LINGOTES ESPECIALES, S.A. financials

LINGOTES ESPECIALES, S.A.

Country: ES Reporting currency: EUR Latest annual report: 2024-12-31
LEI: 959800PV7FH0KLXNKE66
Source filing ↗
Financial statements (EUR, as reported — unscaled; 83 line items across 2 annual periods)
Line item 20242023
Income statement
Revenue €87.1M€96.8M
Other income €3.2M€2.6M
Employee benefits expense €24.9M€24.5M
Raw materials & consumables used €42.4M€45.4M
Depreciation & amortisation €6.6M€5.8M
Operating profit (EBIT) €3.2M€4.9M
Net finance income / (cost) -€916.4K-€640.9K
Finance costs €977.3K€647.3K
Profit before tax €2.3M€4.2M
Income tax expense €402.5K€1.0M
Profit for the year €1.9M€3.2M
— attributable to owners €1.9M€3.2M
Per share
Basic EPS €0.19€0.32
Free cash flow / share €-0.76€0.95
Cash flow statement
Net cash from operating activities €1.3M€18.4M
Net cash from investing activities -€9.4M-€9.4M
Purchase of PP&E (capex) €8.9M€9.0M
Purchase of intangibles €958.6K€592.2K
Net cash from financing activities €2.5M-€1.8M
Dividends paid €4.0M€4.0M
Proceeds from borrowings €13.6M€11.5M
Repayments of borrowings €7.2M€9.3M
Balance sheet
Total assets €101.4M€98.8M
Non-current assets €67.3M€63.3M
Property, plant & equipment €64.2M€60.9M
Current assets €34.1M€35.5M
Inventories €10.1M€7.9M
Trade & other receivables €16.0M€13.8M
Cash & equivalents €7.8M€13.5M
Total equity €43.9M€46.0M
Non-current liabilities €27.2M€21.9M
Lease liabilities (non-current) €1.5M€1.1M
Current liabilities €30.4M€31.0M
Lease liabilities (current) €443.6K€299.3K
Trade & other payables €21.1M€23.5M
Deferred tax liabilities €100.5K€144.1K
Derived metrics
Free cash flow -€7.6M€9.5M
Operating margin 3.7%5.0%
Net margin 2.1%3.3%
Return on equity 4.3%7.0%
Cash conversion ratio 0.69×5.71×
Capex coverage 0.14×2.06×
Other reported items
Adjustments For Decrease Increase In Inventories -€2.3M-€632.1K
Adjustments For Decrease Increase In Other Current Assets €4.8K€0
Adjustments For Decrease Increase In Trade and Other Receivables -€1.5M€11.2M
Adjustments For Depreciation and Amortisation Expense €6.6M€5.8M
Adjustments For Gain Loss On Disposals Property Plant and Equipment -€46.9K-€149.3K
Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss €66.1K-€63.9K
Adjustments For Increase Decrease In Trade and Other Payables -€3.0M-€1.1M
Adjustments For Interest Expense €977.3K€647.3K
Adjustments For Interest Income €61.0K€6.4K
Adjustments For Provisions €26.0K€35.4K
Changes In Inventories of Finished Goods and Work In Progress -€3.1M€235.7K
Comprehensive Income Attributable To Owners of Parent €1.9M€3.2M
Current Tax Assets Current €241.7K€323.8K
Deferred Tax Assets €165.1K€172.0K
Equity and Liabilities €101.4M€98.8M
Finance Income €61.0K€6.4K
Income Taxes Paid Refund Classified As Operating Activities €705.6K€1.1M
Increase Decrease In Cash and Cash Equivalents -€5.7M€7.2M
Increase Decrease Through Appropriation of Retained Earnings €0€0
Increase Decrease Through Transfers and Other Changes Equity €8.5K-€11.3K
Intangible Assets Other Than Goodwill €2.7M€2.0M
Interest Paid Classified As Operating Activities €969.4K€632.1K
Interest Received Classified As Operating Activities €61.0K€6.4K
Investment Property €242.4K€242.4K
Issued Capital €10.0M€10.0M
Noncurrent Government Grants €384.1K€427.8K
Noncurrent Provisions €190.3K€188.1K
Other Adjustments To Reconcile Profit Loss -€39.8K€0
Other Comprehensive Income €0€0
Other Current Financial Assets €322€328
Other Current Financial Liabilities €8.8M€7.2M
Other Current Nonfinancial Assets €4.8K€9.6K
Other Expense By Nature €18.6M€20.0M
Other Gains Losses €676.1K€32.0K
Other Noncurrent Financial Assets €1.3K€1.3K
Other Noncurrent Financial Liabilities €24.9M€20.0M
Other Reserves €2.5M€2.4M
Other Work Performed By Entity and Capitalised €1.7M€1.5M
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities €382.5K€166.3K
Retained Earnings Excluding Profit Loss For Reporting Period €29.6M€30.4M
Retained Earnings Profit Loss For Reporting Period €1.9M€3.2M
Methodology

Every line item above is a fact tagged in LINGOTES ESPECIALES, S.A.'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.