LNA SANTE financials
LNA SANTE
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500FULTKJYIRIAT87 Financial statements
(EUR, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €912.7M | €806.6M |
| Employee benefits expense | €532.4M | €450.6M |
| Raw materials & consumables used | €154.6M | €122.6M |
| Operating profit (EBIT) | €68.7M | €62.4M |
| Income tax expense | €14.1M | €11.0M |
| Profit for the year | €25.7M | €22.9M |
| — attributable to owners | €24.1M | €21.8M |
| — attributable to NCI | €1.6M | €1.1M |
| Total comprehensive income | €24.5M | €21.2M |
| Per share | ||
| Basic EPS | €2.35 | €2.13 |
| Diluted EPS | €2.35 | €2.13 |
| Cash flow statement | ||
| Net cash from operating activities | €99.4M | €110.4M |
| Net cash from investing activities | -€14.2M | -€23.7M |
| Net cash from financing activities | -€65.5M | -€88.8M |
| Dividends paid | €7.8M | €7.0M |
| Lease liability payments | €59.1M | €59.4M |
| Balance sheet | ||
| Total assets | €1.60B | €1.54B |
| Non-current assets | €1.18B | €1.16B |
| Property, plant & equipment | €200.0M | €164.1M |
| Right-of-use assets | €379.2M | €399.8M |
| Intangible assets & goodwill | €132.2M | €137.4M |
| Current assets | €421.4M | €374.1M |
| Inventories | €197.7M | €179.0M |
| Cash & equivalents | €94.8M | €75.1M |
| Total equity | €341.5M | €323.6M |
| — attributable to owners | €330.3M | €313.8M |
| Non-controlling interests | €11.2M | €9.8M |
| Non-current liabilities | €797.6M | €802.3M |
| Lease liabilities (non-current) | €360.7M | €380.6M |
| Current liabilities | €460.9M | €412.3M |
| Lease liabilities (current) | €61.4M | €60.1M |
| Trade & other payables | €80.1M | €76.5M |
| Deferred tax liabilities | €83.6M | €83.5M |
| Derived metrics | ||
| Operating margin | 7.5% | 7.7% |
| Net margin | 2.8% | 2.8% |
| Return on equity | 7.5% | 7.1% |
| Cash conversion ratio | 3.87× | 4.82× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€42.1M | -€34.0M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€8.5M | -€14.4M |
| Adjustments For Dividend Income | €22.0K | €203.0K |
| Adjustments For Income Tax Expense | €14.1M | €11.0M |
| Adjustments For Increase Decrease In Trade and Other Payables | €4.2M | €24.6M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€13.0K | -€626.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €94.7M | €75.0M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €160.0M | €148.0M |
| Changes In Inventories of Finished Goods and Work In Progress | -€42.9M | -€37.5M |
| Comprehensive Income Attributable To Noncontrolling Interests | €1.6M | €1.1M |
| Comprehensive Income Attributable To Owners of Parent | €22.9M | €20.1M |
| Current Tax Assets Current | €1.3M | €2.0M |
| Current Tax Liabilities Current | €2.8M | €3.0M |
| Deferred Tax Assets | €5.7M | €4.3M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €6.7M | €6.1M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €1.1M | €851.0K |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €9.8M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.95 | — |
| Dividends Received Classified As Investing Activities | €22.0K | €203.0K |
| Dividends Recognised As Distributions To Owners Per Share | €0.65 | €0.60 |
| Equity and Liabilities | €1.60B | €1.54B |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade Receivables | €333.0K | €553.0K |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €49.0K | -€656.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€467.0K | €63.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €14.2M | €13.8M |
| Increase Decrease In Cash and Cash Equivalents | €19.7M | -€2.1M |
| Increase Decrease In Working Capital | €46.4M | €23.8M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €0 | -€8.0K |
| Increase Decrease Through Sharebased Payment Transactions | -€326.0K | €744.0K |
| Increase Decrease Through Transactions With Owners | -€6.6M | -€6.2M |
| Increase Decrease Through Treasury Share Transactions | €1.6M | €65.0K |
| Intangible Assets Other Than Goodwill | €444.7M | €441.1M |
| Interest Paid Classified As Financing Activities | €29.0M | €28.6M |
| Investment Accounted For Using Equity Method | €12.0M | €12.1M |
| Issued Capital | €21.4M | €21.4M |
| Miscellaneous Other Operating Expense | €9.2M | €13.8M |
| Miscellaneous Other Operating Income | €2.6M | €7.3M |
| Noncurrent Provisions For Employee Benefits | €14.9M | €11.4M |
| Number of Shares Outstanding | 10.7M | 10.7M |
| Other Adjustments For Noncash Items | -€868.0K | -€5.9M |
| Other Comprehensive Income | -€1.2M | -€1.7M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €188.0K | -€2.5M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€1.8M | €228.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €1.0K | €33.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €140.0K | -€1.9M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€1.4M | €166.0K |
| Other Current Nonfinancial Assets | €44.5M | €41.8M |
| Other Finance Income Cost | €595.0K | €703.0K |
| Other Noncurrent Financial Assets | €4.7M | €5.3M |
| Other Noncurrent Nonfinancial Liabilities | €14.7M | €10.9M |
| Other Shortterm Provisions | €11.0M | €10.2M |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €0 | €1.8M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €121.0K | €103.0K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €408.0K | €405.0K |
| Purchase of Financial Instruments Classified As Investing Activities | €466.0K | €512.0K |
| Retained Earnings Profit Loss For Reporting Period | €24.1M | €21.8M |
| Services Expense | €81.0M | €98.1M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€51.0K | -€170.0K |
| Share Premium | €99.6M | €99.6M |
| Tax Expense Other Than Income Tax Expense | €41.6M | €37.1M |
Methodology
Every line item above is a fact tagged in LNA SANTE'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.