Inditex Financial Statements FY2021-FY2026H1

Industria de Diseño Textil, S.A. (BME: ITX) Financial Statements in Beancount — Open Ledger

Inditex's income statement and balance sheet, FY2021 through FY2026H1, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own consolidated annual accounts and interim financial statements (CNMV) filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/inditex

Latest analysis: Inditex H1 2026: Sales Up 7.6% to €19.8B, Zara Segment Profit Up Only 2.5%

Key Figures

Amounts in MEUR (millions of euros), exactly as the ledger records them.

What's Inside

The fiscal year ends January 31 and Inditex names it by the calendar year it starts in: FY2025 runs from 1 February 2025 to 31 January 2026, and FY2026H1 is the six months to 31 July 2026. Inditex is listed on the Spanish stock exchanges (BME: ITX) and is not an SEC registrant, so every figure comes from the consolidated annual accounts and interim condensed consolidated financial statements it publishes on inditex.com and files with the Spanish securities regulator (CNMV), prepared under IFRS as adopted by the EU. The first-half statements carry a limited review, not a full audit.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MEUR; 19,755 MEUR means 19,755 million euros.
• Leases (IFRS 16) — rights of use sit in
  Assets:NonCurrent:OperatingLeaseRightOfUse and the lease liability in
  Liabilities:Current:OperatingLeases and
  Liabilities:NonCurrent:OperatingLeases. Right-of-use amortisation is part
  of Expenses:DepreciationAmortization, which holds the filing's
  "amortisation and depreciation" line below EBITDA, and lease finance costs
  are part of the "financial results" posting.
• Other accounts beyond the standard chart — Assets:Current:Inventory
  (inventories), Assets:NonCurrent:LongTermInvestments (financial
  investments), Equity:TreasuryStock (treasury shares) and
  Equity:NoncontrollingInterests. main.bean maps every account to its
  filing caption.
• Net income — the net profit attributable to the Parent. The
  non-controlling share (FY2021 to FY2024; reported as nil after the 2024 acquisition
  of non-controlling interests) is a labeled posting on Expenses:OtherNet,
  next to "other losses and income, net", financial results, the
  equity-method result (a credit) and, in FY2022, the 231 of "other results"
  from the exit from the Russian Federation.
• Whole-million rounding — Inditex files every line rounded to the
  nearest million, so a statement's lines can differ from its own subtotal by
  1. On the balance sheet the gap sits in the …:Other residuals, which are
     computed from the filed subtotal and itemized in their comments. An income
     statement whose lines foot to 1 less than the filed net profit carries one
     labeled "rounding" posting, so net profit is always the filed figure.
• Equity — Equity:RetainedEarnings holds retained earnings, other
  reserves and the reserves of companies accounted for using the equity
  method; Equity:OtherComprehensiveIncome holds translation differences and
  cash flow hedges. The split comes from the statement of changes in equity;
  the balance sheet shows equity as one line.

Analysis

• Inditex H1 2026: Sales Up 7.6% to €19.8B, Zara Segment Profit Up Only 2.5% — FY2026H1

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

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published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Industria de Diseño Textil, S.A.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Industria de Diseño Textil, S.A.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.