ACS, Actividades de Construcción y Servicios, S.A. (BME:ACS)
Spain · Delayed Price · Currency is EUR 105.30
-0.30 (-0.28%)
Aug 21, 2026, 4:54 PM CET
BME:ACS Balance Sheet
Financials in millions EUR. Fiscal year is January - December.
Millions EUR. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 14,544 | 12,100 | 11,414 | 9,087 | 9,420 | 11,253 |
Short-Term Investments | 1,289 | 1,114 | 929.49 | 961.9 | 997.01 | 1,038 |
Cash & Short-Term Investments | 15,833 | 13,214 | 12,343 | 10,049 | 10,417 | 12,291 |
Cash Growth | 45.71% | 7.06% | 22.83% | -3.53% | -15.25% | 32.57% |
Accounts Receivable | 12,246 | 10,179 | 9,505 | 7,921 | 7,383 | 6,686 |
Other Receivables | 1,945 | 1,976 | 1,884 | 1,524 | 1,181 | 1,694 |
Receivables | 14,563 | 13,259 | 11,542 | 9,647 | 8,748 | 8,623 |
Inventory | 998.14 | 873.84 | 1,024 | 790 | 828.97 | 742.09 |
Other Current Assets | 2,051 | 2,053 | 2,041 | 3,097 | 5,165 | 2,998 |
Total Current Assets | 33,444 | 29,400 | 26,949 | 23,583 | 25,159 | 24,654 |
Property, Plant & Equipment | 2,647 | 2,405 | 3,003 | 1,727 | 1,709 | 1,405 |
Long-Term Investments | 4,515 | 4,534 | 4,100 | 6,077 | 5,504 | 4,842 |
Goodwill | 5,062 | 5,053 | 4,754 | 2,734 | 2,716 | 2,672 |
Other Intangible Assets | 1,108 | 843.22 | 838.8 | 547.07 | 567.7 | 607.16 |
Long-Term Accounts Receivable | 328.21 | 274.65 | 208.71 | 194.51 | - | - |
Long-Term Deferred Tax Assets | 1,350 | 1,296 | 1,398 | 851.42 | 839.27 | 849.4 |
Other Long-Term Assets | 113.48 | 218.68 | 231.39 | 265.83 | 551.93 | 186.07 |
Total Assets | 49,869 | 45,189 | 42,025 | 36,498 | 37,580 | 35,664 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 10,707 | 9,746 | 9,387 | 7,252 | 7,126 | 5,940 |
Accrued Expenses | - | 2.96 | 2.28 | 0.64 | 0.72 | 1.39 |
Current Portion of Long-Term Debt | 2,235 | 3,119 | 2,797 | 1,570 | 1,493 | 1,803 |
Current Portion of Leases | 318.62 | 299.04 | 358.44 | 165.52 | 160.74 | 156.32 |
Current Income Taxes Payable | 388.62 | 320.87 | 211.65 | 185.81 | 168.4 | 161.01 |
Current Unearned Revenue | 3,461 | 3,197 | 3,029 | 3,095 | 2,892 | 2,847 |
Other Current Liabilities | 9,651 | 8,634 | 7,331 | 7,320 | 7,879 | 6,282 |
Total Current Liabilities | 26,762 | 25,319 | 23,116 | 19,589 | 19,720 | 17,191 |
Long-Term Debt | 13,062 | 11,403 | 10,398 | 8,294 | 8,869 | 8,707 |
Long-Term Leases | 684.57 | 631.01 | 783.2 | 550.71 | 560.16 | 411.44 |
Long-Term Unearned Revenue | 1.81 | 1.59 | 1.82 | 1.78 | 2.04 | 2.1 |
Pension & Post-Retirement Benefits | 240.6 | 242.81 | 297.71 | 295.54 | 258.63 | 441.37 |
Long-Term Deferred Tax Liabilities | 543.85 | 511.76 | 461.41 | 331.99 | 294.35 | 227.11 |
Other Long-Term Liabilities | 2,227 | 1,904 | 1,852 | 1,804 | 1,500 | 1,655 |
Total Liabilities | 43,521 | 40,013 | 36,910 | 30,868 | 31,204 | 28,636 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 138.55 | 135.83 | 135.83 | 139.08 | 142.08 | 152.33 |
Additional Paid-In Capital | 1,042 | 366.38 | 366.38 | 366.38 | 366.38 | 366.38 |
Retained Earnings | 5,166 | 8,673 | 8,331 | 7,790 | 7,835 | 6,683 |
Treasury Stock | -375.16 | -401.04 | -557.87 | -465.92 | -622.17 | -691.92 |
Comprehensive Income & Other | 69.84 | -3,959 | -3,561 | -2,500 | -2,174 | -175.75 |
Total Common Equity | 6,042 | 4,815 | 4,714 | 5,329 | 5,547 | 6,334 |
Minority Interest | 305.92 | 360.72 | 400.72 | 301.15 | 828.48 | 693.9 |
Shareholders' Equity | 6,348 | 5,176 | 5,115 | 5,631 | 6,376 | 7,028 |
Total Liabilities & Equity | 49,869 | 45,189 | 42,025 | 36,498 | 37,580 | 35,664 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 16,300 | 15,452 | 14,337 | 10,580 | 11,083 | 11,078 |
Net Cash (Debt) | -466.87 | -2,238 | -1,994 | -530.93 | -665.81 | 1,213 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -1.79 | -8.69 | -7.78 | -2.04 | -2.49 | 4.28 |
Filing Date Shares Outstanding | 265.94 | 259.74 | 254.8 | 260.61 | 258.26 | 275.79 |
Total Common Shares Outstanding | 265.94 | 259.74 | 254.8 | 260.61 | 258.26 | 275.79 |
Working Capital | 6,683 | 4,081 | 3,834 | 3,994 | 5,439 | 7,463 |
Book Value Per Share | 22.72 | 18.54 | 18.50 | 20.45 | 21.48 | 22.97 |
Tangible Book Value | -128.08 | -1,081 | -878.76 | 2,048 | 2,263 | 3,055 |
Tangible Book Value Per Share | -0.48 | -4.16 | -3.45 | 7.86 | 8.76 | 11.08 |
Land | - | 306.7 | 487.99 | 375.68 | 306.07 | 328.1 |
Machinery | - | 1,993 | 2,358 | 1,718 | 1,402 | 1,345 |
Order Backlog | - | 92,858 | 88,209 | 73,538 | 68,996 | 67,262 |