RS2 P.L.C. financials
RS2 P.L.C.
Country: MT Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
2138004MEYJUDFJ3IQ49 Financial statements
(EUR, as reported — unscaled; 100 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Cost of sales | €25.7M | €24.9M |
| Gross profit | €11.8M | €14.8M |
| Other income | €976.0K | €355.5K |
| Administrative expenses | €9.4M | €10.3M |
| Operating profit (EBIT) | €2.5M | €1.7M |
| Net finance income / (cost) | -€385.5K | -€263.7K |
| Finance costs | €439.4K | €306.3K |
| Profit before tax | €2.2M | €1.4M |
| Income tax expense | €1.2M | €1.4M |
| Profit for the year | €911.0K | €43.4K |
| — attributable to owners | €46.0K | -€513.9K |
| — attributable to NCI | €865.0K | €557.2K |
| Total comprehensive income | €589.5K | €308.1K |
| Per share | ||
| Basic EPS | €0.00 | €-0.00 |
| Diluted EPS | €0.00 | €-0.00 |
| Cash flow statement | ||
| Cash generated from operations | €10.0M | €2.6M |
| Net cash from operating activities | €8.2M | €364.0K |
| Net cash from investing activities | -€3.3M | -€4.8M |
| Purchase of PP&E (capex) | €126.8K | €102.5K |
| Purchase of intangibles | €7.2K | €92.5K |
| Net cash from financing activities | -€1.0M | -€1.8M |
| Dividends paid | €0 | €815.0K |
| Repayments of borrowings | €510.7K | €444.2K |
| Lease liability payments | €488.8K | €518.5K |
| Net change in cash | €3.8M | -€6.2M |
| Balance sheet | ||
| Total assets | €49.1M | €49.4M |
| Non-current assets | €34.1M | €32.4M |
| Property, plant & equipment | €7.7M | €8.0M |
| Right-of-use assets | €2.4M | €2.2M |
| Intangible assets & goodwill | €23.8M | €22.0M |
| Current assets | €15.1M | €17.1M |
| Inventories | €194.6K | €282.4K |
| Total equity | €23.7M | €23.1M |
| — attributable to owners | €26.0M | €26.2M |
| Non-controlling interests | -€2.3M | -€3.1M |
| Non-current liabilities | €10.4M | €9.3M |
| Lease liabilities (non-current) | €2.0M | €1.9M |
| Current liabilities | €15.1M | €17.0M |
| Lease liabilities (current) | €517.7K | €407.5K |
| Trade & other payables | €5.2M | €3.6M |
| Deferred tax liabilities | €4.8M | €3.8M |
| Derived metrics | ||
| Free cash flow | €8.0M | €261.5K |
| Return on equity | 3.8% | 0.2% |
| Cash conversion ratio | 8.96× | 8.39× |
| Capex coverage | 64.37× | 3.55× |
| Other reported items | ||
| Accruals Classified As Current | €2.1M | €2.6M |
| Adjustments For Amortisation Expense | €1.9M | €1.4M |
| Adjustments For Decrease Increase In Inventories | -€48.6K | -€176.6K |
| Adjustments For Depreciation Expense | €946.7K | €1.0M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -€5.2K | -€730 |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | €0 | €67.0K |
| Adjustments For Income Tax Expense | €1.2M | €1.4M |
| Adjustments For Increase Decrease In Trade and Other Payables | -€20.3K | €430.3K |
| Adjustments For Interest Expense | €438.3K | €308.5K |
| Adjustments For Interest Income | €53.9K | €42.6K |
| Adjustments For Provisions | €0 | -€124.4K |
| Adjustments For Sharebased Payments | -€421.8K | €363.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€739.1K | €761.9K |
| Bank Overdrafts Classified As Cash Equivalents | €5.2M | €6.4M |
| Cash | €3.4M | €2.9M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €1.1M | -€2.8M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €4.5M | €5.6M |
| Changes In Other Provisions | €0 | €116.5K |
| Comprehensive Income Attributable To Noncontrolling Interests | €756.2K | €645.3K |
| Comprehensive Income Attributable To Owners of Parent | -€166.7K | -€337.2K |
| Current Accrued Income Including Current Contract Assets | €1.2M | €3.8M |
| Current Deferred Income Including Current Contract Liabilities | €934.4K | €954.9K |
| Current Finance Lease Receivables | €103.4K | €99.9K |
| Current Prepayments | €1.7M | €1.6M |
| Current Provisions For Employee Benefits | €159.9K | €624.6K |
| Current Secured Bank Loans Received and Current Portion of Noncurrent Secured Bank Loans Received | €5.4M | €6.9M |
| Current Tax Liabilities Current | €769.2K | €1.9M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €83.7K | -€33.8K |
| Equity and Liabilities | €49.1M | €49.4M |
| Finance Income | €53.9K | €42.6K |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | €791.8K | -€586.4K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €192.3K | €336.8K |
| Income Taxes Paid Refund Classified As Operating Activities | €1.4M | €1.9M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €0 | — |
| Increase Decrease Through Transactions With Owners | €0 | -€1.3M |
| Interest Received Classified As Operating Activities | €1.1K | €1.1K |
| Issued Capital Ordinary Shares | €13.1M | €13.1M |
| Issued Capital Preference Shares | €608.5K | €608.5K |
| Liabilities | €25.4M | €26.3M |
| Noncurrent Finance Lease Receivables | €188.8K | €190.3K |
| Noncurrent Portion of Noncurrent Secured Bank Loans Received | €0 | €187.1K |
| Noncurrent Provisions For Employee Benefits | €3.5M | €3.5M |
| Other Comprehensive Income | -€321.5K | €264.7K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€326.2K | €227.5K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €4.7K | €37.2K |
| Other Expense By Function | €38.7K | €142.2K |
| Other Reserves | €13.2M | €13.4M |
| Other Shortterm Provisions | €912 | €897 |
| Payments For Development Project Expenditure | €3.4M | €4.7M |
| Payments To and On Behalf of Employees | €0 | €26.4K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €9.9K | €0 |
| Restricted Cash and Cash Equivalents | €2.9M | €741.5K |
| Retained Earnings | -€931.8K | -€911.8K |
| Revenue From Rendering of Information Technology Services | €37.5M | €39.7M |
| Sales and Marketing Expense | €1.4M | €2.2M |
Methodology
Every line item above is a fact tagged in RS2 P.L.C.'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.