FREY financials
FREY
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500JTN8BU5BW6UW36 Financial statements
(EUR, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €22.7M | €14.2M |
| Raw materials & consumables used | €80.7M | €64.5M |
| Operating profit (EBIT) | €169.6M | €127.8M |
| Net finance income / (cost) | -€44.7M | -€32.6M |
| Finance costs | €63.5M | €63.6M |
| Profit before tax | €105.1M | €60.9M |
| Income tax expense | €30.3M | €15.7M |
| Profit for the year | €74.8M | €45.2M |
| — attributable to owners | €77.4M | €40.0M |
| — attributable to NCI | -€2.6M | €5.2M |
| Total comprehensive income | €76.3M | €46.2M |
| Per share | ||
| Basic EPS | €2.43 | €1.26 |
| Diluted EPS | €2.43 | €1.26 |
| Cash flow statement | ||
| Net cash from operating activities | €106.5M | €110.7M |
| Net cash from investing activities | -€409.0M | €66.0M |
| Net cash from financing activities | €225.7M | €71.5M |
| Dividends paid | €72.2M | €60.2M |
| Proceeds from borrowings | €319.7M | €609.5M |
| Repayments of borrowings | €113.2M | €390.8M |
| Lease liability payments | €1.2M | €1.0M |
| Balance sheet | ||
| Total assets | €3.22B | €2.52B |
| Non-current assets | €2.83B | €2.05B |
| Intangible assets & goodwill | €7.8M | €15.7M |
| Inventories | €53.9M | €64.0M |
| Trade & other receivables | €27.5M | €19.0M |
| Cash & equivalents | €244.7M | €321.3M |
| Total equity | €1.15B | €1.10B |
| — attributable to owners | €1.06B | €1.05B |
| Non-controlling interests | €89.0M | €51.9M |
| Non-current liabilities | €1.82B | €1.27B |
| Deferred tax liabilities | €115.3M | €36.9M |
| Derived metrics | ||
| Operating margin | 73.3% | 66.8% |
| Net margin | 32.3% | 23.6% |
| Return on equity | 6.5% | 4.1% |
| Cash conversion ratio | 1.42× | 2.45× |
| Other reported items | ||
| Adjustments For Fair Value Gains Losses | €18.6M | €29.3M |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | €58.4M | €23.8M |
| Adjustments For Income Tax Expense | €30.3M | €15.7M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€730.0K | -€1.4M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €2.0M | -€4.5M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €244.7M | €321.3M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €117.2M | €108.4M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€2.6M | €5.2M |
| Comprehensive Income Attributable To Owners of Parent | €79.0M | €41.1M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €392.1M | €462.3M |
| Current Derivative Financial Liabilities | €18.5M | €16.8M |
| Current Financial Assets | €8.5M | €24.1M |
| Current Financial Liabilities | €106.6M | €20.8M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €253.8M | €146.0M |
| Deferred Tax Assets | €5.4M | €870.0K |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €62.1M | €57.1M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €7.1M | €0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €167.0K | €47.0K |
| Equity and Liabilities | €3.22B | €2.52B |
| Finance Income | €18.8M | €31.0M |
| Gains Losses On Disposals of Investment Properties | €806.0K | -€1.4M |
| Gains Losses On Fair Value Adjustment Investment Property | €58.4M | €23.8M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €0 | €0 |
| Income Taxes Paid Refund Classified As Operating Activities | €6.9M | €5.2M |
| Increase Decrease In Cash and Cash Equivalents | -€76.5M | €248.3M |
| Increase Decrease In Working Capital | €3.7M | -€7.5M |
| Increase Decrease Through Transfers and Other Changes Equity | €34.0K | -€251.0K |
| Intangible Assets Other Than Goodwill | €1.9M | €1.7M |
| Interest Paid Classified As Financing Activities | €46.8M | €41.3M |
| Investment Accounted For Using Equity Method | €73.7M | €73.0M |
| Investment Property | €2.71B | €1.93B |
| Issue of Equity | €0 | €0 |
| Issued Capital | €80.6M | €80.6M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €3.0M |
| Noncurrent Derivative Financial Liabilities | €0 | €0 |
| Noncurrent Financial Liabilities | €1.69B | €1.22B |
| Noncurrent Provisions | €4.5M | €1.4M |
| Other Comprehensive Income | €1.6M | €1.1M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €0 | €0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €1.6M | €1.0M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€81.0K | €26.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €1.6M | €1.0M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€81.0K | €26.0K |
| Other Current Assets | €57.5M | €33.9M |
| Other Current Liabilities | €107.2M | €92.4M |
| Other Finance Income Cost | -€21.8M | -€29.8M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €95.1M | -€45.9M |
| Other Noncurrent Assets | €3.6M | €3.4M |
| Other Noncurrent Liabilities | €7.4M | €11.1M |
| Payments From Changes In Ownership Interests In Subsidiaries | €3.8M | €5.5M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €0 | €0 |
| Property Plant and Equipment Including Rightofuse Assets | €28.4M | €29.4M |
| Purchase of Investment Property | €302.4M | €67.1M |
| Reserve of Exchange Differences On Translation | -€445.0K | -€210.0K |
| Retained Earnings Profit Loss For Reporting Period | €77.4M | €40.0M |
| Revenue From Contracts With Customers | €231.4M | €191.3M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €2.0M | -€4.5M |
| Tax Expense Other Than Income Tax Expense | €4.0M | €2.5M |
| Trade and Other Payables To Trade Suppliers | €21.4M | €16.0M |
Methodology
Every line item above is a fact tagged in FREY'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.