FREQUENTIS AG financials
FREQUENTIS AG
Country: AT Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
529900N7I4DSM16GF659 Financial statements
(EUR, as reported — unscaled; 115 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €580.1M | €480.3M |
| Other income | €13.8M | €11.5M |
| Employee benefits expense | €292.1M | €260.3M |
| Raw materials & consumables used | €156.1M | €113.1M |
| Depreciation & amortisation | €20.2M | €19.4M |
| Operating profit (EBIT) | €46.8M | €32.1M |
| Finance costs | €2.2M | €1.6M |
| Profit before tax | €45.8M | €32.8M |
| Income tax expense | €12.2M | €9.3M |
| Profit for the year | €33.7M | €23.5M |
| — attributable to owners | €28.3M | €22.0M |
| — attributable to NCI | €5.3M | €1.5M |
| Total comprehensive income | €32.4M | €23.6M |
| Per share | ||
| Basic EPS | €2.13 | €1.66 |
| Diluted EPS | €2.12 | €1.65 |
| Free cash flow / share | €2.26 | €0.91 |
| Cash flow statement | ||
| Cash generated from operations | €78.3M | €60.6M |
| Net cash from operating activities | €49.1M | €22.1M |
| Net cash from investing activities | -€9.6M | -€15.6M |
| Purchase of PP&E (capex) | €13.2M | €9.1M |
| Purchase of intangibles | €622.0K | €980.0K |
| Net cash from financing activities | -€7.6M | -€13.9M |
| Dividends paid | €3.6M | €3.2M |
| Proceeds from borrowings | €7.0M | €648.0K |
| Repayments of borrowings | €172.0K | €685.0K |
| Lease liability payments | €8.6M | €8.7M |
| Net change in cash | €31.9M | -€7.4M |
| Balance sheet | ||
| Total assets | €509.3M | €394.8M |
| Non-current assets | €104.4M | €103.5M |
| Property, plant & equipment | €69.0M | €70.3M |
| Intangible assets & goodwill | €8.6M | €8.6M |
| Current assets | €404.9M | €291.3M |
| Inventories | €51.8M | €32.9M |
| Trade & other receivables | €144.7M | €80.1M |
| Cash & equivalents | €97.2M | €67.0M |
| Total equity | €196.8M | €174.8M |
| — attributable to owners | €193.8M | €171.9M |
| Non-controlling interests | €3.0M | €2.9M |
| Non-current liabilities | €90.4M | €87.4M |
| Lease liabilities (non-current) | €39.8M | €41.3M |
| Current liabilities | €222.1M | €132.6M |
| Lease liabilities (current) | €9.3M | €8.1M |
| Trade & other payables | €33.8M | €23.4M |
| Deferred tax liabilities | €9.4M | €10.0M |
| Derived metrics | ||
| Free cash flow | €35.9M | €12.9M |
| Operating margin | 8.1% | 6.7% |
| Net margin | 5.8% | 4.9% |
| Return on equity | 17.1% | 13.5% |
| Cash conversion ratio | 1.46× | 0.94× |
| Capex coverage | 3.73× | 2.42× |
| Other reported items | ||
| Additional Paidin Capital | €21.1M | €21.1M |
| Adjustments For Decrease Increase In Inventories | -€18.9M | -€6.3M |
| Adjustments For Decrease Increase In Other Operating Receivables | -€714.0K | -€1.8M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€63.5M | €978.0K |
| Adjustments For Depreciation and Amortisation Expense | €20.2M | €22.0M |
| Adjustments For Fair Value Gains Losses | €128.0K | €482.0K |
| Adjustments For Finance Costs | €1.3M | €626.0K |
| Adjustments For Increase Decrease In Other Operating Payables | €3.3M | €401.0K |
| Adjustments For Increase Decrease In Trade Account Payable | €10.5M | €4.0M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€932.0K | -€529.0K |
| Adjustments For Provisions | €11.2M | €5.5M |
| Adjustments For Undistributed Profits of Associates | €344.0K | €355.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €323.0K | -€480.0K |
| Cash Flows From Used In Decrease Increase In Shortterm Deposits and Investments | -€33.6M | -€52.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €712.0K | €925.0K |
| Changes In Inventories of Finished Goods and Work In Progress | -€3.3M | -€2.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | €5.4M | €1.6M |
| Comprehensive Income Attributable To Owners of Parent | €27.1M | €22.0M |
| Current Contract Assets | €68.2M | €70.9M |
| Current Contract Liabilities | €109.0M | €57.6M |
| Current Provisions | €27.7M | €19.0M |
| Current Tax Assets Current | €3.4M | €2.6M |
| Current Tax Liabilities Current | €9.5M | €2.4M |
| Current Unsecured Bank Loans Received and Current Portion of Noncurrent Unsecured Bank Loans Received | €6.6M | €126.0K |
| Deferred Tax Assets | €8.0M | €4.1M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €1.8M | €609.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€1.7M | €260.0K |
| Equity and Liabilities | €509.3M | €394.8M |
| Finance Income | €949.0K | €947.0K |
| Gains Losses Arising From Difference Between Previous Carrying Amount and Fair Value of Financial Assets Reclassified As Measured At Fair Value | €19.0K | €1.0M |
| Gains Losses On Exchange Differences On Translation Before Tax | -€2.4M | -€277.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €0 | €2.6M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €373.0K | €94.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €10.8M | €10.8M |
| Increase Decrease In Working Capital | -€17.2M | €27.3M |
| Increase Decrease Through Acquisition of Subsidiary | -€185.0K | — |
| Increase Decrease Through Transfers and Other Changes Equity | €195.0K | €72.0K |
| Increase Decrease Through Treasury Share Transactions | -€300.0K | €188.0K |
| Intangible Assets Other Than Goodwill | €12.6M | €15.4M |
| Interest Paid Classified As Operating Activities | €2.2M | €1.6M |
| Interest Received Classified As Operating Activities | €995.0K | €1.1M |
| Investment Accounted For Using Equity Method | €3.6M | €3.3M |
| Issued Capital | €13.3M | €13.3M |
| Noncurrent Portion of Noncurrent Unsecured Bank Loans Received | €0 | €23.0K |
| Noncurrent Provisions | €22.6M | €21.6M |
| Other Adjustments To Reconcile Profit Loss | €628.0K | €502.0K |
| Other Comprehensive Income | -€1.2M | €30.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €1.5M | €401.0K |
| Other Current Financial Assets | €3.4M | €1.5M |
| Other Current Financial Liabilities | €3.2M | €6.2M |
| Other Current Nonfinancial Assets | €17.6M | €18.8M |
| Other Current Nonfinancial Liabilities | €22.8M | €15.7M |
| Other Expense By Nature | €82.6M | €68.7M |
| Other Noncurrent Financial Assets | €2.6M | €1.8M |
| Other Noncurrent Financial Liabilities | €18.6M | €14.5M |
| Other Work Performed By Entity and Capitalised | €531.0K | €1.6M |
| Payments of Other Equity Instruments | €0 | €1.4M |
| Payments To Acquire Or Redeem Entitys Shares | €405.0K | €0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €132.0K | €0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €4.7M | €976.0K |
| Purchase of Other Longterm Assets Classified As Investing Activities | €850.0K | €1.0M |
| Reserve of Exchange Differences On Translation | -€2.7M | -€387.0K |
| Retained Earnings | €162.7M | €138.2M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €344.0K | €355.0K |
| Treasury Shares | €521.0K | €314.0K |
Methodology
Every line item above is a fact tagged in FREQUENTIS AG'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.