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Промежуточная консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Эталон [ETLN]

Published: 2021-09-27 (2021 H1)
<<<  go to ETLN company page
<<<  go to parent AFKS company page
Y ( year )
code
2021
2020

revenue from sale of real estate accounted for at historical cost
211C
23 120
20 873

revenue from sale of real estate acquired through business
----
0
0

combinations and recognised at fair value at initial recognition
211B
10 022
5 975

other revenue
211A
6 742
4 020

revenue
2110
39 884
30 868

cost of sales of real estate accounted for at historical cost
2120
-14 470
-14 155

cost of sales of real estate acquired through business
----
0
0

combinations and recognised at fair value at initial recognition
21FX
-7 583
-5 457

other cost of sales
21EX
-4 033
-3 738

cost of sales
21DX
-26 086
-23 350

gross profit from sales of real estate accounted for at historical
----
0
0

cost
21CX
8 650
6 718

gross profit from sales of real estate acquired through business
----
0
0

combinations and recognised at fair value at initial recognition
21BX
2 439
518

gross profit from other sales
21AX
2 709
282

gross profit
2100
13 798
7 518
F: 2100 = 21CX + 21BX + 21AX

general and administrative expenses
2220
-2 453
-2 319

selling expenses
22CX
-1 964
-2 038

impairment loss on trade and other receivables
22BX
-167
-80

other expenses net
22AX
-2 753
-879

results from operating activities
2200
6 461
2 202
F: 2200 = 2100 + 2220 + 22CX + 22BX + 22AX

finance income – interest revenue
24FX
644
1 125

finance income – other
24EX
65
150

finance costs
24DX
-4 414
-4 166

net finance costs
24CX
-3 705
-2 891

profit/-loss before income tax
24BX
2 756
-689

income tax expense
24AX
-1 461
-1 082

profit/-loss for the period
2400
1 295
-1 771
F: 2400 = 24BX + 24AX

total comprehensive income/-loss for the period
----
1 295
-1 771

profit/-loss attributable to
----
0
0

owners of the company
----
1 295
-1 772

non-controlling interest
----
-
1

profit/-loss for the period
----
1 295
-1 771

total comprehensive income/-loss attributable to
----
0
0

owners of the company
----
1 295
-1 772

non-controlling interest
----
-
1

total comprehensive income/-loss for the period
----
1 295
-1 771

earnings/-loss per share
----
0
0

basic and diluted earnings per share -rub
----
4.10
-6.01

Currency: RUB
Dimension: млн
Period length: 6m
assets

non-current assets

property plant and equipment
11AX
3 334
3 508

investment property
11BX
568
691

other long-term investments
1190
378
424

trade and other receivables
11CX
3 554
4 253

deferred tax assets
1180
7 705
6 692

total non-current assets
1100
15 539
15 568
F: 1100 = 11AX + 11BX + 1190 + 11CX + 1180

current assets

inventories under construction and
----
0
0

development
12AX
94 990
102 179

inventories - finished goods
12BX
13 036
11 291

other inventories
12CX
2 463
1 975

advances paid to suppliers
12DX
10 563
8 137

costs to obtain contracts
12EX
897
840

contract assets
12FX
12 375
7 138

trade receivables
12GX
6 337
6 358

other receivables
12HX
7 137
5 557

income tax receivable
12IX
828
1 434

short-term investments
12JX
92
212

cash and cash equivalents
12KX
39 980
25 830

total current assets
1200
188 698
170 951
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX + 12JX + 12KX

total assets
1600
204 237
186 519
F: 1600 = 1100 + 1200

equity and liabilities

equity

share capital
1310
2
2

share premium
13AX
26 489
15 486

reserve for own shares
1360
-1
-1

retained earnings
13BX
36 881
35 586

total equity attributable to equity holders of
----
0
0

the company
130S
63 371
51 073
F: 130S = 1310 + 13AX + 1360 + 13BX

total equity
1300
63 371
51 073
F: 1300 = 130S

еъои с-ир р с
----
0
0

соп5опашеа гтетт маетет о етпапста! розйтоп а5 а1 30 л/ипе 2021
----
0
0

пп ков
----
0
0

30 лшпе 2021
19AX
31 @сешь@г 2020
0

моп-сиггепб ппабшиае<</td>
----
0
0

гоап5 апа ботгоуит ©5
19BX
50 322
34 636

ттайе апа оег рауа\е5
19CX
28 044
26 734

ргоу 51015
19DX
111
129

рететгей -ах набшие5
19EX
8 376
7 930

тоёа! поп-сиггепо- паышпае$
19FX
86 853
69 429

сиггепё ппаыпае5
----
0
0

гоапз апа боггоуит 25
19GX
9 985
15 869

тгфе апф о+}ег рауабе$
19HX
20 703
21 216

соп1гасё пабшие5
19IX
22 085
28 351

-псоше +ах рауабе
19JX
375
183

рг~йз`о>
19KX
865
398

тоёа! сиггепё паыыпйес
19LX
54 013
66 017

тоёа! еди!бу апа наыпае5
19MX
204 237
186 519

Currency: RUB
Dimension: млн
Y ( year )
2021
2020

operating activities

profit/-loss for the period
1 295
-1 771

adjustments for

depreciation
233
385

gain on disposal of property plant and equipment
-108
-25

gain on disposal of investment property
-178
-23

loss on disposal of inventories under construction and

development
6
-

impairment loss on inventories
1 803
319

impairment loss on trade and other receivables advances paid

to suppliers and investments
135
126

loss on disposal of subsidiary
20
-

significant financing component from contracts with

customers recognised in revenue
-2 759
-620

savings on escrow-backed loans recognised in revenue
-423
-31

finance costs net
3 705
2 891

income tax expense
1 461
1 082

cash from operating activities before changes in working
5 190
2 333

capital and provisions

change in inventories
3 242
2 781

change in accounts receivable
-3 421
2 635

change in accounts payable
2 062
-2 219

change in provisions
449
-

change in contract assets
-5 237
-1 513

change in contract liabilities
-6 266
-3 210

cash -used in/generated from operating activities
-3 981
807

income tax paid
-1 231
-1 731

interest paid
-2 097
-2 504

net cash used in operating activities
-7 309
-3 428

etalon group plc

consolidated interim statement of cash flows for the six months ended 30 june 2021

six months ended 30 june

mln rub notes
2021
2 020

investing activities

proceeds from disposal of property plant and equipment
195
92

proceeds from disposal of investment property
296
62

interest received
496
723

acquisition of property plant and equipment
-236
-306

loans given
-1
-8

loans repaid
72
29

proceeds from disposal of subsidiaries net of cash disposed of
28
-

acquisition of other investments
-6
-104

disposal of other investments
125
105

net cash from investing activities
969
593

financing activities

proceeds from borrowings
17 855
1 367

repayments of borrowings
-7 361
-4 958

payments for lease liabilities excluding interest
-707
-52

proceeds from issue of share capital
11 003
-

net cash from/-used in financing activities
20 790
-3 643

net increase/-decrease in cash and cash equivalents
14 450
-6 478

cash and cash equivalents at the beginning of the period
25 830
31 128

effect of exchange rate fluctuations
-300
28

cash and cash equivalents at the end of the period
39 980
24 678

Currency: RUB
Dimension: млн
Period length: 6m

Revenue (and EBITDA) for the reporting half-year is taken from the report as a finished value

 

thousands RUB
2021 H1
2020 H1
change
Revenue
39 884 000
30 868 000
+29.2%
Gross profit
8 650 000
6 718 000
+28.8%
Net income
1 295 000
-1 771 000
Operating profit
6 461 000
2 202 000
+193.4%
Amortization
233 000
385 000
-39.5%
EBITDA
6 694 000
2 587 000
+158.8%
Profit financial
-7 410 000
-5 782 000
Percent profit
65 000
150 000
-56.7%
Percent loss
-3 705 000
-2 891 000
Dividend
-7 361 000
-4 958 000
Operating cashflow
-7 309 000
-3 428 000
Financial cashflow
20 790 000
-3 643 000
thousands RUB
2021 H1
 
change
Total equity
63 371 000
51 073 000
+24.1%
Total assets
204 237 000
186 519 000
+9.5%
Net debt
-40 072 000
-26 042 000
cash_equivalents
39 980 000
25 830 000
+54.8%
investments
92 000
212 000
-56.6%
Прочие параметры (до вычета)
2021 H1
income
costOfSales
-14 470 000
-14 155 000
commercialGeneralAdminCosts
-2 453 000
-2 319 000
financialProfitPositive
644 000
1 125 000
-42.8%
financialLossNegative
-4 414 000
-4 166 000
incomeTax
-1 461 000
-1 082 000
nonControllingInterests
0
1 000
-100.0%
balance
shorttermAssetsTotal
188 698 000
170 951 000
+10.4%
PropertyPlantEquipment
3 334 000
3 508 000
-5.0%
longtermOtherInvestments
568 000
691 000
-17.8%
longtermPrepaymentMade
378 000
424 000
-10.8%
capitalAuthorized
2 000
2 000
0.0%
capitalRetainedProfit
36 881 000
35 586 000
+3.6%
cashflow
cashflowSaleOfPPE
195 000
92 000
+112.0%
cashflowSaleOfSubsidiaries
28 000
cashflowSaleOfOtherFinancial
296 000
62 000
+377.4%
cashflowLoansReceived
17 855 000
1 367 000
+1 206.1%
cashflowEffectOfExchangeRate
-300 000
28 000
-1 171.4%
netChangeCash
14 150 000