BBI DEVELOPMENT S.A. financials

BBI DEVELOPMENT S.A.

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

LEI: 259400CF6F57X2SKBR88

Financial statements (PLN, as reported — unscaled; 114 line items across 2 annual periods)

Line item	2023	2022
Income statement
Revenue	PLN 24.4M	PLN 16.3M
Cost of sales	PLN 9.2M	PLN 9.1M
Gross profit	PLN 15.3M	PLN 7.2M
Other income	PLN 9.7M	PLN 1.5M
Distribution costs	PLN 102.0K	PLN 102.0K
Administrative expenses	PLN 11.9M	PLN 11.2M
Operating profit (EBIT)	PLN 52.9M	-PLN 2.0M
Finance costs	PLN 10.7M	PLN 9.4M
Profit before tax	PLN 51.6M	-PLN 7.7M
Income tax expense	PLN 708.0K	PLN 1.7M
Profit for the year	PLN 50.9M	-PLN 9.4M
— attributable to owners	PLN 50.9M	-PLN 9.4M
— attributable to NCI	PLN 0	PLN 0
Total comprehensive income	PLN 50.9M	-PLN 9.4M
Per share
Basic EPS	PLN 5.06	PLN -0.93
Diluted EPS	PLN 5.06	PLN -0.93
Free cash flow / share	PLN -1.50	PLN -0.11
Cash flow statement
Cash generated from operations	-PLN 13.9M	PLN 359.0K
Net cash from operating activities	-PLN 15.1M	-PLN 1.1M
Net cash from investing activities	PLN 22.5M	PLN 16.4M
Purchase of PP&E (capex)	PLN 0	PLN 14.0K
Purchase of intangibles	PLN 0	PLN 0
Net cash from financing activities	-PLN 11.9M	-PLN 11.6M
Proceeds from borrowings	PLN 621.0K	PLN 11.5M
Repayments of borrowings	PLN 105.0K	PLN 14.5M
Lease liability payments	PLN 887.0K	PLN 810.0K
Net change in cash	-PLN 4.5M	PLN 3.7M
Balance sheet
Total assets	PLN 264.0M	PLN 205.6M
Non-current assets	PLN 246.9M	PLN 161.8M
Property, plant & equipment	PLN 1.3M	PLN 2.1M
Intangible assets & goodwill	PLN 8.6M	PLN 24.0M
Current assets	PLN 17.1M	PLN 43.7M
Inventories	PLN 3.1M	PLN 2.4M
Cash & equivalents	PLN 6.7M	PLN 11.2M
Total equity	PLN 166.9M	PLN 116.2M
— attributable to owners	PLN 166.9M	PLN 116.2M
Non-controlling interests	PLN 1.0K	PLN 1.0K
Non-current liabilities	PLN 59.8M	PLN 5.3M
Lease liabilities (non-current)	PLN 614.0K	PLN 1.4M
Current liabilities	PLN 37.4M	PLN 84.1M
Lease liabilities (current)	PLN 664.0K	PLN 852.0K
Trade & other payables	PLN 3.5M	PLN 16.2M
Deferred tax liabilities	PLN 2.9M	PLN 3.5M
Derived metrics
Free cash flow	-PLN 15.1M	-PLN 1.1M
Operating margin	216.6%	-12.4%
Net margin	208.3%	-57.8%
Return on equity	30.5%	-8.1%
Cash conversion ratio	-0.30×	0.11×
Capex coverage	—	-75.14×
Other reported items
Basic Earnings Loss Per Share From Continuing Operations	PLN 5.06	PLN -0.93
Basic Earnings Loss Per Share From Discontinued Operations	PLN 0.00	PLN 0.00
Cancellation of Treasury Shares	PLN 0	PLN 0
Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013	PLN 29.8M	PLN 0
Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities	PLN 564.0K	PLN 0
Changes In Equity	PLN 50.7M	-PLN 9.5M
Comprehensive Income Attributable To Noncontrolling Interests	PLN 0	PLN 0
Comprehensive Income Attributable To Owners of Parent	PLN 50.9M	-PLN 9.4M
Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	PLN 17.1M	PLN 43.7M
Current Bonds Issued and Current Portion of Noncurrent Bonds Issued	PLN 1.9M	PLN 42.2M
Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale	PLN 37.4M	PLN 84.1M
Current Loans Received and Current Portion of Noncurrent Loans Received	PLN 24.1M	PLN 23.7M
Current Prepayments and Current Accrued Income Including Current Contract Assets	PLN 707.0K	PLN 265.0K
Current Provisions For Employee Benefits	PLN 94.0K	PLN 101.0K
Current Tax Assets Current	PLN 376.0K	PLN 169.0K
Current Tax Liabilities Current	PLN 0	PLN 73.0K
Deferred Tax Assets	PLN 2.0M	PLN 2.1M
Diluted Earnings Loss Per Share From Continuing Operations	PLN 5.06	PLN -0.93
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 36.0K	-PLN 44.0K
Equity and Liabilities	PLN 264.0M	PLN 205.6M
Finance Income	PLN 9.4M	PLN 3.9M
Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9	PLN 58.0K	PLN 111.0K
Income Taxes Paid Refund Classified As Operating Activities	PLN 1.2M	PLN 1.4M
Increase Decrease In Cash and Cash Equivalents	-PLN 4.5M	PLN 3.6M
Increase Decrease Through Appropriation of Retained Earnings	PLN 0	PLN 0
Intangible Assets Other Than Goodwill	PLN 208.0K	PLN 333.0K
Interest Paid Classified As Financing Activities	PLN 7.9M	PLN 5.9M
Investment Accounted For Using Equity Method	PLN 175.5M	PLN 107.2M
Investment Property	PLN 182.0K	PLN 182.0K
Issued Capital	PLN 50.7M	PLN 50.7M
Liabilities	PLN 97.1M	PLN 89.4M
Liabilities Included In Disposal Groups Classified As Held For Sale	PLN 0	PLN 0
Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	PLN 0	PLN 0
Noncurrent Payables	PLN 18.5M	PLN 21.0K
Noncurrent Portion of Noncurrent Bonds Issued	PLN 36.8M	PLN 0
Noncurrent Portion of Noncurrent Loans Received	PLN 972.0K	PLN 375.0K
Other Cash Payments From Operating Activities	PLN 20.2M	PLN 14.0M
Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities	PLN 4.7M	PLN 2.3M
Other Comprehensive Income	PLN 0	PLN 0
Other Current Financial Assets	PLN 245.0K	PLN 24.7M
Other Expense By Function	PLN 15.7M	PLN 653.0K
Other Inflows Outflows of Cash Classified As Financing Activities	-PLN 664.0K	-PLN 298.0K
Other Noncurrent Financial Assets	PLN 59.2M	PLN 26.0M
Other Shortterm Provisions	PLN 7.0M	PLN 1.1M
Payments From Contracts Held For Dealing Or Trading Purpose	PLN 12.1M	PLN 575.0K
Payments To Acquire Or Redeem Entitys Shares	PLN 217.0K	PLN 133.0K
Payments To and On Behalf of Employees	PLN 3.5M	PLN 3.4M
Payments To Suppliers For Goods and Services	PLN 3.6M	PLN 4.1M
Proceeds From Issue of Bonds Notes and Debentures	PLN 37.0M	PLN 13.5M
Proceeds From Sales of Investments Accounted For Using Equity Method	PLN 0	PLN 14.1M
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities	PLN 0	PLN 0
Profit Loss From Continuing Operations	PLN 50.9M	-PLN 9.4M
Profit Loss From Discontinued Operations	PLN 0	PLN 0
Purchase of Financial Instruments Classified As Investing Activities	PLN 11.3M	PLN 0
Purchase of Interests In Investments Accounted For Using Equity Method	PLN 168.0K	PLN 0
Purchase of Treasury Shares	PLN 217.0K	PLN 133.0K
Receipts From Contracts Held For Dealing Or Trading Purpose	PLN 9.6M	PLN 4.8M
Receipts From Sales of Goods and Rendering of Services	PLN 17.4M	PLN 18.2M
Repayments of Bonds Notes and Debentures	PLN 39.8M	PLN 15.0M
Retained Earnings	PLN 116.2M	PLN 65.5M
Retained Earnings Profit Loss For Reporting Period	PLN 50.9M	-PLN 9.4M
Revenue From Interest	PLN 5.8M	PLN 2.5M
Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method	PLN 55.8M	PLN 1.3M
Share Premium	PLN 0	PLN 0

Methodology

Every line item above is a fact tagged in BBI DEVELOPMENT 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.