AUBAY financials
AUBAY
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500KGFSDP6UUKIA67 Financial statements
(EUR, as reported — unscaled; 103 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Other income | €316.0K | €176.0K |
| Operating profit (EBIT) | €50.2M | €45.9M |
| Net finance income / (cost) | €400.0K | €2.8M |
| Income tax expense | €12.4M | €11.1M |
| Profit for the year | €38.1M | €37.6M |
| — attributable to owners | €38.1M | €37.6M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | €38.9M | €37.8M |
| Per share | ||
| Basic EPS | €3.00 | €2.94 |
| Diluted EPS | €2.95 | €2.93 |
| Cash flow statement | ||
| Net cash from operating activities | €44.7M | €55.0M |
| Net cash from investing activities | -€69.4M | -€1.9M |
| Net cash from financing activities | -€4.6M | -€34.7M |
| Dividends paid | €0 | €0 |
| Proceeds from borrowings | €30.3M | €0 |
| Repayments of borrowings | €3.8M | €535.0K |
| Lease liability payments | €6.0M | €5.0M |
| Balance sheet | ||
| Total assets | €568.4M | €470.8M |
| Non-current assets | €254.2M | €165.6M |
| Property, plant & equipment | €10.5M | €3.7M |
| Right-of-use assets | €29.8M | €18.4M |
| Intangible assets & goodwill | €185.9M | €131.3M |
| Current assets | €314.2M | €305.2M |
| Inventories | €867.0K | €686.0K |
| Trade & other receivables | €141.7M | €118.2M |
| Cash & equivalents | €81.0M | €84.7M |
| Total equity | €290.6M | €271.9M |
| — attributable to owners | €290.6M | €271.9M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €59.7M | €23.3M |
| Long-term borrowings | €21.8M | €541.0K |
| Lease liabilities (non-current) | €24.6M | €14.4M |
| Current liabilities | €218.0M | €175.6M |
| Lease liabilities (current) | €7.1M | €4.9M |
| Trade & other payables | €37.5M | €37.2M |
| Deferred tax liabilities | €3.1M | €0 |
| Derived metrics | ||
| Operating margin | 8.3% | 8.5% |
| Net margin | 6.3% | 7.0% |
| Return on equity | 13.1% | 13.8% |
| Cash conversion ratio | 1.17× | 1.46× |
| Other reported items | ||
| Adjustments For Decrease Increase In Trade and Other Receivables | -€33.1M | €6.0M |
| Adjustments For Dividend Income | €27.0K | €31.0K |
| Adjustments For Income Tax Expense | €12.4M | €11.1M |
| Adjustments For Increase Decrease In Trade and Other Payables | €32.9M | €2.5M |
| Adjustments For Interest Expense | €1.6M | €876.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€220.0K | €77.0K |
| Adjustments For Sharebased Payments | €1.4M | €1.0M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €0 | €0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €84.0M | €113.3M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €61.4M | €58.2M |
| Changes In Inventories of Finished Goods and Work In Progress | €0 | €0 |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €10.1M | €1.2M |
| Current Contract Assets | €36.3M | €32.3M |
| Current Contract Liabilities | €29.3M | €21.9M |
| Current Investments | €7.1M | €29.1M |
| Current Provisions | €1.4M | €1.6M |
| Deferred Tax Assets | €4.7M | €4.7M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €17.9M | €15.6M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €0 | €0 |
| Dividends Received Classified As Investing Activities | €27.0K | €31.0K |
| Dividends Recognised As Distributions To Owners Per Share | €1.30 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€13.0K | €35.0K |
| Equity and Liabilities | €568.4M | €470.8M |
| Expense From Sharebased Payment Transactions With Employees | €1.4M | €1.0M |
| Income Taxes Paid Refund Classified As Operating Activities | €16.4M | €11.6M |
| Increase Decrease In Cash and Cash Equivalents | -€29.3M | €18.4M |
| Increase Decrease In Working Capital | €252.0K | -€8.4M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €1.4M | €939.0K |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | €0 |
| Increase Decrease Through Treasury Share Transactions | -€817.0K | -€925.0K |
| Intangible Assets Other Than Goodwill | €14.1M | €1.5M |
| Interest Expense | €1.6M | €876.0K |
| Interest Income On Cash and Cash Equivalents | €0 | €0 |
| Interest Paid Classified As Financing Activities | €1.6M | €876.0K |
| Investment Accounted For Using Equity Method | €0 | €0 |
| Issued Capital | €6.4M | €6.4M |
| Noncurrent Provisions | €9.2M | €7.3M |
| Other Adjustments For Noncash Items | €0 | €0 |
| Other Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €0 | €0 |
| Other Comprehensive Income | €735.0K | €146.0K |
| Other Comprehensive Income Attributable To Owners of Parent | €38.9M | €37.8M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €0 | €0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€53.0K | -€67.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €788.0K | €213.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€53.0K | -€67.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €788.0K | €213.0K |
| Other Finance Income Cost | €2.0M | €3.7M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €0 | €0 |
| Other Noncurrent Assets | €5.1M | €3.7M |
| Other Noncurrent Financial Assets | €4.1M | €2.3M |
| Other Noncurrent Liabilities | €989.0K | €1.1M |
| Proceeds From Exercise of Options | €0 | €0 |
| Proceeds From Issuing Shares | €0 | €0 |
| Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method | €0 | €0 |
| Profit Loss From Continuing Operations | €38.1M | €37.6M |
| Profit Loss From Discontinued Operations | €0 | €0 |
| Purchase of Investments Other Than Investments Accounted For Using Equity Method | €0 | €1.0K |
| Retained Earnings Profit Loss For Reporting Period | €38.1M | €37.6M |
| Revenue From Contracts With Customers | €601.6M | €540.3M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | €0 | €0 |
| Tax Expense Other Than Income Tax Expense | €6.0M | €4.2M |
Methodology
Every line item above is a fact tagged in AUBAY'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.