EUROAPI SASU financials
EUROAPI SASU
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
9695002FT7GGI3CKKJ14 ISIN: FR0014008VX5 Financial statements
(EUR, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Cost of sales | €707.7M | €776.8M |
| Gross profit | €144.8M | €142.4M |
| Operating profit (EBIT) | -€130.6M | -€120.4M |
| Finance costs | €11.7M | €28.1M |
| Profit before tax | -€138.2M | -€139.6M |
| Income tax expense | €72.9M | -€9.0M |
| Profit for the year | -€211.2M | -€130.6M |
| — attributable to owners | -€211.2M | -€130.6M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | -€197.0M | -€144.7M |
| Per share | ||
| Basic EPS | €-2.23 | €-1.38 |
| Diluted EPS | €-2.23 | €-1.38 |
| Free cash flow / share | €0.53 | €0.16 |
| Cash flow statement | ||
| Net cash from operating activities | €128.5M | €122.9M |
| Net cash from investing activities | -€77.0M | -€108.0M |
| Net cash from financing activities | -€13.3M | €26.5M |
| Lease liability payments | €5.4M | €5.5M |
| Balance sheet | ||
| Total assets | €1.30B | €1.49B |
| Non-current assets | €536.3M | €659.2M |
| Property, plant & equipment | €450.9M | €491.3M |
| Right-of-use assets | €35.7M | €38.0M |
| Intangible assets & goodwill | €0 | €0 |
| Current assets | €768.4M | €830.3M |
| Inventories | €495.2M | €524.2M |
| Trade & other receivables | €114.9M | €161.3M |
| Cash & equivalents | €113.8M | €73.0M |
| Total equity | €788.0M | €983.5M |
| — attributable to owners | €788.0M | €983.5M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €221.6M | €194.7M |
| Lease liabilities (non-current) | €16.3M | €13.2M |
| Current liabilities | €295.1M | €311.2M |
| Lease liabilities (current) | €3.6M | €5.3M |
| Deferred tax liabilities | €0 | €0 |
| Derived metrics | ||
| Free cash flow | €50.0M | €14.9M |
| Return on equity | -26.8% | -13.3% |
| Cash conversion ratio | -0.61× | -0.94× |
| Capex coverage | 1.64× | 1.14× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 94.9M | 94.6M |
| Adjustments For Decrease Increase In Inventories | €38.9M | €94.0M |
| Adjustments For Decrease Increase In Trade Account Receivable | €45.4M | €52.2M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €140.5M | €76.8M |
| Adjustments For Income Tax Expense | €72.9M | -€9.0M |
| Adjustments For Increase Decrease In Trade Account Payable | €1.6M | -€46.8M |
| Adjustments For Sharebased Payments | €1.5M | €2.7M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | — | €4.1M |
| Cash and Cash Equivalents Classified As Part of Disposal Group Held For Sale | — | €2.2M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €113.8M | €75.2M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €1.5M | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | €8.4M | -€36.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | -€197.0M | -€144.7M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €45.5M | €50.6M |
| Deferred Tax Assets | €18.5M | €87.2M |
| Distribution and Administrative Expense | €35.5M | €37.6M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €0 | €0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €300.0K | -€600.0K |
| Equity and Liabilities | €1.30B | €1.49B |
| Expense of Restructuring Activities | €60.9M | €93.1M |
| Finance Income | €4.2M | €9.0M |
| Gains Losses On Disposals of Noncurrent Assets | €4.4M | €0 |
| Gains Losses On Exchange Differences On Translation Net of Tax | €4.3M | -€18.1M |
| General and Administrative Expense | €80.3M | €89.4M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €77.8M | €18.8M |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €1.5M | €1.6M |
| Increase Decrease In Cash and Cash Equivalents | €38.6M | €40.8M |
| Increase Decrease Through Change In Discount Rate Other Provisions | €4.0M | €14.9M |
| Increase Decrease Through Exercise of Options | €1.5M | €2.7M |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | €0 |
| Increase Decrease Through Treasury Share Transactions | €0 | -€100.0K |
| Intangible Assets Other Than Goodwill | €26.7M | €38.1M |
| Interest Paid Classified As Financing Activities | €3.7M | €16.9M |
| Issue of Equity | €0 | €0 |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €15.2M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €0 | €27.2M |
| Noncurrent Provisions | €150.6M | €164.4M |
| Other Adjustments To Reconcile Profit Loss | €10.5M | €25.8M |
| Other Comprehensive Income | €14.2M | -€14.1M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €11.4M | €5.6M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €4.3M | -€18.1M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €9.9M | €4.0M |
| Other Current Assets | €44.5M | €44.6M |
| Other Current Nonfinancial Liabilities | €135.5M | €135.4M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €200.0K | €700.0K |
| Other Noncurrent Assets | €4.4M | €4.6M |
| Other Noncurrent Liabilities | €54.7M | €17.1M |
| Other Operating Income Expense | €1.8M | €2.0M |
| Other Revenue | €4.4M | €7.3M |
| Payments For Debt Issue Costs | €3.3M | — |
| Payments To Acquire Or Redeem Entitys Shares | €0 | €100.0K |
| Payments To and On Behalf of Employees | €8.9M | — |
| Proceeds From Issuing Shares | €0 | €0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €78.5M | €108.0M |
| Research and Development Expense | €27.3M | €25.8M |
| Revenue From Sale of Goods | €848.2M | €911.9M |
| Trade and Other Current Payables To Trade Suppliers | €110.5M | €104.9M |
| Weighted Average Shares | 94.7M | 94.5M |
Methodology
Every line item above is a fact tagged in EUROAPI SASU'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.