COGNOR HOLDING S.A. financials
COGNOR HOLDING S.A.
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
2594005SR5W00MCTG921 Financial statements
(PLN, as reported — unscaled; 134 line items across 3 annual periods)
| Line item | 2023 | 2022 | 2021 |
|---|---|---|---|
| Income statement | |||
| Revenue | PLN 2.72B | PLN 3.67B | PLN 2.81B |
| Cost of sales | PLN 2.44B | PLN 2.77B | PLN 2.22B |
| Gross profit | PLN 280.2M | PLN 894.3M | PLN 588.9M |
| Other income | PLN 123.9M | PLN 54.8M | PLN 47.9M |
| Distribution costs | PLN 116.2M | PLN 128.8M | PLN 101.1M |
| Administrative expenses | PLN 74.7M | PLN 88.3M | PLN 65.1M |
| Operating profit (EBIT) | PLN 203.3M | PLN 722.7M | PLN 467.8M |
| Net finance income / (cost) | -PLN 50.4M | PLN 5.8M | -PLN 15.2M |
| Finance costs | PLN 61.4M | PLN 43.4M | PLN 39.8M |
| Profit before tax | PLN 265.0M | PLN 728.7M | PLN 452.6M |
| Income tax expense | PLN 29.2M | PLN 118.3M | PLN 89.1M |
| Profit for the year | PLN 235.8M | PLN 610.4M | PLN 363.5M |
| — attributable to owners | PLN 229.3M | PLN 577.9M | PLN 342.8M |
| — attributable to NCI | PLN 6.6M | PLN 32.5M | PLN 20.8M |
| Total comprehensive income | PLN 221.9M | PLN 610.3M | PLN 363.5M |
| Per share | |||
| Basic EPS | PLN 1.34 | PLN 3.37 | PLN 2.05 |
| Diluted EPS | PLN 1.22 | PLN 3.37 | PLN 2.00 |
| Free cash flow / share | PLN -0.48 | PLN 1.55 | PLN 0.12 |
| Cash flow statement | |||
| Cash generated from operations | PLN 311.3M | PLN 566.5M | PLN 181.6M |
| Net cash from operating activities | PLN 294.5M | PLN 486.4M | PLN 120.0M |
| Net cash from investing activities | -PLN 359.1M | -PLN 235.8M | -PLN 92.1M |
| Purchase of PP&E (capex) | PLN 388.1M | PLN 205.0M | PLN 99.0M |
| Purchase of intangibles | PLN 217.0K | PLN 429.0K | PLN 1.5M |
| Net cash from financing activities | -PLN 124.3M | -PLN 5.5M | -PLN 37.8M |
| Dividends paid | PLN 209.2M | PLN 25.7M | PLN 25.7M |
| Proceeds from borrowings | PLN 175.8M | PLN 132.0M | PLN 209.0M |
| Repayments of borrowings | PLN 40.2M | PLN 59.1M | PLN 166.4M |
| Lease liability payments | PLN 28.0M | PLN 22.1M | PLN 20.6M |
| Balance sheet | |||
| Total assets | PLN 2.27B | PLN 2.08B | PLN 1.51B |
| Non-current assets | PLN 1.18B | PLN 740.4M | PLN 564.5M |
| Property, plant & equipment | PLN 1.12B | PLN 647.4M | PLN 493.2M |
| Intangible assets & goodwill | PLN 18.2M | PLN 12.9M | PLN 15.1M |
| Current assets | PLN 1.09B | PLN 1.34B | PLN 940.7M |
| Inventories | PLN 523.9M | PLN 549.1M | PLN 425.8M |
| Trade & other receivables | PLN 403.9M | PLN 427.8M | PLN 398.1M |
| Cash & equivalents | PLN 144.3M | PLN 335.8M | PLN 107.8M |
| Total equity | PLN 1.24B | PLN 1.23B | PLN 643.9M |
| — attributable to owners | PLN 1.16B | PLN 1.16B | PLN 603.9M |
| Non-controlling interests | PLN 79.3M | PLN 72.3M | PLN 40.0M |
| Non-current liabilities | PLN 412.3M | PLN 346.1M | PLN 269.6M |
| Long-term borrowings | PLN 286.2M | PLN 235.0M | PLN 157.9M |
| Lease liabilities (non-current) | PLN 103.2M | PLN 92.5M | PLN 92.1M |
| Current liabilities | PLN 620.4M | PLN 508.5M | PLN 591.7M |
| Lease liabilities (current) | PLN 23.9M | PLN 21.6M | PLN 19.6M |
| Trade & other payables | PLN 461.1M | PLN 431.1M | PLN 490.7M |
| Deferred tax liabilities | PLN 4.4M | PLN 0 | PLN 0 |
| Derived metrics | |||
| Free cash flow | -PLN 93.6M | PLN 281.5M | PLN 21.0M |
| Operating margin | 7.5% | 19.7% | 16.6% |
| Net margin | 8.7% | 16.6% | 12.9% |
| Return on equity | 19.0% | 49.7% | 56.5% |
| Cash conversion ratio | 1.25× | 0.80× | 0.33× |
| Capex coverage | 0.76× | 2.37× | 1.21× |
| Other reported items | |||
| Adjustments For Amortisation Expense | PLN 1.9M | PLN 1.2M | PLN 1.2M |
| Adjustments For Decrease Increase In Inventories | PLN 102.9M | -PLN 123.2M | -PLN 151.5M |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 33.7M | -PLN 16.7M | -PLN 229.5M |
| Adjustments For Depreciation Expense | PLN 47.2M | PLN 43.1M | PLN 50.6M |
| Adjustments For Finance Income Cost | -PLN 66.2M | PLN 8.6M | -PLN 1.5M |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | PLN 0 | PLN 0 | PLN 13.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 0 | PLN 0 | PLN 0 |
| Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities | -PLN 1.4M | -PLN 1.1M | PLN 2.5M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | PLN 1.1M | -PLN 2.7M | PLN 1.9M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 77.5M | -PLN 53.1M | PLN 53.5M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 7.0M | -PLN 816.0K | -PLN 4.1M |
| Adjustments For Provisions | PLN 397.0K | -PLN 470.0K | PLN 1.8M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | PLN 54.0K | PLN 222.0K | PLN 30.0K |
| Bank Overdrafts Classified As Cash Equivalents | PLN 0 | PLN 46.0K | PLN 17.2M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 1.34 | PLN 3.37 | PLN 2.05 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 | PLN 0.00 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 11.0K | PLN 10.0K | PLN 60.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | PLN 144.3M | PLN 335.7M | PLN 90.6M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 32.6M | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 12.0K | PLN 24.0K | PLN 87.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 6.6M | PLN 32.5M | PLN 20.8M |
| Comprehensive Income Attributable To Owners of Parent | PLN 215.3M | PLN 577.8M | PLN 342.8M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 129.4M | PLN 48.9M | PLN 51.3M |
| Current Deferred Income Other Than Current Contract Liabilities | PLN 1.4M | PLN 1.4M | PLN 4.5M |
| Current Derivative Financial Assets | PLN 2.8M | PLN 6.8M | PLN 1.8M |
| Current Provisions For Employee Benefits | PLN 1.8M | PLN 1.9M | PLN 2.1M |
| Current Tax Assets Current | PLN 10.3M | PLN 16.2M | PLN 38.0K |
| Current Tax Liabilities Current | PLN 0 | PLN 783.0K | PLN 2.9M |
| Deferred Tax Assets | PLN 1.8M | PLN 14.3M | PLN 24.5M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 1.22 | PLN 3.37 | PLN 2.00 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 | PLN 0.00 |
| Dividends Received From Investments Accounted For Using Equity Method Classified As Investing Activities | PLN 150.0K | PLN 150.0K | PLN 40.0K |
| Dividends Recognised As Distributions To Owners of Parent | PLN 209.2M | PLN 25.7M | PLN 25.7M |
| Dividends Recognised As Distributions To Owners Per Share | PLN 1.22 | — | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -PLN 2.6M | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 2.27B | PLN 2.08B | PLN 1.51B |
| Finance Income | PLN 11.0M | PLN 49.2M | PLN 24.6M |
| Gain Recognised In Bargain Purchase Transaction | PLN 112.1M | PLN 0 | PLN 0 |
| Gains Losses On Exchange Differences On Translation Net of Tax | -PLN 13.9M | -PLN 84.0K | -PLN 12.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 16.8M | PLN 80.0M | PLN 61.6M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 188.8M | PLN 245.1M | -PLN 9.9M |
| Increase Decrease Through Acquisition of Subsidiary | PLN 250.0K | — | — |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | PLN 0 | PLN 0 |
| Increase Decrease Through Change In Equity of Subsidiaries | PLN 250.0K | -PLN 14.0K | -PLN 3.0K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | -PLN 14.0K | -PLN 3.0K |
| Increase Decrease Through Conversion of Convertible Instruments | — | — | PLN 0 |
| Increase Decrease Through Other Distributions To Owners | — | — | PLN 780.0K |
| Increase Decrease Through Transactions With Owners | -PLN 209.2M | -PLN 25.7M | -PLN 26.7M |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 112.0K | — | — |
| Interest Paid Classified As Financing Activities | PLN 34.2M | PLN 37.7M | PLN 36.2M |
| Interest Received Classified As Investing Activities | PLN 0 | PLN 6.0K | PLN 0 |
| Investment Property | PLN 115.0K | PLN 117.0K | PLN 119.0K |
| Investments In Associates Accounted For Using Equity Method | PLN 991.0K | PLN 1.1M | PLN 1.0M |
| Issue of Equity | — | — | PLN 2.9M |
| Issued Capital | PLN 257.1M | PLN 257.1M | PLN 257.1M |
| Liabilities | PLN 1.03B | PLN 854.6M | PLN 861.3M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 1.5M | PLN 1.5M | PLN 1.5M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | PLN 6.9M | PLN 7.0M | PLN 7.0M |
| Noncurrent Deferred Income Other Than Noncurrent Contract Liabilities | PLN 5.3M | PLN 6.7M | PLN 5.3M |
| Noncurrent Derivative Financial Assets | PLN 28.6M | PLN 50.6M | PLN 15.7M |
| Noncurrent Payables | PLN 138.0K | PLN 0 | PLN 0 |
| Noncurrent Provisions For Employee Benefits | PLN 13.1M | PLN 11.9M | PLN 14.3M |
| Noncurrent Receivables | PLN 15.4M | PLN 14.0M | PLN 14.8M |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 526.0K | PLN 2.1M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -PLN 13.9M | -PLN 84.0K | -PLN 12.0K |
| Other Current Financial Assets | PLN 13.0K | PLN 77.0K | PLN 94.0K |
| Other Expense By Function | PLN 6.3M | PLN 8.9M | PLN 5.4M |
| Other Gains Losses | -PLN 3.6M | -PLN 342.0K | PLN 2.5M |
| Other Shortterm Provisions | PLN 1.3M | PLN 1.3M | PLN 1.8M |
| Payments From Changes In Ownership Interests In Subsidiaries | -PLN 16.6M | PLN 17.0K | PLN 3.0K |
| Proceeds From Contributions of Noncontrolling Interests | PLN 250.0K | PLN 0 | PLN 0 |
| Proceeds From Government Grants Classified As Investing Activities | PLN 0 | PLN 217.0K | PLN 1.4M |
| Proceeds From Issuing Shares | PLN 0 | PLN 106.0M | PLN 2.9M |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 0 | PLN 0 |
| Proceeds From Sales of Investments Accounted For Using Equity Method | PLN 0 | PLN 0 | PLN 183.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 12.3M | PLN 1.7M | PLN 6.8M |
| Profit Loss From Continuing Operations | PLN 235.8M | PLN 610.4M | PLN 363.5M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 | PLN 0 |
| Reserve of Exchange Differences On Translation | -PLN 13.9M | PLN 0 | PLN 84.0K |
| Restricted Cash and Cash Equivalents | PLN 79.3M | PLN 145.5M | PLN 62.9M |
| Retained Earnings | PLN 207.8M | PLN 547.4M | PLN 317.4M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | PLN 54.0K | PLN 222.0K | PLN 30.0K |
Methodology
Every line item above is a fact tagged in COGNOR HOLDING 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.