Lubawa Spółka Akcyjna financials
Lubawa Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400UKCY6KD89PTF94 Financial statements
(PLN, as reported — unscaled; 124 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 377.6M | PLN 332.0M |
| Cost of sales | PLN 260.3M | PLN 238.8M |
| Gross profit | PLN 117.3M | PLN 93.2M |
| Other income | PLN 8.2M | PLN 3.4M |
| Administrative expenses | PLN 39.8M | PLN 33.8M |
| Operating profit (EBIT) | PLN 53.1M | PLN 28.9M |
| Finance costs | PLN 3.2M | PLN 4.0M |
| Profit before tax | PLN 53.7M | PLN 24.9M |
| Income tax expense | PLN 8.3M | PLN 4.5M |
| Profit for the year | PLN 45.4M | PLN 20.4M |
| — attributable to owners | PLN 45.6M | PLN 20.6M |
| — attributable to NCI | -PLN 255.0K | -PLN 224.0K |
| Total comprehensive income | PLN 46.6M | PLN 21.8M |
| Per share | ||
| Basic EPS | PLN 0.30 | PLN 0.14 |
| Diluted EPS | PLN 0.30 | PLN 0.14 |
| Free cash flow / share | PLN 0.68 | PLN -0.04 |
| Cash flow statement | ||
| Cash generated from operations | PLN 127.5M | PLN 22.4M |
| Net cash from operating activities | PLN 121.8M | PLN 15.8M |
| Net cash from investing activities | -PLN 14.9M | -PLN 18.9M |
| Net cash from financing activities | -PLN 20.2M | PLN 5.1M |
| Proceeds from borrowings | PLN 21.4M | PLN 53.2M |
| Repayments of borrowings | PLN 37.7M | PLN 46.2M |
| Lease liability payments | PLN 2.0M | PLN 891.0K |
| Net change in cash | PLN 86.6M | PLN 2.1M |
| Balance sheet | ||
| Total assets | PLN 560.3M | PLN 424.4M |
| Non-current assets | PLN 250.1M | PLN 241.1M |
| Property, plant & equipment | PLN 178.4M | PLN 176.3M |
| Current assets | PLN 310.2M | PLN 183.3M |
| Inventories | PLN 103.6M | PLN 92.0M |
| Trade & other receivables | PLN 105.1M | PLN 79.1M |
| Cash & equivalents | PLN 96.8M | PLN 10.2M |
| Total equity | PLN 362.9M | PLN 316.9M |
| — attributable to owners | PLN 362.0M | PLN 315.8M |
| Non-controlling interests | PLN 940.0K | PLN 1.1M |
| Non-current liabilities | PLN 38.5M | PLN 38.9M |
| Lease liabilities (non-current) | PLN 4.1M | PLN 2.5M |
| Current liabilities | PLN 158.9M | PLN 68.5M |
| Lease liabilities (current) | PLN 1.3M | PLN 1.4M |
| Trade & other payables | PLN 137.7M | PLN 38.6M |
| Deferred tax liabilities | PLN 16.5M | PLN 15.6M |
| Derived metrics | ||
| Free cash flow | PLN 102.6M | -PLN 5.1M |
| Operating margin | 14.1% | 8.7% |
| Net margin | 12.0% | 6.1% |
| Return on equity | 12.5% | 6.4% |
| Cash conversion ratio | 2.69× | 0.78× |
| Capex coverage | 6.34× | 0.76× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 11.6M | -PLN 367.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 31.9M | PLN 18.1M |
| Adjustments For Depreciation and Amortisation Expense | PLN 13.4M | PLN 13.6M |
| Adjustments For Dividend Income | PLN 0 | PLN 0 |
| Adjustments For Fair Value Gains Losses | -PLN 347.0K | PLN 0 |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 98.4M | -PLN 38.4M |
| Adjustments For Interest Expense | PLN 2.3M | PLN 2.4M |
| Adjustments For Interest Income | PLN 306.0K | PLN 56.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 340.0K | PLN 0 |
| Adjustments For Provisions | PLN 5.2M | PLN 928.0K |
| Adjustments For Reconcile Profit Loss | PLN 73.8M | -PLN 2.5M |
| Adjustments For Undistributed Profits of Associates | -PLN 30.0K | -PLN 44.0K |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Advances and Loans Made To Related Parties | PLN 720.0K | PLN 21.0K |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 24.0K |
| Cash Receipts From Repayment of Advances and Loans Made To Related Parties | PLN 31.0K | PLN 0 |
| Changes In Equity | PLN 46.0M | PLN 21.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | -PLN 206.0K | PLN 246.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 46.8M | PLN 21.6M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 310.2M | PLN 183.3M |
| Current Derivative Financial Assets | PLN 1.9M | PLN 809.0K |
| Current Derivative Financial Liabilities | PLN 0 | PLN 0 |
| Current Financial Assets At Fair Value Through Other Comprehensive Income | PLN 1.4M | PLN 1.2M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 158.9M | PLN 68.5M |
| Current Provisions For Employee Benefits | PLN 7.4M | PLN 5.3M |
| Current Tax Liabilities Current | PLN 3.0M | PLN 569.0K |
| Dividends Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -PLN 24.0K | -PLN 22.0K |
| Equity and Liabilities | PLN 560.3M | PLN 424.4M |
| Finance Income | PLN 3.8M | PLN 57.0K |
| Gains Losses On Cash Flow Hedges Before Tax | PLN 1.1M | PLN 1.3M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | PLN 282.0K | PLN 342.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | PLN 0 | PLN 0 |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 5.8M | PLN 6.5M |
| Increase Decrease In Cash and Cash Equivalents | PLN 86.6M | PLN 2.1M |
| Increase Decrease Through Exercise of Warrants Equity | PLN 0 | PLN 0 |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 526.0K | PLN 1.0K |
| Intangible Assets Other Than Goodwill | PLN 62.2M | PLN 60.5M |
| Interest Paid Classified As Financing Activities | PLN 3.5M | PLN 2.9M |
| Interest Received Classified As Investing Activities | PLN 0 | PLN 1.0K |
| Investment Accounted For Using Equity Method | PLN 373.0K | PLN 402.0K |
| Investment Property | PLN 1.6M | PLN 1.6M |
| Issued Capital | PLN 30.1M | PLN 30.1M |
| Liabilities | PLN 197.4M | PLN 107.5M |
| 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 Financial Assets At Fair Value Through Other Comprehensive Income | PLN 1.5M | PLN 1.6M |
| Noncurrent Payables | PLN 9.7M | PLN 9.9M |
| Noncurrent Provisions For Employee Benefits | PLN 1.3M | PLN 799.0K |
| Noncurrent Receivables | PLN 6.0M | PLN 70.0K |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | PLN 11.0K | PLN 609.0K |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 62.0K |
| Other Comprehensive Income | PLN 1.2M | PLN 1.5M |
| Other Comprehensive Income Before Tax | PLN 1.5M | PLN 1.8M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | PLN 403.0K | PLN 997.0K |
| Other Comprehensive Income Before Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income | -PLN 53.0K | -PLN 533.0K |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax | PLN 1.5M | PLN 1.8M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 1.4M | PLN 0 |
| Other Current Financial Liabilities | PLN 4.8M | PLN 21.4M |
| Other Expense By Function | PLN 11.0M | PLN 7.5M |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 1.7M | PLN 2.0M |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 0 | PLN 268.0K |
| Other Noncurrent Financial Assets | PLN 0 | PLN 637.0K |
| Other Noncurrent Financial Liabilities | PLN 6.9M | PLN 10.1M |
| Other Reserves | PLN 3.8M | PLN 2.7M |
| Other Shortterm Provisions | PLN 4.6M | PLN 1.2M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 5.0M | PLN 1.9M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 0 |
| Profit Loss From Continuing Operations | PLN 45.4M | PLN 20.4M |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 16.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 19.2M | PLN 21.0M |
| Restricted Cash and Cash Equivalents | PLN 344.0K | PLN 301.0K |
| Retained Earnings | PLN 222.0M | PLN 176.9M |
| Sales and Marketing Expense | PLN 21.6M | PLN 26.3M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -PLN 30.0K | -PLN 44.0K |
| Share Premium | PLN 106.1M | PLN 106.1M |
Methodology
Every line item above is a fact tagged in Lubawa 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.