NACON financials
NACON
Country: FR Reporting currency: EUR Latest annual report: 2025-03-31
LEI:
969500A4R8HLXMZQDT80 Financial statements
(EUR, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €25.0M | €22.5M |
| Raw materials & consumables used | €59.8M | €63.5M |
| Depreciation & amortisation | €58.5M | €50.0M |
| Operating profit (EBIT) | €1.1M | €20.9M |
| Net finance income / (cost) | -€5.8M | -€4.8M |
| Profit before tax | -€4.7M | €16.1M |
| Income tax expense | -€3.3M | -€1.5M |
| Profit for the year | -€1.3M | €17.5M |
| — attributable to owners | -€1.3M | €17.5M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | -€3.1M | €17.0M |
| Per share | ||
| Basic EPS | €-0.01 | €0.20 |
| Diluted EPS | €-0.01 | €0.19 |
| Free cash flow / share | €0.55 | €0.78 |
| Cash flow statement | ||
| Net cash from operating activities | €60.5M | €73.1M |
| Net cash from investing activities | -€80.0M | -€87.3M |
| Purchase of PP&E (capex) | €1.1M | €1.2M |
| Purchase of intangibles | €74.6M | €79.6M |
| Net cash from financing activities | €19.1M | -€8.6M |
| Proceeds from borrowings | €53.4M | €27.9M |
| Repayments of borrowings | €34.4M | €29.8M |
| Lease liability payments | €3.6M | €2.6M |
| Balance sheet | ||
| Total assets | €512.9M | €479.0M |
| Non-current assets | €393.4M | €370.5M |
| Property, plant & equipment | €3.7M | €3.9M |
| Right-of-use assets | €10.0M | €10.0M |
| Intangible assets & goodwill | €136.0M | €137.6M |
| Current assets | €119.5M | €108.5M |
| Inventories | €25.2M | €27.1M |
| Trade & other receivables | €38.0M | €38.7M |
| Cash & equivalents | €29.3M | €26.2M |
| Total equity | €284.4M | €263.6M |
| — attributable to owners | €284.4M | €263.6M |
| Non-current liabilities | €100.5M | €97.3M |
| Long-term borrowings | €83.8M | €74.8M |
| Lease liabilities (non-current) | €6.4M | €7.3M |
| Current liabilities | €128.1M | €118.1M |
| Lease liabilities (current) | €3.8M | €2.8M |
| Deferred tax liabilities | €231.0K | €814.0K |
| Derived metrics | ||
| Free cash flow | €59.3M | €71.9M |
| Operating margin | 0.7% | 12.5% |
| Net margin | -0.8% | 10.5% |
| Return on equity | -0.5% | 6.7% |
| Cash conversion ratio | -45.02× | 4.17× |
| Capex coverage | 54.08× | 60.26× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 107.7M | 91.6M |
| Adjustments For Decrease Increase In Inventories | €1.9M | €8.2M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€10.0M | €5.4M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €58.5M | €50.0M |
| Adjustments For Income Tax Expense | -€3.3M | -€1.5M |
| Adjustments For Increase Decrease In Trade Account Payable | €12.6M | €4.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€10.0K | -€34.0K |
| Adjustments For Provisions | €266.0K | €1.1M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €24.2M | €24.6M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €57.9M | €58.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €4.2M | €6.1M |
| Current Provisions | €50.0K | €50.0K |
| Current Tax Assets Current | €14.4M | €6.9M |
| Current Tax Liabilities Current | €3.1M | €954.0K |
| Deferred Tax Assets | €7.4M | €2.7M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€24.0K | €82.0K |
| Equity and Liabilities | €512.9M | €479.0M |
| Gains Losses On Disposals of Noncurrent Assets | -€6.0K | €2.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €1.9M | €2.8M |
| Increase Decrease In Cash and Cash Equivalents | -€414.0K | -€22.7M |
| Increase Decrease In Working Capital | -€4.5M | -€17.9M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €3.0M | €3.0M |
| Increase Decrease Through Treasury Share Transactions | -€3.0K | -€40.0K |
| Intangible Assets Other Than Goodwill | €233.4M | €213.4M |
| Interest Paid Classified As Financing Activities | €4.8M | €4.0M |
| Issued Capital | €108.2M | €87.9M |
| Miscellaneous Other Operating Expense | €993.0K | €4.3M |
| Miscellaneous Other Operating Income | €1.7M | €7.6M |
| Noncurrent Provisions | €1.3M | €1.1M |
| Number of Shares Issued | 108.2M | 87.9M |
| Other Adjustments For Noncash Items | -€980.0K | -€13.3M |
| Other Comprehensive Income | -€1.8M | -€520.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€1.8M | -€497.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €20.0K | -€24.0K |
| Other Current Payables | €29.3M | €33.6M |
| Other Current Receivables | €12.7M | €9.5M |
| Other Inflows Outflows of Cash Classified As Financing Activities | -€2.0K | -€2.0K |
| Other Noncurrent Financial Assets | €3.0M | €2.9M |
| Proceeds From Issuing Shares | €8.7M | €0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €145.0K | €1.0K |
| Purchase of Financial Instruments Classified As Investing Activities | €311.0K | €439.0K |
| Reserve of Exchange Differences On Translation | -€3.2M | -€1.4M |
| Retained Earnings Profit Loss For Reporting Period | -€1.3M | €17.5M |
| Revenue From Contracts With Customers | €167.9M | €167.7M |
| Services Expense | €27.3M | €27.9M |
| Share Premium | €78.3M | €76.9M |
| Tax Expense Other Than Income Tax Expense | €595.0K | €508.0K |
| Trade and Other Current Payables To Trade Suppliers | €40.4M | €36.1M |
| Weighted Average Shares | 101.2M | 87.3M |
Methodology
Every line item above is a fact tagged in NACON'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.