GAS PLUS financials
GAS PLUS
Country: IT Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
815600CF7B5169BBF109 ISIN: IT0004098510 Financial statements
(EUR, as reported — unscaled; 104 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €131.0M | €154.9M |
| Other income | €4.3M | €5.9M |
| Employee benefits expense | €7.9M | €7.7M |
| Raw materials & consumables used | €27.2M | €39.4M |
| Depreciation & amortisation | €23.7M | €23.4M |
| Operating profit (EBIT) | €29.9M | €47.9M |
| Finance costs | €10.3M | €11.4M |
| Profit before tax | €20.2M | €36.7M |
| Income tax expense | €7.6M | -€12.5M |
| Profit for the year | €12.5M | €49.2M |
| — attributable to owners | €12.5M | €49.2M |
| — attributable to NCI | -€1.0K | -€1.0K |
| Total comprehensive income | €9.0M | €44.7M |
| Per share | ||
| Basic EPS | €0.29 | €1.13 |
| Free cash flow / share | €0.85 | €0.01 |
| Cash flow statement | ||
| Net cash from operating activities | €47.7M | €19.2M |
| Income taxes paid | €9.4M | €17.4M |
| Net cash from investing activities | -€13.7M | -€17.0M |
| Purchase of PP&E (capex) | €11.1M | €19.0M |
| Purchase of intangibles | €3.2M | €5.5M |
| Net cash from financing activities | -€26.2M | -€11.6M |
| Dividends paid | €6.5M | €2.2M |
| Proceeds from borrowings | €32.5M | €17.4M |
| Repayments of borrowings | €54.5M | €25.9M |
| Lease liability payments | €977.0K | €1.0M |
| Balance sheet | ||
| Total assets | €518.8M | €513.9M |
| Non-current assets | €434.5M | €433.4M |
| Property, plant & equipment | €125.8M | €126.4M |
| Right-of-use assets | €11.9M | €13.7M |
| Intangible assets & goodwill | €884.0K | €884.0K |
| Current assets | €84.3M | €80.5M |
| Inventories | €3.8M | €4.1M |
| Trade & other receivables | €36.9M | €31.2M |
| Cash & equivalents | €29.1M | €21.1M |
| Total equity | €231.1M | €229.0M |
| — attributable to owners | €231.0M | €228.8M |
| Non-controlling interests | €133.0K | €148.0K |
| Non-current liabilities | €189.3M | €179.8M |
| Lease liabilities (non-current) | €2.7M | €2.8M |
| Current liabilities | €98.5M | €105.2M |
| Lease liabilities (current) | €951.0K | €866.0K |
| Deferred tax liabilities | €11.2M | €11.6M |
| Derived metrics | ||
| Free cash flow | €36.6M | €238.0K |
| Operating margin | 22.8% | 30.9% |
| Net margin | 9.6% | 31.8% |
| Return on equity | 5.4% | 21.5% |
| Cash conversion ratio | 3.80× | 0.39× |
| Capex coverage | 4.30× | 1.01× |
| Other reported items | ||
| Adjustments For Amortisation Expense | €10.3M | €12.0M |
| Adjustments For Decrease Increase In Inventories | €738.0K | -€904.0K |
| Adjustments For Decrease Increase In Trade Account Receivable | -€4.2M | €19.2M |
| Adjustments For Finance Income Cost | -€4.3M | -€5.4M |
| Adjustments For Income Tax Expense | €7.6M | -€12.5M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | €50.0K | -€67.0K |
| Adjustments For Increase Decrease In Trade Account Payable | €5.3M | -€26.9M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€257.0K | -€3.4M |
| Adjustments For Provisions | €7.2M | €1.1M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€1.0K | -€1.0K |
| Comprehensive Income Attributable To Owners of Parent | €9.0M | €44.7M |
| Current Financial Assets At Fair Value Through Other Comprehensive Income | €0 | €3.0M |
| Current Financial Liabilities | €38.7M | €59.7M |
| Current Tax Assets Current | €421.0K | €240.0K |
| Current Tax Liabilities Current | €1.2M | €4.7M |
| Deferred Tax Assets | €40.5M | €39.5M |
| Dividends Received Classified As Operating Activities | €0 | €331.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €218.0K | €188.0K |
| Equity and Liabilities | €518.8M | €513.9M |
| Finance Income | €639.0K | €226.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -€8.5M | €2.6M |
| Income Tax Relating To Availableforsale Financial Assets of Other Comprehensive Income | €0 | €0 |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | -€1.4M | -€324.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €35.0K | -€19.0K |
| Increase Decrease In Cash and Cash Equivalents | €8.0M | -€9.1M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | -€304.0K | -€31.0K |
| Intangible Assets Other Than Goodwill | €254.6M | €252.0M |
| Issued Capital | €23.4M | €23.4M |
| Liabilities | €287.7M | €285.0M |
| Noncurrent Financial Liabilities | €10.5M | €8.7M |
| Noncurrent Provisions For Employee Benefits | €4.8M | €4.7M |
| Other Adjustments For Noncash Items | €0 | -€331.0K |
| Other Comprehensive Income | -€3.6M | -€4.6M |
| Other Comprehensive Income Before Tax Availableforsale Financial Assets | €0 | -€3.4M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | -€5.3M | -€1.3M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | €226.0K | -€84.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €144.0K | -€79.0K |
| Other Comprehensive Income Net of Tax Availableforsale Financial Assets | €0 | -€3.4M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | -€3.9M | -€977.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €109.0K | -€60.0K |
| Other Current Payables | €22.3M | €14.6M |
| Other Current Receivables | €14.2M | €20.9M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €0 | -€31.0K |
| Other Longterm Provisions | €157.5M | €149.6M |
| Other Noncurrent Assets | €749.0K | €953.0K |
| Other Noncurrent Payables | €2.6M | €2.4M |
| Other Operating Income Expense | -€5.1M | €3.4M |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €140.0K | €0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €492.0K | €0 |
| Retained Earnings Excluding Profit Loss For Reporting Period | €111.9M | €69.5M |
| Retained Earnings Profit Loss For Reporting Period | €12.5M | €49.2M |
| Revenue and Operating Income | €135.3M | €160.8M |
| Services Expense | €50.1M | €43.2M |
| Trade and Other Current Payables To Trade Suppliers | €30.6M | €25.4M |
| Treasury Shares | €9.6M | €9.6M |
Methodology
Every line item above is a fact tagged in GAS PLUS'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.