STATEMENT OF FINANCIAL POSITION (1/2)
(in thousands of Euros)
NOTE | 30.09.2019 | 30.09.2018 | DIFFERENCE | |
---|---|---|---|---|
INTANGIBLE ASSETS | 6.1 | 40.710 | 40.298 | 412 |
PROPERTY, PLANT AND EQUIPMENT | 6.2 | 18.461 | 15.928 | 2.533 |
EQUITY INVESTMENTS | 6.3 | 3 | 3 | - |
DEFERRED TAX ASSETS | 6.4 | 8.084 | 5.715 | 2.369 |
OTHER NON-CURRENT ASSETS | 6.5 | 1.206 | 1.173 | 33 |
"OTHER NON-CURRENT ASSETS – RELATED PARTIES" | 6.6 | 205 | 205 | - |
TOTAL NON-CURRENT ASSETS | 68.669 | 63.322 | 5.347 | |
INVENTORIES | 6.7 | 50.648 | 47.470 | 3.178 |
CONTRACT ASSETS | 6.8 | 4.684 | 5.220 | (536) |
TRADE RECEIVABLES | 6.9 | 25.109 | 23.483 | 1.626 |
CURRENT LOANS AND RECEIVABLES – RELATED PARTIES | 6.10 | 13 | 26 | (13) |
TAX ASSETS | 6.11 | 520 | 520 | - |
OTHER CURRENT ASSETS | 6.12 | 4.836 | 5.181 | (345) |
CURRENT FINANCIAL ASSETS | 6.13 | 929 | - | 929 |
CASH AND CASH EQUIVALENTS | 6.14 | 10.449 | 16.071 | (5.622) |
ASSETS CLASSIFIED AS HELD FOR SALE AND DIRECTLY ASSOCIATED LIABILITIES | ||||
8 | - | - | - | |
TOTAL CURRENT ASSETS | 97.188 | 97.971 | (783) | |
TOTAL ASSETS | 165.857 | 161.293 | 4.564 |
STATEMENT OF FINANCIAL POSITION (2/2)
NOTE | 30/09/2019 | 30/09/2018 | DIFFERENCE | |
---|---|---|---|---|
SHARE CAPITAL | 13.138 | 13.138 | - | |
SHARE PREMIUM RESERVE | 5.564 | 5.564 | - | |
OTHER RESERVES | 38.755 | 34.435 | 4.320 | |
PROFIT FOR THE YEAR | 5.648 | 2.698 | 2.950 | |
EQUITY ATTRIBUTABLE TO THE OWNERS OF THE PARENT | 63.105 | 55.835 | 7.270 | |
SHARE CAPITAL AND RESERVES ATTRIBUTABLE TO NON-CONTROLLING INTERESTS | 467 | 465 | 2 | |
PROFIT FOR THE YEAR ATTRIBUTABLE TO NON-CONTROLLING INTERESTS | 1 | 2 | (1) | |
SHARE CAPITAL AND RESERVES ATTRIBUTABLE TO NON-CONTROLLING INTERESTS | 468 | 467 | 1 | |
TOTAL EQUITY | 6.15 | 63.573 | 56.302 | 7.271 |
EMPLOYEE BENEFITS – POST-EMPLOYMENT BENEFITS | 6.16 | 1.143 | 1.153 | (10) |
PROVISIONS | 6.17 | 2.753 | 2.682 | 71 |
DEFERRED TAX LIABILITIES | 6.18 | 5.870 | 6.377 | (507) |
NON-CURRENT LOANS AND BORROWINGS | 6.19 | 22.651 | 25.421 | (2.770) |
NON-CURRENT LOANS AND BORROWINGS – RELATED PARTIES | 6.19 | - | - | - |
OTHER NON-CURRENT LIABILITIES | 6.20 | 18.355 | 19.571 | (1.216) |
TOTAL NON-CURRENT LIABILITIES | 50.772 | 55.204 | ||
ADVANCES FROM CUSTOMERS | 6.21 | 1.652 | 947 | 705 |
CURRENT LOANS AND BORROWINGS | 6.19 | 11.663 | 16.761 | (5.098) |
CURRENT LOANS AND BORROWINGS – RELATED PARTIES | 6.19 | - | - | - |
TRADE PAYABLES | 6.22 | 27.766 | 25.156 | 2.610 |
CURRENT FINANCIAL LIABILITIES – RELATED PARTIES | 6.23 | - | 139 | (139) |
TAX LIABILITIES | 6.24 | 1.898 | 1.071 | 827 |
OTHER CURRENT LIABILITIES | 6.25 | 6.643 | 5.585 | 1.058 |
CONTRACT LIABILITIES | 6.26 | 1.890 | 128 | 1.76 |
LIABILITIES DIRECTLY ASSOCIATED WITH ASSETS HELD FOR SALE | 8 | - | - | - |
TOTAL CURRENT LIABILITIES | 51.512 | 49.787 | 1.725 | |
TOTAL LIABILITIES | 102.284 | 104.991 | (2.707) | |
TOTAL EQUITY AND LIABILITIES | 165.857 | 161.293 | 4.564 |
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
(in thousands of Euros)
NOTE | 2018/19 | 2017/2018 | |
---|---|---|---|
NET REVENUE | 7.1 | 129.154 | 97.363 |
REVENUE FROM CONTRACTS WITH CUSTOMERS | 7.2 | (342) | 2.127 |
OTHER REVENUE AND INCOME | 7.3 | 736 | 1.266 |
OTHER REVENUE AND INCOME – RELATED PARTIES | 7.3 | 20 | 20 |
VARIATION IN FINISHED PRODUCTS, WORK IN PROGRESS AND SEMI-FINISHED PRODUCTS | 7.4 | 1.667 | 2.654 |
INCREASE IN INTERNAL WORK CAPITALISED | 7.5 | 5.124 | 6.465 |
RAW MATERIALS, CONSUMABLES AND SUPPLIES | 7.6 | (49.311) | (39.048) |
SERVICES | 7.7 | (35.613) | (28.808) |
USE OF THIRD PARTY ASSETS | 7.8 | (1.560) | (1.484) |
USE OF RELATED PARTY ASSETS | 7.9 | (1.379) | (1.377) |
PERSONNEL EXPENSE | 7.10 | (32.767) | (28.824) |
AMORTISATION, DEPRECIATION, ACCRUALS AND IMPAIRMENT LOSSES | 7.11 | (7.311) | (5.202) |
OTHER OPERATING COSTS | 7.12 | (1.431) | (1.160) |
OPERATING PROFIT | 6.987 | 3.992 | |
FINANCIAL INCOME | 7.13 | 711 | 529 |
FINANCIAL EXPENSE | 7.13 | (2.103) | (1.641) |
PROFIT BEFORE TAX | 5.595 | 2.880 | |
INCOME TAXES | 7.14 | 54 | (180) |
PROFIT FOR THE YEAR | 5.649 | 2.700 | |
– ATTRIBUTABLE TO THE OWNERS OF THE PARENT | 5.648 | 2.698 | |
– ATTRIBUTABLE TO NON-CONTROLLING INTERESTS | 1 | 2 | |
EARNINGS PER SHARE (BASIC AND DILUTED) | 7.15 | 0,43 | 0,21 |
OTHER COMPREHENSIVE INCOME (EXPENSE) THAT WILL BE SUBSEQUENTLY RECLASSIFIED TO PROFIT OR LOSS: | |||
NET EXCHANGE GAINS (LOSSES) ON THE TRANSLATION OF FOREIGN OPERATIONS | 6.15 | 1.709 | (666) |
OTHER COMPREHENSIVE INCOME (EXPENSE) THAT WILL NOT BE SUBSEQUENTLY RECLASSIFIED TO PROFIT OR LOSS | |||
IAS 19 EFFECT RECOGNISED DIRECTLY IN EQUITY | 6.15 | (87) | 18 |
RELATED TAX | - | - | |
"OTHER COMPREHENSIVE INCOME (EXPENSE) NET OF TAX" | 1.622 | (648) | |
COMPREHENSIVE INCOME | 7.271 | 2.052 | |
– ATTRIBUTABLE TO THE OWNERS OF THE PARENT | 7.270 | 2.050 | |
– ATTRIBUTABLE TO NON-CONTROLLING INTERESTS | 1 | (2) |