AMPER SA financials
AMPER SA
Country: ES Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
959800GZESQUFLUH5402 ISIN: ES0109260531 Financial statements
(EUR, as reported — unscaled; 104 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €419.5M | €369.4M |
| Cost of sales | €186.2M | €167.2M |
| Gross profit | €234.4M | €202.1M |
| Employee benefits expense | €177.7M | €154.4M |
| Depreciation & amortisation | €20.3M | €15.0M |
| Operating profit (EBIT) | €14.9M | €10.4M |
| Finance costs | €16.8M | €13.6M |
| Profit before tax | €2.5M | €126.0K |
| Income tax expense | -€2.1M | -€2.0M |
| Profit for the year | €824.0K | €422.0K |
| — attributable to owners | €142.0K | -€1.5M |
| — attributable to NCI | €682.0K | €1.9M |
| Total comprehensive income | €585.0K | -€3.3M |
| Per share | ||
| Basic EPS | €0.00 | €-0.00 |
| Diluted EPS | €0.00 | €-0.00 |
| Cash flow statement | ||
| Net cash from operating activities | €15.8M | €4.8M |
| Net cash from investing activities | -€24.7M | -€26.2M |
| Net cash from financing activities | €22.2M | €23.9M |
| Proceeds from borrowings | €252.6M | €424.2M |
| Repayments of borrowings | €206.9M | €426.8M |
| Lease liability payments | €25.7M | €5.2M |
| Balance sheet | ||
| Total assets | €408.4M | €374.7M |
| Non-current assets | €174.4M | €176.3M |
| Property, plant & equipment | €47.1M | €44.0M |
| Intangible assets & goodwill | €26.7M | €26.9M |
| Current assets | €178.5M | €193.9M |
| Trade & other receivables | €115.8M | €139.6M |
| Cash & equivalents | €32.3M | €25.6M |
| Total equity | €63.3M | €77.1M |
| — attributable to owners | €61.7M | €75.1M |
| Non-controlling interests | €1.6M | €2.0M |
| Non-current liabilities | €133.9M | €61.6M |
| Current liabilities | €147.1M | €233.6M |
| Trade & other payables | €92.0M | €122.7M |
| Deferred tax liabilities | €4.0M | €3.6M |
| Derived metrics | ||
| Free cash flow | -€14.3M | -€21.2M |
| Operating margin | 3.6% | 2.8% |
| Net margin | 0.2% | 0.1% |
| Return on equity | 1.3% | 0.5% |
| Cash conversion ratio | 19.16× | 11.37× |
| Capex coverage | 0.53× | 0.18× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€4.4M | -€727.0K |
| Adjustments For Decrease Increase In Other Current Assets | -€4.1M | €1.1M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€13.4M | -€9.3M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €19.9M | €15.0M |
| Adjustments For Finance Costs | €16.8M | €13.6M |
| Adjustments For Finance Income Cost | -€5.6M | -€2.8M |
| Adjustments For Increase Decrease In Other Operating Payables | -€4.6M | €847.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | €17.0M | €13.1M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €5.7M | -€425.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €1.2M | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | €19.6M | €212.0K |
| Changes In Inventories of Finished Goods and Work In Progress | -€1.1M | €135.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | €682.0K | €1.9M |
| Comprehensive Income Attributable To Owners of Parent | -€97.0K | -€5.2M |
| Current Financial Assets | €5.4M | €4.5M |
| Current Payables On Social Security and Taxes Other Than Income Tax | €10.3M | €13.2M |
| Current Tax Assets Current | €6.2M | €7.6M |
| Current Tax Liabilities Current | €595.0K | €970.0K |
| Deferred Tax Assets | €17.2M | €14.1M |
| Equity and Liabilities | €408.4M | €374.7M |
| Finance Income | €2.1M | €951.0K |
| Gains Losses On Exchange Differences On Translation Net of Tax | -€239.0K | -€3.7M |
| Gains Losses On Net Monetary Position | -€1.2M | €542.0K |
| Government Grants | €559.0K | €71.0K |
| Income Taxes Paid Refund Classified As Operating Activities | -€1.2M | €0 |
| Increase Decrease In Cash and Cash Equivalents | €6.7M | €2.4M |
| Increase Decrease Through Transfers and Other Changes Equity | -€946.0K | -€2.2M |
| Intangible Assets Other Than Goodwill | €73.9M | €79.5M |
| Interest Received Classified As Operating Activities | €139.0K | €951.0K |
| Inventories Total | €18.7M | €16.5M |
| Investments In Subsidiaries Joint Ventures and Associates | €2.4M | €2.6M |
| Issue of Equity | — | €31.0M |
| Issued Capital | €74.8M | €74.8M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €64.1M | €2.4M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €55.5M | €4.5M |
| Noncurrent Financial Assets | €7.1M | €4.3M |
| Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss Classified As Held For Trading | €72.9M | €0 |
| Noncurrent Receivables | €0 | €4.9M |
| Other Cash Receipts From Sales of Interests In Joint Ventures Classified As Investing Activities | €0 | €2.5M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€239.0K | -€3.7M |
| Other Current Financial Liabilities | €7.1M | €24.1M |
| Other Current Nonfinancial Liabilities | €23.6M | €51.7M |
| Other Equity Interest | €857.0K | €857.0K |
| Other Expense By Function | €34.5M | €36.9M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €2.3M | €2.2M |
| Other Inflows Outflows of Cash Classified As Investing Activities | €0 | -€1.6M |
| Other Liabilities | €12.6M | €19.7M |
| Other Longterm Provisions | €2.8M | €2.6M |
| Other Noncurrent Financial Liabilities | €9.9M | €21.1M |
| Other Noncurrent Liabilities | €15.9M | €14.9M |
| Other Noncurrent Nonfinancial Liabilities | €27.8M | €19.3M |
| Other Shortterm Provisions | €866.0K | €1.2M |
| Other Work Performed By Entity and Capitalised | €12.9M | €14.6M |
| Payments For Share Issue Costs | €0 | €1.6M |
| Proceeds From Issuing Shares | €0 | €31.0M |
| Profit Loss From Continuing Operations | €4.6M | €2.1M |
| Profit Loss From Discontinued Operations | -€3.8M | -€1.7M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €30.1M | €26.0M |
| Reserve of Exchange Differences On Translation | -€8.1M | -€7.8M |
| Retained Earnings | -€28.2M | -€13.5M |
| Retained Earnings Profit Loss For Reporting Period | €142.0K | -€1.5M |
| Share Issue Related Cost | — | €1.6M |
| Share Premium | €22.1M | €22.1M |
Methodology
Every line item above is a fact tagged in AMPER 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.