IMC S.A. financials
IMC S.A.
Country: LU Reporting currency: USD Latest annual report: 2024-12-31
LEI:
549300A5UWOTTXX5NY39 Financial statements
(USD, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | $211.3M | $139.5M |
| Cost of sales | $178.0M | $132.7M |
| Gross profit | $109.1M | $22.0M |
| Other income | $2.9M | $1.4M |
| Administrative expenses | $10.3M | $9.7M |
| Operating profit (EBIT) | $67.8M | -$13.4M |
| Net finance income / (cost) | -$1.2M | -$1.1M |
| Profit before tax | $55.3M | -$21.1M |
| Income tax expense | $789.0K | -$50.0K |
| Profit for the year | $54.5M | -$21.0M |
| — attributable to owners | $54.9M | -$20.8M |
| — attributable to NCI | -$355.0K | -$210.0K |
| Total comprehensive income | $39.7M | -$8.6M |
| Per share | ||
| Basic EPS | $1.55 | $-0.59 |
| Free cash flow / share | $1.93 | $-0.00 |
| Cash flow statement | ||
| Cash generated from operations | $95.6M | $20.1M |
| Net cash from operating activities | $91.6M | $17.1M |
| Income taxes paid | $622.0K | $263.0K |
| Net cash from investing activities | -$22.5M | -$16.6M |
| Purchase of PP&E (capex) | $23.6M | $17.1M |
| Net cash from financing activities | -$37.4M | -$8.7M |
| Net change in cash | $31.7M | -$8.1M |
| Balance sheet | ||
| Total assets | $322.3M | $312.2M |
| Non-current assets | $180.9M | $179.9M |
| Property, plant & equipment | $78.0M | $72.3M |
| Right-of-use assets | $99.8M | $107.0M |
| Current assets | $141.4M | $132.3M |
| Inventories | $77.2M | $89.5M |
| Trade & other receivables | $1.9M | $4.1M |
| Cash & equivalents | $44.6M | $16.2M |
| Total equity | $181.4M | $141.7M |
| — attributable to owners | $182.4M | $142.5M |
| Non-controlling interests | -$1.0M | -$776.0K |
| Non-current liabilities | $105.1M | $102.5M |
| Long-term borrowings | $11.7M | $902.0K |
| Lease liabilities (non-current) | $91.4M | $99.2M |
| Current liabilities | $35.8M | $68.0M |
| Short-term borrowings | $5.9M | $25.4M |
| Current portion of long-term borrowings | $5.7M | $19.4M |
| Lease liabilities (current) | $13.4M | $12.9M |
| Deferred tax liabilities | $2.0M | $2.4M |
| Derived metrics | ||
| Free cash flow | $68.0M | -$63.0K |
| Operating margin | 32.1% | -9.6% |
| Net margin | 25.8% | -15.1% |
| Return on equity | 30.1% | -14.8% |
| Cash conversion ratio | 1.68× | -0.81× |
| Capex coverage | 3.88× | 1.00× |
| Other reported items | ||
| Adjustments For Decrease Increase In Biological Assets | $7.7M | $37.0M |
| Adjustments For Decrease Increase In Inventories | $23.5M | -$58.2M |
| Adjustments For Decrease Increase In Trade Account Receivable | $1.9M | $4.2M |
| Adjustments For Depreciation and Amortisation Expense | $18.3M | $16.8M |
| Adjustments For Finance Costs | $2.9M | $2.3M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | $427.0K | $204.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Inventories | $2.0K | $2.5M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | $0 | -$206.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | $59.0K | $91.0K |
| Adjustments For Increase Decrease In Trade Account Payable | -$501.0K | -$457.0K |
| Adjustments For Interest Income | $1.7M | $1.2M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | $4.9M | $2.1M |
| Cash Flows From Used In Operations Before Changes In Working Capital | $59.3M | $40.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | -$264.0K | -$180.0K |
| Comprehensive Income Attributable To Owners of Parent | $40.0M | -$8.4M |
| Current Accrued Expenses and Other Current Liabilities | $9.2M | $7.9M |
| Current Biological Assets | $10.8M | $11.3M |
| Current Prepayments and Other Current Assets | $6.0M | $11.0M |
| Current Tax Assets Current | $14.0K | $211.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -$3.2M | -$522.0K |
| Equity and Liabilities | $322.3M | $312.2M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -$4.5M | -$1.2M |
| Gains Losses On Fair Value Adjustment Biological Assets | $75.8M | $15.2M |
| Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | $0 | $184.0K |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | $0 | $933.0K |
| Increase Decrease Through Transfer Between Revaluation Reserve and Retained Earnings | $0 | $0 |
| Intangible Assets Other Than Goodwill | $234.0K | $337.0K |
| Interest Expense On Lease Liabilities | $6.7M | $5.4M |
| Issued Capital | $62.0K | $62.0K |
| Liabilities | $140.9M | $170.5M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | $797.0K | $0 |
| Noncurrent Prepayments | $2.9M | $342.0K |
| Other Comprehensive Income | -$14.8M | $12.4M |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | $0 | $17.5M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -$15.0M | -$4.4M |
| Other Expense By Function | $2.4M | $3.3M |
| Proceeds From Current Borrowings | $13.4M | $13.9M |
| Proceeds From Noncurrent Borrowings | $1.7M | $15.7M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | $1.1M | $571.0K |
| Repayments of Current Borrowings | $32.8M | $17.4M |
| Repayments of Noncurrent Borrowings | $4.6M | $4.9M |
| Reserve of Exchange Differences On Translation | -$196.3M | -$181.2M |
| Retained Earnings | $297.0M | $237.7M |
| Revaluation Surplus | $44.3M | $48.6M |
| Reversal of Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | $0 | $390.0K |
| Share Premium | $37.4M | $37.4M |
| Trade and Other Current Payables To Trade Suppliers | $1.6M | $2.3M |
| Weighted Average Shares | 35.5M | 35.5M |
Methodology
Every line item above is a fact tagged in IMC S.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 (USD), 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.