2005 financial statements - Financial statements
- Key figures
- Consolidated IFRS income statement
- Consolidated IFRS balance sheet
- Consolidated IFRS cash flow statement
(in millions of euros) | 2005 | 2004 |
---|---|---|
REVENUE | 21,543.0 | 19,520.2 |
Of which revenue outside France | 8,250.7 | 7,402.7 |
% of revenue | 38.3% | 37.9% |
Operating profit from ordinary activities | 1,567.6 | 1,300.1 |
% of revenue | 7.3% | 6.7% |
NET PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT | 871.2 | 731.6 |
Earnings per share (in euros) | 5.08 | 4.56 |
Diluted earnings per share (in euros) | 4.46 | 4.02 |
Dividend per share. excluding tax credit (in euros) | 2.00 | 1.75 |
Equity including minority interest | 5,318.5 | 3,614.6 |
Provisions (current and non-current) (*) | 1,588.7 | 1,548.2 |
Net financial debt | (1,579.0) | (2,433.1) |
CASH FLOWS (USED IN) / FROM OPERATIONS before tax and financing costs and changes in WCR and current provisions | 2,149.8 | 2,018.4 |
Net investments in operating assets | (604.4) | (476.3) |
Investments in concession assets | (81.0) | (568.3) |
Net financial investments | (86.2) | (241.0) |
(*) excluding provisions for retirement obligations and other employee benefits
(**) restated following the two-for-one share split in May 2005;
(in millions of euros) | 2005 | 2004 |
---|---|---|
REVENUE | 21 543,0 | 19 520,2 |
Other operating income | 179,4 | 255,0 |
Operating expenses | (20 154,9) | (18 475,2) |
Operating profit from ordinary activities | 1 567,6 | 1 300,1 |
Share-based payment expense (IFRS 2) | (70,1) | (36,3) |
Restructuring costs | (10,1) | |
Goodwill impairment expense | (13,2) | (45,5) |
OPERATING PROFIT | 1 484,3 | 1 208,2 |
Cost of gross financial debt | (275,5) | (320,8) |
Financial income from cash management investments | 117,0 | 79,2 |
Cost of net financial debt | (158,5) | (241,6) |
Other financial income and expenses | 52,5 | 238,2 |
Income tax expense | (462,5) | (380,4) |
Share of profit / (loss) of associates | 87,0 | 14,0 |
Net profit for the period (including minority interest) | 1 002,8 | 838,3 |
Minority interest | (131,6) | (106,7) |
NET PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT | 871,2 | 731,6 |
Earnings per share (in euros | 5,08 | 4,56 (*) |
Diluted earnings per share (in euros) | 4,46 | 4,02 (*) |
(*) restated following the two-for-one share split in May 20055
ASSETS (in millions of euros) | 2005 | 2004 |
---|---|---|
Non-current assets | ||
Intangible assets | 103.7 | 82.0 |
Goodwill | 813.1 | 776.9 |
Concession intangible fixed assets | 5,741.0 | 5,024.1 |
Property. plant and equipment | 2,214.8 | 2,006.7 |
Investment property | 47.2 | 41.9 |
Equity-accounted investments in associates | 1,595.5 | 1,558.5 |
Other non-current financial assets | 240.4 | 288.0 |
Fair value of derivatives financial instruments (non-current assets) | 199.6 | 244.7 |
Deferred tax assets | 210.5 | 167.2 |
Total non-current assets | 11,165.7 | 10,190.0 |
Current assets | ||
Inventories | 540.7 | 542.8 |
Trade and other operating receivables | 8,334.3 | 7,279.8 |
Other current assets | 218.6 | 157.3 |
Current tax assets | 62.5 | 24.4 |
Current financial assets | 39.9 | 129.6 |
Fair value of derivatives financial instruments (current assets) | 47.9 | 104.4 |
Cash management financial assets | 4,340.4 | 3,687.4 |
Cash | 1,144.0 | 830.4 |
Total current assets | 14,728.1 | 12,756.1 |
TOTAL ASSETS | 25,893.9 | 22,946.0 |
Equity and liabilities | 2005 | 2004 |
Equity | ||
Share capital | 983.2 | 838.1 |
Share premium account | 2,247.5 | 1,231.5 |
Treasury shares | (335.8) | (130.3) |
Consolidated reserves | 849.4 | 350.1 |
Translation reserves | 31.3 | (5.7) |
Net profit for the period attributable to equity holders of the parent | 871.2 | 731.6 |
Net income recognised directly in equity | (0.0) | 0.6 |
Equity attributable to equity holders of the parent | 4,646.8 | 3,015.9 |
Minority interest | 671.7 | 598.6 |
Total equity | 5,318.5 | 3,614.6 |
Non-current liabilities | ||
Provisions for retirement obligations and other employee benefits | 654.0 | 677.6 |
Non-current provisions | 143.3 | 165.4 |
Bonds loans | 3,588.3 | 4,619.9 |
Other loans and borrowing | 1,831.8 | 1,520.8 |
Fair value of derivatives financial instruments (non-current liabilities) | 8.6 | 34.2 |
Other non-current liabilities | 32.0 | 14.4 |
Deferred tax liabilities | 210.6 | 169.6 |
Total non-current liabilities | 6,468.7 | 7,202.3 |
Current liabilities | ||
Current provisions | 1,445.4 | 1,382.8 |
Trade payables | 5,002.3 | 4,619.2 |
Fair value of derivative financial instruments (current liabilities) | 3.5 | 45.5 |
Other current payables | 5,498.6 | 4,743.6 |
Current tax payables | 253.9 | 213.6 |
Current borrowings | 1,903.1 | 1,124.6 |
Total current liabilities | 14,106.7 | 12,129.2 |
TOTAL EQUITY AND LIABILITIES | 25,893.9 | 22,946.0 |
(in millions of euros) | 2005 | 2004 |
---|---|---|
Net profit for the period (including minority interest) | 1,002.8 | 838.3 |
Depreciation and amortisation | 689.5 | 630.1 |
Net i ncrease / (decrease) in provisions (*) | 16.6 | 71.7 |
Share-based payments (IFRS 2) and other restatements | 33.6 | 36.3 |
Gain or loss on disposals | (68.6) | (36.1) |
Change in fair value of foreign currency derivatives financial instruments | 10.0 | (10.7) |
Share of profit or loss of equity-accounted associates and dividends received from unconsolidated entities | (91.8) | (55.8) |
Capitalised borrowing costs | (63.3) | (77.3) |
Cost of net financial debt recognised | 158.5 | 241.6 |
Current and deferred tax expense recognised | 462.5 | 380.4 |
Cash flows (used in) / from operations before tax and financing costs and changes in WCR and current provisions | 2,149.8 | 2,018.4 |
Changes in working capital requirement and current provisions | 119.9 | 369.9 |
Income taxes paid | (484.4) | (333.4) |
Net interest paid | (109.0) | (210.8) |
Net cash flows (used in) / from operating activities I | 1,676.2 | 1,844.1 |
Purchases of property. plant and equipment. and intangible assets | (732.5) | (556.2) |
Proceeds from sales of property. plant and equipment. and intangible assets | 128.1 | 80.0 |
Purchases of concession fixed assets (net of grants received) | (811.0) | (568.3) |
Purchases of shares in subsidiaries and associates (consolidated and unconsolidated) | (191.0) | (442.0) |
Proceeds from sales of shares in subsidiaries and associates (consolidated and unconsolidated) | 104.9 | 201.0 |
Net effect of changes in scope of consolidation | 606 | 3.1 |
Dividends received from equity-accounted associates and unconsolidated entities | 65.6 | 44.4 |
Other | 27.8 | (31.5) |
Net cash flows (used in) / from investing activities II | (1,401.6) | (1,269.5) |
Increases in share capital | 270.4 | 259.6 |
Purchases of treasury shares | (369.8) | (492.1) |
Minority interest in share capital increases of subsidiaries | 0.0 | 1.4 |
Sums collected on exercise of share options | 39.4 | 95.2 |
Dividends paid | ||
- to shareholders of VINCI SA | (321.7) | (287.2) |
- to minority interests | (68.7) | (55.5) |
Proceeds from new long-term borrowings | 743.5 | 633.7 |
Repayments of borrowings | (129.5) | (420.8) |
Change in cash management assets | (377.2) | (225.0) |
Net cash flows (used in) / from financing activities III | (213.7) | (490.6) |
Net change in cash and cash equivalents I+II+III | 61.0 | 84.0 |
Net cash and cash equivalents at beginning of period | 449.9 | 363.5 |
Effect of changes in foreign exchange rates | 28.1 | 2.4 |
Net cash and cash equivalents at end of period | 538.9 | 449.9 |
Increase / (decrease) of cash management assets | 377.2 | 225.0 |
(Proceeds from) / repayment of loans | (614.0) | (212.9) |
Net effect of currency translation rates | 1,096.5 | |
Other (details to be given if material) | (94.6) | (39.6) |
Change in net debt | 854.1 | 58.9 |
Net debt at beginning of period | (2,433.1) | (2,492.0) |
Net debt at end of period | (1,579.0) | (2,433.1) |
(*) including changes in provisions for retirement obligations and other employee benefits
Last updated: 01/03/2006