LISI financials
LISI
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500UU4O58BR802Y55 Financial statements
(EUR, as reported — unscaled; 99 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €1.75B | €1.61B |
| Employee benefits expense | €629.3M | €603.9M |
| Raw materials & consumables used | €539.8M | €497.3M |
| Depreciation & amortisation | €92.9M | €92.9M |
| Operating profit (EBIT) | €140.2M | €75.6M |
| Finance costs | €25.9M | €30.6M |
| Income tax expense | €24.5M | €16.4M |
| Profit for the year | €139.7M | €55.4M |
| — attributable to owners | €139.7M | €56.0M |
| — attributable to NCI | €18.0K | -€582.0K |
| Total comprehensive income | €97.5M | €79.6M |
| Per share | ||
| Basic EPS | €3.06 | €1.23 |
| Diluted EPS | €3.01 | €1.20 |
| Cash flow statement | ||
| Net cash from operating activities | €197.1M | €186.8M |
| Income taxes paid | €7.5M | €16.7M |
| Net cash from investing activities | €132.1M | -€105.8M |
| Net cash from financing activities | -€208.2M | -€43.8M |
| Dividends paid | €17.9M | €14.2M |
| Balance sheet | ||
| Total assets | €2.12B | €2.21B |
| Non-current assets | €1.12B | €1.28B |
| Intangible assets & goodwill | €318.0M | €419.4M |
| Inventories | €460.7M | €468.2M |
| Trade & other receivables | €241.5M | €245.0M |
| Cash & equivalents | €270.4M | €191.7M |
| Total equity | €1.09B | €1.01B |
| — attributable to owners | €1.08B | €999.6M |
| Non-controlling interests | €6.2M | €6.6M |
| Non-current liabilities | €523.0M | €658.7M |
| Trade & other payables | €359.8M | €378.6M |
| Deferred tax liabilities | €41.8M | €48.0M |
| Derived metrics | ||
| Operating margin | 8.0% | 4.7% |
| Net margin | 8.0% | 3.4% |
| Return on equity | 12.8% | 5.5% |
| Cash conversion ratio | 1.41× | 3.37× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€44.3M | -€29.3M |
| Adjustments For Deferred Tax Expense | -€1.7M | -€2.4M |
| Adjustments For Income Tax Expense | €26.2M | €23.1M |
| Bank Overdrafts Classified As Cash Equivalents | €14.7M | €39.4M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €255.8M | €152.3M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €247.7M | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | €197.5M | €172.6M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €2.9M | €0 |
| Changes In Inventories of Finished Goods and Work In Progress | -€35.2M | -€19.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€448.0K | -€441.0K |
| Comprehensive Income Attributable To Owners of Parent | €97.9M | €80.0M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €985.4M | €917.2M |
| Current Financial Liabilities | €109.0M | €133.1M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | €498.6M | €532.5M |
| Current Provisions | €5.8M | €15.3M |
| Current Tax Assets Current | €12.8M | €12.4M |
| Current Tax Liabilities Current | €24.0M | €5.5M |
| Deferred Tax Assets | €48.1M | €44.9M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €17.9M | €14.2M |
| Dividends Recognised As Distributions To Owners Per Share | €0.46 | €0.39 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€16.0M | -€2.1M |
| Equity and Liabilities | €2.12B | €2.21B |
| Gains Losses On Cash Flow Hedges Before Tax | €1.3M | -€1.7M |
| Gains Losses On Cash Flow Hedges Net of Tax | €981.0K | -€1.1M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €334.0K | -€598.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €913.0K | €761.0K |
| Increase Decrease In Cash and Cash Equivalents | €103.5M | €34.9M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €4.4M | €1.9M |
| Increase Decrease Through Transfers and Other Changes Equity | €83.0K | -€79.0K |
| Increase Decrease Through Treasury Share Transactions | €774.0K | -€522.0K |
| Intangible Assets Other Than Goodwill | €24.7M | €29.7M |
| Interest Income On Cash and Cash Equivalents | €6.2M | €4.6M |
| Interest Paid Classified As Financing Activities | €22.4M | €28.8M |
| Issue of Equity | €0 | €837.0K |
| Issued Capital | €18.6M | €18.6M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €4.4M | €12.9M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €13.5M | €12.1M |
| Noncurrent Financial Assets | €50.9M | €21.5M |
| Noncurrent Financial Liabilities | €395.1M | €547.1M |
| Noncurrent Provisions | €72.0M | €48.6M |
| Other Comprehensive Income | -€42.3M | €24.1M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €3.2M | €2.1M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€45.6M | €23.9M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €2.3M | €1.4M |
| Other Finance Cost | €55.2M | €24.2M |
| Other Finance Income | €22.6M | €35.1M |
| Other Finance Income Cost | -€32.6M | €10.9M |
| Other Noncurrent Nonfinancial Assets | €0 | €123.0K |
| Other Noncurrent Nonfinancial Liabilities | €14.1M | €15.0M |
| Proceeds From Current Borrowings | €2.1M | €1.5M |
| Proceeds From Issuing Shares | €0 | €840.0K |
| Proceeds From Noncurrent Borrowings | €60.7M | €101.7M |
| Profit Loss From Continuing Operations | €63.3M | €44.1M |
| Profit Loss From Discontinued Operations | €76.4M | €11.3M |
| Property Plant and Equipment Including Rightofuse Assets | €676.4M | €765.4M |
| Purchase of Financial Instruments Classified As Investing Activities | €10.0M | €5.1M |
| Repayments of Current Borrowings | €102.7M | €103.1M |
| Repayments of Noncurrent Borrowings | €128.0M | €1.8M |
| Reserve of Exchange Differences On Translation | €14.5M | €59.6M |
| Retained Earnings Profit Loss For Reporting Period | €139.7M | €56.0M |
| Revenue and Operating Income | €1.84B | €1.69B |
| Services Expense | €400.3M | €392.9M |
| Tax Expense Other Than Income Tax Expense | €10.4M | €10.2M |
| Treasury Shares | €19.8M | €20.1M |
Methodology
Every line item above is a fact tagged in LISI'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.