |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €0 | €10.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €7.6M | €10.3M |
| Research and Development Expense | €6.1M | €3.0M |
| Revenue From Contracts With Customers | €534.2M | €455.2M |
| Sales and Marketing Expense | €151.3M | €127.9M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €0 | — |
| Share Premium | €79.9M | €79.9M |
| Trade and Other Current Payables To Trade Suppliers | €48.3M | €44.2M |
Methodology
Every line item above is a fact tagged in BOIRON'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.