PCAS financials
PCAS
Country: FR Reporting currency: EUR Latest annual report: 2022-12-31
LEI:
9695009WMW72CD0E3W90 Financial statements
(EUR, as reported — unscaled; 96 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | €226.4M | €187.0M |
| Employee benefits expense | €81.3M | €75.2M |
| Raw materials & consumables used | €84.7M | €60.4M |
| Depreciation & amortisation | €21.2M | €19.2M |
| Operating profit (EBIT) | -€42.8M | -€28.6M |
| Income tax expense | €2.9M | €9.0M |
| Profit for the year | -€48.8M | -€40.5M |
| — attributable to owners | -€48.8M | -€40.5M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | -€45.6M | -€39.6M |
| Per share | ||
| Basic EPS | €-3.55 | €-2.95 |
| Diluted EPS | €-3.55 | €-2.95 |
| Cash flow statement | ||
| Net cash from operating activities | -€18.4M | -€4.7M |
| Income taxes paid | €1.4M | €1.1M |
| Net cash from investing activities | -€34.1M | -€31.5M |
| Net cash from financing activities | €45.7M | €44.4M |
| Dividends paid | €0 | €0 |
| Proceeds from borrowings | €10.4M | €12.1M |
| Repayments of borrowings | €8.1M | €9.1M |
| Balance sheet | ||
| Total assets | €319.1M | €301.2M |
| Non-current assets | €161.2M | €162.8M |
| Property, plant & equipment | €155.0M | €143.7M |
| Intangible assets & goodwill | €6.1M | €18.9M |
| Current assets | €157.9M | €138.4M |
| Inventories | €72.6M | €77.3M |
| Trade & other receivables | €49.2M | €19.3M |
| Cash & equivalents | €2.9M | €8.9M |
| Total equity | -€17.7M | €27.8M |
| — attributable to owners | -€17.7M | €27.8M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €79.3M | €78.7M |
| Long-term borrowings | €68.1M | €64.5M |
| Current liabilities | €257.5M | €194.8M |
| Short-term borrowings | €5.9M | €6.5M |
| Deferred tax liabilities | €2.8M | €2.3M |
| Derived metrics | ||
| Operating margin | -18.9% | -15.3% |
| Net margin | -21.6% | -21.6% |
| Return on equity | 275.4% | -145.5% |
| Cash conversion ratio | 0.38× | 0.12× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 13.7M | 13.7M |
| Adjustments For Decrease Increase In Inventories | €4.6M | -€12.1M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€29.9M | €2.1M |
| Adjustments For Finance Income Cost | -€3.2M | -€2.2M |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | €0 | €0 |
| Adjustments For Income Tax Expense | €2.9M | €9.0M |
| Adjustments For Increase Decrease In Trade Account Payable | €3.2M | €12.8M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €0 | €41.0K |
| Bank Overdrafts Classified As Cash Equivalents | €866.0K | €0 |
| Cash and Cash Equivalents Classified As Part of Disposal Group Held For Sale | €0 | €0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €2.0M | €8.9M |
| Cash Flows From Used In Operations Before Changes In Working Capital | -€7.2M | -€9.1M |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | -€45.6M | -€39.6M |
| Current Provisions | €1.4M | €1.5M |
| Deferred Tax Assets | €0 | €0 |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | €0 | €0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€80.0K | -€193.0K |
| Equity and Liabilities | €319.1M | €301.2M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | €0 | €0 |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €0 | €102.0K |
| Increase Decrease In Cash and Cash Equivalents | -€6.9M | €8.0M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €0 | €0 |
| Increase Decrease Through Treasury Share Transactions | €0 | €0 |
| Interest Income On Cash and Cash Equivalents | €0 | €0 |
| Interest Paid Classified As Financing Activities | €3.3M | €2.4M |
| Issued Capital | €13.7M | €13.7M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €0 |
| Noncurrent Derivative Financial Assets | €0 | €0 |
| Noncurrent Derivative Financial Liabilities | €444.0K | €369.0K |
| Noncurrent Financial Assets | €111.0K | €118.0K |
| Noncurrent Provisions | €7.9M | €11.5M |
| Other Adjustments For Noncash Items | €88.0K | €1.3M |
| Other Comprehensive Income | €3.3M | €874.0K |
| Other Comprehensive Income Before Tax Cash Flow Hedges | €0 | €0 |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -€150.0K | €581.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €3.4M | €395.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€150.0K | €581.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €3.4M | €293.0K |
| Other Current Liabilities | €41.1M | €27.2M |
| Other Current Receivables | €31.0M | €30.6M |
| Other Finance Income Cost | €89.0K | -€686.0K |
| Proceeds From Issuing Shares | €0 | €0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €7.0K | €2.0K |
| Profit Loss From Continuing Operations | -€48.8M | -€40.5M |
| Profit Loss From Discontinued Operations | €0 | €0 |
| Purchase of Financial Instruments Classified As Investing Activities | €0 | €49.0K |
| Retained Earnings Profit Loss For Reporting Period | -€48.8M | -€40.5M |
| Services Expense | €67.6M | €61.8M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €0 | €0 |
| Share Premium | €12.0M | €12.0M |
| Tax Expense Other Than Income Tax Expense | €3.9M | €3.9M |
| Trade and Other Current Payables To Related Parties | €159.4M | €113.0M |
| Trade and Other Current Payables To Trade Suppliers | €49.8M | €46.6M |
| Trade and Other Current Receivables Due From Related Parties | €2.2M | €2.5M |
| Weighted Average Shares | 13.7M | 13.7M |
Methodology
Every line item above is a fact tagged in PCAS'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.