Rath Aktiengesellschaft financials
Rath Aktiengesellschaft
Country: AT Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
5299009A2CSKJBWWKY81 Financial statements
(EUR, as reported — unscaled; 109 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €94.3M | €111.3M |
| Cost of sales | €44.6M | €52.1M |
| Other income | €893.0K | €1.8M |
| Employee benefits expense | €36.6M | €39.9M |
| Depreciation & amortisation | €125.0K | €502.0K |
| Operating profit (EBIT) | -€6.1M | -€162.0K |
| Profit before tax | -€11.1M | -€1.3M |
| Income tax expense | -€2.3M | €54.0K |
| Profit for the year | -€8.8M | -€1.4M |
| — attributable to owners | -€8.8M | -€1.4M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | €9.6M | — |
| Per share | ||
| Basic EPS | €-5.88 | €-0.93 |
| Diluted EPS | €-5.88 | €-0.93 |
| Free cash flow / share | €-0.35 | €-3.69 |
| Cash flow statement | ||
| Net cash from operating activities | €4.2M | €4.2M |
| Net cash from investing activities | -€6.2M | -€13.1M |
| Purchase of PP&E (capex) | €4.7M | €9.7M |
| Purchase of intangibles | €410.0K | €39.0K |
| Net cash from financing activities | €595.0K | -€4.2M |
| Dividends paid | €0 | €1.5M |
| Proceeds from borrowings | €5.3M | €4.7M |
| Repayments of borrowings | €2.6M | €4.6M |
| Lease liability payments | €671.0K | €708.0K |
| Net change in cash | -€1.5M | -€13.1M |
| Balance sheet | ||
| Total assets | €116.6M | €124.6M |
| Non-current assets | €62.7M | €63.0M |
| Property, plant & equipment | €50.5M | €53.9M |
| Intangible assets & goodwill | €5.1M | €5.1M |
| Current assets | €53.9M | €61.5M |
| Inventories | €24.2M | €26.4M |
| Cash & equivalents | €7.5M | €9.0M |
| Total equity | €44.3M | €53.9M |
| Non-controlling interests | €3.0K | €3.0K |
| Non-current liabilities | €53.6M | €49.3M |
| Long-term borrowings | €48.0M | €42.7M |
| Lease liabilities (non-current) | €1.0M | €1.6M |
| Current portion of long-term borrowings | €723.0K | €3.5M |
| Lease liabilities (current) | €630.0K | €764.0K |
| Deferred tax liabilities | €344.0K | €594.0K |
| Derived metrics | ||
| Free cash flow | -€526.0K | -€5.5M |
| Operating margin | -6.5% | -0.1% |
| Net margin | -9.4% | -1.3% |
| Return on equity | -19.9% | -2.6% |
| Cash conversion ratio | -0.47× | -3.03× |
| Capex coverage | 0.89× | 0.43× |
| Other reported items | ||
| Additional Paidin Capital | €1.1M | €1.1M |
| Adjustments For Decrease Increase In Inventories | €2.2M | €2.7M |
| Adjustments For Decrease Increase In Other Operating Receivables | €856.0K | -€699.0K |
| Adjustments For Decrease Increase In Trade Account Receivable | €1.3M | -€2.3M |
| Adjustments For Depreciation and Amortisation Expense | €6.1M | €6.6M |
| Adjustments For Fair Value Gains Losses | -€9.0K | -€9.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -€536.0K | €413.0K |
| Adjustments For Increase Decrease In Other Operating Payables | -€1.6M | -€3.3M |
| Adjustments For Increase Decrease In Trade Account Payable | -€400.0K | -€1.1M |
| Adjustments For Interest Income | €2.2M | €2.1M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€11.0K | -€135.0K |
| Adjustments For Provisions | €159.0K | -€318.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€2.1M | €893.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | -€9.6M | -€1.8M |
| Contract Assets | €3.1M | €4.6M |
| Contract Liabilities | €2.0M | €1.9M |
| Current Contract Liabilities | €18.6M | €21.4M |
| Current Provisions | €1.4M | €2.2M |
| Current Tax Assets Current | €72.0K | €76.0K |
| Current Tax Liabilities Current | €991.0K | €920.0K |
| Deferred Tax Assets | €2.4M | €116.0K |
| Depreciation Expense | €6.0M | €6.1M |
| Dividends Recognised As Distributions To Owners of Parent Relating To Current Year | €0 | — |
| Dividends Recognised As Distributions To Owners of Parent Relating To Prior Years | — | €1.5M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €34.0K | €60.0K |
| Equity and Liabilities | €116.6M | €124.6M |
| Financial Assets | €465.0K | €474.0K |
| Gains Losses On Exchange Differences On Translation Before Tax | -€825.0K | -€404.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €583.0K | €60.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €17.0K | -€3.0K |
| Income Taxes Paid Refund Classified As Operating Activities | -€219.0K | -€54.0K |
| Increase Decrease In Working Capital | €4.7M | -€2.2M |
| Interest Expense On Borrowings | €2.2M | €2.1M |
| Interest Paid Classified As Financing Activities | €1.5M | €2.1M |
| Interest Received Classified As Investing Activities | €23.0K | €69.0K |
| Investments In Joint Ventures Accounted For Using Equity Method | €4.3M | €3.4M |
| Issued Capital | €10.9M | €10.9M |
| Other Adjustments To Reconcile Profit Loss | -€3.0K | -€2.0K |
| Other Comprehensive Income | -€767.0K | -€414.0K |
| Other Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Other Comprehensive Income Attributable To Owners of Parent | -€767.0K | -€414.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €75.0K | -€13.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax | -€825.0K | -€404.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €58.0K | -€10.0K |
| Other Current Financial Assets | €754.0K | €1.3M |
| Other Current Financial Liabilities | €191.0K | €215.0K |
| Other Current Nonfinancial Liabilities | €3.0M | €4.0M |
| Other Expense By Nature | €13.3M | €14.7M |
| Other Finance Cost | €2.4M | €1.7M |
| Other Finance Income | -€220.0K | €2.5M |
| Other Financial Liabilities | €215.0K | €0 |
| Other Gains Losses | -€21.0K | €6.4M |
| Other Noncurrent Financial Liabilities | €2.3M | €2.3M |
| Other Reserves | -€945.0K | -€1.0M |
| Proceeds From Government Grants Classified As Investing Activities | €0 | €0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €3.0K | €34.0K |
| Provisions For Employee Benefits | €1.9M | €2.1M |
| Reserve of Exchange Differences On Translation | -€4.0M | -€3.2M |
| Retained Earnings | €37.3M | €46.1M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | -€205.0K | €0 |
| Trade and Other Payables To Trade Suppliers | €9.5M | €7.9M |
| Trade Receivables | €15.3M | €16.8M |
Methodology
Every line item above is a fact tagged in Rath Aktiengesellschaft'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.