ABEO financials
ABEO
Country: FR Reporting currency: EUR Latest annual report: 2026-03-31
LEI:
969500VJOAUSXLS74682 Financial statements
(EUR, as reported — unscaled; 115 line items across 2 annual periods)
| Line item | 2026 | 2025 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €84.9M | €74.8M |
| Raw materials & consumables used | €106.9M | €92.5M |
| Depreciation & amortisation | €14.6M | €11.7M |
| Operating profit (EBIT) | €15.7M | €14.8M |
| Profit before tax | €11.1M | €8.7M |
| Income tax expense | €2.7M | €2.4M |
| Profit for the year | €8.3M | €6.8M |
| — attributable to owners | €8.4M | €6.3M |
| — attributable to NCI | -€27.0K | €494.0K |
| Total comprehensive income | €5.2M | €5.6M |
| Per share | ||
| Basic EPS | €1.00 | €0.91 |
| Diluted EPS | €1.00 | €0.90 |
| Free cash flow / share | €1.74 | €2.99 |
| Cash flow statement | ||
| Net cash from operating activities | €18.5M | €26.5M |
| Net cash from investing activities | -€22.0M | -€6.1M |
| Purchase of PP&E (capex) | €4.0M | €3.8M |
| Purchase of intangibles | €1.1M | €1.4M |
| Net cash from financing activities | €7.7M | -€22.9M |
| Dividends paid | €2.6M | €1.5M |
| Proceeds from borrowings | €36.5M | €51.2M |
| Balance sheet | ||
| Total assets | €368.7M | €298.8M |
| Non-current assets | €254.1M | €205.4M |
| Property, plant & equipment | €64.5M | €57.7M |
| Intangible assets & goodwill | €117.6M | €86.8M |
| Current assets | €114.6M | €93.5M |
| Inventories | €41.9M | €34.9M |
| Trade & other receivables | €37.4M | €30.2M |
| Cash & equivalents | €13.6M | €7.4M |
| Total equity | €128.7M | €113.3M |
| — attributable to owners | €128.9M | €113.4M |
| Non-controlling interests | -€131.0K | -€15.0K |
| Non-current liabilities | €121.7M | €4.2M |
| Long-term borrowings | €102.4M | €77.8M |
| Current liabilities | €118.2M | €91.2M |
| Short-term borrowings | €33.0M | €94.3M |
| Trade & other payables | €28.2M | €1.1M |
| Deferred tax liabilities | €14.6M | €125.0K |
| Derived metrics | ||
| Free cash flow | €14.5M | €22.7M |
| Operating margin | 5.6% | 5.9% |
| Net margin | 3.0% | 2.7% |
| Return on equity | 6.5% | 6.0% |
| Cash conversion ratio | 2.22× | 3.87× |
| Capex coverage | 4.68× | 7.01× |
| Other reported items | ||
| Additional Paidin Capital | €86.7M | €73.2M |
| Adjustments For Decrease Increase In Inventories | €1.8M | €3.9M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€4.6M | €4.1M |
| Adjustments For Fair Value Gains Losses | -€1.2M | €202.0K |
| Adjustments For Income Tax Expense | €2.7M | €2.4M |
| Adjustments For Increase Decrease In Trade Account Payable | -€4.1M | -€2.2M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €58.0K | -€157.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €548.0K | -€277.0K |
| Bank Overdrafts Classified As Cash Equivalents | €4.5M | €2.5M |
| Brand Names | €41.4M | €38.0M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €9.1M | €5.0M |
| Cash Flows From Used In Financing Activities Continuing Operations | €7.7M | -€22.9M |
| Cash Flows From Used In Financing Activities Discontinued Operations | €0 | €0 |
| Cash Flows From Used In Investing Activities Continuing Operations | -€22.0M | -€6.2M |
| Cash Flows From Used In Investing Activities Discontinued Operations | €0 | €78.0K |
| Cash Flows From Used In Operating Activities Continuing Operations | €18.5M | €26.5M |
| Cash Flows From Used In Operating Activities Discontinued Operations | €0 | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | €30.2M | €26.3M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €16.9M | €1.8M |
| Current Contract Assets | €10.3M | €10.7M |
| Current Contract Liabilities | €18.2M | €2.7M |
| Current Payables On Social Security and Taxes Other Than Income Tax | €18.9M | €2.9M |
| Current Provisions | €898.0K | €996.0K |
| Current Tax Assets Current | €417.0K | €1.4M |
| Current Tax Liabilities Current | €2.8M | €28.5M |
| Deferred Tax Assets | €7.6M | €6.6M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €2.7M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.32 | — |
| Dividends Recognised As Distributions To Owners of Parent Relating To Current Year | -€2.6M | -€1.5M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€84.0K | -€164.0K |
| Equity and Liabilities | €368.7M | €298.8M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €135.0K | -€253.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €2.9M | €5.2M |
| Increase Decrease In Cash and Cash Equivalents | €4.1M | -€2.7M |
| Increase Decrease In Number of Shares Outstanding | 0.8M | — |
| Increase Decrease In Working Capital | €8.9M | -€5.3M |
| Increase Decrease Through Sharebased Payment Transactions | €37.0K | €41.0K |
| Increase Decrease Through Transfers and Other Changes Equity | — | -€7.0K |
| Increase Decrease Through Treasury Share Transactions | -€358.0K | — |
| Interest Income On Cash and Cash Equivalents | €173.0K | €406.0K |
| Interest Paid Classified As Financing Activities | €5.6M | €5.8M |
| Issued Capital | €6.2M | €5.7M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | — | €16.8M |
| Noncurrent Financial Assets | €2.0M | €7.5M |
| Noncurrent Provisions For Employee Benefits | €1.8M | €218.0K |
| Number of Shares Outstanding | 8.3M | 7.5M |
| Other Adjustments For Noncash Items | -€110.0K | -€69.0K |
| Other Comprehensive Income | -€3.1M | -€1.2M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -€3.5M | -€436.0K |
| Other Comprehensive Income Before Tax Gains Losses From Investments In Equity Instruments | €626.0K | -€1.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€86.0K | €29.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€3.5M | -€436.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €405.0K | -€759.0K |
| Other Current Financial Liabilities | €14.1M | €21.6M |
| Other Current Liabilities | €2.2M | €16.4M |
| Other Finance Income Cost | €1.0M | -€1.4M |
| Other Intangible Assets | €21.0M | €8.6M |
| Other Longterm Provisions | €174.0K | €1.2M |
| Other Noncurrent Assets | €32.0K | €134.0K |
| Other Noncurrent Financial Liabilities | €0 | — |
| Other Noncurrent Liabilities | €2.8M | €10.8M |
| Other Receivables | €11.1M | €8.9M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €25.0K | €235.0K |
| Profit Loss From Continuing Operations | €8.3M | €6.3M |
| Profit Loss From Discontinued Operations | €0 | €514.0K |
| Reserve of Exchange Differences On Translation | €0 | €0 |
| Retained Earnings Excluding Profit Loss For Reporting Period | €28.5M | €29.5M |
| Retained Earnings Profit Loss For Reporting Period | €8.4M | €6.1M |
| Revenue From Contracts With Customers | €280.0M | €248.7M |
| Services Expense | €54.5M | €53.0M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €548.0K | -€277.0K |
| Tax Expense Other Than Income Tax Expense | €1.3M | €1.3M |
Methodology
Every line item above is a fact tagged in ABEO'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.