PATRIMOINE ET COMMERCE financials

PATRIMOINE ET COMMERCE

Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI: 969500C2C11L0PTGRH11
Source filing ↗
Financial statements (EUR, as reported — unscaled; 84 line items across 2 annual periods)
Line item 20252024
Income statement
Cost of sales €0€2.1M
Gross profit €0€1.8M
Employee benefits expense €1.3M€793.0K
Depreciation & amortisation €274.0K€107.0K
Operating profit (EBIT) €54.3M€54.0M
Income tax expense €348.0K€163.0K
Profit for the year €40.9M€40.8M
— attributable to owners €41.9M€41.0M
— attributable to NCI -€998.0K-€198.0K
Total comprehensive income €40.9M€40.8M
Per share
Basic EPS €2.64€2.66
Diluted EPS €2.64€2.66
Free cash flow / share €1.79€1.90
Cash flow statement
Net cash from operating activities €44.7M€44.0M
Net cash from investing activities -€9.9M-€28.6M
Net cash from financing activities -€34.2M-€24.5M
Dividends paid €22.0M€20.9M
Proceeds from borrowings €39.0M€26.9M
Balance sheet
Total assets €981.0M€959.1M
Non-current assets €924.4M€904.1M
Inventories €0€14.0K
Cash & equivalents €19.5M€18.9M
Total equity €507.9M€489.5M
— attributable to owners €498.0M€478.5M
Non-controlling interests €9.9M€11.0M
Non-current liabilities €392.8M€351.6M
Derived metrics
Free cash flow €27.8M€29.1M
Return on equity 8.1%8.3%
Cash conversion ratio 1.09×1.08×
Capex coverage 2.65×2.95×
Other reported items
Adjustments For Dividend Income €0€0
Adjustments For Gains Losses On Fair Value Adjustment Investment Property -€2.3M€2.1M
Adjustments For Income Tax Expense €348.0K€163.0K
Adjustments For Sharebased Payments €404.0K€0
Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method €10.3M€8.4M
Cancellation of Treasury Shares €0
Cash and Cash Equivalents If Different From Statement of Financial Position €19.5M€18.8M
Cash Flows From Used In Operations Before Changes In Working Capital €47.1M€43.7M
Comprehensive Income Attributable To Noncontrolling Interests -€998.0K-€198.0K
Comprehensive Income Attributable To Owners of Parent €41.9M€41.0M
Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners €52.4M€48.7M
Current Financial Assets €745.0K€65.0K
Current Financial Liabilities €45.8M€84.3M
Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale €80.3M€118.0M
Deferred Tax Assets €340.0K€427.0K
Dividends Paid To Equity Holders of Parent Classified As Financing Activities €21.8M€20.7M
Dividends Paid To Noncontrolling Interests Classified As Financing Activities €0€0
Gains Losses On Fair Value Adjustment Investment Property -€2.3M€2.1M
Income Taxes Paid Refund Classified As Operating Activities €162.0K€104.0K
Increase Decrease In Cash and Cash Equivalents €679.0K-€9.1M
Increase Decrease In Working Capital €2.2M-€444.0K
Increase Decrease Through Appropriation of Retained Earnings €0€0
Increase Decrease Through Sharebased Payment Transactions €404.0K
Increase Decrease Through Transfers and Other Changes Equity €0€0
Increase Decrease Through Treasury Share Transactions -€952.0K-€1.0M
Interest Income On Cash and Cash Equivalents €692.0K€1.4M
Interest Paid Classified As Financing Activities €13.5M€12.0M
Investment Accounted For Using Equity Method €6.2M€5.4M
Investment Property €889.7M€883.1M
Issue of Equity €20.0M
Issued Capital €158.7M€159.7M
Liabilities €981.0M€959.1M
Liabilities Included In Disposal Groups Classified As Held For Sale €0€0
Noncurrent Assets Or Disposal Groups Classified As Held For Sale €4.2M€6.3M
Noncurrent Deposits From Customers €8.9M€8.8M
Noncurrent Financial Assets €23.4M€10.5M
Noncurrent Financial Liabilities €383.2M€342.0M
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax €0€0
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax €0€0
Other Current Assets €6.6M€5.2M
Other Finance Income Cost -€65.0K-€928.0K
Other Noncurrent Liabilities €749.0K€748.0K
Other Payables €19.2M€19.2M
Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets €11.7M€2.5M
Proceeds From Issuing Shares €0€20.0M
Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets €16.9M€14.9M
Rental Income From Investment Property €57.6M€52.7M
Retained Earnings Profit Loss For Reporting Period €41.9M€41.0M
Revenue From Construction Contracts €0€4.0M
Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method €10.3M€8.4M
Share Premium €30.9M€37.5M
Trade and Other Payables To Trade Suppliers €7.2M€6.6M
Trade Receivables €25.6M€24.5M
Weighted Average Shares 15.9M15.4M
Methodology

Every line item above is a fact tagged in PATRIMOINE ET COMMERCE'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.