Master Pharm Spółka Akcyjna financials
Master Pharm Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2021-12-31
LEI:
2594008E7UTIXMZAKT94 Financial statements
(PLN, as reported — unscaled; 111 line items across 2 annual periods)
| Line item | 2021 | 2020 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 76.7M | PLN 61.4M |
| Other income | PLN 386.0K | PLN 604.0K |
| Employee benefits expense | PLN 11.7M | PLN 10.9M |
| Raw materials & consumables used | PLN 31.4M | PLN 30.5M |
| Depreciation & amortisation | PLN 4.3M | PLN 4.1M |
| Operating profit (EBIT) | PLN 14.7M | PLN 6.5M |
| Finance costs | PLN 11.7M | PLN 9.0M |
| Profit before tax | PLN 5.1M | PLN 535.0K |
| Income tax expense | PLN 708.0K | PLN 193.0K |
| Profit for the year | PLN 4.3M | PLN 342.0K |
| — attributable to owners | PLN 4.3M | PLN 342.0K |
| Total comprehensive income | PLN 4.3M | PLN 342.0K |
| Per share | ||
| Basic EPS | PLN 0.20 | PLN 0.02 |
| Diluted EPS | PLN 0.21 | PLN 0.02 |
| Free cash flow / share | PLN 0.49 | PLN 0.78 |
| Cash flow statement | ||
| Cash generated from operations | PLN 14.7M | PLN 18.1M |
| Net cash from operating activities | PLN 12.9M | PLN 14.7M |
| Net cash from investing activities | -PLN 6.8M | -PLN 27.1M |
| Purchase of PP&E (capex) | PLN 2.8M | PLN 1.5M |
| Purchase of intangibles | PLN 234.0K | PLN 35.0K |
| Net cash from financing activities | -PLN 7.4M | -PLN 189.0K |
| Dividends paid | PLN 0 | PLN 0 |
| Proceeds from borrowings | PLN 690.0K | PLN 5.0M |
| Repayments of borrowings | PLN 438.0K | PLN 1.5M |
| Lease liability payments | PLN 1.7M | PLN 1.7M |
| Net change in cash | -PLN 1.4M | -PLN 12.6M |
| Balance sheet | ||
| Total assets | PLN 107.3M | PLN 110.2M |
| Non-current assets | PLN 55.5M | PLN 55.9M |
| Property, plant & equipment | PLN 11.7M | PLN 10.8M |
| Intangible assets & goodwill | PLN 25.3M | PLN 25.3M |
| Current assets | PLN 51.8M | PLN 54.2M |
| Inventories | PLN 12.3M | PLN 10.9M |
| Trade & other receivables | PLN 21.2M | PLN 16.8M |
| Cash & equivalents | PLN 3.1M | PLN 4.5M |
| Total equity | PLN 92.0M | PLN 93.4M |
| — attributable to owners | PLN 92.0M | PLN 93.4M |
| Non-current liabilities | PLN 2.7M | PLN 3.6M |
| Long-term borrowings | PLN 437.0K | PLN 0 |
| Lease liabilities (non-current) | PLN 2.0M | PLN 3.4M |
| Current liabilities | PLN 12.6M | PLN 13.1M |
| Lease liabilities (current) | PLN 1.6M | PLN 1.6M |
| Trade & other payables | PLN 8.1M | PLN 7.3M |
| Deferred tax liabilities | PLN 75.0K | PLN 37.0K |
| Derived metrics | ||
| Free cash flow | PLN 10.1M | PLN 13.3M |
| Operating margin | 19.2% | 10.5% |
| Net margin | 5.7% | 0.6% |
| Return on equity | 4.7% | 0.4% |
| Cash conversion ratio | 2.96× | 43.04× |
| Capex coverage | 4.65× | 10.12× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 1.4M | -PLN 2.3M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 4.4M | PLN 8.1M |
| Adjustments For Depreciation and Amortisation Expense | PLN 4.3M | PLN 4.1M |
| Adjustments For Dividend Income | PLN 185.0K | PLN 0 |
| Adjustments For Fair Value Gains Losses | PLN 11.5M | PLN 8.8M |
| Adjustments For Finance Income Cost | PLN 1.6M | -PLN 118.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | PLN 0 | PLN 2.9M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 544.0K | PLN 270.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 830.0K | PLN 1.2M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 4.0K | PLN 0 |
| Adjustments For Provisions | PLN 89.0K | PLN 230.0K |
| Adjustments For Reconcile Profit Loss | PLN 9.7M | PLN 17.6M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.20 | PLN 0.02 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 5.0M | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 797.0K | PLN 1.5M |
| Changes In Equity | -PLN 1.4M | -PLN 1.4M |
| Changes In Inventories of Finished Goods and Work In Progress | PLN 1.2M | -PLN 1.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 4.3M | PLN 342.0K |
| Cost of Merchandise Sold | PLN 1.9M | PLN 1.4M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 51.8M | PLN 54.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 1.6M | PLN 3.5M |
| Current Financial Assets At Amortised Cost | PLN 5.0M | PLN 0 |
| Current Financial Assets At Fair Value Through Profit Or Loss | PLN 9.7M | PLN 21.2M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 12.6M | PLN 13.1M |
| Current Provisions For Employee Benefits | PLN 383.0K | PLN 348.0K |
| Current Tax Assets Current | PLN 533.0K | PLN 819.0K |
| Current Tax Liabilities Current | PLN 575.0K | PLN 0 |
| Deferred Tax Assets | PLN 3.8M | PLN 1.8M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.21 | PLN 0.02 |
| Dividends Received Classified As Investing Activities | PLN 185.0K | PLN 0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -PLN 12.0K | PLN 5.0K |
| Equity and Liabilities | PLN 107.3M | PLN 110.2M |
| Finance Income | PLN 2.0M | PLN 3.1M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | -PLN 137.0K | PLN 428.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 1.9M | PLN 3.4M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 1.4M | -PLN 12.6M |
| Increase Decrease Through Treasury Share Transactions | -PLN 5.8M | -PLN 1.8M |
| Intangible Assets Other Than Goodwill | PLN 8.4M | PLN 9.9M |
| Interest Paid Classified As Financing Activities | PLN 150.0K | PLN 187.0K |
| Issued Capital | PLN 215.0K | PLN 215.0K |
| Liabilities | PLN 15.3M | PLN 16.7M |
| Noncurrent Financial Assets At Fair Value Through Other Comprehensive Income | PLN 25.0K | PLN 25.0K |
| Noncurrent Provisions For Employee Benefits | PLN 187.0K | PLN 185.0K |
| Other Adjustments To Reconcile Profit Loss | PLN 26.0K | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Expense By Function | PLN 660.0K | PLN 294.0K |
| Other Expense By Nature | PLN 502.0K | PLN 370.0K |
| Other Noncurrent Financial Assets | PLN 1.7M | PLN 2.5M |
| Other Noncurrent Nonfinancial Assets | PLN 4.0K | PLN 118.0K |
| Other Shortterm Provisions | PLN 384.0K | PLN 332.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 5.8M | PLN 1.8M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 173.0K | PLN 0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 66.2M |
| Profit Loss From Continuing Operations | PLN 4.3M | PLN 342.0K |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 93.3M |
| Retained Earnings | PLN 48.8M | PLN 44.5M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 4.5M | PLN 5.5M |
| Services Expense | PLN 10.5M | PLN 8.9M |
| Share Premium | PLN 50.5M | PLN 50.5M |
| Tax Expense Other Than Income Tax Expense | PLN 306.0K | PLN 291.0K |
| Treasury Shares | PLN 7.5M | PLN 1.8M |
Methodology
Every line item above is a fact tagged in Master Pharm 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.