BOREALIS AG financials
BOREALIS AG
Country: AT Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
549300TAT2TADBW0WR70 Financial statements
(EUR, as reported — unscaled; 120 line items across 3 annual periods)
| Line item | 2024 | 2023 | 2022 |
|---|---|---|---|
| Income statement | |||
| Revenue | €7.85B | €7.08B | — |
| Cost of sales | €6.62B | €6.18B | — |
| Gross profit | €1.33B | €981.9M | — |
| Distribution costs | €710.1M | €686.1M | — |
| Administrative expenses | €266.5M | €277.0M | — |
| Operating profit (EBIT) | €342.0M | €5.8M | — |
| Finance costs | €67.3M | €103.5M | — |
| Profit before tax | €678.9M | €208.8M | — |
| Income tax expense | €136.0M | €2.2M | — |
| Profit for the year | €565.5M | €159.0M | — |
| — attributable to owners | €563.1M | €197.4M | — |
| — attributable to NCI | €2.4M | -€38.5M | — |
| Total comprehensive income | €663.8M | -€241.7M | — |
| Cash flow statement | |||
| Net cash from operating activities | €748.7M | €551.7M | — |
| Net cash from investing activities | -€592.4M | €40.4M | — |
| Purchase of PP&E (capex) | €601.8M | €728.7M | — |
| Purchase of intangibles | €88.5M | €79.2M | — |
| Net cash from financing activities | -€1.47B | -€486.8M | — |
| Dividends paid | €1.08B | €401.1M | — |
| Lease liability payments | €69.7M | €54.1M | — |
| Net change in cash | -€1.32B | €105.3M | — |
| Balance sheet | |||
| Total assets | €12.70B | €13.20B | €14.31B |
| Non-current assets | €9.25B | €8.46B | €7.87B |
| Property, plant & equipment | €4.06B | €3.68B | €3.16B |
| Right-of-use assets | €720.3M | €662.2M | €599.1M |
| Intangible assets & goodwill | €551.3M | €483.1M | €421.5M |
| Current assets | €3.45B | €4.74B | €6.43B |
| Inventories | €1.32B | €1.30B | €1.48B |
| Trade & other receivables | €777.9M | €600.3M | €788.4M |
| Cash & equivalents | €1.03B | €2.35B | €2.23B |
| Total equity | €8.70B | €9.12B | €9.69B |
| — attributable to owners | €8.70B | €9.11B | €9.68B |
| Non-controlling interests | €5.5M | €7.5M | €7.1M |
| Non-current liabilities | €1.86B | €2.48B | €2.71B |
| Long-term borrowings | €588.1M | €1.21B | €1.51B |
| Lease liabilities (non-current) | €671.3M | €630.4M | €563.2M |
| Current liabilities | €2.14B | €1.60B | €1.90B |
| Lease liabilities (current) | €80.4M | €48.4M | €42.6M |
| Trade & other payables | €909.7M | €849.5M | €862.8M |
| Deferred tax liabilities | €187.6M | €192.9M | €264.7M |
| Derived metrics | |||
| Free cash flow | €146.9M | -€177.0M | — |
| Operating margin | 4.4% | 0.1% | — |
| Net margin | 7.2% | 2.2% | — |
| Return on equity | 6.5% | 1.7% | — |
| Cash conversion ratio | 1.32× | 3.47× | — |
| Capex coverage | 1.24× | 0.76× | — |
| Other reported items | |||
| Adjustments For Decrease Increase In Inventories | -€13.4M | €317.4M | — |
| Adjustments For Decrease Increase In Trade Account Receivable | -€165.2M | €179.9M | — |
| Adjustments For Depreciation and Amortisation Expense | €422.2M | €404.6M | — |
| Adjustments For Finance Income Cost | €95.2M | €42.9M | — |
| Adjustments For Income Tax Expense | €127.4M | -€56.5M | — |
| Adjustments For Increase Decrease In Trade and Other Payables | -€13.6M | -€226.0M | — |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €1.1M | €6.5M | — |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €241.6M | €160.5M | — |
| Amount Removed From Reserve of Cash Flow Hedges and Included In Initial Cost Or Other Carrying Amount of Nonfinancial Asset Liability Or Firm Commitment For Which Fair Value Hedge Accounting Is Applied | €694.0K | -€33.3M | — |
| Cash and Cash Equivalents If Different From Statement of Financial Position | — | €2.35B | €2.24B |
| Cash Flows From Used In Financing Activities Discontinued Operations | €0 | -€3.2M | — |
| Cash Flows From Used In Investing Activities Discontinued Operations | €46.0M | €590.2M | — |
| Cash Flows From Used In Operating Activities Discontinued Operations | €0 | €114.1M | — |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €48.5M | €53.9M | — |
| Comprehensive Income Attributable To Noncontrolling Interests | €336.0K | -€38.0M | — |
| Comprehensive Income Attributable To Owners of Parent | €663.5M | -€203.7M | — |
| Construction In Progress | €1.88B | €1.52B | €1.28B |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €634.2M | €310.0M | €41.9M |
| Current Contract Liabilities | €60.7M | €42.9M | €50.2M |
| Current Loans and Receivables | €0 | €0 | €65.7M |
| Current Provisions | €103.8M | €52.5M | €48.2M |
| Current Tax Assets Current | €3.7M | €7.4M | €3.0M |
| Current Tax Liabilities Current | €37.0M | €29.1M | €45.8M |
| Deferred Tax Assets | €120.0M | €145.0M | €53.8M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €1.09B | €386.7M | — |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €2.5M | €1.1M | — |
| Dividends Received From Associates Classified As Investing Activities | €437.4M | €456.2M | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€3.9M | -€35.0K | — |
| Equity and Liabilities | €12.70B | €13.20B | €14.31B |
| Finance Income | €182.8M | €161.3M | — |
| Gains Losses On Cash Flow Hedges Before Tax | -€44.7M | -€323.0M | — |
| Gains Losses On Exchange Differences On Translation Before Tax | €114.0M | -€92.7M | — |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -€20.3M | -€15.3M | — |
| Gains Losses On Hedges of Net Investments In Foreign Operations Before Tax | -€5.4M | €5.5M | — |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | -€1.2M | -€88.3M | — |
| Income Tax Relating To Exchange Differences On Translation of Other Comprehensive Income | €0 | €0 | — |
| Income Tax Relating To Hedges of Net Investments In Foreign Operations of Other Comprehensive Income | -€1.2M | €1.3M | — |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€2.0M | -€3.2M | — |
| Income Taxes Paid Refund Classified As Operating Activities | -€14.2M | €157.1M | — |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €128.0K | -€973.0K | — |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control Equity Attributable To Owners of Parent | €0 | €972.0K | — |
| Interest Paid Classified As Operating Activities | €52.1M | €50.3M | — |
| Interest Received Classified As Operating Activities | €159.4M | €119.1M | — |
| Investment Accounted For Using Equity Method | €2.43B | €2.48B | €2.80B |
| Liabilities | €4.00B | €4.08B | €4.61B |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €0 | €518.3M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €0 | €0 | €1.34B |
| Noncurrent Loans and Receivables | €1.25B | €900.9M | €628.3M |
| Noncurrent Provisions For Employee Benefits | €275.6M | €271.7M | €276.5M |
| Other Comprehensive Income | €98.3M | -€400.7M | — |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€8.4M | -€17.7M | — |
| Other Current Assets | €322.3M | €481.2M | €529.3M |
| Other Current Liabilities | €318.6M | €267.7M | €289.2M |
| Other Inflows Outflows of Cash Classified As Operating Activities | €17.1M | €34.1M | — |
| Other Longterm Provisions | €75.5M | €69.3M | €61.6M |
| Other Noncurrent Assets | €101.7M | €88.0M | €193.4M |
| Other Noncurrent Financial Assets | €22.0M | €23.6M | €18.5M |
| Other Noncurrent Liabilities | €61.0M | €110.1M | €36.2M |
| Other Operating Income Expense | €99.6M | €82.8M | — |
| Other Reserves | €162.1M | €62.5M | €410.3M |
| Proceeds From Current Borrowings | €0 | €61.0K | — |
| Proceeds From Sales of Investments Accounted For Using Equity Method | €46.0M | €691.4M | — |
| Profit Loss From Continuing Operations | €542.9M | €206.6M | — |
| Profit Loss From Discontinued Operations | €22.6M | -€47.7M | — |
| Reclassification Adjustments On Cash Flow Hedges Before Tax | -€39.3M | €60.7M | — |
| Reclassification Adjustments On Exchange Differences On Translation Before Tax | €0 | €0 | — |
| Reclassification Adjustments On Hedges of Net Investments In Foreign Operations Before Tax | €0 | €0 | — |
| Repayments of Current Borrowings | €306.7M | €44.1M | — |
| Research and Development Expense | €14.8M | €13.1M | — |
| Retained Earnings | €6.93B | €7.45B | €7.67B |
| Revenue and Operating Income | €7.95B | €7.16B | — |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Net of Tax | €683.0K | -€4.8M | — |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Not Be Reclassified To Profit Or Loss Net of Tax | €516.0K | €2.4M | — |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €241.6M | €160.5M | — |
Methodology
Every line item above is a fact tagged in BOREALIS AG'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.