LSI SOFTWARE S.A. financials
LSI SOFTWARE S.A.
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400IDXT24AP4TSI61 Financial statements
(PLN, as reported — unscaled; 99 line items across 3 annual periods)
| Line item | 2023 | 2022 | 2021 |
|---|---|---|---|
| Income statement | |||
| Revenue | PLN 56.9M | PLN 57.4M | — |
| Cost of sales | PLN 36.8M | PLN 43.6M | — |
| Gross profit | PLN 20.1M | PLN 13.8M | — |
| Distribution costs | PLN 11.6M | PLN 11.5M | — |
| Administrative expenses | PLN 5.0M | PLN 4.6M | — |
| Operating profit (EBIT) | PLN 3.8M | PLN 1.6M | — |
| Finance costs | PLN 933.0K | PLN 431.0K | — |
| Profit before tax | PLN 3.0M | PLN 1.3M | — |
| Income tax expense | -PLN 193.0K | -PLN 1.5M | — |
| Profit for the year | PLN 3.2M | PLN 2.8M | — |
| Total comprehensive income | PLN 3.2M | PLN 2.8M | — |
| Per share | |||
| Basic EPS | PLN 0.98 | PLN 0.85 | — |
| Diluted EPS | PLN 0.98 | PLN 0.85 | — |
| Free cash flow / share | PLN 1.93 | PLN -2.48 | — |
| Cash flow statement | |||
| Cash generated from operations | PLN 13.9M | PLN 1.6M | — |
| Net cash from operating activities | PLN 13.8M | PLN 1.2M | — |
| Net cash from investing activities | -PLN 7.4M | -PLN 10.1M | — |
| Net cash from financing activities | -PLN 2.0M | -PLN 1.0M | — |
| Dividends paid | PLN 803.0K | PLN 0 | — |
| Proceeds from borrowings | PLN 1.2M | PLN 0 | — |
| Repayments of borrowings | PLN 67.0K | PLN 357.0K | — |
| Lease liability payments | PLN 1.9M | PLN 764.0K | — |
| Net change in cash | PLN 4.4M | -PLN 9.9M | — |
| Balance sheet | |||
| Total assets | PLN 67.2M | PLN 62.3M | PLN 60.7M |
| Non-current assets | PLN 42.9M | PLN 41.0M | PLN 32.3M |
| Property, plant & equipment | PLN 10.0M | PLN 9.5M | PLN 6.4M |
| Intangible assets & goodwill | PLN 2.8M | PLN 2.8M | PLN 2.8M |
| Current assets | PLN 24.3M | PLN 21.3M | PLN 28.4M |
| Inventories | PLN 3.9M | PLN 7.6M | PLN 5.8M |
| Trade & other receivables | PLN 12.2M | PLN 9.5M | PLN 8.5M |
| Cash & equivalents | PLN 7.1M | PLN 2.8M | PLN 12.7M |
| Total equity | PLN 51.2M | PLN 48.8M | PLN 46.0M |
| — attributable to owners | PLN 51.2M | PLN 48.8M | PLN 46.0M |
| Non-current liabilities | PLN 3.7M | PLN 3.6M | PLN 2.1M |
| Long-term borrowings | PLN 1.2M | PLN 0 | PLN 67.0K |
| Lease liabilities (non-current) | PLN 2.5M | PLN 3.6M | PLN 2.1M |
| Current liabilities | PLN 12.3M | PLN 9.9M | PLN 12.5M |
| Lease liabilities (current) | PLN 270.0K | PLN 919.0K | PLN 776.0K |
| Derived metrics | |||
| Free cash flow | PLN 6.3M | -PLN 8.0M | — |
| Operating margin | 6.7% | 2.8% | — |
| Net margin | 5.6% | 4.8% | — |
| Return on equity | 6.2% | 5.6% | — |
| Cash conversion ratio | 4.32× | 0.43× | — |
| Capex coverage | 1.84× | 0.13× | — |
| Other reported items | |||
| Adjustments For Decrease Increase In Inventories | PLN 3.7M | -PLN 1.9M | — |
| Adjustments For Decrease Increase In Other Assets | PLN 150.0K | PLN 1.7M | — |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 36.0K | PLN 330.0K | — |
| Adjustments For Depreciation and Amortisation Expense | PLN 5.9M | PLN 5.3M | — |
| Adjustments For Finance Income Cost | -PLN 445.0K | -PLN 224.0K | — |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 683.0K | -PLN 4.8M | — |
| Adjustments For Provisions | PLN 42.0K | -PLN 479.0K | — |
| Adjustments For Reconcile Profit Loss | PLN 10.9M | PLN 370.0K | — |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 82.0K | -PLN 15.0K | — |
| Cash and Cash Equivalents If Different From Statement of Financial Position | PLN 7.1M | PLN 2.7M | — |
| Comprehensive Income Attributable To Owners of Parent | PLN 3.2M | PLN 2.8M | — |
| Cost of Merchandise Sold | PLN 13.8M | PLN 19.8M | — |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 0 | PLN 67.0K | PLN 357.0K |
| Current Deferred Income Including Current Contract Liabilities | PLN 2.5M | PLN 2.7M | PLN 1.2M |
| Current Prepayments | PLN 316.0K | PLN 469.0K | PLN 482.0K |
| Current Provisions For Employee Benefits | PLN 3.0K | PLN 2.0K | PLN 2.0K |
| Current Tax Assets Current | PLN 58.0K | PLN 417.0K | PLN 589.0K |
| Deferred Tax Assets | PLN 3.4M | PLN 3.3M | PLN 1.8M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -PLN 82.0K | PLN 15.0K | — |
| Equity and Liabilities | PLN 67.2M | PLN 62.3M | PLN 60.7M |
| Finance Income | PLN 116.0K | PLN 97.0K | — |
| Income Taxes Paid Refund Classified As Operating Activities | -PLN 85.0K | -PLN 447.0K | — |
| Increase Decrease In Cash and Cash Equivalents | PLN 4.3M | -PLN 9.9M | — |
| Inflows of Cash From Investing Activities | PLN 82.0K | PLN 67.0K | — |
| Intangible Assets Other Than Goodwill | PLN 21.4M | PLN 19.3M | PLN 17.5M |
| Interest Paid Classified As Financing Activities | PLN 445.0K | PLN 224.0K | — |
| Investment Property | PLN 932.0K | PLN 932.0K | PLN 0 |
| Issued Capital | PLN 3.3M | PLN 3.3M | PLN 3.3M |
| Miscellaneous Other Operating Expense | PLN 328.0K | PLN 282.0K | — |
| Miscellaneous Other Operating Income | PLN 637.0K | PLN 4.2M | — |
| Noncurrent Provisions For Employee Benefits | PLN 23.0K | PLN 4.0K | PLN 4.0K |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | -PLN 67.0K | -PLN 44.0K | — |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 0 | — |
| Other Comprehensive Income | PLN 0 | PLN 0 | — |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 | — |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 | — |
| Other Current Payables | PLN 3.7M | PLN 3.4M | PLN 5.9M |
| Other Current Receivables | PLN 731.0K | PLN 576.0K | PLN 389.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 47.0K | PLN 307.0K | — |
| Other Reserves | PLN 2.1M | PLN 2.1M | PLN 2.1M |
| Other Shortterm Provisions | PLN 293.0K | PLN 271.0K | PLN 741.0K |
| Outflows of Cash From Investing Activities | PLN 7.5M | PLN 10.2M | — |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 82.0K | PLN 55.0K | — |
| Proceeds From Government Grants Classified As Investing Activities | PLN 0 | PLN 12.0K | — |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 0 | — |
| Purchase of Investment Property | PLN 0 | PLN 932.0K | — |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 7.5M | PLN 9.2M | — |
| Retained Earnings Excluding Profit Loss For Reporting Period | PLN 35.1M | PLN 33.2M | PLN 26.7M |
| Retained Earnings Profit Loss For Reporting Period | PLN 3.2M | PLN 2.8M | PLN 6.5M |
| Revenue From Rendering of Services | PLN 21.9M | PLN 19.7M | — |
| Revenue From Sale of Goods | PLN 14.6M | PLN 10.7M | — |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 4.4M | PLN 5.2M | PLN 3.8M |
| Share Premium | PLN 8.2M | PLN 8.2M | PLN 8.2M |
| Trade and Other Current Payables To Trade Suppliers | PLN 5.5M | PLN 2.5M | PLN 3.5M |
| Treasury Shares | PLN 609.0K | PLN 609.0K | PLN 609.0K |
Methodology
Every line item above is a fact tagged in LSI SOFTWARE 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.