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SUMMARIZED SIX-MONTH CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015
Statement of comprehensive income
2.
SUMMARIZED SIX-MONTH CONSOLIDATED
FINANCIAL STATEMENTS AS OF
DECEMBER 31, 2015
All information is expressed in thousands of euros, unless otherwise noted.
2.1
Statement of comprehensive income
(in thousands of euros)
Notes
12/31/2015
12/31/2014
6 months
Restated*
NET REVENUES
5.1
71,579
51,509
Raw materials and purchases of goods
(29,691)
(17,207)
Other purchases and external expenses
(27,344)
(21,619)
Taxes, fees and similar payments
(62)
(84)
Employee expenses
(12,554)
(11,341)
Depreciation and provisions (net of reversals)
(3,293)
(1,525)
Other recurring operating income and expenses
(5,300)
(4,478)
RECURRING OPERATING INCOME
(6,666)
(4,747)
Other operating income and expenses
5.2
(315)
5,997
OPERATING RESULT
(6,981)
1,251
Net borrowing costs
(67)
(477)
Other financial expenses
(328)
(12)
Other financial income
55
1,149
FINANCIAL RESULT
5.3
(340)
660
Tax expense
5.4
(703)
(458)
Share of profit or loss of associates
(61)
-
NET INCOME FROM CONTINUING OPERATIONS
(8,086)
1,453
NET INCOME FROM DISCONTINUED OPERATIONS
5.5
-
557
NET RESULTS
(8,086)
2,010
Share of equity owners of the parent company
(8,086)
(4,851)
Share of non-controlling interests
-
7,417
EARNINGS PER SHARE
Net earnings per share, Group share (
in euros
)
(0.02)
(0.18)
Net earnings per share, Group share, after potential dilution (
in euros
)
(0.02)
(0.18)
NET RESULT
(8,086)
2,010
Other items of the comprehensive income
Exchange-rate differentials for foreign operations
(263)
587
Exchange-rate differentials on net investments in foreign operations
114
399
Gains (Losses) on hedging transactions
-
(120)
TOTAL OTHER ITEMS OF THE COMPREHENSIVE INCOME
(149)
866
COMPREHENSIVE INCOME
(8,235)
2,876
Share of equity owners of the parent company
(8,235)
(4,966)
Share of non-controlling interests
-
7,841
* In application of IFRS 5, the activity of ProcessFlows Ltd has been restated from the consolidated figures for the fiscal years analyzed, and its results are presented on a
separate line of the income statement, “Net income from discontinued operations”.
All items of the comprehensive income are recyclable in profits/losses, except for the actuarial differences on retirement commitments.
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- 2015/2016 SIX-MONTH FINANCIAL REPORT