"EMAK S.P.A." financials
"EMAK S.P.A."
Country: IT Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
815600A9C09D82FF2B66 Financial statements
(EUR, as reported — unscaled; 96 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €601.9M | €566.3M |
| Other income | €5.1M | €5.5M |
| Employee benefits expense | €120.5M | €105.0M |
| Raw materials & consumables used | €323.5M | €298.3M |
| Operating profit (EBIT) | €24.4M | €37.2M |
| Finance costs | €18.1M | €17.8M |
| Profit before tax | €10.5M | €25.4M |
| Income tax expense | €4.0M | €5.5M |
| Profit for the year | €6.5M | €19.9M |
| — attributable to owners | €5.8M | €19.1M |
| — attributable to NCI | -€745.0K | -€847.0K |
| Total comprehensive income | €2.9M | €17.7M |
| Per share | ||
| Basic EPS | €0.04 | €0.12 |
| Diluted EPS | €0.04 | €0.12 |
| Free cash flow / share | €0.05 | €0.20 |
| Cash flow statement | ||
| Net cash from operating activities | €32.6M | €57.1M |
| Income taxes paid | €6.7M | €9.2M |
| Net cash from investing activities | -€35.7M | -€43.9M |
| Net cash from financing activities | -€7.3M | -€20.6M |
| Dividends paid | €7.6M | €10.8M |
| Lease liability payments | €8.6M | €7.8M |
| Net change in cash | -€10.3M | -€7.4M |
| Balance sheet | ||
| Total assets | €715.5M | €688.0M |
| Non-current assets | €250.2M | €243.4M |
| Property, plant & equipment | €93.2M | €86.0M |
| Right-of-use assets | €41.7M | €41.9M |
| Intangible assets & goodwill | €67.2M | €72.6M |
| Current assets | €465.3M | €444.6M |
| Inventories | €251.7M | €234.7M |
| Trade & other receivables | €133.6M | €121.9M |
| Cash & equivalents | €69.2M | €75.7M |
| Total equity | €280.3M | €283.7M |
| — attributable to owners | €275.9M | €279.4M |
| Non-controlling interests | €4.4M | €4.3M |
| Non-current liabilities | €215.8M | €193.6M |
| Lease liabilities (non-current) | €35.6M | €36.4M |
| Current liabilities | €219.4M | €210.8M |
| Lease liabilities (current) | €8.6M | €7.5M |
| Trade & other payables | €128.1M | €109.8M |
| Deferred tax liabilities | €9.0M | €8.0M |
| Derived metrics | ||
| Free cash flow | €8.5M | €34.3M |
| Operating margin | 4.1% | 6.6% |
| Net margin | 1.1% | 3.5% |
| Return on equity | 2.3% | 7.0% |
| Cash conversion ratio | 5.02× | 2.87× |
| Capex coverage | 1.35× | 2.50× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€14.4M | €12.0M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€10.3M | €314.0K |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €36.5M | €29.1M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -€39.0K | -€225.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | €14.3M | -€4.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€236.0K | -€183.0K |
| Adjustments For Provisions | €450.0K | €292.0K |
| Bank Overdrafts Classified As Cash Equivalents | €4.1M | €2.8M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €65.1M | €72.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€386.0K | -€844.0K |
| Comprehensive Income Attributable To Owners of Parent | €2.6M | €16.9M |
| Current Derivative Financial Assets | €370.0K | €1.0M |
| Current Derivative Financial Liabilities | €978.0K | €603.0K |
| Current Financial Liabilities | €74.3M | €86.4M |
| Current Tax Assets Current | €10.4M | €11.2M |
| Current Tax Liabilities Current | €4.9M | €4.7M |
| Deferred Tax Assets | €13.5M | €11.5M |
| Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €36.5M | €29.1M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €7.3M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.03 | — |
| Dividends Received From Associates Classified As Investing Activities | €4.0K | €2.0K |
| Dividends Recognised As Distributions To Owners Per Share | €0.03 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €2.5M | -€3.1M |
| Equity and Liabilities | €715.5M | €688.0M |
| Finance Income | €4.8M | €5.6M |
| Income Tax Relating To Components of Other Comprehensive Income | -€14.0K | €11.0K |
| Increase Decrease In Cash and Cash Equivalents | -€7.9M | -€10.4M |
| Increase Decrease Through Transfers and Other Changes Equity | €1.3M | -€230.0K |
| Intangible Assets Other Than Goodwill | €32.5M | €29.2M |
| Interest Paid Classified As Operating Activities | €14.0M | €11.7M |
| Interest Received Classified As Operating Activities | €1.7M | €1.1M |
| Investments In Subsidiaries Joint Ventures and Associates | €806.0K | €802.0K |
| Net Foreign Exchange Gain | -€654.0K | €418.0K |
| Noncurrent Financial Liabilities | €161.3M | €138.5M |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | €8.0K | €8.0K |
| Noncurrent Provisions For Employee Benefits | €6.5M | €6.1M |
| Other Comprehensive Income | -€3.6M | -€2.2M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -€3.6M | -€2.2M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €50.0K | -€43.0K |
| Other Current Financial Assets | €38.0K | €59.0K |
| Other Expense By Nature | €116.2M | €102.9M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €73.0K | -€262.0K |
| Other Longterm Provisions | €2.7M | €2.9M |
| Other Noncurrent Financial Assets | €1.2M | €1.3M |
| Other Noncurrent Liabilities | €730.0K | €1.7M |
| Other Noncurrent Receivables | €97.0K | €96.0K |
| Other Shortterm Provisions | €2.5M | €1.8M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €236.0K | €183.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €24.1M | €22.9M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €4.0K | €2.0K |
Methodology
Every line item above is a fact tagged in "EMAK S.P.A."'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.