HIGH CO financials
HIGH CO
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500FYLNRXCJ348W66 Financial statements
(EUR, as reported — unscaled; 107 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €98.7M | €86.2M |
| Employee benefits expense | €40.0M | €36.0M |
| Raw materials & consumables used | €45.0M | €35.5M |
| Depreciation & amortisation | €4.7M | €6.1M |
| Operating profit (EBIT) | €6.0M | €6.7M |
| Income tax expense | €2.8M | €2.1M |
| Profit for the year | €5.3M | €8.9M |
| — attributable to owners | €4.8M | €7.5M |
| — attributable to NCI | €435.0K | €1.4M |
| Total comprehensive income | €5.2M | -€5.5M |
| Cash flow statement | ||
| Net cash from operating activities | €18.5M | €24.6M |
| Net cash from investing activities | €7.6M | -€712.0K |
| Net cash from financing activities | -€11.8M | -€9.3M |
| Dividends paid | €24.8M | €5.5M |
| Proceeds from borrowings | €18.0M | €0 |
| Repayments of borrowings | €0 | €0 |
| Lease liability payments | €3.8M | €3.4M |
| Balance sheet | ||
| Total assets | €211.0M | €206.8M |
| Non-current assets | €80.6M | €82.0M |
| Property, plant & equipment | €1.3M | €1.2M |
| Right-of-use assets | €3.7M | €5.5M |
| Intangible assets & goodwill | €72.4M | €73.5M |
| Inventories | €35.0K | €37.0K |
| Trade & other receivables | €27.5M | €33.3M |
| Cash & equivalents | €95.0M | €80.7M |
| Total equity | €73.5M | €94.9M |
| — attributable to owners | €73.6M | €93.0M |
| Non-controlling interests | -€120.0K | €1.9M |
| Non-current liabilities | €23.5M | €8.1M |
| Long-term borrowings | €15.4M | €0 |
| Lease liabilities (non-current) | €2.1M | €3.3M |
| Short-term borrowings | €2.7M | €1.0K |
| Lease liabilities (current) | €1.7M | €2.8M |
| Derived metrics | ||
| Free cash flow | €17.5M | €24.1M |
| Operating margin | 6.0% | 7.8% |
| Net margin | 5.4% | 10.3% |
| Return on equity | 7.2% | 9.4% |
| Cash conversion ratio | 3.50× | 2.76× |
| Capex coverage | 18.32× | 49.59× |
| Other reported items | ||
| Adjustments For Fair Value Gains Losses | €0 | -€375.0K |
| Adjustments For Income Tax Expense | -€207.0K | €171.0K |
| Adjustments For Interest Expense | €230.0K | €0 |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€2.0K | €13.0K |
| Adjustments For Sharebased Payments | €1.3M | €0 |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €3.0K | -€131.0K |
| Basic Earnings Loss Per Share From Continuing Operations | €0.24 | €0.31 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €95.0M | €80.7M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €8.6M | -€319.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €11.6M | €15.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | €435.0K | €1.4M |
| Comprehensive Income Attributable To Owners of Parent | €4.7M | €7.5M |
| Current Advances To Suppliers | €66.0K | €123.0K |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €130.4M | €124.8M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €114.1M | €103.8M |
| Current Loans and Receivables | €3.4M | €4.1M |
| Current Tax Assets Current | €129.0K | €1.4M |
| Current Tax Liabilities Current | €1.1M | €302.0K |
| Current Value Added Tax Payables | €7.5M | €7.3M |
| Current Value Added Tax Receivables | €4.3M | €5.2M |
| Deferred Tax Assets | €2.0M | €624.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | €0.24 | €0.31 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €1.00 | — |
| Dividends Received Classified As Operating Activities | €0 | €75.0K |
| Dividends Recognised As Distributions To Owners Per Share | €0.25 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€1.0K | €1.0K |
| Equity and Liabilities | €211.0M | €206.8M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -€32.0K | -€3.0K |
| Increase Decrease In Cash and Cash Equivalents | €14.3M | €14.6M |
| Increase Decrease In Working Capital | -€6.9M | -€8.9M |
| Increase Decrease Through Sharebased Payment Transactions | €1.2M | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | €137.0K | -€11.0K |
| Increase Decrease Through Treasury Share Transactions | -€977.0K | -€335.0K |
| Intangible Assets Other Than Goodwill | €922.0K | €882.0K |
| Interest Income On Cash and Cash Equivalents | €1.7M | €2.1M |
| Interest Paid Classified As Financing Activities | €88.0K | €0 |
| Investment Accounted For Using Equity Method | €49.0K | €47.0K |
| Issued Capital | €10.2M | €10.2M |
| Liabilities | €137.5M | €111.9M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €0 | €0 |
| Noncurrent Liabilities Recognised As of Acquisition Date | €0 | €0 |
| Noncurrent Recognised Liabilities Defined Benefit Plan | €5.9M | €4.8M |
| Number of Shares Issued | 20.5M | 20.5M |
| Other Adjustments To Reconcile Profit Loss | €0 | €0 |
| Other Comprehensive Income | -€97.0K | -€10.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€128.0K | -€14.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€1.0K | €1.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€1.0K | €1.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Before Tax | -€96.0K | -€11.0K |
| Other Current Liabilities | €81.0M | €59.7M |
| Other Finance Cost | €10.0K | €6.0K |
| Other Finance Income | €34.0K | €1.0K |
| Other Noncurrent Assets | €0 | €0 |
| Other Noncurrent Financial Assets | €250.0K | €245.0K |
| Other Shortterm Provisions | €2.0M | €805.0K |
| Payments To Acquire Or Redeem Entitys Shares | €1.1M | €338.0K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €3.0K | €79.0K |
| Proceeds From Issuing Shares | €0 | €0 |
| Profit Loss From Continuing Operations | €4.7M | €6.4M |
| Profit Loss From Discontinued Operations | €611.0K | -€282.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €1.0M | €496.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €36.8M | €53.6M |
| Retained Earnings Profit Loss For Reporting Period | €4.8M | €7.5M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €3.0K | -€131.0K |
| Share Premium | €21.7M | €21.7M |
| Tax Expense Other Than Income Tax Expense | €772.0K | €685.0K |
| Trade and Other Current Payables To Trade Suppliers | €18.1M | €32.9M |
Methodology
Every line item above is a fact tagged in HIGH CO'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.