Income Statement ATON

Stocks

ALTAO

FR0004153930

Advanced Medical Equipment & Technology

Real-time Euronext Paris 12:50:39 03/09/2026 pm IST			5-day change	1st Jan Change
0.0154 ^EUR	-1.28%		-7.23%	+113.89%

30/04	Aton Reports Earnings Results for the Full Year Ended December 31, 2025	CI
30/04	Aton Auditor Raises 'Going Concern' Doubt	CI

47dac4058b.qaPWZ-wCzWK3bWxkas9l-MAq_-kgiP5dhFsbXpvv3mI.5vOHDZhyoACCOw0xJps6vq5ckr168pdlsxZqHdaaplrcyZ4SuTSLD-QUBw

Published financial data: ATON

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Revenues	-	1.56T	4L	6L	7L
Other Revenues, Total	-	-1	-	-	-
Total Revenues	-	1.56T	4L	6L	7L
Cost of Goods Sold, Total	3L	2L	5L	2L	2L
Gross Profit	-3L	-2L	-1L	4L	4L
Selling General & Admin Expenses, Total	-	4L	6L	10L	8L
Depreciation & Amortization - (IS)	7.14T	8.12T	48.23T	8L	7L
Other Operating Expenses	-1L	-1.17T	-1.92T	-11T	-2L
Other Operating Expenses, Total	-1L	4L	6L	17.55L	13.2L
Operating Income	-1L	-6L	-8L	-13.78L	-9L
Interest Expense, Total	-21.68T	-56.57T	-1L	-3L	-68T
Interest And Investment Income	52.75T	77.16T	3L	-	12T
Net Interest Expenses	31.07T	20.59T	1L	-3L	-56T
Income (Loss) On Equity Invest.	-	-	-	-30T	-69T
Currency Exchange Gains (Loss)	1.28T	-2.88T	-5	-	-1T
Other Non Operating Income (Expenses)	1	-1	-1.29Cr	-2T	-
EBT, Excl. Unusual Items	-90.94T	-6L	-1.35Cr	-16.66L	-10.04L
Gain (Loss) On Sale Of Investments	4L	-	-	-3L	-
Asset Writedown	-	-	-	-	-
Other Unusual Items	-4L	8.87T	-53.36L	8L	1T
EBT, Incl. Unusual Items	-69.16T	-6L	-1.88Cr	-11.02L	-10.03L
Income Tax Expense	-	-	-	-	-
Earnings From Continuing Operations	-69.16T	-6L	-1.88Cr	-11.02L	-10.03L
Net Income to Company	-69.16T	-6L	-1.88Cr	-11.02L	-10.03L
Minority Interest	-	-	-	1T	41T
Net Income - (IS)	-69.16T	-6L	-1.88Cr	-11.01L	-10L
Net Income to Common Incl Extra Items	-69.16T	-6L	-1.88Cr	-11.01L	-10L
Net Income to Common Excl. Extra Items	-69.16T	-6L	-1.88Cr	-11.01L	-10L
Per Share Items
Net EPS - Basic	-0	-	-0.05	-0	-0
Basic EPS - Continuing Operations	-0	-	-0.05	-0	-0
Basic Weighted Average Shares Outstanding	26Cr	-	38Cr	58Cr	81Cr
Net EPS - Diluted	-0	-	-0.05	-0	-0
Diluted EPS - Continuing Operations	-0	-	-0.05	-0	-0
Diluted Weighted Average Shares Outstanding	26Cr	-	38Cr	58Cr	81Cr
Normalized Basic EPS	-0	-	-0.02	-0	-0
Normalized Diluted EPS	-0	-	-0.02	-0	-0
Supplemental Items
EBITDA	-1L	-6L	-7L	-11.76L	-2L
EBITA	-1L	-6L	-8L	-13.62L	-6L
EBIT	-1L	-6L	-8L	-13.78L	-9L
EBITDAR	-	-	-	-11.16L	-2L
Total Revenues (As Reported)	2L	4.23T	4L	-	-
Effective Tax Rate - (Ratio)	-	-	-	-	-
Normalized Net Income	-56.84T	-4L	-84.44L	-10.4L	-6L
Supplemental Operating Expense Items
Advertising Expense	-	-	-	52T	24T
Selling and Marketing Expenses	-	-	-	52T	24T
Research And Development Expense From Footnotes	-	-	-	3L	3L
Net Rental Expense, Total	-	-	-	60T	26T
Imputed Operating Lease Interest Expense	-	-	-	21.31T	2.94T
Imputed Operating Lease Depreciation	-	-	-	38.69T	23.06T
Maintenance & Repair Expenses, Total	-	-	-	1L	49T

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Assets
Cash And Equivalents	15.41L	6L	958	84T	5L
Total Cash And Short Term Investments	15.41L	6L	958	84T	5L
Accounts Receivable, Total	84.9T	6.68T	3L	2L	3L
Other Receivables	28.65L	41.36L	4L	10.42L	4L
Notes Receivable	-	-	-	8T	-
Total Receivables	29.5L	41.43L	7L	12.32L	7L
Prepaid Expenses	1T	1T	6.6T	35T	17T
Other Current Assets, Total	-	6.21T	6.21T	-	-
Total Current Assets	44.92L	47.48L	7L	13.51L	11.74L
Gross Property Plant And Equipment	76.22T	83.94T	83.94T	57.66L	59.9L
Accumulated Depreciation	-55.64T	-63.65T	-72T	-21.73L	-25.25L
Net Property Plant And Equipment	20.58T	20.3T	11.95T	35.93L	34.65L
Long-term Investments	86.38L	1.01Cr	0	1L	43T
Other Intangibles, Total	0	3L	3L	4L	3L
Loans Receivable Long-Term	-	-	-	13T	13T
Deferred Charges Long-Term	-	-	-	10L	8L
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	1.32Cr	1.52Cr	10.31L	64.51L	58.07L
Liabilities
Accounts Payable, Total	2L	5L	4L	3L	1L
Accrued Expenses, Total	5.69T	-	-	2L	2L
Short-term Borrowings	9L	-	3.67T	89T	4L
Current Portion of Long-Term Debt	68.39T	-	-	19.32L	17.13L
Current Portion of Leases	-	-	-	3L	2L
Current Income Taxes Payable	535	41.3T	73.2T	-	-
Other Current Liabilities	25.07L	-	-	2L	1L
Total Current Liabilities	37.2L	5L	5L	29.23L	27.54L
Long-Term Debt	-	22.38L	32.38L	7L	10.38L
Long-Term Leases	-	-	-	15.97L	16.19L
Unearned Revenue Non Current	-	-	-	-	-
Other Non Current Liabilities	-	22.33L	19.72L	6T	12T
Total Liabilities	37.2L	49.69L	57.17L	52.72L	54.23L
Common Stock, Total	26.12L	27.37L	38.31L	80.01L	82.81L
Additional Paid In Capital	79.5L	91.9L	1.2Cr	1.2Cr	1.19Cr
Retained Earnings	-11.31L	-16.95L	-2.05Cr	-1.92Cr	-2.02Cr
Comprehensive Income and Other	-	-	-	-6T	-10T
Total Common Equity	94.31L	1.02Cr	-46.86L	8L	37T
Minority Interest	-	-	-	4L	3L
Total Equity	94.31L	1.02Cr	-46.86L	11.79L	4L
Total Liabilities And Equity	1.32Cr	1.52Cr	10.31L	64.51L	58.07L
Supplemental Items
ECS Total Shares Outstanding on Filing Date	26Cr	-	38Cr	80Cr	83Cr
ECS Total Common Shares Outstanding	26Cr	-	38Cr	80Cr	83Cr
Book Value / Share	0.04	-	-0.01	0	0
Tangible Book Value	94.31L	99.37L	-50.32L	4L	-3L
Tangible Book Value Per Share	0.04	-	-0.01	0	-0
Total Debt	10L	22.38L	32.42L	46.53L	49.52L
Net Debt	-6L	16.4L	32.41L	45.69L	44.97L
Debt Equivalent Oper. Leases	-	-	-	5L	2L
Minority Interest, Total (Incl. Fin. Div)	-	-	-	4L	3L
Equity Method Investments, Total	-	-	-	1L	43T
Account Code - Inventory Valuation	3	3	3	5	5
Machinery, Total	76.22T	83.94T	83.94T	10L	10L
Full Time Employees	-	7	3	15	13
Accumulated Allowance for Doubtful Accounts (Supple)	42.53T	42.53T	42.53T	2L	2L

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Net Income	-	-	-	-11.01L	-10L
Depreciation & Amortization - CF	-	-	-	3L	7L
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	16T	3L
Depreciation & Amortization, Total	-	-	-	4L	10L
Amortization of Deferred Charges, Total - (CF)	-	-	-	4L	86T
(Gain) Loss on Sale of Investments - (CF)	-	-	-	3L	-1T
(Income) Loss On Equity Investments - (CF)	-	-	-	30T	69T
Other Operating Activities, Total	-	-	-	-4L	7L
Change In Accounts Receivable	-	-	-	12.44L	-1L
Change In Accounts Payable	-	-	-	-2L	-1L
Change in Unearned Revenues	-	-	-	-2L	-2L
Cash from Operations	-	-	-	5L	4L
Capital Expenditure	-	-	-	-5L	-3L
Sale of Property, Plant, and Equipment	-	-	-	22T	1T
Divestitures	-	-	-	20T	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	2T	8T
Other Investing Activities, Total	-	-	-	-	-1T
Cash from Investing	-	-	-	-4L	-2L
Long-Term Debt Issued, Total	-	-	-	7L	6L
Total Debt Issued	-	-	-	7L	6L
Long-Term Debt Repaid, Total	-	-	-	-6L	-6L
Total Debt Repaid	-	-	-	-6L	-6L
Other Financing Activities, Total	-	-	-	-3L	-55T
Cash from Financing	-	-	-	-2L	-51T
Net Change in Cash	-	-	-	-88T	99T
Supplemental Items
Cash Interest Paid	-	-	-	3L	56T
Cash Income Tax Paid (Refund)	-	-	-	-	-9L
Levered Free Cash Flow	-	-	-	-30.83L	6L
Unlevered Free Cash Flow	-	-	-	-29.23L	7L
Change In Net Working Capital	-23.17L	9L	-34.83L	23.74L	-4L
Net Debt Issued / Repaid	-	-	-	96T	4T

Fiscal Period: December	2021 (EUR)	2022 (EUR)	2023 (EUR)	2024 (EUR)	2025 (EUR)
Profitability
Return on Assets	-0.79	-2.6	-5.8	-10.62	-8.95
Return on Total Capital	-1	-3.23	-8.54	-15.89	-9.83
Return On Equity %	-0.96	-5.73	-679.52	319.88	-128.34
Return on Common Equity	-0.96	-5.73	-679.52	168.61	-232.37
Margin Analysis
Gross Profit Margin %	-	-13.51T	-38.74	61.4	66.87
SG&A Margin	-	23.9T	146.23	158.31	122.69
EBITDA Margin %	-	-37.33T	-184.47	-191.46	-27.08
EBITA Margin %	-	-37.85T	-197.09	-221.82	-83.51
EBIT Margin %	-	-37.85T	-197.09	-224.43	-132.83
Income From Continuing Operations Margin %	-	-36.15T	-4.93T	-179.48	-151.74
Net Income Margin %	-	-36.15T	-4.93T	-179.32	-145.54
Net Avail. For Common Margin %	-	-36.15T	-4.93T	-179.32	-145.54
Normalized Net Income Margin	-	-22.95T	-2.21T	-169.42	-88.73
Levered Free Cash Flow Margin	-	-	-	-502.16	94.36
Unlevered Free Cash Flow Margin	-	-	-	-476.1	100.79
Asset Turnover
Asset Turnover	-	0	0.05	0.08	0.11
Fixed Assets Turnover	-	0.08	23.7	0.16	0.19
Receivables Turnover (Average Receivables)	-	0.03	2.44	1.49	2.58
Short Term Liquidity
Current Ratio	1.21	9.53	1.33	0.46	0.43
Quick Ratio	1.21	9.52	1.3	0.45	0.42
Operating Cash Flow to Current Liabilities	-	-	-	0.17	0.14
Days Sales Outstanding (Average Receivables)	-	10.71T	149.47	246.19	141.36
Average Days Payable Outstanding	464.78	594.78	305.17	-	338.33
Long Term Solvency
Total Debt/Equity	10.29	21.87	-69.18	394.66	1.29T
Total Debt / Total Capital	9.33	17.94	-224.45	79.78	92.8
LT Debt/Equity	-	21.87	-69.1	198.73	691.93
Long-Term Debt / Total Capital	-	17.94	-224.2	40.17	49.79
Total Liabilities / Total Assets	28.28	32.69	554.52	81.72	93.39
EBIT / Interest Expense	-5.69	-10.43	-5.66	-5.38	-12.91
EBITDA / Interest Expense	-5.36	-10.29	-5.3	-3.14	1.6
(EBITDA - Capex) / Interest Expense	-5.36	-10.29	-5.3	-5.03	-2.1
Total Debt / EBITDA	-8.36	-3.84	-4.6	-5.78	45.43
Net Debt / EBITDA	4.91	-2.82	-4.6	-5.68	41.26
Total Debt / (EBITDA - Capex)	-8.36	-3.84	-4.6	-3.62	-34.63
Net Debt / (EBITDA - Capex)	4.91	-2.82	-4.6	-3.55	-31.45
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	24.4T	0.33	7.65
Gross Profit, 1 Yr. Growth %	8.62	-17.88	-29.73	-11.71	17.24
EBITDA, 1 Yr. Growth %	-62.16	401.06	21.12	-15.06	-69.35
EBITA, 1 Yr. Growth %	-61.12	378.65	27.63	-5.29	-43.27
EBIT, 1 Yr. Growth %	-61.12	378.65	27.63	-34.6	-36.28
Earnings From Cont. Operations, 1 Yr. Growth %	-78.83	714.89	3.24T	-86	-8.98
Net Income, 1 Yr. Growth %	-78.83	714.89	3.24T	-86.01	-12.62
Normalized Net Income, 1 Yr. Growth %	-67.66	-292.96	2.26T	-79.37	-43.62
Diluted EPS Before Extra, 1 Yr. Growth %	-81.1	-	-	-92.39	-40.75
Accounts Receivable, 1 Yr. Growth %	-14.77	-92.14	4.49T	-71.74	82.87
Net Property, Plant and Equip., 1 Yr. Growth %	-25.75	-1.35	-41.15	-7.01	-3.56
Total Assets, 1 Yr. Growth %	104.8	15.59	-93.22	-33.91	-9.98
Tangible Book Value, 1 Yr. Growth %	92.36	5.37	-150.63	-114.09	-166.33
Common Equity, 1 Yr. Growth %	92.36	8.5	-145.79	-137.72	-95.32
Cash From Operations, 1 Yr. Growth %	-	-	-	-114.9	-22.75
Capital Expenditures, 1 Yr. Growth %	-	-	-	215.03	-47.72
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-	-166.95	-120.23
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-	-163.2	-122.79
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	302.98	-	1.88T	3.93
Gross Profit, 2 Yr. CAGR %	-32.81	-5.55	-24.03	33.78	1.74
EBITDA, 2 Yr. CAGR %	-70.34	37.7	146.35	42.12	-64.04
EBITA, 2 Yr. CAGR %	-69.9	36.42	147.16	51.92	-38.04
EBIT, 2 Yr. CAGR %	-69.9	36.42	147.16	52.81	-35.45
Earnings From Cont. Operations, 2 Yr. CAGR %	-69.34	31.34	1.55T	39.84	-64.3
Net Income, 2 Yr. CAGR %	-69.34	31.34	1.55T	39.77	-65.04
Normalized Net Income, 2 Yr. CAGR %	-75.63	42.68	574.85	70.52	-65.9
Diluted EPS Before Extra, 2 Yr. CAGR %	-71.03	-	1.26T	-	-78.76
Accounts Receivable, 2 Yr. CAGR %	-4.8	-74.11	89.94	422.13	-28.31
Net Property, Plant and Equip., 2 Yr. CAGR %	-24.79	-14.41	-23.8	1.23T	-5.3
Total Assets, 2 Yr. CAGR %	49.15	53.86	-72	-34.86	-22.87
Tangible Book Value, 2 Yr. CAGR %	34.29	42.36	-26.96	-80.14	-69.43
Common Equity, 2 Yr. CAGR %	34.29	44.47	-29.51	-72.2	-86.72
Cash From Operations, 2 Yr. CAGR %	-	-	-	-	-66.07
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	28.34
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-	-63.2
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-	-62.05
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-81.21	1.48T	-	651.09
Gross Profit, 3 Yr. CAGR %	-64.42	-28.16	-14.42	13.7	28.02
EBITDA, 3 Yr. CAGR %	-74.98	-23.9	31.94	116.3	-32.5
EBITA, 3 Yr. CAGR %	-74.55	-24.3	33.42	122.71	-2.2
EBIT, 3 Yr. CAGR %	-74.55	-24.3	33.42	123.58	14.16
Earnings From Cont. Operations, 3 Yr. CAGR %	-79.06	-8.49	286.4	151.64	21.19
Net Income, 3 Yr. CAGR %	-79.06	-8.49	286.4	151.56	19.51
Normalized Net Income, 3 Yr. CAGR %	-77.19	-27.97	263.54	77.69	17.91
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	227.76	96.4	-
Accounts Receivable, 3 Yr. CAGR %	4.27	-58.54	45.42	28.94	267.37
Net Property, Plant and Equip., 3 Yr. CAGR %	-24.84	-17.67	-24.46	458.94	454.73
Total Assets, 3 Yr. CAGR %	48.76	37	-45.65	-21.13	-27.44
Tangible Book Value, 3 Yr. CAGR %	94.5	23.86	0.87	-65.36	-70.31
Common Equity, 3 Yr. CAGR %	94.5	25.08	-1.5	-56.23	-84.65
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	37.86	21.18	485.58
Gross Profit, 5 Yr. CAGR %	-	-	-51.81	-7.87	13.36
EBITDA, 5 Yr. CAGR %	-	-	-37.54	-2.3	-10.22
EBITA, 5 Yr. CAGR %	-	-	-36.81	0.02	11.72
EBIT, 5 Yr. CAGR %	-	-	-36.81	0.26	22.59
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	20.14	8.42	25.15
Net Income, 5 Yr. CAGR %	-	-	20.14	8.4	24.11
Normalized Net Income, 5 Yr. CAGR %	-	-	12	1.68	27.26
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-8.66	-3.24
Accounts Receivable, 5 Yr. CAGR %	-	-	32.54	14.21	27.15
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-24.43	150.58	162.67
Total Assets, 5 Yr. CAGR %	-	-	-23.73	1.76	-1.99
Tangible Book Value, 5 Yr. CAGR %	-	-	31.46	-40.44	-44.42
Common Equity, 5 Yr. CAGR %	-	-	29.6	-31.46	-62.37