Caspar Towarzystwo Funduszy Inwestycyjnych Spółka Akcyjna financials
Caspar Towarzystwo Funduszy Inwestycyjnych Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400T9G8UREPR5OV16 Financial statements
(PLN, as reported — unscaled; 98 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 34.5M | PLN 37.5M |
| Cost of sales | PLN 29.1M | PLN 27.4M |
| Gross profit | PLN 5.4M | PLN 10.1M |
| Other income | PLN 122.0K | PLN 106.0K |
| Operating profit (EBIT) | PLN 5.4M | PLN 10.2M |
| Finance costs | PLN 421.0K | PLN 69.0K |
| Profit before tax | PLN 5.7M | PLN 10.5M |
| Income tax expense | PLN 1.5M | PLN 2.1M |
| Profit for the year | PLN 4.2M | PLN 8.5M |
| — attributable to owners | PLN 4.2M | PLN 8.5M |
| — attributable to NCI | PLN 1.0K | PLN 6.0K |
| Total comprehensive income | PLN 3.6M | PLN 8.6M |
| Per share | ||
| Basic EPS | PLN 0.43 | PLN 0.86 |
| Diluted EPS | PLN 0.43 | PLN 0.86 |
| Free cash flow / share | PLN 0.69 | PLN 2.79 |
| Cash flow statement | ||
| Cash generated from operations | PLN 8.7M | PLN 34.7M |
| Net cash from operating activities | PLN 7.3M | PLN 28.0M |
| Net cash from investing activities | PLN 1.6M | -PLN 6.3M |
| Purchase of PP&E (capex) | PLN 491.0K | PLN 541.0K |
| Purchase of intangibles | PLN 1.5M | PLN 905.0K |
| Net cash from financing activities | -PLN 8.3M | -PLN 18.5M |
| Dividends paid | PLN 6.7M | PLN 17.3M |
| Lease liability payments | PLN 1.2M | PLN 1.1M |
| Net change in cash | PLN 539.0K | PLN 3.3M |
| Balance sheet | ||
| Total assets | PLN 31.8M | PLN 32.9M |
| Property, plant & equipment | PLN 964.0K | PLN 908.0K |
| Cash & equivalents | PLN 8.2M | PLN 7.6M |
| Total equity | PLN 22.1M | PLN 25.2M |
| — attributable to owners | PLN 22.0M | PLN 25.1M |
| Non-controlling interests | PLN 67.0K | PLN 64.0K |
| Deferred tax liabilities | PLN 79.0K | PLN 180.0K |
| Derived metrics | ||
| Free cash flow | PLN 6.8M | PLN 27.5M |
| Operating margin | 15.7% | 27.1% |
| Net margin | 12.3% | 22.6% |
| Return on equity | 19.2% | 33.7% |
| Cash conversion ratio | 1.72× | 3.31× |
| Capex coverage | 14.81× | 51.82× |
| Other reported items | ||
| Accruals | PLN 1.1M | PLN 1.4M |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 364.0K | PLN 29.4M |
| Adjustments For Depreciation and Amortisation Expense | PLN 2.6M | PLN 1.6M |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 321.0K | -PLN 6.4M |
| Adjustments For Interest Expense | PLN 412.0K | PLN 50.0K |
| Adjustments For Interest Income | PLN 187.0K | PLN 28.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 46.0K | -PLN 364.0K |
| Adjustments For Provisions | -PLN 244.0K | -PLN 117.0K |
| Adjustments For Reconcile Profit Loss | PLN 3.0M | PLN 24.1M |
| Adjustments For Undistributed Profits of Associates | PLN 61.0K | PLN 24.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -PLN 185.0K | PLN 0 |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.43 | PLN 0.86 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Changes In Equity | -PLN 3.1M | -PLN 8.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 1.0K | PLN 6.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 3.6M | PLN 8.6M |
| Current Tax Assets | PLN 34.0K | PLN 32.0K |
| Current Tax Liabilities | PLN 72.0K | PLN 41.0K |
| Deferred Tax Assets | PLN 406.0K | PLN 351.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.43 | PLN 0.86 |
| Dividends Received Classified As Investing Activities | PLN 27.0K | PLN 18.0K |
| Dividends Recognised As Distributions To Owners Per Share | PLN 0.68 | PLN 9.85 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 31.8M | PLN 32.9M |
| Finance Income | PLN 655.0K | PLN 374.0K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 0 | PLN 0 |
| Income Tax Relating To Availableforsale Financial Assets of Other Comprehensive Income | -PLN 141.0K | PLN 20.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | -PLN 141.0K | PLN 20.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 1.5M | PLN 6.6M |
| Increase Decrease In Cash and Cash Equivalents | PLN 539.0K | PLN 3.3M |
| Intangible Assets Other Than Goodwill | PLN 2.1M | PLN 1.3M |
| Interest Paid Classified As Financing Activities | PLN 395.0K | PLN 50.0K |
| Interest Received Classified As Investing Activities | PLN 135.0K | PLN 17.0K |
| Investment Accounted For Using Equity Method | PLN 189.0K | PLN 154.0K |
| Issued Capital | PLN 2.0M | PLN 2.0M |
| Lease Liabilities | PLN 5.7M | PLN 3.7M |
| Liabilities | PLN 9.7M | PLN 7.7M |
| 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 |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 0 |
| Other Comprehensive Income | -PLN 601.0K | PLN 88.0K |
| Other Comprehensive Income Before Tax | -PLN 742.0K | PLN 108.0K |
| Other Comprehensive Income Before Tax Availableforsale Financial Assets | -PLN 742.0K | PLN 108.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax | -PLN 742.0K | PLN 108.0K |
| Other Expense By Function | PLN 86.0K | PLN 27.0K |
| Other Financial Assets | PLN 10.0M | PLN 13.9M |
| Other Provisions | PLN 179.0K | PLN 162.0K |
| Other Reserves | -PLN 281.0K | PLN 321.0K |
| Payments From Changes In Ownership Interests In Subsidiaries | PLN 0 | PLN 0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 48.0K | PLN 120.0K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 5.7M | PLN 4.1M |
| Profit Loss From Continuing Operations | PLN 4.2M | PLN 8.5M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Provisions For Employee Benefits | PLN 39.0K | PLN 43.0K |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 2.3M | PLN 9.1M |
| Retained Earnings | PLN 12.5M | PLN 15.0M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 6.0M | PLN 4.2M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 61.0K | PLN 42.0K |
| Share Premium | PLN 7.8M | PLN 7.8M |
| Trade and Other Receivables | PLN 4.0M | PLN 4.4M |
Methodology
Every line item above is a fact tagged in Caspar Towarzystwo Funduszy Inwestycyjnych Spółka Akcyjna'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.