SP FINANCE p.l.c. financials
SP FINANCE p.l.c.
391200ZCN16YSPNKID89 | Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Cost of sales | €6.9M | €7.6M |
| Gross profit | €3.0M | €2.9M |
| Other income | €55.3K | €147.0K |
| Administrative expenses | €342.2K | €403.4K |
| Depreciation & amortisation | €1.5M | €1.5M |
| Operating profit (EBIT) | €983.7K | €534.2K |
| Profit before tax | €763.7K | -€426.2K |
| Income tax expense | -€299.1K | -€292.6K |
| Profit for the year | €1.1M | -€133.6K |
| Total comprehensive income | €1.1M | -€133.6K |
| Cash flow statement | ||
| Cash generated from operations | €3.9M | €4.8M |
| Net cash from operating activities | €3.3M | €4.2M |
| Net cash from investing activities | -€358.2K | -€829.8K |
| Purchase of PP&E (capex) | €358.2K | €179.8K |
| Net cash from financing activities | -€3.1M | -€3.8M |
| Lease liability payments | €1.0M | €671.4K |
| Balance sheet | ||
| Total assets | €44.8M | €43.3M |
| Non-current assets | €39.9M | €40.0M |
| Right-of-use assets | €2.7M | €2.7M |
| Intangible assets & goodwill | €3.6M | €4.1M |
| Current assets | €4.9M | €3.2M |
| Inventories | €111.0K | €116.9K |
| Trade & other receivables | €4.6M | €3.0M |
| Cash & equivalents | -€878.6K | -€728.7K |
| Total equity | €19.1M | €17.9M |
| Non-current liabilities | €17.5M | €18.8M |
| Long-term borrowings | €12.0M | €12.2M |
| Lease liabilities (non-current) | €3.2M | €4.3M |
| Current liabilities | €8.1M | €6.6M |
| Lease liabilities (current) | €947.3K | €602.2K |
| Trade & other payables | €5.3M | €4.0M |
| Deferred tax liabilities | €2.3M | €2.3M |
| Derived metrics | ||
| Free cash flow | €2.9M | €4.1M |
| Operating margin | 10.0% | 5.1% |
| Net margin | 10.8% | -1.3% |
| Return on equity | 5.6% | -0.7% |
| Cash conversion ratio | 3.07× | -31.79× |
| Capex coverage | 9.12× | 23.62× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €5.9K | -€9.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | €132.9K | €0 |
| Adjustments For Depreciation and Amortisation Expense | €1.5M | €1.5M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -€246.3K | -€618.8K |
| Adjustments For Increase Decrease In Trade and Other Payables | €1.1M | €2.2M |
| Cash | €52.2K | €148.5K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €2.7M | €2.6M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €650.0K |
| Cash Repayments of Advances and Loans From Related Parties | €1.4M | €2.2M |
| Construction In Progress | €704.5K | €0 |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €1.5M | €1.8M |
| Current Tax Assets Current | €147.8K | €0 |
| Current Tax Liabilities Current | €378.1K | €129.7K |
| Deferred Tax Assets | €1.9M | €1.5M |
| Equity and Liabilities | €44.8M | €43.3M |
| Gains Losses On Disposals of Property Plant and Equipment | -€246.3K | -€618.8K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €0 | €22.2K |
| Impairment Loss Recognised In Profit Or Loss | €630.0K | €0 |
| Income Taxes Paid Refund Classified As Operating Activities | €0 | €0 |
| Increase Decrease In Cash and Cash Equivalents | -€149.9K | -€393.5K |
| Increase Decrease Through Change In Equity of Subsidiaries | €147.0K | €4.6M |
| Interest Expense | €616.3K | €938.2K |
| Interest Paid Classified As Operating Activities | €630.9K | €593.4K |
| Investment Property | €6.0M | €6.0M |
| Issued Capital Ordinary Shares | €250.0K | €250.0K |
| Liabilities | €25.7M | €25.4M |
| Noncurrent Receivables | €0 | €79.5K |
| Retained Earnings | -€3.9M | -€4.9M |
| Revaluation Surplus | €14.8M | €14.8M |
| Revenue From Contracts With Customers | €9.9M | €10.5M |
| Reversal of Impairment Loss Recognised In Profit Or Loss | €1.0M | €0 |
| Share Premium | €17.8M | €17.8M |
Every line item above is a fact tagged in SP FINANCE p.l.c.'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.