BARCELONA, Feb 29 (Reuters) - Spanish drugmaker Grifols on Thursday reported a profit of 59 million euros ($63.91 million) in 2023, down from 208 million euros the prior year due to restructuring costs, while it lowered its debt ratio.

Grifols said it expects a 7% revenue growth this year, while its adjusted earnings before interest, taxes, depreciation and amortisation (EBITDA) would reach 1.8 billion euros compared to 1.5 billion in 2023.

The company said its debt-to-EBITDA ratio fell to 6.3 times at the end of 2023 from 6.7 times in the third quarter.

The results are the first published by Grifols since a bombshell short-seller report that questioned the Spanish drugmaker's accounting sent the share price tumbling in January.

The Gotham City Research questioned Grifols' reported debt and EBITDA, and leverage ratio. It said the leverage ratio was close to 10 to 13 times.

Grifols dismissed the report and insisted its accounting data are correct.

($1 = 0.9231 euros) (Reporting by Joan Faus. Editing by Inti Landauro)