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Годовая консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Published: 2017-04-26 (2016 H2)

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Income Statement Balance Statement Cashflow Statement Aggregated

L ( period length )

code

year ended

31 december

----

31 december

notes

211A

2 016

2 015

continuing operations

----

revenue

2110

2 475 528

864 841

cost of sales

24MX

-1 381 260

-931 703

gross profit/ -loss before revaluation of biological assets

24LX

1 094 268

-66 862

fair value profit/ -loss on revaluation of biological assets

24KX

1 738 741

-154 955

gross profit/ -loss

24JX

2 833 009

-221 817

selling and distribution costs

24IX

-53 635

-14 187

general and administrative expenses

2220

-202 172

-111 913

other operating income

24HX

167 030

11 054

other operating expenses

24GX

-128 618

-1 130 654

interest income

24FX

17 858

17 349

interest expense

24EX

-452 355

-471 504

foreign exchange gain

24DX

9 529

59 119

profit/ -loss before income tax

24CX

2 190 646

-1 862 553

income tax -expense/ benefit

24BX

-57 572

1 400

net profit/ -loss for the year being total comprehensive

----

profit/ -loss for the year from continuing operations

24AX

2 133 074

-1 861 153

discontinued operations

----

net profit for the year from discontinued operations

2400

1 752 492

522 317

F: 2400 =

net profit/ -loss for the year being total

----

comprehensive profit/ -loss for the year

----

3 885 566

-1 338 836

basic and diluted earnings/ -loss per share -russian

----

roubles from continuing operations

----

26.87

-23.44

basic and diluted earnings per share -russian roubles from

----

discontinued operations

----

22.08

6.58

basic and diluted earnings/ -loss per share -russian

----

roubles from continuing and discontinued operations

----

48.95

-16.86

Currency: RUB
Dimension: тыс
Period length: 12m

notes

----

2 016

2 015

assets

non-current assets

property plant and equipment

11AX

1 722 708

1 777 481

advances paid to suppliers for property plant and equipment

11BX

24 280

intangible assets

11CX

1 553

2 448

deferred tax assets

1180

11 329

67 789

1100

1 735 590

1 871 998

F: 1100 = 11AX + 11BX + 11CX + 1180

current assets

inventories

12AX

143 781

118 235

biological assets

12BX

3 353 805

946 895

trade and other receivables net

12CX

314 496

859 596

vat recoverable

12DX

5 107

12 851

advances paid to suppliers net

12EX

348 469

93 871

short-term investments

12FX

168 000

income tax receivable

12GX

9 804

10 923

cash and cash equivalents

12HX

33 887

458 112

assets classified as held for sale

12IX

3 915 290

1200

4 209 359

6 583 773

F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX

total assets

1600

5 944 949

8 455 771

F: 1600 = 1100 + 1200

shareholders equity/ -deficit and liabilities shareholders equity/ -deficit

----

share capital

----

7 953 765

share premium

----

654 035

effect from reorganization of the group under common control

----

-5 187 469

accumulated deficit

----

-6 241 074

-4 939 171

----

2 366 726

-1 518 840

non-current liabilities

long-term borrowings

1410

346 874

894 217

1400

346 874

894 217

F: 1400 = 1410

current liabilities

short-term borrowings

1510

2 853 126

5 058 387

trade payables

15AX

77 352

38 281

other payables

15BX

56 266

110 993

advances received from customers

15CX

3 707

142

vat and other taxes payable

15DX

240 898

42 004

liabilities directly associated with assets classified as held for sale

15EX

3 830 587

1500

3 231 349

9 080 394

F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX + 15EX

total liabilities

1900

3 578 223

9 974 611

F: 1900 = 1400 + 1500

total shareholders equity/ -deficit and liabilities

1700

5 944 949

8 455 771

F: 1700 = ---- + 1900

Currency: RUB
Dimension: тыс

L ( period length )

year ended

31 december

2016

2 015

cash flows from continuing operating activities

profit/-loss before income tax

2190646

-1 862 553

adjustments to reconcile loss before income tax to cash used in operating activities

depreciation of property plant and equipment -notes 20 22

81201

51 023

amortisation of intangible assets -note 7

1877

2 377

interest income

-17858

-17 349

interest expense -note 17

638136

667 666

government subsidies -note 17

-185781

-196 162

foreign exchange gain

-9529

-59 119

loss on disposal of property plant and equipment

2896

2 804

loss on write-off of property plant and equipment -note 25

111 029

loss on write-off of intangible assets -note 25

38 738

stocktake shortages and live fish mortality -notes 21 25

133208

966 488

change in allowance for doubtful accounts receivable -note 21

3097

-13 840

impairment/ -reversal of impairment of advances paid -note 21

39293

-5 724

fair value -profit/ loss on revaluation of biological assets

-1738741

154 955

other

-4 455

operating profit/ -loss before working capital changes

1138445

-164 122

movements in working capital

increase in inventory and biological assets

-704901

-692 910

increase in trade and other receivables

-141048

-448 526

decrease in vat recoverable

7744

24 348

-increase/ decrease in advances paid to suppliers net

-269611

165 411

increase in trade payables

35444

11 125

increase/ -decrease in other payables

131687

-14 658

increase/ -decrease in advances received from customers

3565

-650

increase in other taxes payable

12480

3 218

cash generated from/ -used in continuing operations

213805

-1 116 764

income tax paid

-60

interest received

37656

5 153

interest paid

-412130

-405 338

net cash used in continuing operating activities

-160669

-1 517 009

net cash generated from discontinued operating activities

323285

268 726

net cash generated from/ -used in continuing and discontinued

operating activities

162616

-1 248 283

cash flows from continuing investing activities

payments for property plant and equipment

-150070

-843 921

proceeds from disposal of property plant and equipment

-1276

92 862

purchase of intangible assets

-982

-1 872

loans repaid

168000

495 448

loans issued

-310010

-139 149

net proceeds from disposal of subsidiary -note 27

1774980

dividends received

650042

net cash generated from/ -used in continuing investing activities

2130684

-396 632

net cash generated from/ -used in discontinued investing activities

367613

-226 884

net cash generated from/ -used in continuing and discontinued

investing activities

2498297

-623 516

pjsc russian aquaculture consolidated statement of cash flows -continued

for the year ended 31 december 2016

-in thousands of russian roubles

year ended

31 december

2016

2 015

cash flows from continuing financing activities

repayment of bonds

-629 446

proceeds from short-term loans

2408388

2 218 193

repayment of short-term loans

-4877999

-269 650

net cash -used in/ generated from continuing financing activities

-2469611

1 319 097

net cash -used in/ generated from discontinued financing activities

-738650

161 622

net cash -used in/ generated from continuing and discontinued

financing activities

-3208261

1 480 719

net decrease in cash and cash equivalents

-547348

-391 080

effect of exchange rate fluctuations on cash and cash equivalents

45225

131 715

disposal of subsidiary

77898

reclassification to assets held for sale

-77 898

cash and cash equivalents at the beginning of the year

458112

795 375

cash and cash equivalents at the end of the year

33887

458 112

Currency: RUB
Dimension: тыс
Period length: 12m

Revenue for the reporting half-year is calculated based on deduction of recorded financial history
(completely, the history was found for all previous parts of the year)

(since the start of the year) thousands RUB

2016 H2

2015 H2

change

revenue

2 475 528

864 841

+186.2%

gross_profit

1 094 268

-66 862

net_income

2 133 074

-1 861 153

amortization

81 201

51 023

+59.1%

dividend

-150 070

-843 921

total_cashflow

-547 348

-391 080

thousands RUB

2016 H2

2015 H2

change

Revenue

1 724 528

508 841

+238.9%

751 000

356 000

Gross profit

547 134

-1 365 742

Net income

-285 506

-1 535 616

2 418 580

-325 537

Amortization

-3 848 112

46 185

-8 432.0%

3 929 313

4 838

Dividend

-148 909

-421 961

Total cashflow

3 729 401

317 294

+1 075.4%

thousands RUB

2016 H2

change

Total assets

5 944 949

8 455 771

-29.7%

Net debt

3 166 103

5 326 492

-40.6%

cash_equivalents

33 887

458 112

-92.6%

investments

168 000

-100.0%

credit

3 200 000

5 952 604

-46.2%

Прочие параметры (до вычета)

2016 H2

income

costOfSales

-1 381 260

-931 703

commercialGeneralAdminCosts

-202 172

-111 913

otherOperatingCosts

-128 618

-1 130 654

incomeTax

-57 572

1 400

-4 212.3%

discontinuedProfit

1 752 492

522 317

+235.5%

balance

PropertyPlantEquipment

1 722 708

1 777 481

-3.1%

longtermIntangibleAssets

1 553

2 448

-36.6%

shorttermLiabilitiesTradePayables

77 352

38 281

+102.1%

shorttermLiabilitiesPrepaymentReceived

3 707

142

+2 510.6%

shorttermLiabilitiesCredit

2 853 126

5 058 387

-43.6%

longtermLiabilitiesCredit

346 874

894 217

-61.2%

capitalAuthorized

7 953 765

0.0%

capitalShareholdersEquity

5 944 949

8 455 771

-29.7%

cashflow

cashflowSaleOfSubsidiaries

1 774 980

cashflowPurchaseOfIntangibleAssets

-982

-1 872

cashflowDividendsReceived

650 042

cashflowEffectOfExchangeRate

-9 529

-59 119

netChangeCash

-424 225

netChangeAccountsPayable

39 071

Enhanced Investments, Inc.
329 South Oyster Bay Road #2085
Plainview, NY 11803
team@eninvs.com

Important disclosures

Performance results were prepared by Enhanced Investments, and have not been compiled, reviewed or audited by an independent accountant. Performance estimates are subject to future adjustment and revision. Investors should be aware that a loss of investment is possible. Account holdings are for illustrative purposes only and are not investment recommendations. Additional information, including (i) the calculation methodology; and (ii) a list showing the contribution of each holding to the portfolio’s performance during the time period will be provided upon request.
All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.

Nothing on this website should be considered an offer, solicitation of an offer, or advice to buy or sell securities.
Past performance is no guarantee of future results. Any historical returns, expected returns [or probability projections] are hypothetical in nature and may not reflect actual future performance.
All the strategies assume investments in equity invstrumenta only and are more relevant for "agressive investment profile". Eastern European flagship strategy assumes using up to 20% leverage of total portfolio. GlobalCommodities and US Growth strategy currently assume no leverage.
Results for the Enhanced Investments strategies as compared to the performance of Illustrative Benchmarks is for informational purposes only. Our investment program does not mirror that of the Illustrative Benchmarks and the volatility may be materially different from the volatility of Illustrative Benchmarks. Reference or comparison to an Illustrative Benchmark does not imply that strategies of Enhanced Investments will be constructed in the same way as the Illustrative Benchmark or achieve returns, volatility, or other results similar to those of the Illustrative Benchmark. The S&P 500 is an unmanaged market capitalization-weighted index of 500 common stocks chosen for market size, liquidity, and industry group representation to represent U.S. equity performance.
Performance results were prepared by Enhanced Investments, and have not been compiled, reviewed or audited by an independent accountant. Performance estimates are subject to future adjustment and revision. Investors should be aware that a loss of investment is possible. Account holdings are for illustrative purposes only and are not investment recommendations. Additional information, including (i) the calculation methodology; and (ii) a list showing the contribution of each holding to the portfolio’s performance during the time period will be provided upon request.
All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.