Acciona SA financials
Acciona SA
Country: ES Reporting currency: EUR Latest annual report: 2023-12-31
LEI:
54930002KP75TLLLNO21 Financial statements
(EUR, as reported — unscaled; 111 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | €17.02B | €11.20B |
| Other income | €946.0M | €1.02B |
| Employee benefits expense | €2.93B | €2.08B |
| Raw materials & consumables used | €5.85B | €3.48B |
| Operating profit (EBIT) | €1.25B | €1.33B |
| Finance costs | €514.0M | €256.0M |
| Profit before tax | €819.0M | €869.0M |
| Income tax expense | €198.0M | €254.0M |
| Profit for the year | €621.0M | €615.0M |
| — attributable to owners | €541.0M | €441.0M |
| — attributable to NCI | €80.0M | €174.0M |
| Total comprehensive income | €383.0M | €995.0M |
| Per share | ||
| Basic EPS | €9.89 | €8.06 |
| Diluted EPS | €9.89 | €8.06 |
| Free cash flow / share | €-19.10 | €-7.17 |
| Cash flow statement | ||
| Net cash from operating activities | €1.70B | €1.65B |
| Net cash from investing activities | -€3.21B | -€1.94B |
| Net cash from financing activities | €2.90B | €338.0M |
| Dividends paid | €325.0M | €253.0M |
| Lease liability payments | €144.0M | €120.0M |
| Balance sheet | ||
| Total assets | €31.65B | €22.59B |
| Non-current assets | €18.37B | €14.40B |
| Property, plant & equipment | €11.65B | €9.48B |
| Right-of-use assets | €824.0M | €548.0M |
| Intangible assets & goodwill | €1.37B | €249.0M |
| Current assets | €13.28B | €8.19B |
| Inventories | €3.07B | €1.39B |
| Trade & other receivables | €4.41B | €3.34B |
| Cash & equivalents | €3.71B | €2.36B |
| Total equity | €6.85B | €6.30B |
| — attributable to owners | €5.01B | €4.88B |
| Non-controlling interests | €1.84B | €1.42B |
| Non-current liabilities | €12.54B | €8.47B |
| Lease liabilities (non-current) | €687.0M | €439.0M |
| Current liabilities | €12.26B | €7.82B |
| Lease liabilities (current) | €124.0M | €72.0M |
| Trade & other payables | €6.96B | €3.89B |
| Deferred tax liabilities | €1.33B | €890.0M |
| Derived metrics | ||
| Free cash flow | -€1.20B | -€547.0M |
| Operating margin | 7.3% | 11.9% |
| Net margin | 3.6% | 5.5% |
| Return on equity | 9.1% | 9.8% |
| Cash conversion ratio | 2.73× | 2.68× |
| Capex coverage | 0.59× | 0.75× |
| Other reported items | ||
| Adjustments For Reconcile Profit Loss | €934.0M | €927.0M |
| Basic Earnings Loss Per Share From Continuing Operations | €9.89 | €8.06 |
| Cash | €2.87B | €1.90B |
| Changes In Inventories of Finished Goods and Work In Progress | -€388.0M | -€72.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | €26.0M | €219.0M |
| Comprehensive Income Attributable To Owners of Parent | €357.0M | €776.0M |
| Current Financial Assets | €610.0M | €315.0M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | €805.0M | €553.0M |
| Current Provisions | €608.0M | €299.0M |
| Current Tax Assets Current | €202.0M | €141.0M |
| Current Tax Liabilities Current | €87.0M | €74.0M |
| Deferred Tax Assets | €1.42B | €872.0M |
| Diluted Earnings Loss Per Share From Continuing Operations | €9.89 | €8.06 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €266.1M | €246.9M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €4.00 | — |
| Dividends Received Classified As Operating Activities | €53.0M | €89.0M |
| Dividends Recognised As Distributions To Owners Per Share | €4.00 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€36.0M | €0 |
| Equity and Liabilities | €31.65B | €22.59B |
| Finance Income | €169.0M | €47.0M |
| Gains Losses On Cash Flow Hedges Before Tax | €39.0M | €399.0M |
| Gains Losses On Exchange Differences On Translation Before Tax | -€141.0M | €104.0M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | — | €8.0M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €12.0M | -€15.0M |
| Income Taxes Paid Refund Classified As Operating Activities | €329.0M | €215.0M |
| Increase Decrease In Cash and Cash Equivalents | €1.35B | €42.0M |
| Increase Decrease In Working Capital | €225.0M | €135.0M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €506.0M | €3.0M |
| Increase Decrease Through Sharebased Payment Transactions | €8.0M | €7.0M |
| Increase Decrease Through Transfers and Other Changes Equity | -€4.0M | €1.0M |
| Inflows of Cash From Investing Activities | €53.0M | €98.0M |
| Intangible Assets Other Than Goodwill | €1.57B | €545.0M |
| Interest Paid Classified As Operating Activities | €485.0M | €209.0M |
| Interest Received Classified As Operating Activities | €138.0M | €40.0M |
| Investment Accounted For Using Equity Method | €732.0M | €1.73B |
| Investment Property | €23.0M | €168.0M |
| Issued Capital | €55.0M | €55.0M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €505.0M | — |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €335.0M | — |
| Noncurrent Financial Assets | €184.0M | €263.0M |
| Noncurrent Portion of Noncurrent Loans Received | €3.81B | €2.62B |
| Noncurrent Provisions | €809.0M | €279.0M |
| Other Adjustments To Reconcile Profit Loss | -€160.0M | €79.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€1.0M | €1.0M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€237.0M | €379.0M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€1.0M | €1.0M |
| Other Current Assets | €949.0M | €648.0M |
| Other Current Liabilities | €1.96B | €1.80B |
| Other Expense By Nature | €7.75B | €4.81B |
| Other Gains Losses | €383.0M | €13.0M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €330.0M | -€123.0M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€202.0M | €397.0M |
| Other Inflows Outflows of Cash Classified As Operating Activities | €340.0M | €12.0M |
| Other Noncurrent Assets | €598.0M | €545.0M |
| Other Noncurrent Liabilities | €1.67B | €1.13B |
| Outflows of Cash From Investing Activities | €3.06B | €2.44B |
| Payments To Acquire Or Redeem Entitys Shares | — | €1.0M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €51.0M | €47.0M |
| Proceeds From Issuing Shares | €1.0M | — |
| Profit Loss From Continuing Operations | €621.0M | €615.0M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €2.89B | €2.19B |
| Reclassification Adjustments On Cash Flow Hedges Before Tax | €236.0M | €31.0M |
| Reclassification Adjustments On Exchange Differences On Translation Before Tax | -€52.0M | — |
| Reserve of Exchange Differences On Translation | -€267.0M | -€225.0M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€104.0M | -€194.0M |
| Shortterm Investments Classified As Cash Equivalents | €846.0M | €462.0M |
| Treasury Shares | €10.0M | €17.0M |
Methodology
Every line item above is a fact tagged in Acciona SA'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.