CPI FIM SA financials
CPI FIM SA
Country: LU Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
222100KIDRQ6NNVYUH61 Financial statements
(EUR, as reported — unscaled; 105 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €147.7M | €55.2M |
| Cost of sales | €99.3M | €22.4M |
| Gross profit | €48.3M | €32.8M |
| Other income | €2.4M | €330.0K |
| Administrative expenses | €6.9M | €7.6M |
| Operating profit (EBIT) | €18.2M | €7.1M |
| Net finance income / (cost) | €55.4M | €89.1M |
| Profit before tax | €73.6M | €96.4M |
| Income tax expense | €8.0M | €49.9M |
| Profit for the year | €65.6M | €46.4M |
| — attributable to owners | €78.3M | €46.4M |
| — attributable to NCI | -€12.7M | €0 |
| Total comprehensive income | €55.1M | €50.3M |
| Per share | ||
| Basic EPS | €0.06 | €0.04 |
| Diluted EPS | €0.06 | €0.04 |
| Cash flow statement | ||
| Net cash from operating activities | €47.5M | -€40.2M |
| Income taxes paid | €3.6M | €2.8M |
| Net cash from investing activities | €1.58B | -€89.0M |
| Net cash from financing activities | -€1.55B | €108.7M |
| Proceeds from borrowings | €80.4M | €504.2M |
| Repayments of borrowings | €1.51B | €291.6M |
| Balance sheet | ||
| Total assets | €6.54B | €7.19B |
| Non-current assets | €5.77B | €6.08B |
| Property, plant & equipment | €2.4M | €2.5M |
| Intangible assets & goodwill | €1.1M | €918.0K |
| Current assets | €772.4M | €1.11B |
| Inventories | €36.7M | €50.3M |
| Trade & other receivables | €32.7M | €7.9M |
| Cash & equivalents | €163.4M | €83.6M |
| Total equity | €1.76B | €1.46B |
| — attributable to owners | €1.44B | €1.46B |
| Non-controlling interests | €321.5M | €467.0K |
| Non-current liabilities | €4.20B | €5.14B |
| Current liabilities | €575.2M | €589.4M |
| Deferred tax liabilities | €173.4M | €164.8M |
| Derived metrics | ||
| Operating margin | 12.3% | 12.8% |
| Net margin | 44.4% | 84.1% |
| Return on equity | 3.7% | 3.2% |
| Cash conversion ratio | 0.72× | -0.86× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€15.5M | -€20.5M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€24.3M | -€57.7M |
| Adjustments For Depreciation and Amortisation Expense | €801.0K | €1.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | €0 | €1.2M |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | -€12.9M | -€18.5M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €11.1M | €1.1M |
| Adjustments For Increase Decrease In Trade and Other Payables | -€1.1M | €11.5M |
| Adjustments For Interest Income | €12.6M | €118.8M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €9.0K | €215.0K |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €250.5M | €756.0M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €17.5M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €92.0M | €29.3M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | €1.57B | €533.2M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€12.7M | €0 |
| Comprehensive Income Attributable To Owners of Parent | €67.8M | €50.3M |
| Cost of Merchandise Sold | €56.4M | €0 |
| Cost of Sales Hotel Operations | €0 | €744.0K |
| Current Derivative Financial Assets | €0 | €1.8M |
| Current Loans and Receivables | €234.5M | €719.3M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | €168.8M | €191.7M |
| Current Tax Assets Current | €2.2M | €1.5M |
| Current Tax Liabilities Current | €4.6M | €437.0K |
| Deferred Tax Assets | €90.1M | €92.9M |
| Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €11.9M | €1.1M |
| Equity and Liabilities | €6.54B | €7.19B |
| Gains Losses On Disposals of Noncurrent Assets | €29.0K | €1.3M |
| Gains Losses On Fair Value Adjustment Investment Property | -€12.9M | -€18.5M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -€887.0K | -€1.2M |
| Increase Decrease In Cash and Cash Equivalents | €79.8M | -€20.5M |
| Increase Decrease Through Acquisition of Subsidiary | €153.3M | — |
| Interest Expense | €156.1M | €149.0M |
| Interest Paid Classified As Financing Activities | €116.8M | €112.7M |
| Interest Received Classified As Investing Activities | €229.2M | €166.5M |
| Investment Accounted For Using Equity Method | €16.8M | €16.9M |
| Investment Property | €2.13B | €1.59B |
| Issued Capital | €13.1M | €13.1M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €5.6M | €0 |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | €51.7M | €54.6M |
| Noncurrent Loans and Receivables | €3.48B | €4.32B |
| Noncurrent Portion of Noncurrent Loans Received | €4.00B | €4.97B |
| Other Cash Payments To Acquire Interests In Joint Ventures Classified As Investing Activities | €0 | €7.0M |
| Other Comprehensive Income | -€10.5M | €3.9M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €745.0K | -€7.8M |
| Other Comprehensive Income Before Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income | -€5.6M | -€7.1M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€6.6M | €17.5M |
| Other Current Financial Liabilities | €371.2M | €373.6M |
| Other Current Nonfinancial Assets | €16.6M | €11.2M |
| Other Current Nonfinancial Liabilities | €3.1M | €1.2M |
| Other Current Receivables | €280.7M | €238.9M |
| Other Expense By Nature | €946.0K | €165.0K |
| Other Finance Income Cost | -€23.6M | -€29.7M |
| Other Noncurrent Financial Liabilities | €22.2M | €14.0M |
| Other Noncurrent Receivables | €117.0K | €72.0K |
| Other Reserves | €133.9M | €144.4M |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €57.6M | €0 |
| Proceeds From Sales of Investment Property | €6.6M | €346.0K |
| Profit Loss From Continuing Operations | €65.6M | €46.4M |
| Purchase of Investment Property | €35.5M | €43.3M |
| Rental Income From Investment Property | €56.4M | €35.9M |
| Rental Income From Investment Property Net of Direct Operating Expense | €47.0M | €32.8M |
| Retained Earnings | €509.9M | €514.9M |
| Revenue From Hotel Operations | €0 | €841.0K |
| Revenue From Interest | €235.0M | €267.8M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €9.0K | €215.0K |
| Share Premium | €784.7M | €784.7M |
| Trade and Other Current Payables To Trade Suppliers | €27.4M | €22.5M |
Methodology
Every line item above is a fact tagged in CPI FIM 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.