EPSILON NET - ΑΝΩΝΥΜΗ ΕΤΑΙΡΕΙΑ ΠΛΗΡΟΦΟΡΙΚΗΣ, ΕΚΠΑΙΔΕΥΣΗΣ ΚΑΙ ΠΡΟΪΟΝΤΩΝ ΥΨΗΛΗΣ ΤΕΧΝΟΛΟΓΙΑΣ financials
EPSILON NET - ΑΝΩΝΥΜΗ ΕΤΑΙΡΕΙΑ ΠΛΗΡΟΦΟΡΙΚΗΣ, ΕΚΠΑΙΔΕΥΣΗΣ ΚΑΙ ΠΡΟΪΟΝΤΩΝ ΥΨΗΛΗΣ ΤΕΧΝΟΛΟΓΙΑΣ
Country: GR Reporting currency: EUR Latest annual report: 2023-12-31
LEI:
2138007CWC1NYS6B6N87 Financial statements
(EUR, as reported — unscaled; 109 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | €93.2M | €75.1M |
| Cost of sales | €35.8M | €29.9M |
| Gross profit | €57.4M | €45.2M |
| Other income | €1.5M | €1.3M |
| Operating profit (EBIT) | €25.5M | €15.9M |
| Finance costs | €1.4M | €910.3K |
| Profit before tax | €27.2M | €15.7M |
| Income tax expense | €7.1M | €3.1M |
| Profit for the year | €20.0M | €12.6M |
| — attributable to owners | €18.5M | €11.0M |
| — attributable to NCI | €1.6M | €1.6M |
| Total comprehensive income | €20.1M | €12.3M |
| Per share | ||
| Basic EPS | €0.34 | €0.20 |
| Cash flow statement | ||
| Net cash from operating activities | €29.7M | €14.5M |
| Net cash from investing activities | -€23.8M | -€11.2M |
| Net cash from financing activities | -€8.3M | -€1.8M |
| Dividends paid | €4.5M | €2.1M |
| Proceeds from borrowings | €4.1M | €8.4M |
| Repayments of borrowings | €6.9M | €7.8M |
| Lease liability payments | €948.8K | €687.7K |
| Balance sheet | ||
| Total assets | €125.0M | €106.5M |
| Non-current assets | €57.7M | €46.5M |
| Property, plant & equipment | €9.9M | €7.0M |
| Intangible assets & goodwill | €22.7M | €12.3M |
| Current assets | €67.3M | €60.0M |
| Inventories | €1.7M | €377.5K |
| Cash & equivalents | €25.4M | €26.6M |
| Total equity | €60.8M | €58.3M |
| — attributable to owners | €58.1M | €45.4M |
| Non-controlling interests | €2.7M | €12.8M |
| Non-current liabilities | €16.9M | €12.5M |
| Long-term borrowings | €9.9M | €7.8M |
| Lease liabilities (non-current) | €3.6M | €3.0M |
| Current liabilities | €47.4M | €35.7M |
| Current portion of long-term borrowings | €4.0M | €8.6M |
| Lease liabilities (current) | €1.0M | €777.5K |
| Derived metrics | ||
| Operating margin | 27.3% | 21.2% |
| Net margin | 21.5% | 16.8% |
| Return on equity | 32.9% | 21.6% |
| Cash conversion ratio | 1.48× | 1.15× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 55.0M | 55.0M |
| Adjustments For Decrease Increase In Inventories | €38.5K | -€117.7K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€3.0M | -€10.9M |
| Adjustments For Depreciation and Amortisation Expense | €3.7M | €3.4M |
| Adjustments For Finance Costs | €1.2M | €875.7K |
| Adjustments For Increase Decrease In Trade and Other Payables | €6.3M | €3.2M |
| Adjustments For Provisions | €310.9K | €669.8K |
| Adjustments For Sharebased Payments | €1.9M | €5.7M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €3.1M | €994.7K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €1.1K | -€328 |
| Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013 | €1.1M | €1.9M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €7.8M | €0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €24.7M | €8.2M |
| Comprehensive Income Attributable To Noncontrolling Interests | €1.6M | €1.6M |
| Comprehensive Income Attributable To Owners of Parent | €18.5M | €10.7M |
| Current Finance Lease Receivables | €5.6K | €3.8K |
| Current Financial Assets At Fair Value Through Profit Or Loss | €0 | €0 |
| Current Tax Liabilities | €14.6M | €10.7M |
| Deferred Tax Assets | €955.5K | €2.0M |
| Diluted Earnings Loss Per Share From Continuing Operations | €0.34 | €0.20 |
| Dividends Received Classified As Investing Activities | €103.6K | €51.8K |
| Equity and Liabilities | €125.0M | €106.5M |
| Finance Costs Paid Classified As Operating Activities | €1.1M | €874.3K |
| Finance Income | €2.6M | €134.5K |
| Financial Assets Measured At Fair Value Through Other Comprehensive Income | €2.5M | €2.8M |
| Gains Losses On Exchange Differences On Translation Net of Tax | €9.2K | -€700 |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Before Tax | €150.8K | -€230.7K |
| General and Administrative Expense | €3.6M | €2.7M |
| Income Tax Relating To Financial Assets Measured At Fair Value Through Other Comprehensive Income | -€1.8K | €0 |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€25.2K | -€8.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €3.7M | €2.2M |
| Increase Decrease In Cash and Cash Equivalents | -€2.4M | €1.4M |
| Increase Decrease Through Acquisition of Subsidiary | €809.8K | €641.2K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€15.8M | — |
| Increase Decrease Through Exercise of Options | €1.9M | €5.7M |
| Increase Decrease Through Transfer To Statutory Reserve | €0 | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | — |
| Intangible Assets Other Than Goodwill | €19.4M | €14.3M |
| Interest Received Classified As Investing Activities | €435.1K | €30.3K |
| Investment Property | €0 | €2.3M |
| Investments In Associates | €1.9M | €5.3M |
| Investments In Subsidiaries | €0 | €0 |
| Investments Other Than Investments Accounted For Using Equity Method | €69.0K | €72.2K |
| Issue of Equity | — | €360.0K |
| Issued Capital | €4.1M | €4.1M |
| Liabilities | €64.2M | €48.2M |
| Noncurrent Finance Lease Receivables | €26.8K | €9.6K |
| Noncurrent Provisions For Employee Benefits | €2.1M | €1.5M |
| Other Comprehensive Income | €84.1K | -€335.4K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€114.6K | -€36.3K |
| Other Current Liabilities | €14.6M | €7.8M |
| Other Current Receivables | €6.3M | €4.2M |
| Other Expense By Function | €1.2M | €1.4M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €0 | -€16.1K |
| Other Inflows Outflows of Cash Classified As Investing Activities | €0 | -€8.3K |
| Other Noncurrent Assets | €203.7K | €176.4K |
| Other Noncurrent Liabilities | €1.2M | €139.4K |
| Other Reserves | €7.5M | €4.8M |
| Proceeds From Contributions of Noncontrolling Interests | €20.8K | €50.8K |
| Proceeds From Issuing Shares | €0 | €360.0K |
| Research and Development Expense | €16.2M | €16.9M |
| Retained Earnings | €41.6M | €31.6M |
| Selling Expense | €12.5M | €9.8M |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Not Be Reclassified To Profit Or Loss Net of Tax | €11.6K | -€75.7K |
| Share of Profit Loss of Associates Accounted For Using Equity Method | €520.9K | €577.3K |
| Share Premium | €4.9M | €4.9M |
| Trade and Other Payables | €13.2M | €7.8M |
| Trade and Other Receivables | €33.9M | €28.8M |
| Weighted Average Shares | 54.2M | 54.0M |
Methodology
Every line item above is a fact tagged in EPSILON NET - ΑΝΩΝΥΜΗ ΕΤΑΙΡΕΙΑ ΠΛΗΡΟΦΟΡΙΚΗΣ, ΕΚΠΑΙΔΕΥΣΗΣ ΚΑΙ ΠΡΟΪΟΝΤΩΝ ΥΨΗΛΗΣ ΤΕΧΝΟΛΟΓΙΑΣ'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.