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ER - MACOMPTA.FR - IFRS Financial Statements Year ended 30/06/2024

Company: Macompta.fr Date: 2024-12-20 Language: English Register to download
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## **IFRS FINANCIAL STATEMENTS YEAR 01/07/2023 – 30/06/2024**

Lagord, December 20, 2024

**MACOMPTA.FR** (ISIN Code: FR001400NQB6 – Ticker code: MLMCA), a provider of software solutions for small business management, today reported its results in English for the 2023/2024 financial year (*French version was published on October 15, 2024*).

- Annual sales 23/24 increased by €678K, up 27,3% compared to 2022/2023.
- Operating profit was positive at +€744K, corresponding to an operating margin of 23,5%.
- Profit for the year amounted to €686K, increasing by 36,7% compared to previous year.
- Equity amounted to €2,172K, an increase of €436K.
- Cash flow remained largely positive at +€679K, despite an investment of €1 750K in fixed assets.

### Notes to the accounts: **IFRS adjustments to French financial statements:**

- Capitalized production of intangible assets (employees benefit expenses) is deducted from products and charges in IFRS profit & loss account. It amounted to €296K in 2023/2024 and €257K in 2022/2023.
- Employees pensions are introduced in IFRS balance sheet and profit & loss account. They amounted to €77K in 2023/2024 and €62K in 2022/2023 (excluded from the French financial statements).

# BALANCE SHEET

| ASSETS                                                        | 30/06/2024 | 30/06/2023 |
|---------------------------------------------------------------|------------|------------|
| NON-CURRENT                                                   |            |            |
| Goodwill                                                      | -          | -          |
|                                                               |            |            |
| Other intangible assets                                       | 706 882    | 555 385    |
| Property, plant and equipment                                 | 1 469 581  | 51 267     |
| Right-of-use assets                                           | -          | -          |
| Investments accounted for using equity method                 | -          | -          |
| Investment property                                           | -          | -          |
| Other long-term assets                                        | -          | -          |
| Other long-term financial assets                              | 38 091     | 37 922     |
| Deferred tax assets                                           | -          | -          |
| Non-current assets                                            | -          | -          |
| CURRENT                                                       |            |            |
| Assets included in disposal group classified as held for sale | -          | -          |
| Inventories                                                   | -          | -          |
| Prepayments and other short-term assets                       | 101 017    | 25 513     |
| Trade and other receivables                                   | 395 103    | 400 827    |
| Derivative financial instruments                              | -          | -          |
| Other short-term financial assets                             | -          | -          |
| Cash and cash equivalents                                     | 679 029    | 1 625 064  |
| Current assets                                                | 10 894     | 2 000      |
|                                                               |            |            |
| TOTAL ASSETS                                                  | 3 400 599  | 2 697 978  |

| EQUITY AND LIABILITIES                      | 30/06/2024 | 30/06/2023   |
|---------------------------------------------|------------|--------------|
| EQUITY                                      |            |              |
| Equity attributable to owners of the parent |            |              |
| Share capital                               | 1 500 000  | 320 000      |
| Share premium                               | -          | -            |
| Other components of equity                  | -          | -            |
| Retained earnings                           | 671 512    | 1 415<br>381 |
| Equity attributable to owners of the parent | 2 171 512  | 1 735 381    |
| Non controlling interest                    | -          | -            |
|                                             |            |              |

| TOTAL EQUITY | 2 171 512 | 1 735 381 |
|--------------|-----------|-----------|
|              |           |           |

## *LIABILITIES*

| NON-CURRENT                                                        |           |           |
|--------------------------------------------------------------------|-----------|-----------|
| Pension and other employee obligations                             | 76 958    | 61 801    |
| Borrowings                                                         | -         | -         |
| Lease liabilities                                                  | -         | -         |
| Deferred tax liabilities                                           | -         | -         |
| Other liabilities                                                  | 2 772     | 234       |
| Non-current liabilities                                            | -         | -         |
| CURRENT                                                            |           |           |
| Liabilities included in disposal group classified as held for sale | -         | -         |
| Provisions                                                         | 158 030   | 158 030   |
| Pension and other employee obligations                             | -         | -         |
| Borrowings                                                         | -         | -         |
| Lease liabilities                                                  | -         | -         |
| Trade and other payables                                           | 425 790   | 281 692   |
| Current tax liabilities                                            | 46 740    | 34 146    |
| Derivative financial instruments                                   | -         | -         |
| Contract and other liabilities                                     | -         | -         |
| Current liabilities                                                | 518 797   | 426 695   |
| TOTAL LIABILITIES                                                  | 1 229 087 | 962 597   |
| TOTAL EQUITY AND LIABILITIES                                       | 3 400 599 | 2 697 978 |

# PROFIT AND LOSS ACCOUNT

|                                                                   | 30/06/2024 | 30/06/2023 |
|-------------------------------------------------------------------|------------|------------|
|                                                                   |            |            |
| Revenue                                                           | 3 161 817  | 2 483 633  |
| Other income                                                      | 36 439     | 28 856     |
| Change in inventories                                             | -          | -          |
| Costs of material                                                 | -          | -          |
| Employee benefits expense                                         | -1 600 955 | -1 192 385 |
| Change in fair value of investment property                       | -          | -          |
| Depreciation, amortisation and impairment of non-financial assets | -180 701   | -126 732   |
| Impairment losses of financial assets and contract assets         | -          | -          |
| Other expenses                                                    | -672 578   | -460 652   |
| Operating profit                                                  | 744 021    | 732 720    |
|                                                                   |            |            |
| Share of profit from equity accounted Investments                 | -          | -          |
| Finance costs                                                     | -          | -          |
| Finance income                                                    | 20 031     | 12 335     |
| Other financials items                                            | -          | -          |
| Profit before tax                                                 | 764 052    | 745 055    |
|                                                                   |            |            |
| Tax expense                                                       | -77 921    | -242 532   |
| Profit for the year from continuing operations                    | 686 131    | 502 523    |
| Loss for the year from discontinued operations                    | -          | -          |
| Profit for the year                                               | 686 131    | 502 523    |

# CASH FLOW STATEMENT

|                                                                   | 30/06/2024 | 30/06/2023 |
|-------------------------------------------------------------------|------------|------------|
|                                                                   |            |            |
| Operating activities                                              |            |            |
| Profit before tax                                                 | 744 021    | 732 720    |
| Non-cash adjustments                                              | 180 701    | 126 732    |
| Contributions to defined benefit plans                            | 15<br>157  | 13 243     |
| Net changes in working capital                                    | 172 659    | 81 312     |
| Settling of derivative financial instruments                      | 0          | 0          |
| Net cash from operating activities                                | 1 112 538  | 954 007    |
| Investing activities                                              |            |            |
| Purchase of property, plant and equipment                         | -1 750 682 | -288 916   |
| Proceeds from disposal of others intangible assets                | 0          | 0          |
| Acquisition of subsidiaries, net of cash acquired                 | 0          | 0          |
| Proceeds from sale of subsidiaries, net of cash sold              | 0          | 0          |
| Proceeds from disposal and redemption of non-derivative financial |            |            |
| assets                                                            | 0          | 0          |
| Interest received                                                 | 20 031     | 12 335     |
| Dividends received                                                | 0          | 0          |
| Taxes paid                                                        | -77 921    | -84 502    |
| Net cash used in investing activities                             | -1 808 572 | -361 083   |
|                                                                   |            |            |
| Financing activities                                              |            |            |
| Proceeds from borrowings                                          | 0          | 0          |
| Repayment of borrowings and leasing liabilities                   | 0          | 0          |
| Proceeds from issue of share capital                              | 0          | 0          |
| Interest paid                                                     | 0          | 0          |
| Dividends paid                                                    | -250 000   | -300 000   |
| Net cash from (used in) financing activities                      | -250 000   | -300 000   |
|                                                                   |            |            |
| Net change in cash and cash equivalents                           | -946 034   | 292 924    |
| Cash and cash equivalents, beginning of year                      | 1 625 063  | 1 332 139  |
| Exchange differences on cash and cash equivalents                 | 0          | 0          |
| Cash and cash equivalents, end of year                            | 679 029    | 1 625 063  |
| Cash and cash equivalents included in disposal group              | 0          | 0          |
| Cash and cash equivalents for continuing operations               | 679 029    | 1 625 063  |

### **Next publication: second quarter sales on January 15, 2025.**

### *About macompta.fr*

*Founded in 2007 by a chartered accountant, macompta.fr has become a key platform for managing small businesses and associations. With its credo "management accessible to all", this French software company focuses on developing simple, high-performance and affordable software and mobile applications. The company offers a complete range of tools for accounting, tax declarations, invoicing, payroll and expense reporting.* 

*From the beginning, macompta.fr's software has been adopted by over 100,000 users: companies, associations, chartered accountants and consulting professionals serving clients.* 

*In evidence of its success, the platform is now recommended by major banking networks, chartered accountants, corporate management organizations, and national sports federations for associations, such as ASPTT and UNASS.* 

*More information on [investisseurs.macompta.fr/en](https://investisseurs.macompta.fr/en/home/)*

**Contact** Macompta.fr CEO Sylvain HEURTIER [investisseurs@macompta.fr](mailto:investisseurs@macompta.fr)