MERCIALYS financials
MERCIALYS
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500081CGAXB7YS433 Financial statements
(EUR, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €23.7M | €20.5M |
| Depreciation & amortisation | €38.8M | €37.8M |
| Operating profit (EBIT) | €78.8M | €102.1M |
| Net finance income / (cost) | -€41.7M | -€47.0M |
| Income tax expense | €1.1M | €793.0K |
| Profit for the year | €36.9M | €56.7M |
| — attributable to owners | €34.0M | €53.8M |
| — attributable to NCI | €2.9M | €3.0M |
| Total comprehensive income | €40.3M | €52.0M |
| Per share | ||
| Basic EPS | €0.36 | €0.58 |
| Diluted EPS | €0.36 | €0.58 |
| Cash flow statement | ||
| Net cash from operating activities | €157.0M | €161.5M |
| Net cash from investing activities | -€127.0M | €102.2M |
| Net cash from financing activities | €121.7M | -€98.3M |
| Dividends paid | €108.5M | €153.5M |
| Proceeds from borrowings | €506.5M | €518.7M |
| Repayments of borrowings | €210.0M | €422.0M |
| Lease liability payments | €3.9M | €1.4M |
| Balance sheet | ||
| Total assets | €2.43B | €2.16B |
| Non-current assets | €1.93B | €1.82B |
| Property, plant & equipment | €9.1M | €7.4M |
| Right-of-use assets | €143.5M | €14.8M |
| Intangible assets & goodwill | €11.5M | €0 |
| Current assets | €498.8M | €341.5M |
| Trade & other receivables | €27.9M | €30.8M |
| Cash & equivalents | €435.3M | €283.7M |
| Total equity | €666.5M | €762.0M |
| — attributable to owners | €595.1M | €631.1M |
| Non-controlling interests | €71.4M | €131.0M |
| Non-current liabilities | €1.35B | €1.29B |
| Long-term borrowings | €1.23B | €1.24B |
| Lease liabilities (non-current) | €74.6M | €14.0M |
| Current liabilities | €420.5M | €111.3M |
| Lease liabilities (current) | €6.7M | €1.2M |
| Derived metrics | ||
| Return on equity | 5.5% | 7.4% |
| Cash conversion ratio | 4.26× | 2.85× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 93.4M | — |
| Adjustments For Decrease Increase In Trade Account Receivable | €5.1M | €5.2M |
| Adjustments For Income Tax Expense | €1.1M | €793.0K |
| Adjustments For Increase Decrease In Deposits From Customers | €2.6M | €4.5M |
| Adjustments For Increase Decrease In Trade Account Payable | -€2.1M | €1.7M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €1.7M | €13.4M |
| Adjustments For Sharebased Payments | €843.0K | €880.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €916.0K | €2.4M |
| Bank Overdrafts Classified As Cash Equivalents | €0 | €0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €435.3M | €283.7M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €153.6M | €149.2M |
| Comprehensive Income Attributable To Noncontrolling Interests | €2.9M | €3.0M |
| Comprehensive Income Attributable To Owners of Parent | €37.4M | €49.0M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €360.0M | €50.8M |
| Current Provisions | €14.7M | €16.6M |
| Current Tax Liabilities Current | €17.0K | €390.0K |
| Deferred Tax Assets | €1.3M | €1.7M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €15.1M | €60.9M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | €93.9M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €1.00 | — |
| Dividends Received Classified As Operating Activities | €2.7M | €3.7M |
| Dividends Recognised As Distributions To Owners Per Share | €1.00 | — |
| Equity and Liabilities | €2.43B | €2.16B |
| Fee and Commission Income | €7.9M | €3.2M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | €139.0K | -€131.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €42.0K | €46.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €1.6M | €707.0K |
| Increase Decrease In Cash and Cash Equivalents | €151.7M | €165.5M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€29.6M | — |
| Increase Decrease Through Sharebased Payment Transactions | €843.0K | €880.0K |
| Increase Decrease Through Treasury Share Transactions | €1.5M | -€3.4M |
| Intangible Assets Other Than Goodwill | €12.4M | €3.4M |
| Interest Income On Cash and Cash Equivalents | €9.5M | €6.7M |
| Interest Paid Classified As Financing Activities | €53.6M | €57.8M |
| Investment Accounted For Using Equity Method | €32.4M | €40.3M |
| Investment Property | €1.69B | €1.72B |
| Issued Capital | €93.9M | €93.9M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €7.7M | €0 |
| Noncurrent Deposits From Customers | €32.0M | €29.4M |
| Noncurrent Provisions | €1.5M | €1.4M |
| Other Adjustments For Noncash Items | -€1.2M | €192.0K |
| Other Comprehensive Income | €3.4M | -€4.7M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €3.4M | -€5.0M |
| Other Comprehensive Income Before Tax Gains Losses From Investments In Equity Instruments | -€7.0K | -€15.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €164.0K | €177.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €3.3M | -€4.9M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €115.0K | €117.0K |
| Other Current Assets | €27.9M | €27.0M |
| Other Current Liabilities | €30.1M | €31.4M |
| Other Finance Cost | €5.0M | €3.5M |
| Other Finance Income | €2.4M | €947.0K |
| Other Noncurrent Assets | €32.2M | €30.6M |
| Other Noncurrent Liabilities | €3.5M | €4.7M |
| Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method | €1.0M | €945.0K |
| Purchase of Financial Instruments Classified As Investing Activities | €281.0K | €19.0K |
| Purchase of Interests In Investments Accounted For Using Equity Method | €0 | €1.1M |
| Rental Income From Investment Property | €180.6M | €179.5M |
| Rental Income From Investment Property Net of Direct Operating Expense | €170.5M | €172.3M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €916.0K | €2.4M |
| Trade and Other Current Payables To Trade Suppliers | €9.0M | €10.9M |
| Weighted Average Shares | 93.4M | — |
Methodology
Every line item above is a fact tagged in MERCIALYS'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.