COMPREMUM SPÓŁKA AKCYJNA financials
COMPREMUM SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400RSI902DYNUQ180 Financial statements
(PLN, as reported — unscaled; 123 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 313.8M | PLN 190.5M |
| Cost of sales | PLN 255.1M | PLN 132.2M |
| Gross profit | PLN 58.6M | PLN 58.3M |
| Other income | PLN 3.0M | PLN 5.3M |
| Distribution costs | PLN 960.0K | PLN 702.0K |
| Administrative expenses | PLN 10.2M | PLN 9.5M |
| Operating profit (EBIT) | PLN 38.7M | PLN 46.6M |
| Finance costs | PLN 12.1M | PLN 8.4M |
| Profit before tax | PLN 26.9M | PLN 38.7M |
| Income tax expense | PLN 4.4M | PLN 9.9M |
| Profit for the year | PLN 24.5M | PLN 9.2M |
| — attributable to owners | PLN 24.5M | PLN 9.2M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | PLN 24.5M | -PLN 15.9M |
| Per share | ||
| Basic EPS | PLN 0.55 | PLN 0.11 |
| Diluted EPS | PLN 0.55 | PLN 0.11 |
| Free cash flow / share | PLN 0.85 | PLN -0.02 |
| Cash flow statement | ||
| Cash generated from operations | PLN 49.3M | PLN 6.6M |
| Net cash from operating activities | PLN 48.1M | PLN 6.6M |
| Net cash from investing activities | PLN 19.5M | PLN 1.4M |
| Purchase of PP&E (capex) | PLN 10.0M | PLN 8.5M |
| Purchase of intangibles | PLN 0 | PLN 0 |
| Net cash from financing activities | -PLN 28.2M | -PLN 12.5M |
| Proceeds from borrowings | PLN 48.7M | PLN 9.7M |
| Repayments of borrowings | PLN 42.2M | PLN 10.8M |
| Lease liability payments | PLN 5.1M | PLN 5.8M |
| Net change in cash | PLN 39.4M | -PLN 4.4M |
| Balance sheet | ||
| Total assets | PLN 537.1M | PLN 522.5M |
| Non-current assets | PLN 96.4M | PLN 160.1M |
| Property, plant & equipment | PLN 31.8M | PLN 78.1M |
| Intangible assets & goodwill | PLN 14.8M | PLN 14.8M |
| Current assets | PLN 440.8M | PLN 362.4M |
| Inventories | PLN 25.3M | PLN 18.0M |
| Trade & other receivables | PLN 99.4M | PLN 76.9M |
| Cash & equivalents | PLN 50.6M | PLN 11.1M |
| Total equity | PLN 255.4M | PLN 230.9M |
| — attributable to owners | PLN 253.6M | PLN 229.1M |
| Non-controlling interests | PLN 1.8M | PLN 1.8M |
| Non-current liabilities | PLN 62.3M | PLN 99.5M |
| Lease liabilities (non-current) | PLN 12.1M | PLN 14.4M |
| Current liabilities | PLN 219.5M | PLN 192.1M |
| Lease liabilities (current) | PLN 6.5M | PLN 5.7M |
| Trade & other payables | PLN 130.0M | PLN 108.8M |
| Deferred tax liabilities | PLN 37.1M | PLN 39.3M |
| Derived metrics | ||
| Free cash flow | PLN 38.1M | -PLN 1.9M |
| Operating margin | 12.3% | 24.4% |
| Net margin | 7.8% | 4.8% |
| Return on equity | 9.6% | 4.0% |
| Cash conversion ratio | 1.96× | 0.72× |
| Capex coverage | 4.80× | 0.78× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 7.2M | -PLN 11.3M |
| Adjustments For Decrease Increase In Trade Account Receivable | PLN 3.7M | -PLN 9.4M |
| Adjustments For Depreciation and Amortisation Expense | PLN 3.4M | PLN 8.1M |
| Adjustments For Finance Costs | PLN 6.0M | PLN 9.1M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 4.9M | PLN 6.7M |
| Adjustments For Increase Decrease In Trade Account Payable | -PLN 4.5M | PLN 15.2M |
| Adjustments For Interest Income | PLN 0 | PLN 0 |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 0 | PLN 0 |
| Adjustments For Provisions | -PLN 243.0K | -PLN 1.1M |
| Adjustments For Reconcile Profit Loss | PLN 20.4M | -PLN 12.6M |
| Adjustments For Undistributed Profits of Associates | PLN 0 | PLN 0 |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | PLN 15.0K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.51 | PLN 0.54 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.04 | PLN -0.43 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 300.0K | PLN 0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 34.0M | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 1.0K | PLN 1.2M |
| Changes In Equity | PLN 24.5M | -PLN 15.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 24.5M | -PLN 15.9M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 440.8M | PLN 362.4M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 71.1M | PLN 64.0M |
| Current Contract Assets | PLN 265.5M | PLN 256.3M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 219.5M | PLN 192.1M |
| Current Provisions | PLN 626.0K | PLN 869.0K |
| Current Restricted Cash and Cash Equivalents | PLN 4.9M | PLN 2.8M |
| Current Tax Liabilities Current | PLN 4.6M | PLN 2.7M |
| Deferred Tax Assets | PLN 16.2M | PLN 11.8M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.51 | PLN 0.54 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.04 | PLN -0.43 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 537.1M | PLN 522.5M |
| Finance Income | PLN 173.0K | PLN 599.0K |
| Gains Losses Recognised When Control In Subsidiary Is Lost | -PLN 4.8M | PLN 0 |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 5.0M | PLN 6.4M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 1.2M | PLN 0 |
| Increase Decrease In Cash and Cash Equivalents | PLN 39.4M | -PLN 4.4M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | — |
| Increase Decrease Through Transfers and Other Changes Equity | — | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 56.0K | PLN 33.0K |
| Interest Paid Classified As Financing Activities | PLN 8.8M | PLN 9.5M |
| Interest Received Classified As Investing Activities | PLN 36.0K | PLN 15.0K |
| Investment Accounted For Using Equity Method | PLN 10.0K | PLN 10.0K |
| Investment Property | PLN 16.4M | PLN 17.3M |
| Issued Capital | PLN 44.8M | PLN 44.8M |
| Liabilities | PLN 281.7M | PLN 291.5M |
| 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 6.9M | PLN 8.0M |
| Noncurrent Portion of Noncurrent Commercial Papers Issued | PLN 0 | PLN 18.0M |
| Noncurrent Portion of Noncurrent Loans Received | PLN 6.0M | PLN 19.6M |
| Noncurrent Provisions | PLN 130.0K | PLN 130.0K |
| Noncurrent Receivables | PLN 10.8M | PLN 12.6M |
| Other Adjustments To Reconcile Profit Loss | PLN 1.0K | -PLN 30.0M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 4.5M | PLN 500.0K |
| Other Comprehensive Income | PLN 0 | -PLN 25.1M |
| Other Current Financial Liabilities | PLN 6.6M | PLN 9.9M |
| Other Expense By Function | PLN 1.9M | PLN 488.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | -PLN 20.8M | PLN 4.0M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -PLN 1.2M | PLN 3.2M |
| Other Noncurrent Financial Assets | PLN 0 | PLN 0 |
| Other Reserves | PLN 840.0K | PLN 840.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 0 |
| Proceeds From Other Longterm Assets Classified As Investing Activities | PLN 972.0K | PLN 4.5M |
| 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 517.0K | PLN 1.5M |
| Profit Loss From Continuing Operations | PLN 22.5M | PLN 28.9M |
| Profit Loss From Discontinued Operations | PLN 2.0M | -PLN 19.7M |
| Purchase of Other Longterm Assets Classified As Investing Activities | PLN 0 | PLN 0 |
| Retained Earnings | PLN 201.4M | PLN 176.9M |
| Revaluation Surplus | PLN 6.5M | PLN 6.5M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 6.3M | PLN 25.5M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 0 | PLN 0 |
Methodology
Every line item above is a fact tagged in COMPREMUM 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.