LAURENT-PERRIER financials
LAURENT-PERRIER
Country: FR Reporting currency: EUR Latest annual report: 2024-03-31
LEI:
96950036OIHAEGNGJ871 Financial statements
(EUR, as reported — unscaled; 100 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €312.5M | €307.8M |
| Cost of sales | €120.8M | €133.5M |
| Gross profit | €191.8M | €174.4M |
| Distribution costs | €71.5M | €65.6M |
| Administrative expenses | €25.3M | €23.3M |
| Operating profit (EBIT) | €95.1M | €84.9M |
| Net finance income / (cost) | -€8.9M | -€6.1M |
| Income tax expense | €22.1M | €19.8M |
| Profit for the year | €64.1M | €59.0M |
| — attributable to owners | €63.6M | €58.5M |
| — attributable to NCI | €540.0K | €520.0K |
| Total comprehensive income | €65.3M | €56.3M |
| Per share | ||
| Basic EPS | €10.74 | €9.90 |
| Diluted EPS | €10.70 | €9.89 |
| Free cash flow / share | €-0.30 | €9.58 |
| Cash flow statement | ||
| Net cash from operating activities | €11.7M | €64.9M |
| Net cash from investing activities | -€10.8M | -€7.2M |
| Net cash from financing activities | -€56.5M | -€76.8M |
| Dividends paid | €12.3M | €12.1M |
| Proceeds from borrowings | €12.6M | €2.0M |
| Repayments of borrowings | €56.9M | €66.7M |
| Net change in cash | -€55.6M | -€19.1M |
| Balance sheet | ||
| Total assets | €1.01B | €996.0M |
| Non-current assets | €257.8M | €250.7M |
| Property, plant & equipment | €224.2M | €216.5M |
| Intangible assets & goodwill | €26.0M | €26.0M |
| Current assets | €755.8M | €745.3M |
| Inventories | €644.1M | €592.8M |
| Trade & other receivables | €41.8M | €26.9M |
| Cash & equivalents | €51.2M | €106.9M |
| Total equity | €601.2M | €548.2M |
| — attributable to owners | €597.6M | €544.7M |
| Non-controlling interests | €3.6M | €3.5M |
| Non-current liabilities | €230.6M | €326.5M |
| Long-term borrowings | €180.0M | €279.8M |
| Current liabilities | €181.8M | €121.3M |
| Deferred tax liabilities | €25.6M | €24.8M |
| Derived metrics | ||
| Free cash flow | -€1.8M | €56.6M |
| Operating margin | 30.4% | 27.6% |
| Net margin | 20.5% | 19.2% |
| Return on equity | 10.7% | 10.8% |
| Cash conversion ratio | 0.18× | 1.10× |
| Capex coverage | 0.87× | 7.86× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 5.9M | 5.9M |
| Adjustments For Decrease Increase In Inventories | -€52.2M | -€39.1M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€15.0M | €18.5M |
| Adjustments For Income Tax Expense | €22.1M | €19.8M |
| Adjustments For Increase Decrease In Trade Account Payable | €1.7M | €21.5M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€920.0K | -€60.0K |
| Bank Overdrafts Classified As Cash Equivalents | €680.0K | €1.1M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €50.5M | €105.8M |
| Cash Equivalents | €51.2M | €106.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | €570.0K | €430.0K |
| Comprehensive Income Attributable To Owners of Parent | €64.7M | €55.9M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €58.9M | €4.2M |
| Current Payables On Social Security and Taxes Other Than Income Tax | €17.4M | €16.7M |
| Deferred Tax Assets | €850.0K | €810.0K |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €11.9M | €11.8M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €430.0K | €240.0K |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €12.4M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €2.10 | — |
| Dividends Recognised As Distributions To Owners Per Share | €2.00 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €350.0K | -€300.0K |
| Equity and Liabilities | €1.01B | €996.0M |
| Finance Income | €1.4M | €100.0K |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €0 | €0 |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | €710.0K | -€1.7M |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -€270.0K | €840.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €22.1M | €19.4M |
| Increase Decrease Through Transfers and Other Changes Equity | €10.0K | -€80.0K |
| Increase Decrease Through Treasury Share Transactions | €0 | €10.0K |
| Intangible Assets Other Than Goodwill | €3.7M | €3.6M |
| Interest Expense | €9.4M | €5.8M |
| Investment Accounted For Using Equity Method | €80.0K | €80.0K |
| Issued Capital | €22.6M | €22.6M |
| Liabilities | €412.4M | €447.8M |
| Noncurrent Financial Assets | €3.0M | €3.7M |
| Noncurrent Provisions | €21.1M | €19.0M |
| Other Adjustments For Noncash Items | €520.0K | €500.0K |
| Other Comprehensive Income | €1.2M | -€2.7M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | -€1.0M | €0 |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€1.0M | €3.2M |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | €2.8M | -€6.7M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €0 | €0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €300.0K | -€80.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €1.3M | -€2.6M |
| Other Current Assets | €18.7M | €18.7M |
| Other Current Liabilities | €4.7M | €2.7M |
| Other Finance Cost | €840.0K | €340.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | €1.2M | €790.0K |
| Other Noncurrent Liabilities | €3.9M | €2.9M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €930.0K | €60.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €13.5M | €8.3M |
| Reserve of Exchange Differences On Translation | -€970.0K | -€1.3M |
| Retained Earnings Profit Loss For Reporting Period | €63.6M | €58.5M |
| Revaluation Surplus | €52.7M | €51.0M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €0 | €0 |
| Share Premium | €22.7M | €22.7M |
| Trade and Other Current Payables To Trade Suppliers | €100.7M | €97.8M |
| Weighted Average Shares | 5.9M | 5.9M |
Methodology
Every line item above is a fact tagged in LAURENT-PERRIER'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.