"Lena Lighting" Spółka Akcyjna financials
"Lena Lighting" Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400NMH75KQI1NWX91 Financial statements
(PLN, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 166.6M | PLN 172.8M |
| Cost of sales | PLN 111.5M | PLN 119.4M |
| Gross profit | PLN 55.1M | PLN 53.3M |
| Other income | PLN 990.0K | PLN 1.1M |
| Administrative expenses | PLN 10.3M | PLN 9.6M |
| Operating profit (EBIT) | PLN 12.2M | PLN 12.9M |
| Finance costs | PLN 316.0K | PLN 819.0K |
| Profit before tax | PLN 12.3M | PLN 12.1M |
| Income tax expense | PLN 2.4M | PLN 2.6M |
| Profit for the year | PLN 9.9M | PLN 9.5M |
| — attributable to owners | PLN 9.9M | PLN 9.5M |
| Total comprehensive income | PLN 9.9M | PLN 9.5M |
| Per share | ||
| Basic EPS | PLN 0.40 | PLN 0.38 |
| Diluted EPS | PLN 0.40 | PLN 0.38 |
| Free cash flow / share | PLN 0.57 | PLN 0.47 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 22.3M | PLN 18.8M |
| Net cash from investing activities | -PLN 7.9M | -PLN 6.5M |
| Net cash from financing activities | -PLN 11.8M | -PLN 11.9M |
| Dividends paid | PLN 5.0M | PLN 2.5M |
| Proceeds from borrowings | PLN 0 | PLN 0 |
| Repayments of borrowings | PLN 6.2M | PLN 8.4M |
| Lease liability payments | PLN 540.0K | PLN 432.0K |
| Net change in cash | PLN 2.6M | PLN 378.0K |
| Balance sheet | ||
| Total assets | PLN 139.9M | PLN 143.0M |
| Non-current assets | PLN 56.2M | PLN 54.8M |
| Property, plant & equipment | PLN 51.1M | PLN 49.9M |
| Current assets | PLN 83.7M | PLN 88.2M |
| Inventories | PLN 37.5M | PLN 41.5M |
| Trade & other receivables | PLN 35.8M | PLN 39.4M |
| Cash & equivalents | PLN 3.7M | PLN 1.1M |
| Total equity | PLN 112.7M | PLN 107.8M |
| — attributable to owners | PLN 112.7M | PLN 107.8M |
| Non-current liabilities | PLN 3.2M | PLN 2.6M |
| Current liabilities | PLN 24.0M | PLN 32.6M |
| Derived metrics | ||
| Free cash flow | PLN 14.1M | PLN 11.8M |
| Operating margin | 7.3% | 7.5% |
| Net margin | 5.9% | 5.5% |
| Return on equity | 8.8% | 8.9% |
| Cash conversion ratio | 2.26× | 1.97× |
| Capex coverage | 2.70× | 2.67× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 4.0M | -PLN 1.5M |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 4.4M | -PLN 498.0K |
| Adjustments For Depreciation and Amortisation Expense | PLN 6.6M | PLN 6.4M |
| Adjustments For Finance Income Cost | -PLN 316.0K | -PLN 772.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 1.5M | PLN 4.0M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 386.0K | -PLN 360.0K |
| Adjustments For Provisions | PLN 202.0K | -PLN 61.0K |
| Adjustments For Reconcile Profit Loss | PLN 10.1M | PLN 6.7M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 29.0K | PLN 10.0K |
| Changes In Equity | PLN 4.9M | PLN 7.1M |
| Comprehensive Income Attributable To Owners of Parent | PLN 9.9M | PLN 9.5M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 1.7M | PLN 7.9M |
| Current Prepayments and Current Accrued Income Other Than Current Contract Assets | PLN 444.0K | PLN 420.0K |
| Current Provisions For Employee Benefits | PLN 809.0K | PLN 629.0K |
| Current Receivables From Sale of Properties | PLN 252.0K | PLN 251.0K |
| Current Tax Assets Current | PLN 0 | PLN 0 |
| Current Tax Liabilities Current | PLN 851.0K | PLN 1.4M |
| Deferred Tax Assets | PLN 2.7M | PLN 2.6M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | PLN 4.98B | PLN 4.98B |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | PLN 0.20 | PLN 0.20 |
| Dividends Recognised As Distributions To Owners Per Share | PLN 0.20 | PLN 0.30 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -PLN 29.0K | -PLN 10.0K |
| Equity and Liabilities | PLN 139.9M | PLN 143.0M |
| Finance Income | PLN 356.0K | PLN 52.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 3.6M | PLN 2.1M |
| Increase Decrease In Cash and Cash Equivalents | PLN 2.6M | PLN 368.0K |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | PLN 0 |
| Inflows of Cash From Investing Activities | PLN 386.0K | PLN 523.0K |
| Intangible Assets Other Than Goodwill | PLN 567.0K | PLN 273.0K |
| Interest Expense | PLN 316.0K | PLN 777.0K |
| Interest Paid Classified As Financing Activities | PLN 317.0K | PLN 777.0K |
| Issued Capital | PLN 1.2M | PLN 1.2M |
| Liabilities | PLN 27.1M | PLN 35.2M |
| Noncurrent Finance Lease Receivables | PLN 1.8M | PLN 2.1M |
| Noncurrent Portion of Noncurrent Loans Received | PLN 2.2M | PLN 2.2M |
| Noncurrent Provisions For Employee Benefits | PLN 136.0K | PLN 114.0K |
| Other Adjustments To Reconcile Profit Loss | -PLN 24.0K | PLN 55.0K |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 109.0K |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 3.7M | PLN 1.1M |
| Other Current Payables | PLN 7.4M | PLN 8.7M |
| Other Current Receivables | PLN 5.9M | PLN 5.6M |
| Other Expense By Function | PLN 1.1M | PLN 1.3M |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 252.0K | PLN 189.0K |
| Other Noncurrent Financial Liabilities | PLN 838.0K | PLN 340.0K |
| Outflows of Cash From Investing Activities | PLN 8.3M | PLN 7.1M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 386.0K | PLN 414.0K |
| Profit Loss From Continuing Operations | PLN 9.9M | PLN 9.5M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 8.3M | PLN 7.1M |
| Restricted Cash and Cash Equivalents | PLN 357.0K | PLN 356.0K |
| Retained Earnings | PLN 9.9M | PLN 9.5M |
| Retained Earnings Profit Loss For Reporting Period | PLN 9.9M | PLN 9.5M |
| Revenue From Interest | PLN 1.0K | PLN 5.0K |
| Selling Expense | PLN 32.6M | PLN 30.7M |
| Trade and Other Current Payables To Trade Suppliers | PLN 13.3M | PLN 13.9M |
Methodology
Every line item above is a fact tagged in "Lena Lighting" 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.