LION FINANCE GROUP PLC financials

LION FINANCE GROUP PLC

Country: GB Reporting currency: GEL Latest annual report: 2025-12-31

LEI: 213800XKDG12NQG8VC53 ISIN: GB00BF4HYT85

Financial statements (GEL, as reported — unscaled; 104 line items across 3 annual periods)

Line item	2025	2024	2023
Income statement
Other income	GEL 73.3M	GEL 68.3M	GEL 114.2M
Administrative expenses	GEL 325.2M	GEL 279.2M	GEL 205.4M
Operating expenses	GEL 1.56B	GEL 1.22B	GEL 754.1M
Employee benefits expense	GEL 978.4M	GEL 758.0M	GEL 419.5M
Profit before tax	GEL 2.58B	GEL 2.85B	GEL 1.66B
Income tax expense	GEL 417.2M	GEL 362.8M	GEL 259.0M
Profit for the year	GEL 2.16B	GEL 2.49B	GEL 1.40B
— attributable to owners	GEL 2.16B	GEL 2.48B	GEL 1.39B
— attributable to NCI	GEL 1.9M	GEL 8.3M	GEL 6.0M
Total comprehensive income	GEL 2.15B	GEL 2.58B	GEL 1.38B
Per share
Basic EPS	GEL 50.27	GEL 56.91	GEL 31.30
Diluted EPS	GEL 49.52	GEL 55.75	GEL 30.43
Cash flow statement
Cash generated from operations	GEL 2.49B	GEL 3.66B	GEL 1.43B
Net cash from operating activities	GEL 2.14B	GEL 3.07B	GEL 1.27B
Net cash from investing activities	-GEL 1.14B	-GEL 2.69B	-GEL 858.4M
Net cash from financing activities	-GEL 282.8M	GEL 111.0M	-GEL 881.5M
Dividends paid	GEL 473.2M	GEL 373.4M	GEL 398.2M
Lease liability payments	GEL 67.6M	GEL 50.3M	GEL 32.2M
Balance sheet
Total assets	GEL 60.87B	GEL 52.21B	GEL 31.76B
Property, plant & equipment	GEL 616.8M	GEL 550.1M	GEL 437.0M
Right-of-use assets	GEL 332.6M	GEL 257.9M	GEL 138.7M
Intangible assets & goodwill	GEL 41.3M	GEL 41.3M	GEL 41.3M
Cash & equivalents	GEL 4.57B	GEL 3.75B	GEL 3.10B
Total equity	GEL 8.42B	GEL 7.02B	GEL 5.02B
— attributable to owners	GEL 8.42B	GEL 6.99B	GEL 5.00B
Non-controlling interests	GEL 2.1M	GEL 26.8M	GEL 21.1M
Derived metrics
Return on equity	25.7%	35.4%	27.8%
Cash conversion ratio	0.99×	1.24×	0.91×
Other reported items
Accruals and Deferred Income Including Contract Liabilities	GEL 301.1M	GEL 338.7M	GEL 129.4M
Additional Paidin Capital	GEL 569.9M	GEL 453.7M	GEL 465.0M
Adjustments For Decrease Increase In Loans and Advances To Banks	-GEL 364.4M	-GEL 750.7M	GEL 624.1M
Adjustments For Decrease Increase In Loans and Advances To Customers	-GEL 7.03B	-GEL 6.28B	-GEL 3.66B
Adjustments For Decrease Increase In Other Assets	GEL 149.8M	GEL 69.8M	GEL 159.2M
Adjustments For Decrease Increase In Trade and Other Receivables	-GEL 110.0M	GEL 54.4M	GEL 11.8M
Adjustments For Fair Value Gains Losses	GEL 77.5M	-GEL 120.7M	GEL 0
Adjustments For Increase Decrease In Deposits From Banks	GEL 899.6M	GEL 2.55B	-GEL 103.5M
Adjustments For Increase Decrease In Deposits From Customers	GEL 5.58B	GEL 5.41B	GEL 2.21B
Adjustments For Increase Decrease In Other Liabilities	GEL 52.5M	GEL 46.1M	GEL 23.9M
Cancellation of Treasury Shares	GEL 0	GEL 0	GEL 0
Capital Redemption Reserve	GEL 187.0K	GEL 154.0K	GEL 112.0K
Cash Flows From Used In Operations Before Changes In Working Capital	GEL 3.08B	GEL 2.68B	GEL 2.21B
Comprehensive Income Attributable To Noncontrolling Interests	GEL 1.9M	GEL 7.8M	GEL 5.8M
Comprehensive Income Attributable To Owners of Parent	GEL 2.15B	GEL 2.57B	GEL 1.37B
Debt Securities	GEL 3.00B	GEL 2.26B	GEL 421.4M
Deposits From Banks	GEL 9.50B	GEL 8.68B	GEL 5.16B
Deposits From Customers	GEL 38.63B	GEL 33.20B	GEL 20.52B
Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss	GEL 221.7M	GEL 173.1M	GEL 124.7M
Dividends Received Classified As Investing Activities	GEL 1.1M	GEL 802.0K	GEL 232.0K
Dividends Recognised As Distributions To Noncontrolling Interests	GEL 469.0K	GEL 2.6M	GEL 2.7M
Dividends Recognised As Distributions To Owners of Parent	GEL 586.7M	GEL 372.5M	GEL 396.6M
Effect of Exchange Rate Changes On Cash and Cash Equivalents	GEL 97.9M	GEL 153.5M	-GEL 11.3M
Equity and Liabilities	GEL 60.87B	GEL 52.21B	GEL 31.76B
Fee and Commission Expense	GEL 469.0M	GEL 376.1M	GEL 273.3M
Fee and Commission Income	GEL 1.13B	GEL 937.8M	GEL 707.8M
Fee and Commission Income Expense	GEL 657.5M	GEL 561.7M	GEL 434.5M
Gain Recognised In Bargain Purchase Transaction	GEL 1.5M	GEL 685.9M	GEL 0
Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss	GEL 1.6M	GEL 0	GEL 0
Income Taxes Paid Refund Classified As Operating Activities	GEL 350.4M	GEL 587.7M	GEL 161.1M
Increase Decrease In Cash and Cash Equivalents	GEL 818.9M	GEL 651.4M	-GEL 483.0M
Increase Decrease Through Acquisition of Subsidiary	—	GEL 0	GEL 241.0K
Increase Decrease Through Appropriation of Retained Earnings	GEL 0	—	—
Increase Decrease Through Change In Equity of Subsidiaries	GEL 0	-GEL 219.0K	GEL 72.0K
Increase Decrease Through Sharebased Payment Transactions	GEL 176.9M	GEL 69.2M	GEL 72.6M
Intangible Assets Other Than Goodwill	GEL 376.4M	GEL 322.3M	GEL 167.9M
Interest Expense	GEL 2.35B	GEL 1.74B	GEL 1.11B
Interest Paid Classified As Operating Activities	GEL 2.34B	GEL 1.72B	GEL 1.13B
Interest Received Classified As Operating Activities	GEL 5.29B	GEL 4.02B	GEL 2.71B
Interest Revenue Expense	GEL 2.97B	GEL 2.36B	GEL 1.62B
Inventories Total	GEL 374.7M	GEL 378.6M	GEL 271.7M
Investment Property	GEL 107.6M	GEL 134.3M	GEL 124.1M
Investments Other Than Investments Accounted For Using Equity Method	GEL 10.05B	GEL 8.97B	GEL 5.13B
Issued Capital	GEL 1.4M	GEL 1.5M	GEL 1.5M
Lease Liabilities	GEL 348.1M	GEL 274.4M	GEL 141.9M
Liabilities	GEL 52.45B	GEL 45.19B	GEL 26.74B
Loans and Advances To Banks	GEL 3.55B	GEL 3.28B	GEL 1.75B
Loans and Receivables	GEL 11.5M	GEL 8.8M	GEL 47.6M
Miscellaneous Other Operating Expense	GEL 30.9M	GEL 12.6M	GEL 4.5M
Net Foreign Exchange Gain	GEL 601.0M	GEL 571.8M	GEL 365.7M
Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	GEL 15.6M	GEL 20.0M	GEL 27.4M
Other Assets	GEL 408.0M	GEL 314.6M	GEL 245.1M
Other Comprehensive Income	-GEL 16.3M	GEL 90.4M	-GEL 21.7M
Other Comprehensive Income Before Tax Exchange Differences On Translation	GEL 11.6M	GEL 66.6M	-GEL 41.2M
Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments	GEL 7.8M	GEL 1.6M	GEL 1.8M
Other Comprehensive Income Net of Tax Gains Losses On Revaluation	GEL 0	GEL 1.1M	GEL 0
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax	-GEL 24.1M	GEL 87.6M	-GEL 23.5M
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax	GEL 7.8M	GEL 2.8M	GEL 1.8M
Other Inflows Outflows of Cash Classified As Operating Activities	GEL 19.6M	GEL 13.4M	GEL 381.7M
Other Liabilities	GEL 560.7M	GEL 353.8M	GEL 167.3M
Other Reserves	GEL 72.0M	GEL 110.8M	GEL 21.4M
Payments To and On Behalf of Employees	GEL 853.0M	GEL 530.7M	GEL 346.9M
Prepayments	GEL 200.8M	GEL 89.0M	GEL 37.5M
Proceeds From Issue of Bonds Notes and Debentures	GEL 0	GEL 801.0M	GEL 0
Proceeds From Sales Or Maturity of Financial Assets Measured At Amortised Cost Classified As Investing Activities	GEL 3.93B	GEL 1.26B	GEL 345.8M
Proceeds From Sales Or Maturity of Financial Assets Measured At Fair Value Through Other Comprehensive Income Classified As Investing Activities	GEL 5.46B	GEL 9.88B	GEL 5.89B
Purchase of Financial Assets Measured At Amortised Cost Classified As Investing Activities	GEL 4.34B	GEL 2.62B	GEL 708.6M
Purchase of Financial Assets Measured At Fair Value Through Other Comprehensive Income Classified As Investing Activities	GEL 5.98B	GEL 11.26B	GEL 6.27B
Purchase of Treasury Shares	GEL 227.8M	GEL 205.6M	GEL 171.9M
Receipts From Royalties Fees Commissions and Other Revenue	GEL 1.13B	GEL 950.3M	GEL 616.4M
Reclassification Adjustments On Financial Assets Measured At Fair Value Through Other Comprehensive Income Before Tax	GEL 727.0K	-GEL 1.8M	-GEL 1.0M
Retained Earnings	GEL 7.78B	GEL 6.42B	GEL 4.51B
Revenue and Operating Income	GEL 4.30B	GEL 3.56B	GEL 2.55B
Revenue From Interest	GEL 5.37B	GEL 4.14B	GEL 2.75B
Share of Profit Loss of Associates Accounted For Using Equity Method	GEL 1.3M	GEL 1.3M	GEL 1.5M
Treasury Shares	GEL 31.0K	GEL 51.0K	GEL 71.0K

Methodology

Every line item above is a fact tagged in LION FINANCE GROUP PLC'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 (GEL), 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.