Apetit Oyj financials
Apetit Oyj
Country: FI Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
743700RSFZUIQYABYT14 Financial statements
(EUR, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €167.6M | €162.6M |
| Other income | €9.7M | €1.6M |
| Employee benefits expense | €21.8M | €21.3M |
| Raw materials & consumables used | €110.4M | €104.9M |
| Depreciation & amortisation | €7.4M | €6.6M |
| Operating profit (EBIT) | €13.7M | €9.3M |
| Finance costs | €1.0M | €1.0M |
| Profit before tax | €10.0M | €10.3M |
| Income tax expense | €1.0M | €1.8M |
| Profit for the year | €9.0M | €8.5M |
| — attributable to owners | €9.0M | €8.5M |
| Total comprehensive income | €8.5M | €9.0M |
| Per share | ||
| Basic EPS | €1.44 | €1.37 |
| Diluted EPS | €1.44 | €1.36 |
| Free cash flow / share | €0.93 | €-1.01 |
| Cash flow statement | ||
| Net cash from operating activities | €13.3M | €3.2M |
| Net cash from investing activities | -€11.3M | -€6.9M |
| Net cash from financing activities | -€2.4M | -€6.1M |
| Dividends paid | €4.7M | €4.7M |
| Lease liability payments | €2.5M | €1.3M |
| Net change in cash | -€500.0K | -€9.9M |
| Balance sheet | ||
| Total assets | €149.2M | €134.9M |
| Non-current assets | €85.5M | €76.1M |
| Property, plant & equipment | €44.3M | €40.8M |
| Right-of-use assets | €12.9M | €7.3M |
| Intangible assets & goodwill | €400.0K | €400.0K |
| Current assets | €63.7M | €58.8M |
| Inventories | €49.5M | €46.6M |
| Trade & other receivables | €10.3M | €7.3M |
| Cash & equivalents | €3.7M | €4.1M |
| Total equity | €111.6M | €107.6M |
| — attributable to owners | €111.6M | €107.6M |
| Non-current liabilities | €12.8M | €6.4M |
| Current liabilities | €24.8M | €20.9M |
| Trade & other payables | €16.9M | €19.4M |
| Deferred tax liabilities | €1.3M | €400.0K |
| Derived metrics | ||
| Free cash flow | €5.8M | -€6.3M |
| Operating margin | 8.2% | 5.7% |
| Net margin | 5.4% | 5.2% |
| Return on equity | 8.1% | 7.9% |
| Cash conversion ratio | 1.48× | 0.38× |
| Capex coverage | 1.77× | 0.34× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €5.3M | -€11.7M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€1.4M | €700.0K |
| Adjustments For Depreciation and Amortisation Expense | €7.3M | €6.6M |
| Adjustments For Finance Income Cost | -€500.0K | -€800.0K |
| Adjustments For Income Tax Expense | €1.0M | €1.8M |
| Adjustments For Increase Decrease In Trade Account Payable | -€4.1M | €100.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €0 | -€200.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€2.8M | €1.5M |
| Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital | €4.3M | €7.3M |
| Cash Flows From Used In Decrease Increase In Shortterm Deposits and Investments | -€400.0K | €300.0K |
| Cash Flows From Used In Increase Decrease In Current Borrowings | €5.1M | €0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €4.8M | €0 |
| Changes In Equity | €4.0M | €4.0M |
| Comprehensive Income Attributable To Owners of Parent | €8.5M | €9.0M |
| Current Tax Assets Current | €200.0K | €800.0K |
| Deferred Tax Assets | €2.9M | €0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €700.0K | — |
| Dividends Received Classified As Investing Activities | €1.0M | €2.8M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €0 | €0 |
| Equity and Liabilities | €149.2M | €134.9M |
| Finance Income | €100.0K | €400.0K |
| Income Taxes Paid Refund Classified As Operating Activities | -€800.0K | €800.0K |
| Increase Decrease In Working Capital | €200.0K | €11.0M |
| Increase Decrease Through Sharebased Payment Transactions | €300.0K | -€300.0K |
| Increase Decrease Through Transfers and Other Changes Equity | -€100.0K | €0 |
| Intangible Assets Other Than Goodwill | €6.3M | €5.2M |
| Interest Paid Classified As Operating Activities | €700.0K | €800.0K |
| Interest Received Classified As Operating Activities | €100.0K | €100.0K |
| Investment Accounted For Using Equity Method | €17.8M | €21.6M |
| Issued Capital | €12.6M | €12.6M |
| Liabilities | €37.6M | €27.3M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | €100.0K | €100.0K |
| Other Adjustments For Noncash Items | €900.0K | -€200.0K |
| Other Comprehensive Income | -€500.0K | €500.0K |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | -€600.0K | €500.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €100.0K | €0 |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€500.0K | €500.0K |
| Other Current Financial Liabilities | €7.9M | €1.5M |
| Other Expense By Nature | €24.1M | €22.1M |
| Other Inflows Outflows of Cash Classified As Investing Activities | €0 | -€400.0K |
| Other Inflows Outflows of Cash Classified As Operating Activities | €100.0K | -€200.0K |
| Other Noncurrent Financial Assets | €900.0K | €900.0K |
| Other Noncurrent Financial Liabilities | €11.4M | €5.9M |
| Payments To Acquire Or Redeem Entitys Shares | €0 | €400.0K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €0 | €200.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €7.5M | €9.5M |
| Reserve of Cash Flow Hedges | -€200.0K | €400.0K |
| Reserve of Exchange Differences On Translation | €100.0K | €0 |
| Retained Earnings Excluding Profit Loss For Reporting Period | €60.6M | €56.8M |
| Retained Earnings Profit Loss For Reporting Period | €9.0M | €8.5M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€2.8M | €1.5M |
| Share Premium | €23.4M | €23.4M |
| Treasury Shares | €1.4M | €1.6M |
Methodology
Every line item above is a fact tagged in Apetit Oyj'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.