RESBUD SPÓŁKA EUROPEJSKA financials
RESBUD SPÓŁKA EUROPEJSKA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400V9BOVAIHNBLX98 Financial statements
(PLN, as reported — unscaled; 106 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 41.6M | PLN 291.8M |
| Other income | PLN 5.2M | PLN 3.1M |
| Raw materials & consumables used | PLN 22.8M | PLN 660.0K |
| Depreciation & amortisation | PLN 5.4M | PLN 3.0M |
| Operating profit (EBIT) | PLN 2.4M | PLN 10.1M |
| Finance costs | PLN 13.3M | PLN 3.1M |
| Profit before tax | PLN 18.7M | PLN 9.5M |
| Income tax expense | PLN 61.0K | PLN 3.0M |
| Profit for the year | PLN 23.1M | PLN 6.5M |
| — attributable to owners | PLN 23.0M | PLN 6.5M |
| — attributable to NCI | PLN 30.0K | PLN 0 |
| Total comprehensive income | -PLN 8.2M | PLN 6.5M |
| Per share | ||
| Basic EPS | PLN 0.07 | PLN 0.02 |
| Free cash flow / share | PLN -0.66 | PLN -0.25 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 161.9M | -PLN 79.6M |
| Net cash from investing activities | -PLN 150.5M | PLN 24.9M |
| Net cash from financing activities | -PLN 4.8M | PLN 41.4M |
| Proceeds from borrowings | PLN 10.3M | PLN 42.4M |
| Repayments of borrowings | PLN 40.9M | PLN 1.0M |
| Lease liability payments | PLN 10.9M | PLN 0 |
| Net change in cash | PLN 6.7M | -PLN 13.3M |
| Balance sheet | ||
| Total assets | PLN 447.8M | PLN 351.2M |
| Non-current assets | PLN 402.1M | PLN 156.7M |
| Property, plant & equipment | PLN 379.7M | PLN 10.5M |
| Intangible assets & goodwill | PLN 2.9M | PLN 143.9M |
| Current assets | PLN 45.7M | PLN 194.5M |
| Inventories | PLN 16.0M | PLN 26.3M |
| Trade & other receivables | PLN 14.8M | PLN 139.4M |
| Cash & equivalents | PLN 9.6M | PLN 3.0M |
| Total equity | PLN 277.0M | PLN 150.9M |
| — attributable to owners | PLN 105.5M | PLN 150.9M |
| Non-controlling interests | PLN 171.5M | PLN 0 |
| Non-current liabilities | PLN 122.2M | PLN 22.3M |
| Long-term borrowings | PLN 4.8M | PLN 7.6M |
| Current liabilities | PLN 48.6M | PLN 178.0M |
| Trade & other payables | PLN 15.7M | PLN 119.0M |
| Deferred tax liabilities | PLN 55.7M | PLN 5.3M |
| Derived metrics | ||
| Free cash flow | -PLN 219.1M | -PLN 79.6M |
| Operating margin | 5.6% | 3.5% |
| Net margin | 55.4% | 2.2% |
| Return on equity | 8.3% | 4.3% |
| Cash conversion ratio | 7.02× | -12.27× |
| Capex coverage | 0.42× | — |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 10.3M | -PLN 15.7M |
| Adjustments For Decrease Increase In Prepaid Expenses | PLN 16.0K | PLN 0 |
| Adjustments For Decrease Increase In Trade Account Receivable | PLN 123.1M | -PLN 5.2M |
| Adjustments For Depreciation and Amortisation Expense | PLN 3.0M | PLN 3.0M |
| Adjustments For Finance Income Cost | -PLN 1.2M | -PLN 3.1M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -PLN 33.1M | PLN 11.4M |
| Adjustments For Increase Decrease In Trade Account Payable | -PLN 101.3M | -PLN 55.1M |
| Adjustments For Provisions | PLN 73.9M | -PLN 8.7M |
| Adjustments For Reconcile Profit Loss | PLN 143.3M | -PLN 89.0M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 905.0K | PLN 0 |
| Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013 | PLN 208.1M | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 22.2M | PLN 23.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | -PLN 13.2M | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 5.0M | PLN 6.5M |
| Cost of Merchandise Sold | PLN 240.0K | PLN 250.5M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 30.6M | PLN 58.4M |
| Current Provisions For Employee Benefits | PLN 1.6M | PLN 200.0K |
| Current Tax Assets Current | PLN 138.0K | PLN 0 |
| Current Tax Liabilities Current | PLN 0 | PLN 55.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 447.8M | PLN 351.2M |
| Expense By Nature | PLN 43.3M | PLN 270.5M |
| Finance Income | PLN 29.7M | PLN 2.5M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 254.0K | PLN 0 |
| Increase Decrease In Cash and Cash Equivalents | PLN 6.7M | -PLN 13.3M |
| Increase Decrease Through Acquisition of Subsidiary | PLN 144.5M | — |
| Increase Decrease Through Disposal of Subsidiary | -PLN 10.2M | — |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 1.0K | — |
| Interest Paid Classified As Financing Activities | PLN 1.2M | PLN 0 |
| Investment Property | PLN 8.9M | PLN 0 |
| Issue of Equity | — | PLN 9.6M |
| Issued Capital | PLN 159.3M | PLN 159.3M |
| Miscellaneous Other Operating Expense | PLN 1.2M | PLN 14.3M |
| Noncurrent Financial Assets At Fair Value Through Profit Or Loss Classified As Held For Trading | PLN 7.1M | PLN 0 |
| Noncurrent Loans and Receivables | PLN 1.7M | PLN 746.0K |
| Other Adjustments For Noncash Items | PLN 194.0K | PLN 868.0K |
| Other Comprehensive Income | -PLN 31.2M | PLN 0 |
| Other Current Financial Assets | PLN 3.6M | PLN 25.7M |
| Other Current Financial Liabilities | PLN 71.0K | PLN 378.0K |
| Other Current Nonfinancial Assets | PLN 1.5M | PLN 0 |
| Other Current Nonfinancial Liabilities | PLN 675.0K | PLN 0 |
| Other Expense By Nature | PLN 239.0K | PLN 342.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 38.0M | PLN 0 |
| Other Inflows Outflows of Cash Classified As Investing Activities | -PLN 342.0K | PLN 0 |
| Other Longterm Provisions | PLN 23.5M | PLN 0 |
| Other Noncurrent Financial Liabilities | PLN 290.0K | PLN 9.4M |
| Other Noncurrent Nonfinancial Liabilities | PLN 38.0M | PLN 0 |
| Other Noncurrent Receivables | PLN 1.9M | PLN 1.6M |
| Other Reserves | PLN 805.0K | -PLN 854.0K |
| Prepayments and Accrued Income Other Than Contract Assets | PLN 55.0K | PLN 71.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 1.5M | PLN 1.0M |
| Profit Loss From Continuing Operations | PLN 18.6M | PLN 6.5M |
| Profit Loss From Discontinued Operations | PLN 4.5M | PLN 0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 381.0M | PLN 0 |
| Reserve of Exchange Differences On Translation | -PLN 18.3M | -PLN 8.3M |
| Restricted Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Retained Earnings | -PLN 43.0M | -PLN 6.0M |
| Retained Earnings Profit Loss For Reporting Period | PLN 23.1M | PLN 6.5M |
| Services Expense | PLN 4.8M | PLN 11.1M |
| Share Premium | PLN 6.7M | PLN 6.7M |
| Social Security Contributions | PLN 235.0K | PLN 926.0K |
| Tax Expense Other Than Income Tax Expense | PLN 475.0K | PLN 209.0K |
| Wages and Salaries | PLN 9.2M | PLN 3.7M |
Methodology
Every line item above is a fact tagged in RESBUD SPÓŁKA EUROPEJSKA'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.