Financial information

Annual financial data

The Board of Directors of ABC arbitrage, led by the Chairman, Dominique Ceolin, met on March 19, 2026 to approve the consolidated financial statements for 2025.

In million of euros (2)

  • 2025

    2024

    Change %

  • Investment service fees (1)

    22.9

    21.4

    6.7%

  • Net gains value through profit or loss

    36.8

    29.8

    23.6%

  • Net revenues

    59.7

    51.2

    16.5%

  • Payroll costs

    (24.1)

    (21.2)

    13.2%

  • Occupancy costs

    (1.7)

    (1.7)

    (0.8)%

  • Other expense

    (9.0)

    (7.3)

    23.8%

  • Other taxes

    (0.1)

    (0.0)

    694%

  • Total costs

    (34.8)

    (30.2)

    15.1%

  • Income before tax

    24.9

    21.0

    18.6%

  • Net income attributable to equity holders

    25.1

    26.8

    (6.5)%

  • Equity

    169.6

    164.1

  • ROE - Return on equity

    14.8%

    16.4%

  • Gross ROE

    35.2%

    31.2%

  • Investment service fees (1)

    202522.9

    202421.4

    Change %6.7%

  • Net gains value through profit or loss

    202536.8

    202429.8

    Change %23.6%

  • Net revenues

    202559.7

    202451.2

    Change %16.5%

  • Payroll costs

    2025(24.1)

    2024(21.2)

    Change %13.2%

  • Occupancy costs

    2025(1.7)

    2024(1.7)

    Change %(0.8)%

  • Other expense

    2025(9.0)

    2024(7.3)

    Change %23.8%

  • Other taxes

    2025(0.1)

    2024(0.0)

    Change %694%

  • Total costs

    2025(34.8)

    2024(30.2)

    Change %15.1%

  • Income before tax

    202524.9

    202421.0

    Change %18.6%

  • Net income attributable to equity holders

    202525.1

    202426.8

    Change %(6.5)%

  • Equity

    2025169.6

    2024164.1

    Change %%

  • ROE - Return on equity

    202514.8

    202416.4

    Change %%

  • Gross ROE

    202535.2

    202431.2

    Change %%

(1) Investment Services Fees relate to the services that the Group’s management companies bill to Quartys Limited and ABCA Funds Ireland Plc.

(2) Datas have been prepared in accordance with the International Financial Reporting Standards (IFRS)

 

Interim financial data

The Board of Directors of ABC arbitrage, led by the Chairman, Dominique Ceolin, met on September 17, 2026 to approve the consolidated financial statements for the first half of 2026.

In million of euros (2)

  • HY 2026

    HY 2025

    Change %

  • Investment service fees (1)

    14.8

    12.0

    22.6%

  • Net gains value through profit or loss

    36.2

    24.4

    48.4%

  • Net revenues

    51.0

    36.5

    39.9%

  • Payroll costs

    (19.8)

    (13.4)

    47.7%

  • Occupancy costs

    (0.9)

    (0.9)

    (1.0)%

  • Other expense

    (4.6)

    (4.5)

    2.0%

  • Other taxes

    0.0

    0.0

    10.0%

  • Total costs

    (25.4)

    (18.9)

    34.4%

  • Income before tax

    25.6

    17.6

    45.8%

  • Net income attributable to equity holders

    26.0

    17.7

    46.9%

  • Equity

    189.2

    174.4

  • ROE - Return on equity

    27.4%

    20.3%

  • Gross ROE

    53.9%

    41.8%

  • Investment service fees (1)

    HY 202614.8

    HY 202512.0

    Change %22.6%

  • Net gains value through profit or loss

    HY 202636.2

    HY 202524.4

    Change %48.4%

  • Net revenues

    HY 202651.0

    HY 202536.5

    Change %39.9%

  • Payroll costs

    HY 2026(19.8)

    HY 2025(13.4)

    Change %47.7%

  • Occupancy costs

    HY 2026(0.9)

    HY 2025(0.9)

    Change %(1.0)%

  • Other expense

    HY 2026(4.6)

    HY 2025(4.5)

    Change %2.0%

  • Other taxes

    HY 20260.0

    HY 20250.0

    Change %10.0%

  • Total costs

    HY 2026(25.4)

    HY 2025(18.9)

    Change %34.4%

  • Income before tax

    HY 202625.6

    HY 202517.6

    Change %45.8%

  • Net income attributable to equity holders

    HY 202626.0

    HY 202517.7

    Change %46.9%

  • Equity

    HY 2026189.2

    HY 2025174.4

    Change %%

  • ROE - Return on equity

    HY 202627.4

    HY 202520.3

    Change %%

  • Gross ROE

    HY 202653.9

    HY 202541.8

    Change %%

(1) Investment Services Fees relate to the services that the Group’s management companies bill to Quartys Limited and ABCA Funds Ireland Plc.

(2) Data have been prepared in accordance with the International Financial Reporting Standards (IFRS). The IFRS 15 norm do not allows the recognition of performance fees that have not been definitively acquired.

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