Lampsa Hellenic Hotels (LAMPS) H2 2025 earnings summary

Executive summary

• The audit covered the consolidated and company financial statements for the year ended 31 December 2025, including the statement of financial position, income statement, changes in equity, cash flows, and notes, in accordance with IFRS as adopted by the EU.

• The audit opinion is unqualified: the financial statements present fairly, in all material respects, the financial position, performance, and cash flows of the company and group.

• The most significant audit matter was revenue recognition, due to the volume and diversity of transactions and the risk of misstatement.

• The audit included risk-based procedures, evaluation of internal controls, and substantive testing of revenue transactions.

• No material misstatements or inconsistencies were found in the management report or other information.

Financial highlights

• Consolidated sales for 2025: €126.1 million (2024: €122.9 million), up 3%.

• Company sales for 2025: €85.7 million (2024: €81.5 million), up 5%.

• Consolidated net profit: €19.2 million (2024: €21.1 million).

• Company net profit: €16.1 million (2024: €15.1 million).

• EBITDA: Group €36.6 million (2024: €40.1 million); Company €28.8 million (2024: €27.9 million).

• Earnings per share: €0.88 (2024: €0.97).

Key financial ratios and metrics

• Gross margin: Group 37.4% (2024: 39.9%), Company 45.1% (2024: 46.2%).

• Leverage ratio (net debt/equity): Group 0.47 (2024: 0.63), Company 0.49 (2024: 0.75).

• Capital adequacy: Group 32% (2024: 39%), Company 33% (2024: 43%).