K2 Holding S.A. financials
K2 Holding S.A.
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400TPPDBP7TDL0O61 Financial statements
(PLN, as reported — unscaled; 123 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 53.4M | PLN 40.7M |
| Cost of sales | PLN 43.8M | PLN 33.3M |
| Gross profit | PLN 9.6M | PLN 7.5M |
| Administrative expenses | PLN 4.7M | PLN 2.5M |
| Operating profit (EBIT) | PLN 5.0M | PLN 5.0M |
| Net finance income / (cost) | PLN 480.0K | -PLN 319.0K |
| Profit before tax | PLN 27.1M | PLN 4.6M |
| Income tax expense | PLN 3.0M | PLN 1.0M |
| Profit for the year | PLN 25.1M | PLN 4.5M |
| — attributable to owners | PLN 24.2M | PLN 3.7M |
| — attributable to NCI | PLN 831.0K | PLN 745.0K |
| Total comprehensive income | PLN 25.1M | PLN 4.5M |
| Per share | ||
| Basic EPS | PLN 10.16 | PLN 1.94 |
| Diluted EPS | PLN 10.73 | PLN 1.94 |
| Free cash flow / share | PLN 1.14 | PLN 2.78 |
| Cash flow statement | ||
| Cash generated from operations | PLN 8.8M | PLN 10.4M |
| Net cash from operating activities | PLN 5.4M | PLN 9.5M |
| Net cash from investing activities | PLN 28.5M | -PLN 2.9M |
| Net cash from financing activities | -PLN 24.8M | -PLN 6.0M |
| Dividends paid | PLN 19.5M | PLN 2.4M |
| Proceeds from borrowings | PLN 0 | PLN 1.1M |
| Repayments of borrowings | PLN 1.1M | PLN 0 |
| Lease liability payments | PLN 4.0M | PLN 4.5M |
| Net change in cash | PLN 9.1M | PLN 649.0K |
| Balance sheet | ||
| Total assets | PLN 60.9M | PLN 59.6M |
| Non-current assets | PLN 9.3M | PLN 8.7M |
| Property, plant & equipment | PLN 186.0K | PLN 480.0K |
| Intangible assets & goodwill | PLN 0 | PLN 1.2M |
| Current assets | PLN 51.6M | PLN 51.0M |
| Trade & other receivables | PLN 17.0M | PLN 25.2M |
| Cash & equivalents | PLN 13.2M | PLN 10.1M |
| Total equity | PLN 37.7M | PLN 31.9M |
| — attributable to owners | PLN 33.8M | PLN 28.6M |
| Non-controlling interests | PLN 3.9M | PLN 3.2M |
| Non-current liabilities | PLN 3.8M | PLN 2.7M |
| Lease liabilities (non-current) | PLN 2.8M | PLN 987.0K |
| Current liabilities | PLN 19.4M | PLN 25.0M |
| Lease liabilities (current) | PLN 1.6M | PLN 3.5M |
| Deferred tax liabilities | PLN 999.0K | PLN 1.8M |
| Derived metrics | ||
| Free cash flow | PLN 2.7M | PLN 6.4M |
| Operating margin | 9.3% | 12.2% |
| Net margin | 46.9% | 11.0% |
| Return on equity | 66.5% | 14.1% |
| Cash conversion ratio | 0.21× | 2.12× |
| Capex coverage | 1.98× | 3.08× |
| Other reported items | ||
| Adjustments For Decrease Increase In Other Assets | PLN 32.0K | -PLN 63.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 5.1M | PLN 6.0K |
| Adjustments For Depreciation and Amortisation Expense | PLN 4.8M | PLN 6.6M |
| Adjustments For Finance Income Cost | PLN 295.0K | -PLN 255.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | PLN 21.4M | PLN 0 |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 0 | PLN 0 |
| Adjustments For Increase Decrease In Other Liabilities | PLN 2.1M | -PLN 1.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 205.0K | PLN 240.0K |
| Adjustments For Reconcile Profit Loss | -PLN 19.8M | PLN 4.7M |
| Adjustments For Sharebased Payments | PLN 710.0K | PLN 1.2M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 64.0K | PLN 134.0K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 9.78 | PLN 1.56 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.38 | PLN 0.38 |
| Cancellation of Treasury Shares | PLN 0 | PLN 0 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | PLN 19.4M | PLN 10.3M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 8.0M | PLN 12.0K |
| Changes In Equity | PLN 5.8M | PLN 3.2M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 831.0K | PLN 745.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 24.2M | PLN 3.7M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 31.9M | PLN 37.5M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 0 | PLN 656.0K |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 9.7M | PLN 19.7M |
| Current Payables On Social Security and Taxes Other Than Income Tax | PLN 651.0K | PLN 1.7M |
| Current Prepayments and Current Accrued Income Other Than Current Contract Assets | PLN 331.0K | PLN 416.0K |
| Current Provisions | PLN 1.6M | PLN 2.7M |
| Current Receivables From Taxes Other Than Income Tax | PLN 372.0K | PLN 1.2M |
| Current Restricted Cash and Cash Equivalents | PLN 969.0K | PLN 48.0K |
| Current Tax Assets Current | PLN 839.0K | PLN 0 |
| Current Tax Liabilities Current | PLN 677.0K | PLN 4.0K |
| Deferred Tax Assets | PLN 1.6M | PLN 2.6M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 10.33 | PLN 1.56 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.40 | PLN 0.38 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | PLN 0 | PLN 0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | PLN 0.00 | PLN 0.00 |
| Dividends Recognised As Distributions To Owners Per Share | PLN 8.40 | PLN 1.05 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 60.9M | PLN 59.6M |
| Gains On Disposals of Investments | PLN 21.9M | PLN 0 |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 3.5M | PLN 914.0K |
| Increase Decrease In Cash and Cash Equivalents | PLN 9.1M | PLN 649.0K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | — | PLN 0 |
| Increase Decrease Through Disposal of Subsidiary | -PLN 402.0K | — |
| Increase Decrease Through Sharebased Payment Transactions | PLN 710.0K | PLN 0 |
| Increase Decrease Through Transactions With Owners | PLN 0 | — |
| Increase Decrease Through Treasury Share Transactions | -PLN 231.0K | PLN 1.2M |
| Intangible Assets Other Than Goodwill | PLN 1.2M | PLN 1.3M |
| Interest Paid Classified As Financing Activities | PLN 115.0K | PLN 259.0K |
| Interest Received Classified As Investing Activities | PLN 410.0K | PLN 4.0K |
| Investment Accounted For Using Equity Method | PLN 2.0M | PLN 0 |
| Issue of Equity | PLN 150.0K | — |
| Issued Capital | PLN 2.5M | PLN 2.3M |
| Liabilities | PLN 23.2M | PLN 27.8M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 9.8M | PLN 5.4M |
| Losses On Disposals of Investments | PLN 454.0K | PLN 0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 19.7M | PLN 13.5M |
| Other Cash Receipts From Sales of Interests In Joint Ventures Classified As Investing Activities | PLN 24.4M | PLN 1.0K |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 0 | PLN 0 |
| Other Current Payables | PLN 357.0K | PLN 587.0K |
| Other Current Receivables | PLN 226.0K | PLN 560.0K |
| Other Operating Income Expense | -PLN 21.0K | PLN 15.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 231.0K | PLN 0 |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 176.0K | PLN 215.0K |
| Proceeds From Issuing Shares | PLN 150.0K | PLN 0 |
| Profit Loss From Continuing Operations | PLN 24.1M | PLN 3.6M |
| Profit Loss From Discontinued Operations | PLN 938.0K | PLN 874.0K |
| Purchase of Interests In Associates | PLN 1.7M | PLN 0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 2.7M | PLN 3.1M |
| Reserve of Sharebased Payments | PLN 349.0K | PLN 2.2M |
| Retained Earnings | PLN 23.3M | PLN 18.8M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 4.2M | PLN 3.0M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 259.0K | PLN 0 |
| Share Premium | PLN 7.9M | PLN 5.3M |
| Trade and Other Payables To Trade Suppliers | PLN 4.6M | PLN 8.6M |
| Treasury Shares | PLN 231.0K | PLN 0 |
Methodology
Every line item above is a fact tagged in K2 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.