LESS S.A. financials
LESS S.A.
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400ZRVNOHUDDPM098 Financial statements
(PLN, as reported — unscaled; 101 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 0 | PLN 1.0K |
| Cost of sales | PLN 0 | PLN 1.0K |
| Gross profit | PLN 0 | PLN 0 |
| Other income | PLN 408.0K | PLN 4.0K |
| Distribution costs | PLN 0 | PLN 0 |
| Administrative expenses | PLN 1.8M | PLN 4.1M |
| Operating profit (EBIT) | -PLN 1.4M | -PLN 4.1M |
| Finance costs | PLN 291.0K | PLN 116.0K |
| Profit before tax | -PLN 1.7M | -PLN 4.2M |
| Income tax expense | PLN 201.0K | -PLN 2.0K |
| Profit for the year | -PLN 8.0M | -PLN 17.6M |
| — attributable to owners | -PLN 8.0M | -PLN 17.6M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | -PLN 8.0M | -PLN 17.6M |
| Per share | ||
| Basic EPS | PLN -0.06 | PLN -0.14 |
| Diluted EPS | PLN -0.06 | PLN -0.14 |
| Free cash flow / share | PLN -0.03 | PLN -0.14 |
| Cash flow statement | ||
| Cash generated from operations | -PLN 3.8M | -PLN 15.9M |
| Net cash from operating activities | -PLN 3.8M | -PLN 15.9M |
| Net cash from investing activities | PLN 37.0K | -PLN 1.2M |
| Net cash from financing activities | PLN 2.7M | PLN 10.8M |
| Proceeds from borrowings | PLN 1.9M | PLN 3.0M |
| Repayments of borrowings | PLN 3.5M | PLN 51.0K |
| Lease liability payments | PLN 110.0K | PLN 310.0K |
| Net change in cash | -PLN 1.0M | -PLN 6.3M |
| Balance sheet | ||
| Total assets | PLN 303.0K | PLN 7.2M |
| Non-current assets | PLN 31.0K | PLN 4.2M |
| Property, plant & equipment | PLN 4.0K | PLN 265.0K |
| Intangible assets & goodwill | PLN 0 | PLN 0 |
| Current assets | PLN 272.0K | PLN 3.0M |
| Inventories | PLN 0 | PLN 968.0K |
| Trade & other receivables | PLN 25.0K | PLN 19.0K |
| Cash & equivalents | PLN 67.0K | PLN 1.1M |
| Total equity | -PLN 1.7M | PLN 1.6M |
| — attributable to owners | -PLN 1.7M | PLN 1.6M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 57.0K | PLN 99.0K |
| Lease liabilities (non-current) | PLN 0 | PLN 0 |
| Current liabilities | PLN 1.9M | PLN 5.4M |
| Lease liabilities (current) | PLN 0 | PLN 110.0K |
| Trade & other payables | PLN 150.0K | PLN 568.0K |
| Deferred tax liabilities | PLN 55.0K | PLN 0 |
| Derived metrics | ||
| Free cash flow | -PLN 3.8M | -PLN 17.1M |
| Operating margin | — | -411600.0% |
| Net margin | — | -1759700.0% |
| Return on equity | 473.6% | -1075.6% |
| Cash conversion ratio | 0.47× | 0.90× |
| Capex coverage | — | -12.32× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 968.0K | PLN 197.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 668.0K | PLN 416.0K |
| Adjustments For Depreciation and Amortisation Expense | PLN 732.0K | PLN 1.4M |
| Adjustments For Finance Income Cost | -PLN 242.0K | -PLN 128.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 3.1M | PLN 1.6M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 1.3M | -PLN 3.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 78.0K | PLN 8.0K |
| Adjustments For Provisions | -PLN 459.0K | -PLN 106.0K |
| Adjustments For Reconcile Profit Loss | PLN 4.0M | PLN 1.7M |
| Adjustments For Sharebased Payments | PLN 0 | PLN 1.4M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | PLN 0 |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -0.01 | PLN -0.03 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN -0.05 | PLN -0.11 |
| Changes In Equity | -PLN 3.3M | -PLN 7.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | -PLN 8.0M | -PLN 17.6M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 272.0K | PLN 3.0M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 1.9M | PLN 5.4M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | PLN 1.4M | PLN 3.1M |
| Current Prepaid Expenses | PLN 0 | PLN 81.0K |
| Current Provisions For Employee Benefits | PLN 21.0K | PLN 413.0K |
| Deferred Tax Assets | PLN 0 | PLN 146.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -0.01 | PLN -0.03 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN -0.05 | PLN -0.11 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 303.0K | PLN 7.2M |
| Finance Income | PLN 0 | PLN 0 |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 0 | PLN 0 |
| Increase Decrease In Cash and Cash Equivalents | -PLN 1.0M | -PLN 6.3M |
| Increase Decrease Through Sharebased Payment Transactions | PLN 0 | PLN 1.4M |
| Intangible Assets Other Than Goodwill | PLN 0 | PLN 3.7M |
| Interest Paid Classified As Financing Activities | PLN 311.0K | PLN 27.0K |
| Issue of Equity | PLN 4.7M | PLN 8.3M |
| Issued Capital | PLN 129.3M | PLN 124.6M |
| Liabilities | PLN 2.0M | PLN 5.5M |
| 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 Portion of Noncurrent Loans Received | PLN 0 | PLN 0 |
| Noncurrent Provisions For Employee Benefits | PLN 2.0K | PLN 99.0K |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | -PLN 9.0K |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Expense By Function | PLN 8.0K | PLN 21.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 86.0K | -PLN 70.0K |
| Other Noncurrent Financial Assets | PLN 27.0K | PLN 113.0K |
| Other Reserves | PLN 1.4M | PLN 1.4M |
| Other Shortterm Provisions | PLN 31.0K | PLN 0 |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 37.0K | PLN 44.0K |
| Proceeds From Issuing Shares | PLN 4.7M | PLN 8.3M |
| Profit Loss From Continuing Operations | -PLN 1.9M | -PLN 4.2M |
| Profit Loss From Discontinued Operations | -PLN 6.1M | -PLN 13.4M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 0 | PLN 1.3M |
| Retained Earnings | -PLN 162.5M | -PLN 154.5M |
| Share Premium | PLN 30.2M | PLN 30.2M |
Methodology
Every line item above is a fact tagged in LESS 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.