COMP Spółka Akcyjna financials
COMP Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400785DUNUE4FAZ21 Financial statements
(PLN, as reported — unscaled; 136 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 997.5M | PLN 750.4M |
| Cost of sales | PLN 721.6M | PLN 529.5M |
| Gross profit | PLN 275.9M | PLN 220.9M |
| Other income | PLN 7.9M | PLN 8.4M |
| Distribution costs | PLN 114.3M | PLN 108.4M |
| Administrative expenses | PLN 85.6M | PLN 75.7M |
| Depreciation & amortisation | PLN 44.4M | PLN 44.5M |
| Operating profit (EBIT) | PLN 66.1M | PLN 31.5M |
| Finance costs | PLN 24.6M | PLN 18.6M |
| Profit before tax | PLN 43.5M | PLN 13.6M |
| Income tax expense | PLN 18.8M | -PLN 2.6M |
| Profit for the year | -PLN 50.9M | -PLN 8.6M |
| — attributable to owners | -PLN 44.5M | -PLN 361.0K |
| — attributable to NCI | -PLN 6.4M | -PLN 8.2M |
| Total comprehensive income | -PLN 50.2M | -PLN 9.1M |
| Per share | ||
| Basic EPS | PLN -9.64 | PLN -0.08 |
| Diluted EPS | PLN -9.64 | PLN -0.08 |
| Free cash flow / share | PLN 40.10 | PLN -7.93 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 219.5M | PLN 1.6M |
| Net cash from investing activities | -PLN 33.7M | -PLN 21.2M |
| Net cash from financing activities | -PLN 149.7M | PLN 34.9M |
| Dividends paid | PLN 743.0K | PLN 15.0M |
| Proceeds from borrowings | PLN 82.5M | PLN 425.3M |
| Repayments of borrowings | PLN 171.8M | PLN 346.8M |
| Lease liability payments | PLN 11.2M | PLN 12.0M |
| Balance sheet | ||
| Total assets | PLN 918.5M | PLN 1.04B |
| Non-current assets | PLN 538.3M | PLN 618.8M |
| Property, plant & equipment | PLN 62.6M | PLN 62.2M |
| Intangible assets & goodwill | PLN 417.5M | PLN 487.8M |
| Current assets | PLN 380.2M | PLN 424.0M |
| Inventories | PLN 84.4M | PLN 118.6M |
| Trade & other receivables | PLN 148.6M | PLN 161.8M |
| Cash & equivalents | PLN 88.6M | PLN 52.5M |
| Total equity | PLN 458.3M | PLN 539.8M |
| Non-controlling interests | PLN 4.6M | PLN 25.9M |
| Non-current liabilities | PLN 88.5M | PLN 112.8M |
| Lease liabilities (non-current) | PLN 21.4M | PLN 25.8M |
| Current liabilities | PLN 371.7M | PLN 390.1M |
| Lease liabilities (current) | PLN 10.5M | PLN 10.0M |
| Deferred tax liabilities | PLN 6.2M | PLN 13.6M |
| Derived metrics | ||
| Free cash flow | PLN 184.9M | -PLN 37.9M |
| Operating margin | 6.6% | 4.2% |
| Net margin | -5.1% | -1.1% |
| Return on equity | -11.1% | -1.6% |
| Cash conversion ratio | -4.31× | -0.18× |
| Capex coverage | 6.34× | 0.04× |
| Other reported items | ||
| Accruals and Deferred Income Including Contract Liabilities | PLN 16.7M | PLN 15.1M |
| Adjusted Weighted Average Shares | 4.6M | 4.8M |
| Adjustments For Decrease Increase In Inventories | PLN 32.0M | -PLN 27.7M |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 1.4M | -PLN 17.9M |
| Adjustments For Deferred Tax Expense | -PLN 6.8M | -PLN 8.9M |
| Adjustments For Depreciation and Amortisation Expense | PLN 44.4M | PLN 44.5M |
| Adjustments For Impairment Loss Recognised In Profit Or Loss Goodwill | PLN 80.7M | PLN 5.1M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 2.9M | PLN 42.6M |
| Adjustments For Provisions | PLN 9.1M | PLN 4.5M |
| Adjustments For Reconcile Profit Loss | PLN 270.4M | PLN 10.2M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 572.0K | -PLN 1.9M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 6.74 | PLN 5.12 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN -16.39 | PLN -5.20 |
| Cancellation of Treasury Shares | PLN 0 | PLN 0 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 5.0K | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 1.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | -PLN 6.4M | -PLN 8.2M |
| Comprehensive Income Attributable To Owners of Parent | -PLN 43.8M | -PLN 838.0K |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 799.0K |
| Current Bonds Issued and Current Portion of Noncurrent Bonds Issued | PLN 505.0K | PLN 64.0K |
| Current Contract Assets | PLN 12.9M | PLN 19.3M |
| Current Finance Lease Receivables | PLN 0 | PLN 0 |
| Current Loans Received and Current Portion of Noncurrent Loans Received | PLN 61.1M | PLN 136.2M |
| Current Prepayments and Current Accrued Income Other Than Current Contract Assets | PLN 29.1M | PLN 57.3M |
| Current Provisions | PLN 37.6M | PLN 28.3M |
| Current Tax Assets Current | PLN 3.2M | PLN 662.0K |
| Current Tax Expense Income | PLN 25.7M | PLN 6.3M |
| Current Tax Liabilities Current | PLN 2.7M | PLN 5.0M |
| Deferred Tax Assets | PLN 16.5M | PLN 17.5M |
| Deferred Tax Expense Income Recognised In Profit Or Loss | -PLN 8.9M | -PLN 6.8M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 6.74 | PLN 5.12 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN -16.38 | PLN -5.20 |
| Dividends Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 918.5M | PLN 1.04B |
| Equity Instruments Held | PLN 0 | PLN 0 |
| Finance Income | PLN 2.1M | PLN 668.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 32.2M | PLN 7.9M |
| Increase Decrease In Cash and Cash Equivalents | PLN 36.1M | PLN 15.3M |
| Increase Decrease Through Change In Equity of Subsidiaries | PLN 0 | PLN 0 |
| Increase Decrease Through Exercise of Warrants Equity | PLN 560.0K | — |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 176.0K | PLN 50.0K |
| Inflows of Cash From Investing Activities | PLN 1.6M | PLN 18.8M |
| Interest Paid Classified As Financing Activities | PLN 18.4M | PLN 14.1M |
| Interest Received Classified As Investing Activities | PLN 39.0K | PLN 149.0K |
| Investment Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Investment Property | PLN 0 | PLN 0 |
| Issued Capital | PLN 13.6M | PLN 14.0M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Noncurrent Contract Assets | PLN 31.1M | PLN 31.3M |
| Noncurrent Finance Lease Receivables | PLN 0 | PLN 0 |
| Noncurrent Portion of Noncurrent Loans Received | PLN 42.2M | PLN 56.5M |
| Noncurrent Prepayments | PLN 3.8M | PLN 4.9M |
| Noncurrent Provisions | PLN 1.9M | PLN 1.8M |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | PLN 7.5M | PLN 36.0K |
| Other Comprehensive Income | PLN 659.0K | -PLN 477.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | PLN 661.0K | -PLN 438.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Revaluation | -PLN 2.0K | -PLN 39.0K |
| Other Current Financial Assets | PLN 28.0K | PLN 26.0K |
| Other Current Liabilities | PLN 84.5M | PLN 23.6M |
| Other Current Receivables | PLN 7.3M | PLN 5.8M |
| Other Expense By Function | PLN 17.8M | PLN 13.7M |
| Other Noncurrent Financial Assets | PLN 2.7M | PLN 10.7M |
| Other Noncurrent Financial Liabilities | PLN 0 | PLN 0 |
| Other Noncurrent Nonfinancial Liabilities | PLN 0 | PLN 8.0K |
| Other Noncurrent Receivables | PLN 4.0M | PLN 4.3M |
| Outflows of Cash From Investing Activities | PLN 35.3M | PLN 40.0M |
| Payments To Acquire Or Redeem Entitys Shares | PLN 30.5M | PLN 2.4M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 1.0M | PLN 14.1M |
| Proceeds From Issue of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 510.0K | PLN 0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 2.5M |
| Profit Loss From Continuing Operations | PLN 24.7M | PLN 16.2M |
| Profit Loss From Continuing Operations Attributable To Ordinary Equity Holders of Parent Entity | PLN 31.1M | PLN 24.5M |
| Profit Loss From Discontinued Operations | -PLN 75.6M | -PLN 24.8M |
| Profit Loss From Discontinued Operations Attributable To Ordinary Equity Holders of Parent Entity | -PLN 75.6M | -PLN 24.8M |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 34.6M | PLN 39.5M |
| Purchase of Treasury Shares | PLN 30.5M | — |
| Repayments of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Reserve of Exchange Differences On Translation | PLN 2.9M | PLN 2.3M |
| Restricted Cash and Cash Equivalents | PLN 0 | PLN 107.0K |
| Retained Earnings | PLN 218.9M | PLN 267.0M |
| Revaluation Surplus | PLN 98.0K | PLN 3.2M |
| Sale Or Issue of Treasury Shares | — | -PLN 2.4M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Share Premium | PLN 290.5M | PLN 290.5M |
| Trade and Other Payables To Trade Suppliers | PLN 151.8M | PLN 163.2M |
| Treasury Shares | PLN 72.4M | PLN 63.1M |
| Weighted Average Shares | 4.6M | 4.8M |
Methodology
Every line item above is a fact tagged in COMP 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.