Liven AS financials
Liven AS
894500FK54S8LWFWC546 | Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €27.3M | €35.8M |
| Cost of sales | €23.4M | €32.7M |
| Gross profit | €3.8M | €3.1M |
| Distribution costs | €1.4M | €1.0M |
| Administrative expenses | €1.4M | €1.2M |
| Operating profit (EBIT) | €1.3M | €868.0K |
| Net finance income / (cost) | -€568.0K | €11.0K |
| Finance costs | €647.0K | €6.0K |
| Profit before tax | €719.0K | €879.0K |
| Income tax expense | €162.0K | €104.0K |
| Profit for the year | €558.0K | €775.0K |
| — attributable to owners | €558.0K | €775.0K |
| Total comprehensive income | €558.0K | €775.0K |
| Per share | ||
| Basic EPS | €0.05 | €0.07 |
| Diluted EPS | €0.05 | €0.06 |
| Cash flow statement | ||
| Net cash from operating activities | €449.0K | -€1.1M |
| Net cash from investing activities | -€148.0K | -€397.0K |
| Net cash from financing activities | €1.9M | €1.6M |
| Dividends paid | €635.0K | €416.0K |
| Proceeds from borrowings | €32.2M | €30.1M |
| Repayments of borrowings | €24.3M | €26.3M |
| Lease liability payments | €174.0K | €51.0K |
| Balance sheet | ||
| Total assets | €78.3M | €68.6M |
| Non-current assets | €2.8M | €1.1M |
| Property, plant & equipment | €423.0K | €388.0K |
| Right-of-use assets | €618.0K | €395.0K |
| Current assets | €75.5M | €67.5M |
| Inventories | €67.9M | €62.1M |
| Trade & other receivables | €1.3M | €1.3M |
| Cash & equivalents | €5.9M | €3.7M |
| Total equity | €18.2M | €18.1M |
| — attributable to owners | €18.2M | €18.1M |
| Non-current liabilities | €42.3M | €21.8M |
| Long-term borrowings | €40.9M | €21.3M |
| Current liabilities | €17.7M | €28.6M |
| Current portion of long-term borrowings | €6.4M | €17.1M |
| Trade & other payables | €11.2M | €9.1M |
| Derived metrics | ||
| Operating margin | 4.7% | 2.4% |
| Net margin | 2.0% | 2.2% |
| Return on equity | 3.1% | 4.3% |
| Cash conversion ratio | 0.80× | -1.44× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€5.8M | -€7.7M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €359.0K | €148.0K |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | €286.0K | €0 |
| Adjustments For Reconcile Profit Loss | €2.2M | €3.5M |
| Comprehensive Income Attributable To Owners of Parent | €558.0K | €775.0K |
| Current Prepayments | €385.0K | €321.0K |
| Current Provisions | €99.0K | €2.4M |
| Equity and Liabilities | €78.3M | €68.6M |
| Finance Income | €79.0K | €17.0K |
| Income Taxes Paid Refund Classified As Financing Activities | €171.0K | €104.0K |
| Increase Decrease In Cash and Cash Equivalents | €2.2M | €61.0K |
| Increase Decrease Through Sharebased Payment Transactions | €159.0K | €183.0K |
| Increase Decrease Through Transfer To Statutory Reserve | €0 | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | €2.0K | €0 |
| Intangible Assets Other Than Goodwill | €401.0K | €296.0K |
| Interest Paid Classified As Financing Activities | €5.0M | €2.8M |
| Interest Received Classified As Investing Activities | €96.0K | €15.0K |
| Investment Property | €1.4M | €0 |
| Issue of Equity | €17.0K | €1.1M |
| Issued Capital | €1.2M | €1.2M |
| Liabilities | €60.1M | €50.4M |
| Miscellaneous Other Operating Expense | €26.0K | €8.0K |
| Miscellaneous Other Operating Income | €312.0K | €14.0K |
| Noncurrent Prepayments | €44.0K | €0 |
| Noncurrent Provisions | €72.0K | €29.0K |
| Other Adjustments To Reconcile Profit Loss | €2.2M | €3.3M |
| Other Inflows Outflows of Cash Classified As Investing Activities | €0 | €9.0K |
| Other Noncurrent Payables | €1.4M | €469.0K |
| Proceeds From Government Grants Classified As Investing Activities | €150.0K | €0 |
| Proceeds From Issue of Ordinary Shares | €7.0K | €1.1M |
| Proceeds From Sale Or Issue of Treasury Shares | €25.0K | €0 |
| Reserve of Sharebased Payments | €317.0K | €363.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €6.5M | €6.3M |
| Retained Earnings Profit Loss For Reporting Period | €558.0K | €775.0K |
| Sale Or Issue of Treasury Shares | €15.0K | €0 |
| Share Premium | €9.6M | €9.3M |
| Statutory Reserve | €118.0K | €115.0K |
| Treasury Shares | €9.0K | €1.0K |
Every line item above is a fact tagged in Liven AS'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.