SHOPER SPÓŁKA AKCYJNA financials
SHOPER SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400HA8L5O5KQEIV88 Financial statements
(PLN, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 152.6M | PLN 123.3M |
| Raw materials & consumables used | PLN 594.0K | PLN 507.0K |
| Depreciation & amortisation | PLN 13.9M | PLN 9.6M |
| Operating profit (EBIT) | PLN 31.6M | PLN 25.2M |
| Finance costs | PLN 2.3M | PLN 2.1M |
| Profit before tax | PLN 30.9M | PLN 23.3M |
| Income tax expense | PLN 4.8M | PLN 5.3M |
| Profit for the year | PLN 26.0M | PLN 18.0M |
| — attributable to owners | PLN 26.3M | PLN 18.1M |
| — attributable to NCI | -PLN 205.0K | -PLN 194.0K |
| Total comprehensive income | PLN 26.0M | PLN 18.0M |
| Per share | ||
| Basic EPS | PLN 0.93 | PLN 0.01 |
| Diluted EPS | PLN 0.91 | PLN 0.01 |
| Free cash flow / share | PLN 1.54 | PLN 0.02 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 45.8M | PLN 34.0M |
| Income taxes paid | PLN 8.1M | PLN 8.4M |
| Net cash from investing activities | -PLN 16.3M | -PLN 29.6M |
| Purchase of PP&E (capex) | PLN 1.6M | PLN 4.0M |
| Purchase of intangibles | PLN 10.0M | PLN 7.4M |
| Net cash from financing activities | -PLN 24.1M | -PLN 16.8M |
| Dividends paid | PLN 12.9M | PLN 20.4M |
| Proceeds from borrowings | PLN 0 | PLN 15.0M |
| Repayments of borrowings | PLN 6.6M | PLN 8.4M |
| Lease liability payments | PLN 3.8M | PLN 2.3M |
| Net change in cash | PLN 5.4M | -PLN 12.5M |
| Balance sheet | ||
| Total assets | PLN 126.5M | PLN 115.6M |
| Non-current assets | PLN 97.0M | PLN 95.1M |
| Property, plant & equipment | PLN 23.3M | PLN 23.0M |
| Intangible assets & goodwill | PLN 26.4M | PLN 26.4M |
| Current assets | PLN 29.5M | PLN 20.5M |
| Cash & equivalents | PLN 17.2M | PLN 11.8M |
| Total equity | PLN 56.4M | PLN 38.3M |
| — attributable to owners | PLN 56.0M | PLN 37.8M |
| Non-controlling interests | PLN 377.0K | PLN 582.0K |
| Non-current liabilities | PLN 34.5M | PLN 34.0M |
| Lease liabilities (non-current) | PLN 14.8M | PLN 15.5M |
| Current liabilities | PLN 35.7M | PLN 43.3M |
| Lease liabilities (current) | PLN 4.3M | PLN 3.8M |
| Deferred tax liabilities | PLN 2.2M | PLN 2.4M |
| Derived metrics | ||
| Free cash flow | PLN 44.2M | PLN 30.0M |
| Operating margin | 20.7% | 20.4% |
| Net margin | 17.1% | 14.6% |
| Return on equity | 46.2% | 46.8% |
| Cash conversion ratio | 1.76× | 1.89× |
| Capex coverage | 27.86× | 8.50× |
| Other reported items | ||
| Adjustments For Amortisation Expense | PLN 7.9M | PLN 5.8M |
| Adjustments For Decrease Increase In Other Assets | PLN 1.3M | PLN 565.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 2.2M | PLN 1.9M |
| Adjustments For Depreciation Expense | PLN 6.0M | PLN 3.8M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 294.0K | PLN 551.0K |
| Adjustments For Increase Decrease In Other Liabilities | -PLN 3.2M | -PLN 2.6M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 5.9M | -PLN 4.8M |
| Adjustments For Interest Expense | PLN 800.0K | PLN 644.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 20.0K | PLN 0 |
| Adjustments For Sharebased Payments | PLN 4.9M | PLN 3.0M |
| Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital | PLN 17.4M | PLN 14.2M |
| Current Contract Liabilities | PLN 13.3M | PLN 10.1M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | PLN 0 | PLN 6.6M |
| Current Prepayments | PLN 2.0M | PLN 1.1M |
| Current Tax Assets Current | PLN 55.0K | PLN 0 |
| Current Tax Liabilities Current | PLN 53.0K | PLN 3.0M |
| Deferred Tax Assets | PLN 285.0K | PLN 124.0K |
| Dividends Recognised As Distributions To Owners of Parent | PLN 12.9M | PLN 20.3M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 1.0K | PLN 3.0K |
| Equity and Liabilities | PLN 126.5M | PLN 115.6M |
| Expense By Nature | PLN 120.7M | PLN 97.2M |
| Finance Income | PLN 1.6M | PLN 184.0K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 221.0K | PLN 549.0K |
| Increase Decrease In Working Capital | PLN 5.6M | PLN 4.9M |
| Increase Decrease Through Sharebased Payment Transactions | PLN 4.9M | PLN 3.0M |
| Increase Decrease Through Transactions With Owners | -PLN 8.0M | -PLN 17.2M |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 12.0K | — |
| Intangible Assets Other Than Goodwill | PLN 46.9M | PLN 44.6M |
| Interest Paid Classified As Financing Activities | PLN 797.0K | PLN 644.0K |
| Issued Capital | PLN 2.9M | PLN 2.9M |
| Liabilities | PLN 70.2M | PLN 77.3M |
| Miscellaneous Other Operating Expense | PLN 379.0K | PLN 784.0K |
| Miscellaneous Other Operating Income | PLN 283.0K | PLN 408.0K |
| Noncurrent Loans and Receivables | PLN 193.0K | PLN 978.0K |
| Other Adjustments To Reconcile Profit Loss | -PLN 1.5M | 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 Financial Liabilities | PLN 0 | PLN 4.6M |
| Other Expense By Nature | PLN 929.0K | PLN 654.0K |
| Other Noncurrent Financial Liabilities | PLN 17.6M | PLN 16.2M |
| Other Reserves | PLN 18.1M | PLN 13.2M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 55.0K | PLN 0 |
| Profit Loss From Continuing Operations | PLN 26.0M | PLN 18.0M |
| Retained Earnings | PLN 35.0M | PLN 21.7M |
| Sale Or Issue of Treasury Shares | PLN 0 | PLN 0 |
| Services Expense | PLN 66.3M | PLN 56.6M |
| Social Security Contributions | PLN 6.3M | PLN 4.7M |
| Tax Expense Other Than Income Tax Expense | PLN 697.0K | PLN 501.0K |
| Wages and Salaries | PLN 32.0M | PLN 24.6M |
Methodology
Every line item above is a fact tagged in SHOPER 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.