ABEO financials
ABEO
Country: FR Reporting currency: EUR Latest annual report: 2025-03-31
LEI:
969500VJOAUSXLS74682 Financial statements
(EUR, as reported — unscaled; 114 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €74.8M | €72.1M |
| Raw materials & consumables used | €92.5M | €95.4M |
| Depreciation & amortisation | €11.7M | €12.3M |
| Operating profit (EBIT) | €14.8M | €13.6M |
| Profit before tax | €8.7M | €10.7M |
| Income tax expense | €2.4M | €8.7M |
| Profit for the year | €6.8M | €1.2M |
| — attributable to owners | €6.3M | €1.7M |
| — attributable to NCI | €494.0K | -€506.0K |
| Total comprehensive income | €5.6M | €461.0K |
| Per share | ||
| Basic EPS | €0.91 | €0.16 |
| Diluted EPS | €0.90 | €0.16 |
| Free cash flow / share | €2.99 | €1.43 |
| Cash flow statement | ||
| Net cash from operating activities | €26.5M | €16.1M |
| Net cash from investing activities | -€6.1M | -€13.0M |
| Purchase of PP&E (capex) | €3.8M | €5.5M |
| Purchase of intangibles | €1.4M | €1.2M |
| Net cash from financing activities | -€22.9M | -€26.4M |
| Dividends paid | €1.5M | €2.5M |
| Proceeds from borrowings | €51.2M | €7.8M |
| Balance sheet | ||
| Total assets | €298.8M | €303.5M |
| Non-current assets | €205.4M | €200.9M |
| Property, plant & equipment | €57.7M | €56.0M |
| Intangible assets & goodwill | €86.8M | €86.9M |
| Current assets | €93.5M | €102.6M |
| Inventories | €34.9M | €37.1M |
| Trade & other receivables | €30.2M | €30.2M |
| Cash & equivalents | €7.4M | €11.0M |
| Total equity | €113.3M | €109.2M |
| — attributable to owners | €113.4M | €109.7M |
| Non-controlling interests | -€15.0K | -€521.0K |
| Non-current liabilities | €94.3M | €86.2M |
| Long-term borrowings | €77.8M | €70.8M |
| Current liabilities | €91.2M | €108.2M |
| Short-term borrowings | €21.6M | €36.7M |
| Trade & other payables | €28.5M | €29.4M |
| Deferred tax liabilities | €10.8M | €10.6M |
| Derived metrics | ||
| Free cash flow | €22.7M | €10.7M |
| Operating margin | 5.9% | 5.5% |
| Net margin | 2.7% | 0.5% |
| Return on equity | 6.0% | 1.1% |
| Cash conversion ratio | 3.87× | 13.53× |
| Capex coverage | 7.01× | 2.95× |
| Other reported items | ||
| Additional Paidin Capital | €73.2M | €73.2M |
| Adjustments For Decrease Increase In Inventories | €3.9M | €1.8M |
| Adjustments For Decrease Increase In Trade Account Receivable | €4.1M | €1.2M |
| Adjustments For Income Tax Expense | €2.4M | €8.5M |
| Adjustments For Increase Decrease In Trade Account Payable | -€2.2M | -€3.9M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€157.0K | €3.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€277.0K | -€230.0K |
| Bank Overdrafts Classified As Cash Equivalents | €2.5M | €3.3M |
| Brand Names | €38.0M | €38.0M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €5.0M | €7.7M |
| Cash Flows From Used In Financing Activities Continuing Operations | -€22.9M | -€26.4M |
| Cash Flows From Used In Financing Activities Discontinued Operations | €0 | €0 |
| Cash Flows From Used In Investing Activities Continuing Operations | -€6.2M | -€12.9M |
| Cash Flows From Used In Investing Activities Discontinued Operations | €78.0K | -€68.0K |
| Cash Flows From Used In Operating Activities Continuing Operations | €26.5M | €16.3M |
| Cash Flows From Used In Operating Activities Discontinued Operations | — | -€122.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €26.3M | €25.8M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €1.8M | €6.4M |
| Current Contract Assets | €10.7M | €10.1M |
| Current Contract Liabilities | €16.8M | €17.0M |
| Current Payables On Social Security and Taxes Other Than Income Tax | €16.4M | €17.5M |
| Current Provisions | €1.1M | €520.0K |
| Current Tax Assets Current | €1.4M | €1.4M |
| Current Tax Liabilities Current | €2.9M | €3.8M |
| Deferred Tax Assets | €6.6M | €4.5M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €2.5M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.33 | — |
| Dividends Recognised As Distributions To Noncontrolling Interests | — | -€60.0K |
| Dividends Recognised As Distributions To Owners of Parent Relating To Current Year | -€1.5M | -€2.5M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€164.0K | -€16.0K |
| Equity and Liabilities | €298.8M | €303.5M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €1.0M | -€16.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €5.2M | €4.6M |
| Increase Decrease In Cash and Cash Equivalents | -€2.7M | -€23.3M |
| Increase Decrease In Working Capital | -€5.3M | €4.9M |
| Increase Decrease Through Sharebased Payment Transactions | €41.0K | €126.0K |
| Increase Decrease Through Transfers and Other Changes Equity | -€7.0K | €16.0K |
| Increase Decrease Through Treasury Share Transactions | €0 | -€125.0K |
| Interest Income On Cash and Cash Equivalents | €406.0K | €33.0K |
| Interest Paid Classified As Financing Activities | €5.8M | €3.5M |
| Issued Capital | €5.7M | €5.7M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €663.0K |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €313.0K |
| Noncurrent Financial Assets | €7.5M | €6.9M |
| Noncurrent Provisions For Employee Benefits | €1.2M | €1.2M |
| Number of Shares Outstanding | 7.5M | 7.5M |
| Other Adjustments For Noncash Items | €133.0K | €55.0K |
| Other Comprehensive Income | -€1.2M | -€732.0K |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -€436.0K | €73.0K |
| Other Comprehensive Income Before Tax Gains Losses From Investments In Equity Instruments | €253.0K | -€765.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €29.0K | -€56.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€436.0K | €73.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€759.0K | -€805.0K |
| Other Current Financial Liabilities | €996.0K | €198.0K |
| Other Current Liabilities | €2.7M | €2.5M |
| Other Finance Income Cost | -€1.4M | €1.6M |
| Other Intangible Assets | €8.6M | €8.6M |
| Other Longterm Provisions | €125.0K | €87.0K |
| Other Noncurrent Assets | €134.0K | €114.0K |
| Other Noncurrent Financial Liabilities | €218.0K | €469.0K |
| Other Noncurrent Liabilities | €4.2M | €3.1M |
| Other Receivables | €8.9M | €12.4M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €235.0K | €72.0K |
| Profit Loss From Continuing Operations | €6.3M | €2.0M |
| Profit Loss From Discontinued Operations | €514.0K | -€835.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €29.5M | €30.1M |
| Retained Earnings Profit Loss For Reporting Period | €6.1M | €1.7M |
| Revenue From Contracts With Customers | €248.7M | €248.4M |
| Services Expense | €53.0M | €49.5M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€277.0K | -€230.0K |
| Tax Expense Other Than Income Tax Expense | €1.3M | €1.1M |
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.