ACTION S.A. financials

ACTION S.A.

Country: PL Reporting currency: PLN Latest annual report: 2023-12-31

LEI: 259400QBPJRPZ9M4M409

Financial statements (PLN, as reported — unscaled; 117 line items across 2 annual periods)

Line item	2023	2022
Income statement
Revenue	PLN 2.51B	PLN 2.37B
Cost of sales	PLN 2.29B	PLN 2.16B
Gross profit	PLN 220.9M	PLN 207.8M
Other income	PLN 3.0M	PLN 2.5M
Distribution costs	PLN 131.4M	PLN 117.6M
Administrative expenses	PLN 46.9M	PLN 37.7M
Operating profit (EBIT)	PLN 44.1M	PLN 52.8M
Finance costs	PLN 2.5M	PLN 513.0K
Profit before tax	PLN 45.8M	PLN 59.0M
Income tax expense	PLN 9.2M	PLN 10.0M
Profit for the year	PLN 36.7M	PLN 48.9M
— attributable to owners	PLN 36.8M	PLN 49.0M
— attributable to NCI	-PLN 113.0K	-PLN 23.0K
Total comprehensive income	PLN 38.6M	PLN 49.9M
Per share
Basic EPS	PLN 1.88	PLN 2.44
Diluted EPS	PLN 1.88	PLN 2.44
Free cash flow / share	PLN 3.22	PLN 0.60
Cash flow statement
Cash generated from operations	PLN 72.9M	PLN 24.0M
Net cash from operating activities	PLN 69.1M	PLN 17.8M
Net cash from investing activities	-PLN 15.1M	-PLN 5.8M
Net cash from financing activities	-PLN 34.4M	-PLN 8.7M
Proceeds from borrowings	PLN 433.0K	PLN 0
Repayments of borrowings	PLN 822.0K	PLN 0
Lease liability payments	PLN 917.0K	PLN 627.0K
Net change in cash	PLN 19.6M	PLN 3.3M
Balance sheet
Total assets	PLN 687.9M	PLN 648.0M
Non-current assets	PLN 142.0M	PLN 149.1M
Property, plant & equipment	PLN 132.8M	PLN 138.2M
Intangible assets & goodwill	PLN 2.4M	PLN 698.0K
Current assets	PLN 546.0M	PLN 499.0M
Inventories	PLN 301.6M	PLN 263.9M
Trade & other receivables	PLN 156.7M	PLN 178.3M
Cash & equivalents	PLN 75.5M	PLN 55.9M
Total equity	PLN 448.2M	PLN 442.7M
— attributable to owners	PLN 447.9M	PLN 443.1M
Non-controlling interests	PLN 331.0K	-PLN 422.0K
Non-current liabilities	PLN 64.7M	PLN 79.1M
Lease liabilities (non-current)	PLN 1.1M	PLN 1.8M
Current liabilities	PLN 175.1M	PLN 126.3M
Lease liabilities (current)	PLN 850.0K	PLN 836.0K
Trade & other payables	PLN 167.6M	PLN 123.3M
Deferred tax liabilities	PLN 5.7M	PLN 4.1M
Derived metrics
Free cash flow	PLN 63.0M	PLN 12.0M
Operating margin	1.8%	2.2%
Net margin	1.5%	2.1%
Return on equity	8.2%	11.1%
Cash conversion ratio	1.88×	0.36×
Capex coverage	11.42×	3.08×
Other reported items
Adjusted Weighted Average Shares	19.5M	20.0M
Adjustments For Decrease Increase In Inventories	-PLN 33.7M	-PLN 13.9M
Adjustments For Decrease Increase In Trade and Other Receivables	PLN 22.9M	PLN 3.5M
Adjustments For Depreciation and Amortisation Expense	PLN 9.1M	PLN 8.6M
Adjustments For Income Tax Expense	PLN 0	PLN 0
Adjustments For Increase Decrease In Trade and Other Payables	PLN 32.0M	-PLN 31.9M
Adjustments For Interest Expense	PLN 244.0K	PLN 89.0K
Adjustments For Interest Income	PLN 3.9M	PLN 1.9M
Adjustments For Losses Gains On Disposal of Noncurrent Assets	PLN 277.0K	PLN 341.0K
Adjustments For Reconcile Profit Loss	PLN 27.1M	-PLN 35.0M
Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method	PLN 161.0K	-PLN 990.0K
Basic Earnings Loss Per Share From Continuing Operations	PLN 1.88	PLN 2.44
Basic Earnings Loss Per Share From Discontinued Operations	PLN 0.00	PLN 0.00
Cancellation of Treasury Shares	-PLN 8.0K	PLN 0
Changes In Equity	PLN 5.5M	PLN 41.6M
Comprehensive Income Attributable To Noncontrolling Interests	-PLN 113.0K	-PLN 23.0K
Comprehensive Income Attributable To Owners of Parent	PLN 38.7M	PLN 50.0M
Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	PLN 542.1M	PLN 499.0M
Current Derivative Financial Assets	PLN 0	PLN 84.0K
Current Derivative Financial Liabilities	PLN 0	PLN 0
Current Provisions For Employee Benefits	PLN 1.4M	PLN 1.1M
Current Tax Assets Current	PLN 0	PLN 791.0K
Current Tax Liabilities Current	PLN 3.5M	PLN 0
Deferred Tax Assets	PLN 0	PLN 0
Diluted Earnings Loss Per Share From Continuing Operations	PLN 1.88	PLN 2.44
Diluted Earnings Loss Per Share From Discontinued Operations	PLN 0.00	PLN 0.00
Effect of Exchange Rate Changes On Cash and Cash Equivalents	PLN 0	PLN 0
Equity and Liabilities	PLN 687.9M	PLN 648.0M
Finance Income	PLN 4.4M	PLN 5.7M
Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss	PLN 460.0K	PLN 0
Income Taxes Paid Refund Classified As Operating Activities	PLN 3.8M	PLN 6.3M
Increase Decrease In Cash and Cash Equivalents	PLN 19.6M	PLN 3.3M
Increase Decrease Through Transfers and Other Changes Equity	-PLN 221.0K	-PLN 321.0K
Intangible Assets Other Than Goodwill	PLN 6.6M	PLN 5.6M
Interest Paid Classified As Financing Activities	PLN 223.0K	PLN 66.0K
Investment Accounted For Using Equity Method	PLN 178.0K	PLN 844.0K
Investment Property	PLN 0	PLN 3.6M
Issued Capital	PLN 1.9M	PLN 2.0M
Liabilities	PLN 239.7M	PLN 205.3M
Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	PLN 3.8M	PLN 0
Noncurrent Payables	PLN 57.6M	PLN 73.2M
Noncurrent Receivables	PLN 3.0K	PLN 0
Other Adjustments To Reconcile Profit Loss	PLN 259.0K	-PLN 889.0K
Other Comprehensive Income	PLN 2.0M	PLN 989.0K
Other Comprehensive Income Before Tax	PLN 2.4M	PLN 989.0K
Other Comprehensive Income Before Tax Cash Flow Hedges	PLN 2.4M	PLN 0
Other Comprehensive Income Before Tax Exchange Differences On Translation	PLN 0	PLN 989.0K
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax	PLN 2.4M	PLN 989.0K
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Before Tax	PLN 0	PLN 0
Other Current Financial Assets	PLN 8.3M	PLN 0
Other Current Financial Liabilities	PLN 1.8M	PLN 1.0M
Other Expense By Function	PLN 1.6M	PLN 2.2M
Other Inflows Outflows of Cash Classified As Financing Activities	PLN 0	PLN 0
Other Inflows Outflows of Cash Classified As Investing Activities	-PLN 9.1M	PLN 0
Other Noncurrent Financial Liabilities	PLN 293.0K	PLN 0
Other Reserves	PLN 2.0M	PLN 0
Other Shortterm Provisions	PLN 0	PLN 0
Payments To Acquire Or Redeem Entitys Shares	PLN 32.9M	PLN 8.0M
Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets	PLN 0	PLN 0
Proceeds From Issuing Shares	PLN 0	PLN 0
Profit Loss From Continuing Operations	PLN 36.7M	PLN 48.9M
Profit Loss From Discontinued Operations	PLN 0	PLN 0
Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets	PLN 6.0M	PLN 5.8M
Purchase of Treasury Shares	PLN 32.9M	PLN 8.0M
Retained Earnings	PLN 387.2M	PLN 371.9M
Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method	-PLN 161.0K	PLN 990.0K
Share Premium	PLN 77.2M	PLN 77.2M
Treasury Shares	PLN 20.4M	PLN 8.0M
Weighted Average Shares	19.5M	20.0M

Methodology

Every line item above is a fact tagged in ACTION S.A.'s annual report filed in the European Single Electronic Format (ESEF) under the IFRS taxonomy (ifrs-full) — the income statement, balance sheet and cash-flow statement as the filer reported them. Values are shown as-is, in the reporting currency (PLN), without rescaling; the row labels map to the underlying concept name (e.g. Revenue → ifrs-full:Revenue, Operating profit → ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS → ifrs-full:DilutedEarningsLossPerShare), and any concept without a curated label is shown under “Other reported items” with its de-camel-cased tag name. Only consolidated, default-member facts are shown (segment / dimensional breakdowns are excluded).

“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.

Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.