ZPUE Spółka Akcyjna financials
ZPUE Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400RXGQ1UATLFF496 Financial statements
(PLN, as reported — unscaled; 102 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 1.14B | PLN 811.6M |
| Cost of sales | PLN 794.5M | PLN 613.5M |
| Gross profit | PLN 343.2M | PLN 198.1M |
| Other income | PLN 19.6M | PLN 28.5M |
| Distribution costs | PLN 37.3M | PLN 24.3M |
| Administrative expenses | PLN 127.0M | PLN 106.2M |
| Operating profit (EBIT) | PLN 165.2M | PLN 69.2M |
| Finance costs | PLN 22.3M | PLN 8.7M |
| Profit before tax | PLN 152.9M | PLN 66.4M |
| Income tax expense | PLN 32.9M | PLN 12.1M |
| Profit for the year | PLN 120.0M | PLN 54.4M |
| — attributable to owners | PLN 120.0M | PLN 54.4M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | PLN 120.0M | PLN 54.4M |
| Cash flow statement | ||
| Net cash from operating activities | PLN 96.4M | PLN 42.8M |
| Net cash from investing activities | -PLN 70.8M | -PLN 13.1M |
| Net cash from financing activities | -PLN 13.0M | -PLN 36.8M |
| Dividends paid | PLN 0 | PLN 0 |
| Proceeds from borrowings | PLN 275.4M | PLN 46.2M |
| Repayments of borrowings | PLN 111.2M | PLN 26.9M |
| Lease liability payments | PLN 13.1M | PLN 12.1M |
| Balance sheet | ||
| Total assets | PLN 891.4M | PLN 758.8M |
| Non-current assets | PLN 391.8M | PLN 415.4M |
| Property, plant & equipment | PLN 348.0M | PLN 357.3M |
| Intangible assets & goodwill | PLN 38.3M | PLN 42.6M |
| Current assets | PLN 499.6M | PLN 343.4M |
| Inventories | PLN 184.9M | PLN 134.2M |
| Trade & other receivables | PLN 245.3M | PLN 182.6M |
| Cash & equivalents | PLN 34.3M | PLN 21.8M |
| Total equity | PLN 323.9M | PLN 355.3M |
| — attributable to owners | PLN 323.9M | PLN 355.3M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 178.8M | PLN 108.1M |
| Long-term borrowings | PLN 160.4M | PLN 70.0M |
| Lease liabilities (non-current) | PLN 10.5M | PLN 29.9M |
| Current liabilities | PLN 388.7M | PLN 295.4M |
| Lease liabilities (current) | PLN 7.7M | PLN 16.6M |
| Trade & other payables | PLN 224.9M | PLN 192.1M |
| Deferred tax liabilities | PLN 0 | PLN 0 |
| Derived metrics | ||
| Free cash flow | PLN 46.6M | PLN 24.9M |
| Operating margin | 14.5% | 8.5% |
| Net margin | 10.5% | 6.7% |
| Return on equity | 37.0% | 15.3% |
| Cash conversion ratio | 0.80× | 0.79× |
| Capex coverage | 1.94× | 2.39× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 50.7M | -PLN 62.5M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 56.8M | -PLN 33.6M |
| Adjustments For Depreciation and Amortisation Expense | PLN 30.5M | PLN 30.8M |
| Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities | -PLN 666.0K | PLN 2.5M |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 31.1M | PLN 38.9M |
| Adjustments For Interest Expense | PLN 9.1M | PLN 2.9M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 15.1M | PLN 763.0K |
| Adjustments For Provisions | PLN 349.0K | PLN 1.7M |
| Adjustments For Reconcile Profit Loss | -PLN 56.5M | -PLN 23.6M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -PLN 673.0K | -PLN 56.0K |
| Capital Redemption Reserve | PLN 100.0M | PLN 100.0M |
| Changes In Equity | -PLN 31.4M | PLN 15.4M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 120.0M | PLN 54.4M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 139.5M | PLN 68.9M |
| Current Contract Assets | PLN 4.5M | PLN 3.5M |
| Current Contract Liabilities | PLN 1.7M | PLN 2.8M |
| Current Government Grants | PLN 1.0M | PLN 995.0K |
| Current Provisions | PLN 13.9M | PLN 14.0M |
| Current Tax Assets Current | PLN 110.0K | PLN 1.4M |
| Current Tax Liabilities Current | PLN 0 | PLN 0 |
| Deferred Tax Assets | PLN 4.7M | PLN 3.8M |
| Equity and Liabilities | PLN 891.4M | PLN 758.8M |
| Finance Income | PLN 10.0M | PLN 5.9M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 33.9M | PLN 13.0M |
| Increase Decrease In Cash and Cash Equivalents | PLN 12.5M | -PLN 7.1M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | PLN 0 |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 151.4M | -PLN 39.0M |
| Interest Paid Classified As Financing Activities | PLN 15.4M | PLN 4.3M |
| Interest Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Investment Property | PLN 366.0K | PLN 2.4M |
| Issued Capital | PLN 12.4M | PLN 12.4M |
| Liabilities | PLN 567.5M | PLN 403.5M |
| Noncurrent Financial Assets | PLN 35.0K | PLN 1.7M |
| Noncurrent Government Grants | PLN 4.2M | PLN 5.3M |
| Noncurrent Provisions | PLN 3.7M | PLN 3.0M |
| Noncurrent Receivables | PLN 326.0K | PLN 7.3M |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 7.9M |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 30.5M | PLN 0 |
| Other Expense By Function | PLN 33.4M | PLN 26.8M |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 2.7M | PLN 0 |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Noncurrent Nonfinancial Assets | PLN 52.0K | PLN 152.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 151.4M | PLN 39.8M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 6.0M | PLN 2.7M |
| Proceeds From Issue of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 0 | PLN 4.1M |
| Profit Loss From Continuing Operations | PLN 120.0M | PLN 54.4M |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 27.0M | PLN 2.0M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 49.8M | PLN 17.9M |
| Repayments of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Retained Earnings | PLN 120.0M | PLN 54.4M |
| Revaluation Surplus | PLN 20.8M | PLN 20.7M |
| Share Premium | PLN 262.2M | PLN 207.8M |
| Treasury Shares | PLN 191.4M | PLN 40.0M |
Methodology
Every line item above is a fact tagged in ZPUE 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.