Fluidra S A : Individual Annual Financial Report 2023

2023

ANNUAL FINANCIAL REPORT FLUIDRA S.A.

Reshaping the future of the pool

ANNUAL ACCOUNTS FLUIDRA, S.A. 2023

Annual Accounts

Contents

CONTENTS

ANNUAL ACCOUNTS

FinancialStatements

Balance sheet

Income statement

Statement of recognised income and expense

Statement of total changes in equity

Statement of cash flows

Notes

1. Nature, principle activities and companies comprising the Group
2. Basis of presentation
3. Significant accounting policies
4. Intangible assets
5. Property, plant and equipment
6. Operating leases - Lessee
7. Investments in Group companies and associates
8. Non-currentinvestments
9. Trade and other receivables
10. Equity
11. Provisions

1. Current and non-current bank loans and borrowings and other marketable securities
2. Debt with Group companies and associates
3. Trade and other payables
4. Risk management policy
5. Income and expense
6. Employee information
7. Transactions with Group companies and associates
8. Information on the directors
9. Other commitments and contingencies
10. Taxation
11. Information on late payment to suppliers. Final provision two, reporting requirement of Law 31/2014 of 3 December
12. Auditors' and their Group companies' or related-parties' fees
13. Environment
14. Subsequent events

Appendices

APPENDIX I. Information on Group companies

Annual Financial Report 2023

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Annual Accounts Financial Statements

Contents

Fluidra, S.A.

Statement of financial position 31 December 2023 and 2022 (Expressed in thousands of euros)

(Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.)

Assets	Notes	12/31/2023	12/31/2022
Intangible assets	4	9,143	9,829
Property, plant and equipment	5	7,161	6,268
Non-current investments in Group companies and associates	7	1,453,014	1,448,934
Equity instruments		1,453,004	1,448,904
Loans to companies		10	30
Non-current investments	8	164	1,301
Other financial assets		164	1,301
Deferred tax assets	21	11,196	9,534
Total non-current assets		1,480,678	1,475,866
Trade and other receivables	9	7,459	20,584
Current investments in Group companies and associates	7	71,872	50,549
Loans to companies		71,872	12,541
Other financial assets		-	38,008
Current accruals		13,112	6,968
Cash and cash equivalents		38	37
Total current assets		92,481	78,138
TOTAL ASSETS		1,573,159	1,554,004
Equity
Shareholders' equity	10	1,492,164	1,451,694
Capital		192,129	192,129
Share premium		1,148,591	1,148,591
Reserves		(9,693)	93,688
Profit/(loss) for the year		203,292	129,978
Own shares and equity holdings		(42,155)	(112,692)
Grants, donations and bequests received		1,048	1,048
Total equity		1,493,212	1,452,742
Liabilities
Non-current provisions	11	13,794	13,962
Deferred tax liabilities	21	-	1,138
Total non-current liabilities		13,794	15,100
Current debt		24,741	47,154
Bank borrowings and other marketable securities	12	24,741	47,154
Current debt with Group companies and associates	13	9,685	13,061
Trade and other payables	14	31,727	25,947
Total current liabilities		66,153	86,162
Total liabilities		79,947	101,262
TOTAL EQUITY AND LIABILITIES		1,573,159	1,554,004

The accompanying notes are an integral part of the annual accounts for the year ended 31 December 2023.

Annual Financial Report 2023

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