ENI S.P.A. financials
Also U.S.-listed. ENI S.P.A. is also a foreign private issuer filing with the U.S. SEC. View its EDGAR financials: E — Eni SpA
ENI S.P.A.
Country: IT Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
BUCRF72VH5RBN7X3VL35 Financial statements
(EUR, as reported — unscaled; 139 line items across 3 annual periods)
| Line item | 2025 | 2024 | 2023 |
|---|---|---|---|
| Income statement | |||
| Employee benefits expense | €3.23B | €3.26B | €3.14B |
| Depreciation & amortisation | €7.35B | €7.60B | €7.48B |
| Operating profit (EBIT) | €5.01B | €5.24B | €8.26B |
| Net finance income / (cost) | -€819.0M | -€599.0M | -€473.0M |
| Finance costs | €8.17B | €8.98B | €8.11B |
| Profit before tax | €5.78B | €6.49B | €10.23B |
| Income tax expense | €3.02B | €3.73B | €5.37B |
| Profit for the year | €2.76B | €2.76B | €4.86B |
| — attributable to owners | €2.61B | €2.62B | €4.77B |
| — attributable to NCI | €150.0M | €140.0M | €89.0M |
| Total comprehensive income | -€3.02B | €5.18B | €3.31B |
| Per share | |||
| Basic EPS | €0.78 | €0.79 | €1.41 |
| Diluted EPS | €0.78 | €0.78 | €1.40 |
| Free cash flow / share | €1.31 | €1.44 | €1.84 |
| Cash flow statement | |||
| Net cash from operating activities | €13.33B | €13.09B | €15.12B |
| Net cash from investing activities | -€9.30B | -€9.82B | -€9.37B |
| Purchase of PP&E (capex) | €8.70B | €8.00B | €8.74B |
| Purchase of intangibles | €527.0M | €486.0M | €476.0M |
| Net cash from financing activities | -€3.60B | -€5.38B | -€5.67B |
| Lease liability payments | €1.25B | €1.21B | €963.0M |
| Balance sheet | |||
| Total assets | €137.07B | €146.94B | — |
| Non-current assets | €88.20B | €102.94B | — |
| Property, plant & equipment | €50.54B | €59.86B | — |
| Right-of-use assets | €5.18B | €5.82B | — |
| Intangible assets & goodwill | €6.02B | €6.43B | — |
| Inventories | €5.14B | €6.26B | — |
| Trade & other receivables | €12.44B | €16.90B | — |
| Cash & equivalents | €8.10B | €8.18B | — |
| Total equity | €52.79B | €55.65B | €53.64B |
| — attributable to owners | €47.94B | €52.78B | — |
| Non-controlling interests | €4.85B | €2.86B | — |
| Non-current liabilities | €47.99B | €53.27B | — |
| Long-term borrowings | €20.14B | €21.57B | — |
| Lease liabilities (non-current) | €4.44B | €5.17B | — |
| Short-term borrowings | €4.93B | €4.24B | — |
| Current portion of long-term borrowings | €3.43B | €4.58B | — |
| Lease liabilities (current) | €1.26B | €1.28B | — |
| Trade & other payables | €20.26B | €22.09B | — |
| Derived metrics | |||
| Free cash flow | €4.63B | €5.09B | €6.38B |
| Operating margin | 6.1% | 5.9% | 8.8% |
| Net margin | 3.4% | 3.1% | 5.2% |
| Return on equity | 5.2% | 5.0% | 9.1% |
| Cash conversion ratio | 4.83× | 4.74× | 3.11× |
| Capex coverage | 1.53× | 1.64× | 1.73× |
| Other reported items | |||
| Adjustments For Decrease Increase In Inventories | €916.0M | €68.0M | €1.79B |
| Adjustments For Decrease Increase In Trade Account Receivable | €3.21B | €1.15B | €3.32B |
| Adjustments For Depreciation and Amortisation Expense | €7.35B | €7.60B | €7.48B |
| Adjustments For Dividend Income | €242.0M | €227.0M | €255.0M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €1.58B | €2.90B | €1.80B |
| Adjustments For Income Tax Expense | €3.02B | €3.73B | €5.37B |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -€79.0M | -€105.0M | €1.0M |
| Adjustments For Increase Decrease In Trade Account Payable | -€835.0M | €110.0M | -€4.82B |
| Adjustments For Interest Expense | €1.26B | €1.25B | €1.00B |
| Adjustments For Interest Income | €444.0M | €497.0M | €517.0M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€99.0M | -€601.0M | -€441.0M |
| Adjustments For Provisions | -€554.0M | -€87.0M | €97.0M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €1.16B | €866.0M | €1.34B |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €8.42B | €8.18B | €10.21B |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €118.0M | €887.0M | €395.0M |
| Cash Flows From Used In Increase Decrease In Current Borrowings | -€276.0M | -€61.0M | -€1.50B |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €196.0M | €1.79B | €1.28B |
| Comprehensive Income Attributable To Noncontrolling Interests | -€143.0M | €217.0M | €89.0M |
| Comprehensive Income Attributable To Owners of Parent | -€2.87B | €4.96B | €3.22B |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €40.86B | €43.58B | — |
| Current Financial Assets At Fair Value Through Profit Or Loss | €6.99B | €6.80B | — |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €34.27B | €37.83B | — |
| Current Tax Assets Current | €539.0M | €695.0M | — |
| Current Tax Assets Noncurrent | €125.0M | €129.0M | — |
| Current Tax Liabilities Current | €343.0M | €587.0M | — |
| Current Tax Liabilities Noncurrent | €40.0M | €40.0M | — |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €3.08B | €3.07B | €3.05B |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €277.0M | €45.0M | €36.0M |
| Dividends Received Classified As Operating Activities | €1.78B | €1.95B | €2.25B |
| Dividends Recognised As Distributions To Noncontrolling Interests | €275.0M | €50.0M | €36.0M |
| Dividends Recognised As Distributions To Owners of Parent Relating To Prior Years | €3.08B | €3.07B | €3.00B |
| Dividends Recognised As Distributions To Owners Per Share | €1.05 | — | — |
| Equity and Liabilities | €137.07B | €146.94B | — |
| Finance Income | €7.20B | €7.71B | €7.42B |
| Gains Losses On Change In Fair Value of Derivatives | -€80.0M | €278.0M | -€61.0M |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss | €235.0M | €388.0M | €284.0M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €1.58B | €2.90B | €1.80B |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade Receivables | €11.0M | €168.0M | €249.0M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | €258.0M | -€263.0M | €158.0M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -€2.0M | €4.0M | -€10.0M |
| Income Taxes Paid Refund Classified As Operating Activities | €3.74B | €5.83B | €6.28B |
| Increase Decrease In Cash and Cash Equivalents | €238.0M | -€2.02B | €24.0M |
| Increase Decrease In Working Capital | -€2.73B | -€1.29B | -€1.81B |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €5.07B | €588.0M | — |
| Increase Decrease Through Sharebased Payment Transactions | €35.0M | €24.0M | €20.0M |
| Increase Decrease Through Transactions With Owners | €269.0M | -€2.80B | -€5.01B |
| Increase Decrease Through Transfers and Other Changes Equity | -€113.0M | -€378.0M | €117.0M |
| Inflows of Cash From Investing Activities | €2.04B | €2.50B | €845.0M |
| Interest Paid Classified As Operating Activities | €1.27B | €1.13B | €919.0M |
| Interest Received Classified As Operating Activities | €358.0M | €456.0M | €459.0M |
| Investment Accounted For Using Equity Method | €13.15B | €14.15B | — |
| Issue of Convertible Instruments | — | — | €79.0M |
| Issued Capital | €4.00B | €4.00B | — |
| Liabilities | €84.28B | €91.29B | — |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €2.03B | €195.0M | — |
| Net Deferred Tax Assets | €6.72B | €6.32B | — |
| Net Deferred Tax Liabilities | €4.80B | €5.58B | — |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €8.01B | €420.0M | — |
| Noncurrent Inventories | €1.19B | €1.59B | — |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | €1.33B | €1.40B | — |
| Noncurrent Provisions For Employee Benefits | €596.0M | €681.0M | — |
| Other Adjustments To Reconcile Profit Loss | -€515.0M | -€158.0M | -€700.0M |
| Other Comprehensive Income | -€5.78B | €2.42B | -€1.55B |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €865.0M | -€912.0M | €541.0M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -€6.41B | €3.07B | -€2.01B |
| Other Comprehensive Income Before Tax Gains Losses From Investments In Equity Instruments | -€30.0M | €62.0M | €45.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€9.0M | €8.0M | -€31.0M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €607.0M | -€649.0M | €383.0M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€6.41B | €3.07B | -€2.01B |
| Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments | -€30.0M | €62.0M | €45.0M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€7.0M | €4.0M | -€21.0M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€5.74B | €2.35B | -€1.57B |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€37.0M | €67.0M | €22.0M |
| Other Current Assets | €3.94B | €3.66B | — |
| Other Current Financial Assets | €3.71B | €1.08B | — |
| Other Current Liabilities | €4.04B | €5.05B | — |
| Other Longterm Provisions | €14.58B | €15.77B | — |
| Other Noncurrent Assets | €2.84B | €4.01B | — |
| Other Noncurrent Financial Assets | €1.11B | €3.21B | — |
| Other Noncurrent Liabilities | €3.39B | €4.45B | — |
| Other Operating Income Expense | €641.0M | -€352.0M | €478.0M |
| Other Reserves | €8.96B | €8.41B | — |
| Outflows of Cash From Investing Activities | €10.00B | €11.78B | €12.40B |
| Payments of Other Equity Instruments | €310.0M | €138.0M | €138.0M |
| Payments To Acquire Or Redeem Entitys Shares | €1.90B | €2.01B | €1.80B |
| Proceeds From Issue of Bonds Notes and Debentures | — | — | €79.0M |
| Proceeds From Noncurrent Borrowings | €1.88B | €3.52B | €4.97B |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €4.0M | €21.0M | €32.0M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €1.41B | €1.35B | €122.0M |
| Purchase of Treasury Shares | €1.88B | €2.00B | €1.84B |
| Repayments of Noncurrent Borrowings | €4.16B | €4.75B | €3.16B |
| Reserve of Exchange Differences On Translation | €1.94B | €8.08B | — |
| Retained Earnings Excluding Profit Loss For Reporting Period | €33.21B | €32.55B | — |
| Revenue From Contracts With Customers | €82.15B | €88.80B | €93.72B |
| Treasury Shares | €2.78B | €2.88B | — |
Methodology
Every line item above is a fact tagged in ENI 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.