LIWE ESPAÑOLA S.A. financials

LIWE ESPAÑOLA S.A.

Country: ES Reporting currency: EUR Latest annual report: 2023-12-31
LEI: 95980020140005449734
Source filing ↗
Financial statements (EUR, as reported — unscaled; 86 line items across 2 annual periods)
Line item 20232022
Income statement
Revenue €128.1M€129.4M
Raw materials & consumables used €58.4M€68.5M
Depreciation & amortisation €21.1M€20.8M
Operating profit (EBIT) €6.7M€6.3M
Finance costs €8.1M€6.3M
Profit before tax -€2.9M€555.0K
Income tax expense €33.4K-€45.5K
Profit for the year -€2.9M€600.5K
Total comprehensive income €2.9M€600.5K
Cash flow statement
Net cash from operating activities €16.7M€4.0M
Net cash from investing activities -€4.5M-€2.8M
Purchase of PP&E (capex) €4.4M€2.5M
Purchase of intangibles €176.3K€245.8K
Net cash from financing activities -€19.1M-€1.2M
Proceeds from borrowings €39.2M€48.4M
Repayments of borrowings €43.0M€34.0M
Lease liability payments €15.4M€15.5M
Balance sheet
Total assets €185.9M€181.7M
Non-current assets €112.1M€107.2M
Current assets €73.8M€74.5M
Trade & other receivables €1.8M€1.5M
Cash & equivalents €3.2M€10.1M
Total equity €23.6M€26.5M
Non-current liabilities €88.0M€81.6M
Current liabilities €74.3M€73.6M
Trade & other payables €4.7M€5.5M
Deferred tax liabilities €513.9K€646.5K
Derived metrics
Free cash flow €12.3M€1.5M
Operating margin 5.2%4.9%
Net margin -2.3%0.5%
Return on equity -12.5%2.3%
Cash conversion ratio -5.68×6.59×
Capex coverage 3.80×1.60×
Other reported items
Adjustments For Decrease Increase In Inventories €6.5M€19.5M
Adjustments For Decrease Increase In Other Operating Receivables -€84.1K-€8.8K
Adjustments For Decrease Increase In Trade Account Receivable €253.3K-€128.6K
Adjustments For Depreciation and Amortisation Expense €21.1M€20.8M
Adjustments For Fair Value Gains Losses €3.2M€289.0K
Adjustments For Finance Income €1.3K€55
Adjustments For Finance Income Cost -€8.1M-€6.3M
Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss €221.4K-€131.3K
Adjustments For Increase Decrease In Trade Account Payable -€3.5M-€3.1M
Adjustments For Provisions €31.6K€197.1K
Adjustments For Reconcile Profit Loss €30.9M€26.6M
Basic Earnings Loss Per Share From Continuing Operations €-1.77€0.36
Changes In Inventories of Finished Goods and Work In Progress -€10.9M-€15.7M
Current Derivative Financial Liabilities €1.0M€1.8M
Current Financial Assets €967.1K€1.5M
Current Provisions €378.9K€386.3K
Current Receivables From Taxes Other Than Income Tax €177.0K€88.3K
Deferred Tax Assets €4.1M€4.3M
Effect of Exchange Rate Changes On Cash and Cash Equivalents €552€847
Equity and Liabilities €185.9M€181.7M
Finance Income €1.3K€55
Gains Losses Arising From Difference Between Previous Carrying Amount and Fair Value of Financial Assets Reclassified As Measured At Fair Value -€3.2M-€289.0K
Income Taxes Paid Refund Classified As Operating Activities €95.3K€661.0K
Increase Decrease In Cash and Cash Equivalents -€6.9M-€7.0K
Increase Decrease In Working Capital -€3.2M-€16.3M
Increase Decrease Through Appropriation of Retained Earnings €0€0
Increase Decrease Through Transfers and Other Changes Equity €52€1
Increase Decrease Through Treasury Share Transactions -€5.9K-€116.2K
Intangible Assets Other Than Goodwill €447.8K€425.1K
Interest Paid Classified As Operating Activities €8.0M€6.3M
Interest Received Classified As Operating Activities €1.3K€55
Inventories Total €67.6M€61.1M
Investment Property €361.5K€368.7K
Issued Capital €5.2M€5.2M
Land and Buildings €30.2M€32.0M
Miscellaneous Other Operating Expense €16.2M€15.3M
Miscellaneous Other Operating Income €122.7K€158.6K
Noncurrent Derivative Financial Liabilities €1.4M€487.6K
Number of Shares Issued and Fully Paid 1.7M
Other Current Assets €62.9K€147.0K
Other Current Liabilities €653.3K€573.1K
Other Financial Liabilities €5.0K€5.0K
Other Inflows Outflows of Cash Classified As Operating Activities €52€0
Other Noncurrent Financial Assets €4.5M€7.0M
Other Payables €1.6M€175.6K
Payments For Share Issue Costs €5.9K€116.2K
Proceeds From Other Longterm Assets Classified As Investing Activities €351.5K€227.8K
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities €52.2K€0
Profit Loss From Continuing Operations -€2.9M€600.5K
Purchase of Other Longterm Assets Classified As Investing Activities €342.1K€286.1K
Reserve of Sharebased Payments -€122.1K-€116.2K
Retained Earnings €21.4M€20.8M
Shortterm Employee Benefits Expense €36.5M€34.5M
Methodology

Every line item above is a fact tagged in LIWE ESPAÑOLA 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.