Korporacja Gospodarcza "efekt" S.A. financials
Korporacja Gospodarcza "efekt" S.A.
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
2594003G3SJC3OQJRB79 Financial statements
(PLN, as reported — unscaled; 117 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 59.2M | PLN 34.7M |
| Other income | PLN 46.7M | PLN 681.0K |
| Employee benefits expense | PLN 21.3M | PLN 1.3M |
| Raw materials & consumables used | PLN 3.9M | PLN 4.3M |
| Depreciation & amortisation | PLN 347.0K | PLN 846.0K |
| Operating profit (EBIT) | PLN 55.5M | -PLN 1.9M |
| Finance costs | PLN 8.9M | PLN 6.2M |
| Profit before tax | PLN 48.5M | -PLN 7.5M |
| Income tax expense | PLN 8.6M | -PLN 462.0K |
| Profit for the year | PLN 39.9M | -PLN 7.1M |
| — attributable to owners | PLN 39.9M | -PLN 7.1M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | PLN 39.9M | -PLN 7.1M |
| Per share | ||
| Basic EPS | PLN 7.99 | PLN -1.41 |
| Diluted EPS | PLN 7.99 | PLN -1.41 |
| Free cash flow / share | PLN 2.43 | PLN 0.79 |
| Cash flow statement | ||
| Cash generated from operations | PLN 16.2M | PLN 13.4M |
| Net cash from operating activities | PLN 13.2M | PLN 10.8M |
| Net cash from investing activities | -PLN 10.8M | -PLN 4.3M |
| Net cash from financing activities | -PLN 1.4M | PLN 4.7M |
| Dividends paid | PLN 0 | PLN 0 |
| Proceeds from borrowings | PLN 6.6M | PLN 9.0M |
| Repayments of borrowings | PLN 3.8M | PLN 1.3M |
| Lease liability payments | PLN 0 | PLN 0 |
| Net change in cash | PLN 980.0K | PLN 11.2M |
| Balance sheet | ||
| Total assets | PLN 207.3M | PLN 162.6M |
| Non-current assets | PLN 177.7M | PLN 130.0M |
| Property, plant & equipment | PLN 12.3M | PLN 11.6M |
| Intangible assets & goodwill | PLN 0 | PLN 0 |
| Current assets | PLN 29.7M | PLN 32.7M |
| Inventories | PLN 762.0K | PLN 0 |
| Trade & other receivables | PLN 9.9M | PLN 13.8M |
| Cash & equivalents | PLN 14.5M | PLN 13.5M |
| Total equity | PLN 115.9M | PLN 76.0M |
| — attributable to owners | PLN 115.9M | PLN 76.0M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 62.1M | PLN 48.2M |
| Long-term borrowings | PLN 49.1M | PLN 42.2M |
| Lease liabilities (non-current) | PLN 0 | PLN 0 |
| Current liabilities | PLN 29.3M | PLN 38.4M |
| Lease liabilities (current) | PLN 0 | PLN 0 |
| Trade & other payables | PLN 3.0M | PLN 8.2M |
| Deferred tax liabilities | PLN 13.0M | PLN 6.1M |
| Derived metrics | ||
| Free cash flow | PLN 12.2M | PLN 4.0M |
| Operating margin | 93.7% | -5.5% |
| Net margin | 67.4% | -20.4% |
| Return on equity | 34.4% | -9.3% |
| Cash conversion ratio | 0.33× | -1.53× |
| Capex coverage | 12.86× | 1.58× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 762.0K | PLN 0 |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 5.9M | PLN 7.3M |
| Adjustments For Depreciation and Amortisation Expense | PLN 348.0K | PLN 846.0K |
| Adjustments For Dividend Income | PLN 0 | PLN 0 |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 4.2M | PLN 6.8M |
| Adjustments For Interest Expense | PLN 4.0M | PLN 2.9M |
| Adjustments For Interest Income | PLN 500.0K | PLN 621.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 33.4M | PLN 2.7M |
| Adjustments For Provisions | -PLN 316.0K | PLN 1.1M |
| Adjustments For Reconcile Profit Loss | -PLN 32.3M | PLN 20.9M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | PLN 0 |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 7.99 | PLN -1.41 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 387.0K |
| Changes In Equity | PLN 39.9M | -PLN 7.1M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 39.9M | -PLN 7.1M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 29.7M | PLN 32.7M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 14.4M | PLN 18.8M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 29.3M | PLN 38.4M |
| Current Provisions | PLN 9.4M | PLN 9.8M |
| Current Tax Liabilities Current | PLN 2.4M | PLN 1.5M |
| Deferred Tax Assets | PLN 5.0M | PLN 3.6M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 7.99 | PLN -1.41 |
| 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 0.00 | PLN 0.00 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 207.3M | PLN 162.6M |
| Finance Income | PLN 1.9M | PLN 629.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 3.0M | PLN 2.6M |
| Increase Decrease In Cash and Cash Equivalents | PLN 980.0K | PLN 11.2M |
| Increase Decrease Through Appropriation of Retained Earnings | -PLN 2.0K | PLN 2.0K |
| Intangible Assets Other Than Goodwill | PLN 11.0K | PLN 18.0K |
| Interest Paid Classified As Financing Activities | PLN 4.2M | PLN 3.0M |
| Investment Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Investment Property | PLN 160.3M | PLN 114.7M |
| Issue of Equity | PLN 0 | PLN 0 |
| Issued Capital | PLN 5.0M | PLN 5.0M |
| Liabilities | PLN 91.4M | PLN 86.6M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Miscellaneous Other Operating Expense | PLN 11.9M | PLN 15.5M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | PLN 45.0K | PLN 50.0K |
| Noncurrent Payables | PLN 0 | PLN 0 |
| Noncurrent Provisions | PLN 0 | PLN 0 |
| Noncurrent Receivables | PLN 0 | PLN 0 |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 0 |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 9.7M | PLN 3.4M |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 4.5M | PLN 5.4M |
| Other Current Financial Liabilities | PLN 43.0K | PLN 41.0K |
| Other Expense By Nature | PLN 54.0K | PLN 55.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 0 | PLN 0 |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 0 | PLN 5.5M |
| Other Noncurrent Financial Assets | PLN 0 | PLN 0 |
| Other Noncurrent Financial Liabilities | PLN 0 | PLN 0 |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 0 |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 0 | PLN 15.0K |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Profit Loss From Continuing Operations | PLN 39.9M | -PLN 7.1M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 1.0M | PLN 6.8M |
| Restricted Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Retained Earnings | PLN 110.9M | PLN 71.0M |
| Retained Earnings Profit Loss For Reporting Period | PLN 39.9M | -PLN 7.1M |
| Services Expense | PLN 11.9M | PLN 14.4M |
| Tax Expense Other Than Income Tax Expense | PLN 1.0M | PLN 918.0K |
Methodology
Every line item above is a fact tagged in Korporacja Gospodarcza "efekt" 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.