EXOSENS financials
EXOSENS
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500R3AKTPEDO9EG76 Financial statements
(EUR, as reported — unscaled; 91 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €135.4M | €107.4M |
| Raw materials & consumables used | €118.5M | €97.4M |
| Operating profit (EBIT) | €102.0M | €76.8M |
| Net finance income / (cost) | -€13.8M | -€31.1M |
| Profit before tax | €88.2M | €45.7M |
| Income tax expense | €18.0M | €11.6M |
| Profit for the year | €42.7M | €30.7M |
| Total comprehensive income | €36.5M | €31.9M |
| Per share | ||
| Basic EPS | €0.84 | €0.61 |
| Diluted EPS | €0.84 | €0.61 |
| Cash flow statement | ||
| Net cash from operating activities | €107.3M | €98.7M |
| Net cash from investing activities | -€121.2M | -€71.4M |
| Net cash from financing activities | -€25.2M | €76.9M |
| Dividends paid | €5.1M | €0 |
| Lease liability payments | €3.4M | €2.2M |
| Balance sheet | ||
| Total assets | €878.9M | €817.0M |
| Non-current assets | €598.6M | €502.8M |
| Property, plant & equipment | €113.1M | €93.6M |
| Right-of-use assets | €15.0M | €10.6M |
| Intangible assets & goodwill | €233.3M | €189.5M |
| Current assets | €280.2M | €314.2M |
| Inventories | €105.1M | €93.0M |
| Trade & other receivables | €73.1M | €71.0M |
| Cash & equivalents | €68.6M | €117.2M |
| Total equity | €445.7M | €412.6M |
| — attributable to owners | €445.7M | €412.6M |
| Non-current liabilities | €319.5M | €297.4M |
| Long-term borrowings | €249.3M | €247.8M |
| Lease liabilities (non-current) | €13.6M | €8.2M |
| Current liabilities | €113.7M | €107.0M |
| Lease liabilities (current) | €3.0M | €2.7M |
| Deferred tax liabilities | €34.6M | €20.6M |
| Derived metrics | ||
| Operating margin | 21.8% | 20.0% |
| Net margin | 9.1% | 8.0% |
| Return on equity | 9.6% | 7.4% |
| Cash conversion ratio | 2.51× | 3.22× |
| Other reported items | ||
| Adjustments For Income Tax Expense | €18.0M | €11.6M |
| Adjustments For Sharebased Payments | €5.7M | €2.9M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €68.5M | €115.6M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €2.0K |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €69.7M | €31.4M |
| Comprehensive Income Attributable To Owners of Parent | €36.5M | €31.9M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €493.0K | €2.5M |
| Current Derivative Financial Assets | €146.0K | €6.0K |
| Current Derivative Financial Liabilities | €76.0K | €136.0K |
| Deferred Tax Assets | €6.9M | €0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €0 | €0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.00 | €0.00 |
| Dividends Recognised As Distributions To Owners Per Share | €0.00 | €0.00 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€776.0K | €377.0K |
| Equity and Liabilities | €878.9M | €817.0M |
| Gains Losses On Change In Fair Value of Derivatives | -€3.4M | €2.9M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €17.0K | €0 |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€133.0K | €10.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €18.6M | €6.7M |
| Increase Decrease In Cash and Cash Equivalents | -€39.8M | €104.6M |
| Increase Decrease In Cash and Cash Equivalents Discontinued Operations | -€7.4M | -€4.4M |
| Increase Decrease In Working Capital | €20.5M | €8.5M |
| Increase Decrease Through Treasury Share Transactions | -€8.8M | — |
| Intangible Assets Other Than Goodwill | €225.8M | €204.9M |
| Issue of Equity | €4.3M | €192.2M |
| Issued Capital | €21.6M | €21.6M |
| Noncurrent Provisions For Employee Benefits | €7.9M | €7.5M |
| Other Adjustments For Noncash Items | €4.8M | €2.5M |
| Other Comprehensive Income | -€6.2M | €1.2M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €70.0K | €0 |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€532.0K | €38.0K |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €52.0K | €0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€5.8M | €1.2M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€399.0K | €29.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€5.8M | €1.2M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -€399.0K | €29.0K |
| Other Finance Income Cost | €1.6M | €1.6M |
| Other Inflows Outflows of Cash Classified As Financing Activities | -€38.0K | -€30.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€1.4M | -€40.0K |
| Other Noncurrent Assets | €625.0K | €857.0K |
| Payments For Debt Issue Costs | €0 | €7.0M |
| Payments For Share Issue Costs | €0 | €7.8M |
| Proceeds From Current Borrowings | €33.0K | €177.0K |
| Proceeds From Government Grants Classified As Investing Activities | €0 | €0 |
| Proceeds From Noncurrent Borrowings | €1.4M | €250.0M |
| Profit Loss From Continuing Operations | €70.2M | €34.1M |
| Profit Loss From Discontinued Operations | -€27.5M | -€3.4M |
| Reduction of Issued Capital | €0 | €18.0M |
| Repayments of Current Borrowings | €2.7M | €4.8M |
| Repayments of Noncurrent Borrowings | €950.0K | €307.6M |
| Revenue From Contracts With Customers | €468.2M | €383.4M |
| Services Expense | €72.2M | €63.6M |
| Share Premium | €346.8M | €342.5M |
| Tax Expense Other Than Income Tax Expense | €2.1M | €1.6M |
| Trade and Other Current Payables To Trade Suppliers | €31.2M | €26.0M |
Methodology
Every line item above is a fact tagged in EXOSENS'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.