TESGAS Spółka Akcyjna financials
TESGAS Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400KD8XU1C4ID1N32 Financial statements
(PLN, as reported — unscaled; 126 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 128.8M | PLN 113.6M |
| Cost of sales | PLN 110.0M | PLN 93.2M |
| Gross profit | PLN 18.9M | PLN 20.4M |
| Other income | PLN 1.3M | PLN 2.6M |
| Distribution costs | PLN 3.9M | PLN 4.2M |
| Administrative expenses | PLN 10.5M | PLN 11.2M |
| Operating profit (EBIT) | PLN 4.1M | PLN 7.2M |
| Finance costs | PLN 1.1M | PLN 299.0K |
| Profit before tax | PLN 3.2M | PLN 7.0M |
| Income tax expense | PLN 433.0K | PLN 533.0K |
| Profit for the year | PLN 2.8M | PLN 6.5M |
| — attributable to owners | PLN 2.7M | PLN 6.6M |
| — attributable to NCI | PLN 26.0K | -PLN 89.0K |
| Total comprehensive income | PLN 2.8M | PLN 6.5M |
| Per share | ||
| Basic EPS | PLN 0.24 | PLN 0.58 |
| Diluted EPS | PLN 0.24 | PLN 0.58 |
| Free cash flow / share | PLN 0.93 | PLN -0.49 |
| Cash flow statement | ||
| Cash generated from operations | PLN 14.4M | -PLN 1.4M |
| Net cash from operating activities | PLN 13.0M | -PLN 1.8M |
| Net cash from investing activities | -PLN 1.1M | -PLN 2.2M |
| Purchase of PP&E (capex) | PLN 2.2M | PLN 3.7M |
| Purchase of intangibles | PLN 0 | PLN 46.0K |
| Net cash from financing activities | -PLN 17.0M | PLN 8.5M |
| Dividends paid | PLN 3.4M | PLN 0 |
| Proceeds from borrowings | PLN 3.0M | PLN 12.0M |
| Repayments of borrowings | PLN 13.0M | PLN 494.0K |
| Lease liability payments | PLN 3.1M | PLN 2.9M |
| Net change in cash | -PLN 5.1M | PLN 4.4M |
| Balance sheet | ||
| Total assets | PLN 140.0M | PLN 132.5M |
| Non-current assets | PLN 60.8M | PLN 56.9M |
| Property, plant & equipment | PLN 49.7M | PLN 48.4M |
| Intangible assets & goodwill | PLN 0 | PLN 0 |
| Current assets | PLN 79.2M | PLN 75.6M |
| Inventories | PLN 27.4M | PLN 29.2M |
| Trade & other receivables | PLN 23.7M | PLN 25.6M |
| Cash & equivalents | PLN 5.0M | PLN 10.2M |
| Total equity | PLN 86.5M | PLN 87.2M |
| — attributable to owners | PLN 85.7M | PLN 86.3M |
| Non-controlling interests | PLN 857.0K | PLN 832.0K |
| Non-current liabilities | PLN 13.8M | PLN 8.0M |
| Long-term borrowings | PLN 3.0M | PLN 720.0K |
| Lease liabilities (non-current) | PLN 3.8M | PLN 2.8M |
| Current liabilities | PLN 39.7M | PLN 37.3M |
| Lease liabilities (current) | PLN 2.9M | PLN 2.3M |
| Trade & other payables | PLN 23.9M | PLN 13.2M |
| Deferred tax liabilities | PLN 6.6M | PLN 4.2M |
| Derived metrics | ||
| Free cash flow | PLN 10.7M | -PLN 5.5M |
| Operating margin | 3.2% | 6.3% |
| Net margin | 2.1% | 5.7% |
| Return on equity | 3.2% | 7.4% |
| Cash conversion ratio | 4.68× | -0.28× |
| Capex coverage | 5.85× | -0.49× |
| Other reported items | ||
| Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital | PLN 5.8M | PLN 2.7M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.24 | PLN 0.58 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 500.0K | PLN 0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Changes In Equity | -PLN 637.0K | PLN 6.5M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 26.0K | -PLN 89.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 2.7M | PLN 6.6M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 79.2M | PLN 75.6M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 693.0K | PLN 13.0M |
| Current Contract Assets | PLN 22.6M | PLN 10.5M |
| Current Contract Liabilities | PLN 5.7M | PLN 1.2M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 39.7M | PLN 37.3M |
| Current Provisions | PLN 5.9M | PLN 6.9M |
| Current Provisions For Employee Benefits | PLN 3.8M | PLN 4.8M |
| Current Tax Assets Current | PLN 189.0K | PLN 41.0K |
| Current Tax Liabilities Current | PLN 563.0K | PLN 584.0K |
| Deferred Tax Assets | PLN 6.4M | PLN 3.7M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.24 | PLN 0.58 |
| Dividends Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Dividends Recognised As Distributions To Owners Per Share | PLN 0.30 | PLN 0.00 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 140.0M | PLN 132.5M |
| Finance Income | PLN 152.0K | PLN 105.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 950.0K | PLN 76.0K |
| Increase Decrease In Cash and Cash Equivalents | -PLN 5.1M | PLN 4.4M |
| Increase Decrease In Working Capital | PLN 5.4M | -PLN 11.2M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | PLN 0 |
| Increase Decrease Through Sharebased Payment Transactions | PLN 0 | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 113.0K | PLN 91.0K |
| Interest Paid Classified As Financing Activities | PLN 460.0K | PLN 174.0K |
| Interest Paid Classified As Operating Activities | PLN 496.0K | PLN 275.0K |
| Interest Received Classified As Investing Activities | PLN 0 | PLN 2.0K |
| Investment Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Investment Property | PLN 4.0M | PLN 4.3M |
| Investments In Subsidiaries Joint Ventures and Associates | PLN 0 | PLN 0 |
| Issue of Equity | PLN 0 | PLN 0 |
| Issued Capital | PLN 11.3M | PLN 11.3M |
| Liabilities | PLN 53.4M | PLN 45.3M |
| 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 Payables | PLN 70.0K | PLN 13.0K |
| Noncurrent Provisions | PLN 297.0K | PLN 297.0K |
| Noncurrent Provisions For Employee Benefits | PLN 297.0K | PLN 297.0K |
| Noncurrent Receivables | PLN 496.0K | PLN 504.0K |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax | 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 Assets | PLN 161.0K | PLN 26.0K |
| Other Current Financial Liabilities | PLN 0 | PLN 0 |
| Other Expense By Function | PLN 1.6M | PLN 461.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Longterm Provisions | PLN 0 | PLN 0 |
| Other Noncurrent Financial Assets | PLN 60.0K | PLN 39.0K |
| Other Noncurrent Financial Liabilities | PLN 0 | PLN 0 |
| Other Reserves | PLN 0 | PLN 0 |
| Other Shortterm Provisions | PLN 2.2M | PLN 2.1M |
| Payments From Changes In Ownership Interests In Subsidiaries | PLN 0 | PLN 0 |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 0 |
| Proceeds From Government Grants Classified As Investing Activities | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 0 |
| Proceeds From Sales of Investment Property | PLN 0 | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 1.6M | PLN 1.6M |
| Profit Loss From Continuing Operations | PLN 2.8M | PLN 6.5M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Investment Property | PLN 0 | PLN 94.0K |
| Retained Earnings | PLN 11.3M | PLN 12.0M |
| Share Premium | PLN 63.0M | PLN 63.0M |
| Treasury Shares | PLN 0 | PLN 0 |
Methodology
Every line item above is a fact tagged in TESGAS 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.