SCOPE FLUIDICS S.A. financials
SCOPE FLUIDICS S.A.
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400EUNFX4E2BEHU15 Financial statements
(PLN, as reported — unscaled; 107 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 516.0K | PLN 404.0K |
| Raw materials & consumables used | PLN 1.9M | PLN 872.0K |
| Depreciation & amortisation | PLN 1.1M | PLN 641.0K |
| Operating profit (EBIT) | -PLN 28.7M | PLN 393.3M |
| Finance costs | PLN 857.0K | PLN 10.8M |
| Profit before tax | -PLN 18.7M | PLN 395.1M |
| Income tax expense | PLN 129.0K | PLN 69.1M |
| Profit for the year | -PLN 18.8M | PLN 318.5M |
| — attributable to owners | -PLN 18.8M | PLN 318.5M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | -PLN 18.8M | PLN 318.5M |
| Per share | ||
| Basic EPS | PLN -6.89 | PLN 118.35 |
| Diluted EPS | PLN -6.89 | PLN 118.01 |
| Free cash flow / share | PLN -7.70 | PLN -10.49 |
| Cash flow statement | ||
| Net cash from operating activities | -PLN 19.1M | -PLN 28.2M |
| Net cash from investing activities | -PLN 12.0M | PLN 371.1M |
| Net cash from financing activities | -PLN 234.2M | -PLN 30.3M |
| Dividends paid | PLN 233.3M | PLN 0 |
| Proceeds from borrowings | PLN 0 | PLN 14.5M |
| Repayments of borrowings | PLN 0 | PLN 34.3M |
| Lease liability payments | PLN 703.0K | PLN 470.0K |
| Net change in cash | -PLN 265.3M | PLN 312.7M |
| Balance sheet | ||
| Total assets | PLN 101.5M | PLN 346.2M |
| Non-current assets | PLN 11.0M | PLN 9.5M |
| Property, plant & equipment | PLN 1.9M | PLN 322.0K |
| Current assets | PLN 90.5M | PLN 336.7M |
| Inventories | PLN 710.0K | PLN 673.0K |
| Trade & other receivables | PLN 2.6M | PLN 4.4M |
| Cash & equivalents | PLN 66.3M | PLN 331.6M |
| Total equity | PLN 80.9M | PLN 333.0M |
| — attributable to owners | PLN 80.9M | PLN 333.0M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 14.4M | PLN 8.2M |
| Lease liabilities (non-current) | PLN 1.5M | PLN 1.9M |
| Current liabilities | PLN 6.2M | PLN 4.9M |
| Lease liabilities (current) | PLN 873.0K | PLN 571.0K |
| Deferred tax liabilities | PLN 171.0K | PLN 0 |
| Derived metrics | ||
| Free cash flow | -PLN 21.0M | -PLN 28.3M |
| Operating margin | -5558.7% | 97358.4% |
| Net margin | -3640.5% | 78833.9% |
| Return on equity | -23.2% | 95.7% |
| Cash conversion ratio | 1.01× | -0.09× |
| Capex coverage | -9.88× | -181.66× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 37.0K | -PLN 385.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 98.0K | -PLN 1.3M |
| Adjustments For Depreciation and Amortisation Expense | PLN 1.1M | PLN 664.0K |
| Adjustments For Fair Value Gains Losses | -PLN 902.0K | PLN 0 |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 8.6M | -PLN 7.4M |
| Adjustments For Interest Expense | PLN 0 | PLN 10.0M |
| Adjustments For Interest Income | PLN 9.7M | PLN 0 |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 0 | -PLN 418.1M |
| Adjustments For Provisions | PLN 663.0K | PLN 321.0K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -6.89 | PLN 121.16 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN -2.81 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | PLN 66.3M | PLN 331.6M |
| Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013 | PLN 0 | -PLN 1.8M |
| Cash Flows From Used In Financing Activities Discontinued Operations | PLN 0 | PLN 30.0K |
| Cash Flows From Used In Investing Activities Discontinued Operations | PLN 0 | -PLN 1.9M |
| Cash Flows From Used In Operating Activities Discontinued Operations | PLN 0 | -PLN 7.1M |
| Changes In Equity | -PLN 252.0M | PLN 326.2M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | -PLN 18.8M | PLN 318.5M |
| Current Financial Assets At Fair Value Through Profit Or Loss | PLN 20.9M | PLN 0 |
| Current Provisions For Employee Benefits | PLN 2.5M | PLN 1.2M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -6.89 | PLN 120.82 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN -2.81 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 101.5M | PLN 346.2M |
| Expense By Nature | PLN 29.1M | PLN 25.2M |
| Finance Income | PLN 10.9M | PLN 12.6M |
| Gains Losses Recognised When Control In Subsidiary Is Lost | PLN 0 | PLN 418.1M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 265.3M | PLN 312.7M |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 107.0K | PLN 21.0K |
| Interest Paid Classified As Financing Activities | PLN 263.0K | PLN 10.0M |
| Interest Received Classified As Investing Activities | PLN 10.0M | PLN 0 |
| Issue of Equity | PLN 0 | PLN 7.7M |
| Issued Capital | PLN 273.0K | PLN 273.0K |
| Liabilities | PLN 20.6M | PLN 13.2M |
| Miscellaneous Other Operating Expense | PLN 161.0K | PLN 479.0K |
| Miscellaneous Other Operating Income | PLN 78.0K | PLN 480.0K |
| Noncurrent Government Grants | PLN 3.7M | PLN 3.7M |
| Noncurrent Receivables | PLN 496.0K | PLN 655.0K |
| Other Adjustments To Reconcile Profit Loss | PLN 47.0K | PLN 0 |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 2.0M | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Payables | PLN 30.0K | PLN 16.0K |
| Other Expense By Nature | PLN 1.3M | PLN 358.0K |
| Other Reserves | PLN 23.7M | PLN 0 |
| Other Shortterm Provisions | PLN 1.3M | PLN 634.0K |
| Payments For Development Project Expenditure | PLN 222.0K | PLN 1.1M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 0 | PLN 110.0K |
| Proceeds From Government Grants Classified As Investing Activities | PLN 56.0K | PLN 3.6M |
| Proceeds From Issuing Shares | PLN 0 | PLN 4.0K |
| Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method | PLN 0 | PLN 444.3M |
| Profit Loss From Continuing Operations | -PLN 18.8M | PLN 326.1M |
| Profit Loss From Discontinued Operations | PLN 0 | -PLN 7.6M |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 20.0M | PLN 0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 1.9M | PLN 155.0K |
| Retained Earnings | -PLN 14.5M | PLN 261.2M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 2.2M | PLN 2.4M |
| Services Expense | PLN 7.2M | PLN 5.0M |
| Share Premium | PLN 71.5M | PLN 71.5M |
| Social Security Contributions | PLN 1.5M | PLN 802.0K |
| Tax Expense Other Than Income Tax Expense | PLN 1.1M | PLN 0 |
| Trade and Other Current Payables To Trade Suppliers | PLN 1.5M | PLN 525.0K |
| Wages and Salaries | PLN 15.1M | PLN 17.5M |
Methodology
Every line item above is a fact tagged in SCOPE FLUIDICS 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.