ARGAN financials
ARGAN
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
529900FXM41XSCUSGH04 Financial statements
(EUR, as reported — unscaled; 101 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Other income | €0 | €0 |
| Employee benefits expense | €8.6M | €9.1M |
| Operating profit (EBIT) | €290.9M | €302.2M |
| Income tax expense | €0 | €0 |
| Profit for the year | €248.0M | €249.6M |
| — attributable to owners | €245.2M | €245.7M |
| — attributable to NCI | €2.8M | €3.9M |
| Total comprehensive income | €247.5M | €247.4M |
| Per share | ||
| Basic EPS | €9.57 | €9.96 |
| Diluted EPS | €9.56 | €9.96 |
| Free cash flow / share | €7.66 | €6.92 |
| Cash flow statement | ||
| Net cash from operating activities | €199.0M | €173.7M |
| Net cash from investing activities | -€74.9M | -€34.8M |
| Purchase of PP&E (capex) | €202.0K | €161.0K |
| Net cash from financing activities | -€182.6M | -€105.2M |
| Dividends paid | €65.4M | €52.5M |
| Proceeds from borrowings | €29.9M | €89.5M |
| Repayments of borrowings | €104.2M | €239.8M |
| Balance sheet | ||
| Total assets | €4.36B | €4.26B |
| Non-current assets | €4.26B | €4.11B |
| Intangible assets & goodwill | €55.6M | €55.6M |
| Trade & other receivables | €60.4M | €58.2M |
| Cash & equivalents | €27.2M | €85.7M |
| Total equity | €2.45B | €2.26B |
| — attributable to owners | €2.41B | €2.23B |
| Non-controlling interests | €41.3M | €38.5M |
| Non-current liabilities | €1.13B | €1.79B |
| Long-term borrowings | €1.11B | €1.77B |
| Derived metrics | ||
| Free cash flow | €198.8M | €173.5M |
| Return on equity | 10.1% | 11.0% |
| Cash conversion ratio | 0.80× | 0.70× |
| Capex coverage | 985.00× | 1078.75× |
| Other reported items | ||
| Additional Paidin Capital | €330.1M | €334.9M |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | €590.0K | -€4.9M |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | €91.3M | €118.1M |
| Adjustments For Income Tax Expense | €0 | €0 |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€27.0K | €50.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €26.9M | €85.5M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | €201.9M | €186.9M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €0 |
| Comprehensive Income Attributable To Noncontrolling Interests | €2.8M | €3.9M |
| Comprehensive Income Attributable To Owners of Parent | €244.7M | €243.5M |
| Construction In Progress | €60.8M | €39.9M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €101.9M | €156.9M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €688.6M | €98.6M |
| Current Derivative Financial Liabilities | €0 | €0 |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €784.2M | €204.2M |
| Current Payables For Purchase of Noncurrent Assets | €7.0M | €18.1M |
| Current Provisions | €22.0K | €0 |
| Current Tax Liabilities Current | €0 | €0 |
| Direct Operating Expense From Investment Property Generating Rental Income | €36.2M | €37.7M |
| Direct Operating Expense From Investment Property Not Generating Rental Income | €641.0K | €407.0K |
| Dividends Received Classified As Investing Activities | €0 | -€29.0K |
| Equity and Liabilities | €4.36B | €4.26B |
| Gains Losses On Disposals of Investment Properties | -€74.0K | -€1.6M |
| Gains Losses On Fair Value Adjustment Investment Property | €91.3M | €118.1M |
| Income Taxes Paid Refund Classified As Operating Activities | €0 | -€33.0K |
| Increase Decrease In Cash and Cash Equivalents | -€58.6M | €33.7M |
| Increase Decrease In Working Capital | €2.9M | €13.2M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Change In Equity of Subsidiaries | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €2.0M | €919.0K |
| Increase Decrease Through Treasury Share Transactions | €670.0K | -€661.0K |
| Intangible Assets Other Than Goodwill | €31.0K | €0 |
| Interest Income On Cash and Cash Equivalents | €740.0K | €1.3M |
| Investment Property | €4.13B | €3.99B |
| Investments In Associates Accounted For Using Equity Method | €0 | €5.0K |
| Issue of Equity | €0 | €147.2M |
| Issued Capital | €51.5M | €50.8M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €0 |
| Noncurrent Deposits From Customers | €11.4M | €11.1M |
| Noncurrent Derivative Financial Assets | €5.5M | €8.9M |
| Noncurrent Derivative Financial Liabilities | €7.5M | €10.6M |
| Noncurrent Provisions | €0 | €0 |
| Other Adjustments For Noncash Items | €2.0M | €919.0K |
| Other Comprehensive Income | -€508.0K | -€2.2M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | -€508.0K | -€2.2M |
| Other Current Assets | €13.9M | €13.0M |
| Other Current Financial Assets | €401.0K | €18.0K |
| Other Current Liabilities | €88.5M | €87.4M |
| Other Finance Income Cost | €590.0K | -€4.9M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €0 | €0 |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€5.0K | -€85.0K |
| Other Inflows Outflows of Cash Classified As Operating Activities | €0 | €0 |
| Other Noncurrent Assets | €2.3M | €2.2M |
| Other Operating Income Expense | -€94.0K | -€199.0K |
| Other Property Plant and Equipment | €11.1M | €11.2M |
| Proceeds From Government Grants Classified As Investing Activities | €0 | €0 |
| Proceeds From Issuing Shares | €0 | €147.2M |
| Purchase of Financial Instruments Classified As Investing Activities | €0 | €0 |
| Purchase of Investment Property | €63.6M | €111.2M |
| Rental Income From Investment Property | €212.0M | €198.3M |
| Rental Income From Investment Property Net of Direct Operating Expense | €214.8M | €200.9M |
| Reserve of Gains and Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income | -€2.1M | €3.3M |
| Retained Earnings Profit Loss For Reporting Period | €245.2M | €245.7M |
| Services Expense | €5.4M | €4.6M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€27.0K | €50.0K |
| Tax Expense Other Than Income Tax Expense | €875.0K | €994.0K |
| Treasury Shares | €868.0K | €1.5M |
Methodology
Every line item above is a fact tagged in ARGAN'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.