H2APEX Group SCA financials
H2APEX Group SCA
391200TZVOLI3RYBWS74 | Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €29.6M | €15.3M |
| Other income | €913.0K | €1.0M |
| Employee benefits expense | €8.9M | €6.9M |
| Raw materials & consumables used | €29.2M | €13.7M |
| Net finance income / (cost) | -€1.6M | -€2.1M |
| Finance costs | €1.5M | €2.5M |
| Profit before tax | -€27.2M | -€24.2M |
| Income tax expense | €657.0K | €429.0K |
| Profit for the year | -€27.8M | -€24.6M |
| — attributable to owners | -€27.9M | -€24.7M |
| — attributable to NCI | €78.0K | €54.0K |
| Total comprehensive income | -€27.8M | -€25.1M |
| Cash flow statement | ||
| Net cash from operating activities | -€18.4M | -€14.8M |
| Income taxes paid | €280.0K | €429.0K |
| Net cash from investing activities | -€3.1M | €76.4M |
| Purchase of PP&E (capex) | €3.1M | €11.7M |
| Net cash from financing activities | -€6.9M | -€17.4M |
| Net change in cash | -€28.4M | €44.2M |
| Balance sheet | ||
| Total assets | €91.2M | €122.5M |
| Non-current assets | €53.7M | €60.8M |
| Property, plant & equipment | €50.0M | €52.4M |
| Right-of-use assets | €564.0K | €885.0K |
| Intangible assets & goodwill | €584.0K | €3.9M |
| Current assets | €37.5M | €61.7M |
| Inventories | €191.0K | €210.0K |
| Trade & other receivables | €2.2M | €5.6M |
| Cash & equivalents | €16.1M | €44.5M |
| Total equity | €30.3M | €57.9M |
| Non-controlling interests | €204.0K | €127.0K |
| Non-current liabilities | €34.2M | €34.6M |
| Lease liabilities (non-current) | €230.0K | €340.0K |
| Current liabilities | €26.7M | €30.0M |
| Lease liabilities (current) | €348.0K | €528.0K |
| Trade & other payables | €12.9M | €5.2M |
| Deferred tax liabilities | €157.0K | €1.1M |
| Derived metrics | ||
| Free cash flow | -€21.6M | -€26.5M |
| Net margin | -94.1% | -161.0% |
| Return on equity | -91.7% | -42.6% |
| Cash conversion ratio | 0.66× | 0.60× |
| Capex coverage | -5.93× | -1.27× |
| Other reported items | ||
| Accruals and Deferred Income Including Contract Liabilities | €233.0K | €1.3M |
| Accrued Income Including Contract Assets | €17.4M | €5.9M |
| Adjustments For Decrease Increase In Inventories | €19.0K | €6.3M |
| Adjustments For Decrease Increase In Other Current Assets | -€11.5M | -€4.6M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €3.1M | -€3.1M |
| Adjustments For Depreciation and Amortisation Expense | €9.2M | €4.2M |
| Adjustments For Finance Costs | €1.6M | €2.1M |
| Adjustments For Increase Decrease In Other Current Liabilities | €2.2M | -€1.2M |
| Adjustments For Increase Decrease In Trade and Other Payables | €7.5M | -€1.8M |
| Adjustments For Provisions | -€1.9M | €6.7M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -€50.0K | -€88.3M |
| Comprehensive Income Attributable To Noncontrolling Interests | €204.0K | €127.0K |
| Comprehensive Income Attributable To Owners of Parent | -€27.8M | -€24.9M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €3.0M | €10.4M |
| Current Provisions | €9.4M | €10.9M |
| Current Tax Liabilities Current | €6.0K | €0 |
| Deferred Tax Assets | €157.0K | €1.1M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €40.0K | €107.0K |
| Equity and Liabilities | €91.2M | €122.5M |
| Finance Income | €140.0K | €679.0K |
| Gains Losses On Exchange Differences On Translation Net of Tax | €0 | -€1.3M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | — | €62.0K |
| Increase Decrease Through Transfer To Statutory Reserve | -€258.0K | €50.0M |
| Interest Paid Classified As Operating Activities | €1.2M | €2.2M |
| Issued Capital | €564.0K | €564.0K |
| Liabilities | €60.9M | €64.6M |
| Noncurrent Portion of Noncurrent Loans Received | €33.8M | €33.1M |
| Other Adjustments For Noncash Items | -€45.0K | €3.6M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €27.0K | €1.9M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €0 | -€2.4M |
| Other Current Financial Assets | €1.6M | €5.4M |
| Other Current Financial Liabilities | €113.0K | €163.0K |
| Other Current Nonfinancial Liabilities | €671.0K | €1.5M |
| Other Expense By Nature | €9.2M | €12.7M |
| Other Income Expense From Subsidiaries Jointly Controlled Entities and Associates | -€268.0K | -€275.0K |
| Other Noncurrent Financial Assets | €2.4M | €2.5M |
| Other Work Performed By Entity and Capitalised | €573.0K | €50.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | -€53.7M | -€29.3M |
| Retained Earnings Profit Loss For Reporting Period | -€27.9M | -€24.7M |
| Share Premium | €111.2M | €111.2M |
Every line item above is a fact tagged in H2APEX Group SCA'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.