BORGES AGRICULTURAL & INDUSTRIAL NUTS SA financials
BORGES AGRICULTURAL & INDUSTRIAL NUTS SA
Country: ES Reporting currency: EUR Latest annual report: 2024-05-31
LEI:
95980020140005350309 Financial statements
(EUR, as reported — unscaled; 177 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €117.0M | €134.4M |
| Cost of sales | €95.8M | €111.9M |
| Other income | €2.0M | €2.0M |
| Operating expenses | €455.0K | €406.0K |
| Raw materials & consumables used | €93.6M | €109.2M |
| Depreciation & amortisation | €2.4M | €2.1M |
| Operating profit (EBIT) | -€2.0M | -€1.7M |
| Net finance income / (cost) | -€1.8M | -€1.4M |
| Finance costs | €3.4M | €1.7M |
| Profit before tax | -€3.9M | -€3.1M |
| Income tax expense | -€507.0K | -€957.0K |
| Profit for the year | €21.0M | -€2.7M |
| — attributable to owners | €21.0M | -€2.7M |
| — attributable to NCI | €0 | — |
| Total comprehensive income | €20.8M | -€2.5M |
| Per share | ||
| Basic EPS | €0.91 | €-0.11 |
| Diluted EPS | €0.91 | — |
| Free cash flow / share | €-0.03 | €-0.11 |
| Cash flow statement | ||
| Net cash from operating activities | €889.0K | -€288.0K |
| Net cash from investing activities | -€92.0K | -€6.3M |
| Purchase of PP&E (capex) | €1.6M | €2.4M |
| Purchase of intangibles | €0 | €0 |
| Net cash from financing activities | -€1.5M | -€131.0K |
| Dividends paid | €0 | €0 |
| Balance sheet | ||
| Total assets | €157.8M | €153.1M |
| Non-current assets | €46.4M | €90.3M |
| Property, plant & equipment | €30.8M | €58.2M |
| Right-of-use assets | €717.0K | €7.7M |
| Intangible assets & goodwill | €44.0K | €113.0K |
| Current assets | €111.3M | €62.8M |
| Trade & other receivables | €3.0M | €5.1M |
| Cash & equivalents | €466.0K | €1.2M |
| Total equity | €80.4M | €59.7M |
| — attributable to owners | €80.4M | €59.7M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €21.0M | €35.0M |
| Lease liabilities (non-current) | €513.0K | €7.4M |
| Current liabilities | €56.3M | €58.4M |
| Lease liabilities (current) | €226.0K | €582.0K |
| Trade & other payables | €28.3M | €41.9M |
| Deferred tax liabilities | €816.0K | €1.0M |
| Derived metrics | ||
| Free cash flow | -€707.0K | -€2.7M |
| Operating margin | -1.7% | -1.3% |
| Net margin | 17.9% | -2.0% |
| Return on equity | 26.1% | -4.5% |
| Cash conversion ratio | 0.04× | 0.11× |
| Capex coverage | 0.56× | -0.12× |
| Other reported items | ||
| Adjustments For Amortisation Expense | €2.4M | €2.1M |
| Adjustments For Decrease Increase In Inventories | €7.6M | €505.0K |
| Adjustments For Decrease Increase In Other Current Assets | -€100.0K | €24.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | €1.2M | -€1.5M |
| Adjustments For Fair Value Gains Losses | -€1.0K | €0 |
| Adjustments For Finance Costs | €2.2M | €888.0K |
| Adjustments For Finance Income | €110.0K | €10.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | €0 | €0 |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -€444.0K | -€8.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €187.0K | €95.0K |
| Adjustments For Increase Decrease In Other Current Liabilities | -€28.0K | -€118.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -€11.5M | -€4.2M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €0 | €0 |
| Adjustments For Provisions | €90.0K | -€66.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€246.0K | €488.0K |
| Basic Earnings Loss Per Share From Continuing Operations | €-0.15 | €-0.09 |
| Brand Names | €2.0K | €2.0K |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €0 | €0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -€436.0K | €0 |
| Cash Receipts From Repayment of Advances and Loans Made To Related Parties | €0 | €0 |
| Cash Repayments of Advances and Loans From Related Parties | €0 | €0 |
| Changes In Inventories of Finished Goods and Work In Progress | -€939.0K | -€390.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | €20.8M | -€2.5M |
| Cost of Merchandise Sold | €1.7M | €2.2M |
| Current Advances | €54.0K | €502.0K |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €0 | €2.7M |
| Current Derivative Financial Assets | €166.0K | €561.0K |
| Current Derivative Financial Liabilities | €65.0K | €302.0K |
| Current Financial Assets Availableforsale | €2.0K | €1.0K |
| Current Financial Liabilities | €26.6M | €16.3M |
| Current Loans and Receivables | €69.8M | €83.0K |
| Current Payables On Social Security and Taxes Other Than Income Tax | €894.0K | €857.0K |
| Current Receivables From Taxes Other Than Income Tax | €26.0K | €1.2M |
| Current Tax Assets | €13.0K | €0 |
| Current Tax Liabilities Current | €1.1M | €4.0K |
| Current Unsecured Bank Loans Received and Current Portion of Noncurrent Unsecured Bank Loans Received | €25.2M | €12.6M |
| Deferred Tax Assets | €861.0K | €1.7M |
| Diluted Earnings Loss Per Share From Continuing Operations | €-0.15 | €-0.09 |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €0 | €0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €0 | €0 |
| Equity and Liabilities | €157.8M | €153.1M |
| Finance Income | €1.3M | €776.0K |
| Gains Losses On Cash Flow Hedges Before Tax | -€324.0K | €219.0K |
| Gains Losses On Disposals of Investments | €0 | €0 |
| Gains Losses On Disposals of Property Plant and Equipment | €442.0K | €9.0K |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | €246.0K | -€488.0K |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition | €0 | €0 |
| Gains Losses Recognised In Profit Or Loss Excluding Exchange Differences Fair Value Measurement Assets | €1.0K | €0 |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade Receivables | €3.0K | €9.0K |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | -€81.0K | €55.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €688.0K | €395.0K |
| Increase Decrease In Cash and Cash Equivalents | -€734.0K | -€6.8M |
| Increase Decrease Through Other Distributions To Owners | €0 | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | -€4.0K | -€1.0K |
| Increase Decrease Through Treasury Share Transactions | €4.0K | -€5.0K |
| Intangible Assets Other Than Goodwill | €1.0K | €69.0K |
| Interest Paid Classified As Financing Activities | €3.2M | €1.5M |
| Interest Received Classified As Investing Activities | €0 | €0 |
| Interest Received Classified As Operating Activities | €138.0K | €11.0K |
| Inventories Total | €33.4M | €45.4M |
| Investment Accounted For Using Equity Method | €0 | €0 |
| Investment Property | €627.0K | €646.0K |
| Investments In Subsidiaries Joint Ventures and Associates | €0 | €0 |
| Issued Capital | €9.9M | €9.9M |
| Land and Buildings | €12.4M | €31.6M |
| Miscellaneous Other Operating Expense | €0 | €0 |
| Miscellaneous Other Operating Income | €2.0M | €2.0M |
| Noncurrent Biological Assets | €735.0K | €21.3M |
| Noncurrent Derivative Financial Liabilities | €0 | €90.0K |
| Noncurrent Financial Liabilities | €19.5M | €33.6M |
| Noncurrent Portion of Noncurrent Unsecured Bank Loans Received | €19.0M | €26.1M |
| Noncurrent Provisions | €679.0K | €386.0K |
| Noncurrent Provisions For Employee Benefits | €329.0K | €259.0K |
| Operating Expense Excluding Cost of Sales | €14.0M | €14.8M |
| Other Adjustments To Reconcile Profit Loss | €0 | €2.0K |
| Other Comprehensive Income | -€243.0K | €164.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €0 | €0 |
| Other Current Assets | €52.0K | €1.1M |
| Other Current Financial Assets | €70.0M | €655.0K |
| Other Current Financial Liabilities | €1.1M | €2.9M |
| Other Current Liabilities | €452.0K | €0 |
| Other Current Nonfinancial Assets | €113.0K | €232.0K |
| Other Current Nonfinancial Liabilities | €74.0K | €136.0K |
| Other Current Payables | €4.8M | €5.1M |
| Other Current Receivables | €849.0K | €1.1M |
| Other Gains Losses | €0 | €206.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | -€2.2M | -€1.4M |
| Other Inflows Outflows of Cash Classified As Investing Activities | €0 | €0 |
| Other Inflows Outflows of Cash Classified As Operating Activities | €2.7M | €4.2M |
| Other Longterm Provisions | €350.0K | €127.0K |
| Other Noncurrent Financial Assets | €12.7M | €603.0K |
| Other Noncurrent Nonfinancial Liabilities | €6.0K | €17.0K |
| Other Reserves | €45.0K | €288.0K |
| Other Reversals of Provisions | €0 | €0 |
| Other Work Performed By Entity and Capitalised | €8.0K | €16.0K |
| Outflows of Cash From Investing Activities | €828.0K | €3.8M |
| Payments For Debt Issue Costs | €1.5M | €894.0K |
| Payments For Share Issue Costs | €0 | €5.0K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €2.0K | €8.0K |
| Proceeds From Noncurrent Borrowings | €18.5M | €9.2M |
| Proceeds From Sale Or Issue of Treasury Shares | €4.0K | €0 |
| Proceeds From Sales of Biological Assets | €0 | €0 |
| Proceeds From Sales of Investment Property | €0 | €0 |
| Profit Loss From Continuing Operations | -€3.4M | -€2.1M |
| Profit Loss From Discontinued Operations | €24.4M | -€541.0K |
| Purchase of Biological Assets | €72.0K | €148.0K |
| Purchase of Investment Property | €0 | €0 |
| Purchase of Investments Other Than Investments Accounted For Using Equity Method | €4.0K | €1.0K |
| Purchase of Other Longterm Assets Classified As Investing Activities | €0 | €0 |
| Repayments of Current Borrowings | €13.0M | €5.6M |
| Reserve of Cash Flow Hedges | €45.0K | €288.0K |
| Reserve of Exchange Differences On Translation | €0 | €0 |
| Retained Earnings | €49.0M | €51.7M |
| Revenue From Government Grants | €55.0K | €29.0K |
| Revenue From Rendering of Services | €171.0K | €66.0K |
| Revenue From Sale of Goods | €116.8M | €134.3M |
| Services Expense | €13.5M | €14.3M |
| Share Premium | €506.0K | €506.0K |
| Shortterm Deposits Not Classified As Cash Equivalents | €13.0K | €10.0K |
| Shortterm Employee Benefits Expense | €10.2M | €10.0M |
| Shortterm Legal Proceedings Provision | €891.0K | €1.0K |
| Social Security Contributions | €2.6M | €2.5M |
| Tax Expense Other Than Income Tax Expense | €478.0K | €434.0K |
| Trade and Other Current Payables To Related Parties | €2.7M | €2.1M |
| Trade and Other Current Payables To Trade Suppliers | €18.7M | €33.4M |
| Trade and Other Current Receivables Due From Related Parties | €3.5M | €4.1M |
| Treasury Shares | €89.0K | €93.0K |
| Wages and Salaries | €7.7M | €7.5M |
| Writedowns Reversals of Inventories | €119.0K | €100.0K |
Methodology
Every line item above is a fact tagged in BORGES AGRICULTURAL & INDUSTRIAL NUTS SA'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.