EL.EN. - S.P.A. financials
EL.EN. - S.P.A.
Country: IT Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
81560012F663E89E7085 Financial statements
(EUR, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €596.9M | €572.7M |
| Other income | €6.1M | €6.8M |
| Employee benefits expense | €107.0M | €98.8M |
| Raw materials & consumables used | €268.3M | €267.2M |
| Operating profit (EBIT) | €77.8M | €78.3M |
| Finance costs | €1.6M | €2.2M |
| Profit before tax | €74.3M | €84.1M |
| Income tax expense | €23.5M | €21.2M |
| Profit for the year | €44.2M | €52.5M |
| — attributable to owners | €43.4M | €51.6M |
| — attributable to NCI | €769.6K | €891.7K |
| Total comprehensive income | €41.5M | €54.2M |
| Per share | ||
| Basic EPS | €0.54 | €0.64 |
| Diluted EPS | €0.53 | €0.63 |
| Cash flow statement | ||
| Net cash from operating activities | €70.8M | €83.1M |
| Net cash from investing activities | -€13.0M | €68.7K |
| Net cash from financing activities | -€30.7M | -€48.0M |
| Dividends paid | €18.7M | €17.1M |
| Balance sheet | ||
| Total assets | €627.9M | €740.7M |
| Non-current assets | €118.8M | €103.2M |
| Property, plant & equipment | €83.9M | €77.6M |
| Intangible assets & goodwill | €4.6M | €4.7M |
| Inventories | €157.3M | €172.4M |
| Trade & other receivables | €117.3M | €118.0M |
| Cash & equivalents | €174.4M | €147.5M |
| Total equity | €427.5M | €410.8M |
| — attributable to owners | €412.2M | €385.0M |
| Non-controlling interests | €15.3M | €25.8M |
| Non-current liabilities | €36.0M | €40.8M |
| Deferred tax liabilities | €2.9M | €3.0M |
| Derived metrics | ||
| Operating margin | 13.0% | 13.7% |
| Net margin | 7.4% | 9.2% |
| Return on equity | 10.3% | 12.8% |
| Cash conversion ratio | 1.60× | 1.58× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €13.8M | €7.3M |
| Adjustments For Decrease Increase In Other Operating Receivables | -€5.1M | -€3.8M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€1.5M | €5.1M |
| Adjustments For Depreciation and Amortisation Expense | €10.3M | €12.0M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | €2.1M | €3.9M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | €379.3K | €254.9K |
| Adjustments For Increase Decrease In Other Operating Payables | -€3.1M | -€288.7K |
| Adjustments For Increase Decrease In Trade Account Payable | -€353.6K | -€5.5M |
| Adjustments For Provisions | €1.0M | €469.3K |
| Adjustments For Sharebased Payments | €2.2M | €3.4M |
| Basic Earnings Loss Per Share From Continuing Operations | €0.63 | €0.79 |
| Cash Flows From Used In Financing Activities Discontinued Operations | €0 | -€12.5M |
| Cash Flows From Used In Investing Activities Discontinued Operations | €0 | -€989.1K |
| Cash Flows From Used In Operating Activities Discontinued Operations | €0 | €6.2M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -€28.1M | €0 |
| Changes In Inventories of Finished Goods and Work In Progress | €4.5M | -€4.1M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€306.1K | €1.4M |
| Comprehensive Income Attributable To Owners of Parent | €41.8M | €52.8M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €509.1M | €473.1M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €164.4M | €170.7M |
| Current Tax Assets Current | €2.4M | €3.6M |
| Current Tax Liabilities Current | €4.9M | €3.7M |
| Deferred Tax Assets | €11.7M | €11.3M |
| Diluted Earnings Loss Per Share From Continuing Operations | €0.62 | €0.77 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€249.0K | -€211.2K |
| Equity and Liabilities | €627.9M | €740.7M |
| Finance Income | €3.9M | €2.8M |
| Gains Losses On Exchange Differences On Translation Net of Tax | -€2.8M | €1.7M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -€3.1M | €165.5K |
| General and Administrative Expense | €59.9M | €55.1M |
| Income Taxes Paid Refund Classified As Operating Activities | -€19.9M | -€21.2M |
| Increase Decrease In Cash and Cash Equivalents | €26.9M | €34.9M |
| Increase Decrease In Cash and Cash Equivalents Discontinued Operations | €0 | €11.1M |
| Increase Decrease Through Transfers and Other Changes Equity | €6.1M | €1.8M |
| Interest Paid Classified As Operating Activities | €1.5M | €2.0M |
| Interest Received Classified As Operating Activities | €3.9M | €2.8M |
| Investment Accounted For Using Equity Method | €6.1M | €977.6K |
| Investments Other Than Investments Accounted For Using Equity Method | €1.1M | €1.0M |
| Issued Capital | €2.6M | €2.6M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €118.5M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €0 | €164.4M |
| Noncurrent Payables To Trade Suppliers | €1.1M | €956.2K |
| Noncurrent Provisions For Employee Benefits | €5.2M | €5.0M |
| Other Comprehensive Income | -€2.7M | €1.7M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €102.3K | €19.8K |
| Other Current Financial Assets | €37.1M | €10.0M |
| Other Current Financial Liabilities | €20.8M | €23.2M |
| Other Current Nonfinancial Liabilities | €48.7M | €53.2M |
| Other Current Receivables | €20.6M | €21.7M |
| Other Longterm Provisions | €8.7M | €8.1M |
| Other Noncurrent Assets | €11.5M | €7.6M |
| Other Noncurrent Financial Liabilities | €17.3M | €23.5M |
| Other Noncurrent Nonfinancial Liabilities | €1.8M | €1.2M |
| Proceeds From Issuing Shares | €835.2K | €498.0K |
| Profit Loss From Continuing Operations | €50.8M | €62.9M |
| Profit Loss From Discontinued Operations | -€6.6M | -€10.4M |
| Purchase of Treasury Shares | -€2.4M | €256.2K |
| Reduction of Issued Capital | €0 | -€5.3M |
| Retained Earnings | €178.5M | €159.4M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€2.7M | €22.6K |
| Share Premium | €48.6M | €47.8M |
| Trade and Other Current Payables To Trade Suppliers | €90.0M | €90.6M |
| Treasury Shares | €2.5M | €79.0K |
Methodology
Every line item above is a fact tagged in EL.EN. - 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.