BIOTON S.A. financials
BIOTON S.A.
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400I5R1L3OPCGII81 Financial statements
(PLN, as reported — unscaled; 88 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 233.2M | PLN 163.0M |
| Cost of sales | PLN 126.2M | PLN 80.3M |
| Gross profit | PLN 95.8M | PLN 77.8M |
| Other income | PLN 4.7M | PLN 5.9M |
| Administrative expenses | PLN 30.3M | PLN 27.9M |
| Operating profit (EBIT) | PLN 21.3M | PLN 14.3M |
| Finance costs | PLN 16.3M | PLN 6.0M |
| Profit before tax | PLN 5.0M | PLN 8.3M |
| Income tax expense | PLN 3.5M | PLN 5.4M |
| Profit for the year | PLN 1.4M | PLN 2.9M |
| — attributable to owners | PLN 1.4M | PLN 2.9M |
| Total comprehensive income | PLN 1.5M | PLN 3.1M |
| Per share | ||
| Free cash flow / share | PLN 0.00 | PLN -0.00 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 56.1M | PLN 5.5M |
| Net cash from investing activities | -PLN 29.1M | -PLN 4.3M |
| Purchase of PP&E (capex) | PLN 29.6M | PLN 12.9M |
| Net cash from financing activities | -PLN 26.5M | -PLN 14.6M |
| Proceeds from borrowings | PLN 15.5M | PLN 33.8M |
| Repayments of borrowings | PLN 32.5M | PLN 43.1M |
| Lease liability payments | PLN 2.7M | PLN 1.5M |
| Balance sheet | ||
| Total assets | PLN 810.3M | PLN 848.1M |
| Non-current assets | PLN 657.3M | PLN 673.4M |
| Property, plant & equipment | PLN 275.1M | PLN 286.6M |
| Current assets | PLN 153.1M | PLN 174.7M |
| Inventories | PLN 111.0M | PLN 125.1M |
| Trade & other receivables | PLN 31.4M | PLN 39.1M |
| Cash & equivalents | PLN 9.3M | PLN 8.9M |
| Total equity | PLN 606.1M | PLN 604.5M |
| — attributable to owners | PLN 606.1M | PLN 604.5M |
| Non-current liabilities | PLN 63.2M | PLN 77.5M |
| Lease liabilities (non-current) | PLN 11.8M | PLN 13.4M |
| Current liabilities | PLN 141.1M | PLN 166.1M |
| Lease liabilities (current) | PLN 2.4M | PLN 2.0M |
| Trade & other payables | PLN 36.1M | PLN 36.9M |
| Derived metrics | ||
| Free cash flow | PLN 26.5M | -PLN 7.4M |
| Operating margin | 9.1% | 8.8% |
| Net margin | 0.6% | 1.8% |
| Return on equity | 0.2% | 0.5% |
| Cash conversion ratio | 39.47× | 1.92× |
| Capex coverage | 1.90× | 0.43× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 85864.2M | 85864.2M |
| Adjustments For Decrease Increase In Inventories | PLN 14.1M | -PLN 35.1M |
| Adjustments For Decrease Increase In Other Operating Receivables | PLN 3.2M | PLN 5.1M |
| Adjustments For Decrease Increase In Trade Account Receivable | -PLN 3.2M | PLN 4.1M |
| Adjustments For Depreciation and Amortisation Expense | PLN 34.4M | PLN 31.6M |
| Adjustments For Income Tax Expense | PLN 292.0K | PLN 364.0K |
| Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities | -PLN 3.0M | PLN 11.3M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 1.2M | -PLN 15.9M |
| Adjustments For Provisions | PLN 139.0K | -PLN 128.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 3.0M | -PLN 198.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | PLN 46.0M | PLN 36.2M |
| Comprehensive Income Attributable To Owners of Parent | PLN 1.5M | PLN 3.1M |
| Current Accruals and Current Deferred Income Including Current Contract Liabilities | PLN 44.9M | PLN 44.9M |
| Current Prepaid Expenses | PLN 1.3M | PLN 1.1M |
| Current Provisions For Employee Benefits | PLN 2.2M | PLN 2.5M |
| Current Tax Assets Current | PLN 3.0K | PLN 546.0K |
| Current Tax Liabilities Current | PLN 74.0K | PLN 1.2M |
| Deferred Tax Assets | PLN 2.2M | PLN 5.5M |
| Equity and Liabilities | PLN 810.3M | PLN 848.1M |
| Gains Losses On Exchange Differences On Translation Before Tax | — | PLN 17.0K |
| Gains Losses On Exchange Differences On Translation Net of Tax | PLN 49.0K | — |
| Income Taxes Paid Refund Classified As Operating Activities | -PLN 1.5M | -PLN 636.0K |
| Increase Decrease In Cash and Cash Equivalents | PLN 483.0K | -PLN 13.4M |
| Increase Decrease Through Transfer Between Revaluation Reserve and Retained Earnings | -PLN 49.0K | PLN 17.0K |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 174.0K | PLN 194.0K |
| Intangible Assets Other Than Goodwill | PLN 363.0M | PLN 362.2M |
| Interest Paid Classified As Financing Activities | PLN 6.8M | PLN 3.8M |
| Interest Paid Classified As Operating Activities | PLN 7.3M | PLN 4.8M |
| Investment Property | PLN 1.4M | PLN 1.4M |
| Issued Capital | PLN 1.72B | PLN 1.72B |
| Noncurrent Accruals and Noncurrent Deferred Income Including Noncurrent Contract Liabilities | PLN 32.7M | PLN 36.3M |
| Noncurrent Prepayments and Noncurrent Accrued Income Including Noncurrent Contract Assets | PLN 509.0K | PLN 787.0K |
| Noncurrent Provisions For Employee Benefits | PLN 1.5M | PLN 1.5M |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | PLN 1.1M | -PLN 2.6M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | — | PLN 194.0K |
| Other Expense By Function | PLN 8.5M | PLN 5.0M |
| Other Noncurrent Financial Liabilities | PLN 10.3M | PLN 10.3M |
| Proceeds From Disposal Or Maturity of Availableforsale Financial Assets | PLN 0 | — |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 478.0K | PLN 8.6M |
| Profit Loss From Continuing Operations | PLN 1.4M | PLN 2.9M |
| Purchase of Availableforsale Financial Assets | — | PLN 0 |
| Research and Development Expense | PLN 5.3M | PLN 4.7M |
| Reserve of Exchange Differences On Translation | -PLN 214.0K | -PLN 165.0K |
| Retained Earnings | -PLN 1.08B | -PLN 1.08B |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 15.1M | PLN 17.0M |
| Selling Expense | PLN 35.1M | PLN 31.8M |
| Share Premium | PLN 57.1M | PLN 57.1M |
| Weighted Average Shares | 85864.2M | 85864.2M |
Methodology
Every line item above is a fact tagged in BIOTON 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.