ESI GROUP financials
ESI GROUP
Country: FR Reporting currency: EUR Latest annual report: 2022-12-31
LEI:
969500SJCEYK6O6RXV95 Financial statements
(EUR, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | €133.9M | €132.6M |
| Cost of sales | €27.7M | €29.7M |
| Operating profit (EBIT) | €25.4M | -€16.5M |
| Net finance income / (cost) | -€1.3M | -€883.0K |
| Profit before tax | €24.2M | -€17.3M |
| Income tax expense | €8.8M | €1.2M |
| Profit for the year | €15.4M | -€18.6M |
| — attributable to owners | €15.4M | -€18.6M |
| — attributable to NCI | -€26.0K | -€10.0K |
| Total comprehensive income | €16.9M | -€16.5M |
| Per share | ||
| Basic EPS | €2.69 | €-3.26 |
| Diluted EPS | €2.63 | €-3.26 |
| Cash flow statement | ||
| Income taxes paid | €2.9M | €2.6M |
| Net cash from investing activities | €19.4M | -€1.5M |
| Purchase of PP&E (capex) | €1.6M | €1.3M |
| Purchase of intangibles | €300.0K | €158.0K |
| Net cash from financing activities | -€15.4M | -€10.1M |
| Proceeds from borrowings | €365.0K | €716.0K |
| Lease liability payments | €4.9M | €5.7M |
| Balance sheet | ||
| Total assets | €199.8M | €200.6M |
| Non-current assets | €109.7M | €125.4M |
| Property, plant & equipment | €4.1M | €4.1M |
| Intangible assets & goodwill | €39.2M | €41.4M |
| Current assets | €90.1M | €75.2M |
| Trade & other receivables | €37.1M | €35.5M |
| Cash & equivalents | €41.6M | €30.3M |
| Total equity | €90.0M | €72.2M |
| — attributable to owners | €90.0M | €72.1M |
| Non-controlling interests | €2.0K | €86.0K |
| Non-current liabilities | €38.7M | €55.6M |
| Long-term borrowings | €22.8M | €33.8M |
| Lease liabilities (non-current) | €8.2M | €11.8M |
| Current liabilities | €71.0M | €72.8M |
| Lease liabilities (current) | €3.9M | €4.6M |
| Deferred tax liabilities | €0 | €0 |
| Derived metrics | ||
| Operating margin | 19.0% | -12.5% |
| Net margin | 11.5% | -14.0% |
| Return on equity | 17.1% | -25.7% |
| Other reported items | ||
| Actuarial Gains Losses Arising From Changes In Financial Assumptions Net of Tax Defined Benefit Plans | €1.3M | — |
| Adjustments For Decrease Increase In Trade Account Receivable | -€345.0K | -€1.0M |
| Adjustments For Income Tax Expense | €8.8M | €1.2M |
| Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities | -€4.3M | — |
| Adjustments For Increase Decrease In Trade Account Payable | €1.1M | -€1.5M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€15.9M | €21.0M |
| Adjustments For Sharebased Payments | €3.0M | €681.0K |
| Adjustments For Undistributed Profits of Associates | €99.0K | €80.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€899.0K | -€559.0K |
| Cash Flows From Used In Operating Activities Continuing Operations | €7.3M | €18.1M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €11.1M | €15.4M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€24.0K | -€8.0K |
| Comprehensive Income Attributable To Owners of Parent | €16.9M | -€16.5M |
| Current Accrued Expenses and Other Current Liabilities | €30.3M | €26.6M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €11.4M | €9.0M |
| Current Contract Liabilities | €16.1M | €20.3M |
| Current Prepaid Expenses | €3.8M | €2.9M |
| Current Provisions | €2.5M | €7.1M |
| Deferred Tax Assets | €13.4M | €18.5M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €28.0K | €1.4M |
| Equity and Liabilities | €199.8M | €200.6M |
| General and Administrative Expense | €23.9M | €21.7M |
| Hedging Instrument Assets | €205.0K | €229.0K |
| Hedging Instrument Liabilities | €34.0K | €4.0K |
| Increase Decrease In Cash and Cash Equivalents | €11.3M | €7.9M |
| Increase Decrease In Working Capital | €3.8M | -€2.7M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€347.0K | -€189.0K |
| Increase Decrease Through Sharebased Payment Transactions | €3.0M | €681.0K |
| Increase Decrease Through Transfers and Other Changes Equity | €3.0K | -€3.0K |
| Increase Decrease Through Treasury Share Transactions | -€2.2M | -€84.0K |
| Intangible Assets Other Than Goodwill | €33.2M | €40.5M |
| Interest Paid Classified As Operating Activities | €666.0K | €714.0K |
| Investments In Associates Accounted For Using Equity Method | €961.0K | €883.0K |
| Issue of Equity | €367.0K | €788.0K |
| Issued Capital | €18.2M | €18.2M |
| Other Comprehensive Income | €1.5M | €2.1M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €139.0K | €7.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€433.0K | €1.2M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €1.8M | €876.0K |
| Other Current Receivables | €7.6M | €6.4M |
| Other Inflows Outflows of Cash Classified As Investing Activities | €277.0K | -€33.0K |
| Other Noncurrent Financial Assets | €6.1M | €3.1M |
| Other Noncurrent Liabilities | €905.0K | €808.0K |
| Other Revenue | €1.3M | €449.0K |
| Payments From Changes In Ownership Interests In Subsidiaries | €0 | €380.0K |
| Payments To Acquire Or Redeem Entitys Shares | €2.2M | €84.0K |
| Proceeds From Issuing Shares | €367.0K | €788.0K |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €21.0M | €0 |
| Provisions For Employee Benefits | €6.7M | €9.1M |
| Research and Development Expense | €36.1M | €31.3M |
| Reserve of Exchange Differences On Translation | €205.0K | €577.0K |
| Retained Earnings Profit Loss For Reporting Period | €15.4M | -€18.6M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | €12.5M | €16.7M |
| Sales and Marketing Expense | €33.5M | €39.0M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €99.0K | €80.0K |
| Share Premium | €27.3M | €27.0M |
| Trade and Other Current Payables To Trade Suppliers | €6.9M | €5.3M |
Methodology
Every line item above is a fact tagged in ESI GROUP'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.