LOUIS PLC financials
LOUIS PLC
Country: CY Reporting currency: EUR Latest annual report: 2021-12-31
LEI:
213800TJXD88ZMM82L65 Financial statements
(EUR, as reported — unscaled; 119 line items across 2 annual periods)
| Line item | 2021 | 2020 |
|---|---|---|
| Income statement | ||
| Revenue | €44.9M | €15.4M |
| Operating expenses | €15.2M | €13.3M |
| Employee benefits expense | €17.8M | €15.3M |
| Operating profit (EBIT) | €1.6M | -€22.5M |
| Net finance income / (cost) | -€14.7M | -€16.5M |
| Finance costs | €15.2M | €16.8M |
| Profit before tax | -€12.9M | €42.2M |
| Income tax expense | -€3.1M | -€990.0K |
| Profit for the year | -€30.3M | €12.9M |
| — attributable to owners | -€30.3M | €12.8M |
| — attributable to NCI | -€48.0K | €61.0K |
| Total comprehensive income | -€30.0M | €12.8M |
| Cash flow statement | ||
| Cash generated from operations | -€716.0K | -€40.7M |
| Net cash from operating activities | -€301.0K | -€40.6M |
| Net cash from investing activities | €1.8M | €128.8M |
| Net cash from financing activities | -€10.4M | -€69.5M |
| Dividends paid | €10.3M | €9.0K |
| Proceeds from borrowings | €15.1M | €20.2M |
| Repayments of borrowings | €7.7M | €93.7M |
| Lease liability payments | €329.0K | €303.0K |
| Net change in cash | -€8.9M | €18.6M |
| Balance sheet | ||
| Total assets | €325.3M | €397.7M |
| Non-current assets | €281.2M | €327.5M |
| Property, plant & equipment | €95.7M | €124.8M |
| Right-of-use assets | €179.0M | €200.3M |
| Current assets | €44.2M | €70.3M |
| Inventories | €914.0K | €3.1M |
| Trade & other receivables | €11.4M | €14.0M |
| Cash & equivalents | €13.9M | €22.7M |
| Total equity | €1.6M | €41.9M |
| — attributable to owners | €1.6M | €41.8M |
| Non-controlling interests | -€18.0K | €101.0K |
| Non-current liabilities | €289.8M | €296.1M |
| Long-term borrowings | €101.5M | €95.6M |
| Lease liabilities (non-current) | €177.8M | €188.3M |
| Current liabilities | €33.9M | €59.7M |
| Lease liabilities (current) | €4.2M | €4.4M |
| Trade & other payables | €15.6M | €27.2M |
| Deferred tax liabilities | €9.5M | €9.7M |
| Derived metrics | ||
| Free cash flow | -€5.8M | -€57.8M |
| Operating margin | 3.5% | -146.2% |
| Net margin | -67.5% | 83.7% |
| Return on equity | -1873.3% | 30.7% |
| Cash conversion ratio | 0.01× | -3.16× |
| Capex coverage | -0.05× | -2.37× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €870.0K | €625.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | €183.0K | €2.6M |
| Adjustments For Depreciation and Amortisation Expense | €10.6M | €13.1M |
| Adjustments For Finance Costs | €0 | €1.5M |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | -€2.7M | €0 |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | €3.1M | €10.0K |
| Adjustments For Income Tax Expense | -€3.2M | -€928.0K |
| Adjustments For Increase Decrease In Deferred Income | -€31.0K | -€31.0K |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -€14.0K | -€16.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | €4.6M | €1.4M |
| Adjustments For Interest Expense | €14.6M | €14.3M |
| Adjustments For Interest Income | €0 | €39.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €0 | -€84.0M |
| Adjustments For Provisions | €57.0K | €88.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €623.0K | -€955.0K |
| Bank Overdrafts Classified As Cash Equivalents | €2.4M | €4.8M |
| Basic and Diluted Earnings Loss Per Share | €-6.57 | €2.78 |
| Basic and Diluted Earnings Loss Per Share From Continuing Operations | €-2.10 | €9.37 |
| Basic and Diluted Earnings Loss Per Share From Discontinued Operations | €-4.47 | €-6.59 |
| Cash | €16.3M | €27.4M |
| Cash Flows From Used In Decrease Increase In Shortterm Deposits and Investments | -€255.0K | €13.3M |
| Cash Flows From Used In Operations Before Changes In Working Capital | -€4.9M | -€38.8M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €1.0M | €0 |
| Comprehensive Income Attributable To Noncontrolling Interests | -€48.0K | €61.0K |
| Comprehensive Income Attributable To Owners of Parent | -€30.0M | €12.7M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €8.5M | €7.8M |
| Current Contract Liabilities | €2.4M | €14.6M |
| Current Tax Assets Current | €0 | €362.0K |
| Current Tax Liabilities Current | €527.0K | €381.0K |
| Deferred Income Classified As Current | €629.0K | €636.0K |
| Deferred Income Classified As Noncurrent | €8.0K | €31.0K |
| Deferred Tax Assets | €4.9M | €1.8M |
| Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €5.4M | €5.3M |
| Depreciation Rightofuse Assets | €10.8M | €10.8M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €104.0K | -€81.0K |
| Equity and Liabilities | €325.3M | €397.7M |
| Finance Income | €511.0K | €361.0K |
| Gains Losses On Disposals of Other Noncurrent Assets | €0 | €84.0M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | -€112.0K | €0 |
| Gains On Disposals of Property Plant and Equipment | €0 | €4.0K |
| General and Administrative Expense | €1.6M | €1.6M |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | -€71.0K | €13.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €38.0K | €2.0K |
| Income Taxes Paid Refund Classified As Operating Activities | -€415.0K | -€36.0K |
| Increase Decrease In Accumulated Deferred Tax Recognised In Other Comprehensive Income Due To Change In Tax Rate | -€2.0K | €0 |
| Increase Decrease Through Transactions With Owners | -€10.3M | -€9.0K |
| Intangible Assets Other Than Goodwill | €311.0K | €472.0K |
| Interest Paid Classified As Financing Activities | €10.6M | €7.4M |
| Interest Received Classified As Investing Activities | €0 | €39.0K |
| Investment Accounted For Using Equity Method | €12.0K | €0 |
| Issued Capital | €9.2M | €9.2M |
| Liabilities | €323.7M | €355.8M |
| Noncurrent Financial Assets At Fair Value Through Other Comprehensive Income | €0 | €8.0K |
| Noncurrent Payables | €0 | €1.4M |
| Noncurrent Receivables Due From Related Parties | €1.2M | €0 |
| Other Comprehensive Income | €325.0K | -€66.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €172.0K | €7.0K |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €0 | -€53.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €6.0K | -€5.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €6.0K | -€58.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €319.0K | -€8.0K |
| Other Gains Losses | €218.0K | €81.2M |
| Other Noncurrent Liabilities | €304.0K | €433.0K |
| Payments For Debt Issue Costs | €0 | €1.5M |
| Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations | €0 | €145.9M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €8.4M | €10.0K |
| Profit Loss From Continuing Operations | -€9.7M | €43.2M |
| Profit Loss From Discontinued Operations | -€20.6M | -€30.4M |
| Purchase of Interests In Investments Accounted For Using Equity Method | €12.0K | €0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €5.5M | €17.2M |
| Revenue From Government Grants | €31.0K | €31.0K |
| Shortterm Deposits Not Classified As Cash Equivalents | €9.5M | €12.7M |
| Trade and Other Current Payables To Related Parties | €243.0K | €599.0K |
| Trade and Other Current Receivables Due From Related Parties | €6.0M | €12.6M |
Methodology
Every line item above is a fact tagged in LOUIS 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 (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.