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Промежуточная консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Эталон [ETLN]

Published: 2022-09-19 (2022 H1)
<<<  go to ETLN company page
<<<  go to parent AFKS company page
Y ( year )
code
2022
2021

revenue
2110
32 740
39 884

cost of sales
21AX
-22 982
-26 086

gross profit
2100
9 758
13 798
F: 2100 = 2110 + 21AX

general and administrative expenses
2220
-2 558
-2 453

selling expenses
22EX
-1 980
-1 964

impairment loss on trade and other receivables
22DX
-132
-167

gain from bargain purchase
22CX
12 038
-

other income
22BX
1 218
389

other expenses
22AX
-950
-3 142

results from operating activities
2200
17 394
6 461
F: 2200 = 2100 + 2220 + 22EX + 22DX + 22CX + 22BX + 22AX

finance income – interest revenue
24GX
2 525
644

finance income – other
24FX
68
65

finance costs
24EX
-6 863
-4 414

net finance costs
24DX
-4 270
-3 705

share of loss of equity accounted investees
24CX
-38
-

profit before income tax
24BX
13 086
2 756

income tax expense
24AX
-1 414
-1 461

profit for the period
2400
11 672
1 295
F: 2400 = 24BX + 24AX

total comprehensive income for the period
----
11 672
1 295

profit attributable to
----
0
0

owners of the company
----
11 663
1 295

non-controlling interest
----
9
-

profit for the period
----
11 672
1 295

total comprehensive income attributable to
----
0
0

owners of the company
----
11 663
1 295

non-controlling interest
----
9
-

total comprehensive income for the period
----
11 672
1 295

earnings per share
----
0
0

basic and diluted earnings per share -rub
----
30.42
4.10

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

non-current assets

property plant and equipment
11AX
4 494
4 050

intangible assets
11BX
194
-

investment property
11CX
405
416

other long-term investments
1190
795
1 489

trade and other receivables
11DX
2 847
3 345

deferred tax assets
1180
9 548
7 347

total non-current assets
1100
18 283
16 647
F: 1100 = 11AX + 11BX + 11CX + 1190 + 11DX + 1180

current assets

inventories under construction and
----
0
0

development
12AX
108 812
95 431

inventories - finished goods
12BX
19 360
13 023

other inventories
12CX
5 935
1 699

advances paid to suppliers
12DX
12 747
10 857

costs to obtain contracts
12EX
1 176
892

contract assets
12FX
32 772
25 332

trade receivables
12GX
6 378
6 308

other receivables
12HX
8 744
6 243

income tax receivable
12IX
1 098
953

short-term investments
12JX
53
126

cash and cash equivalents
12KX
39 194
44 587

total current assets
1200
236 269
205 451
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX + 12JX + 12KX

total assets
1600
254 552
222 098
F: 1600 = 1100 + 1200

equity and liabilities

equity

share capital
1310
2
2

share premium
13AX
26 367
26 367

reserve for own shares
1360
-1
-1

retained earnings
13BX
46 655
34 992

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

the company
130S
73 023
61 360
F: 130S = 1310 + 13AX + 1360 + 13BX

non-controlling interest
13CX
204
-

total equity
1300
73 227
61 360
F: 1300 = 130S + 13CX

etalon group plc
----
0
0

consolidated condensed interim statement of financial position as at 30 june 2022
----
0
0

mln rub
----
0
0

note
17AX
30 june 2022
31 december 2021

non-current liabilities

loans and borrowings
1410
75 626
67 132

trade and other payables
14AX
23 733
31 230

provisions
14BX
418
117

deferred tax liabilities
1420
7 745
7 428

total non-current liabilities
1400
107 522
105 907
F: 1400 = 1410 + 14AX + 14BX + 1420

current liabilities

loans and borrowings
1510
20 968
16 306

trade and other payables
15AX
36 013
23 692

contract liabilities
15BX
14 948
14 157

income tax payable
15CX
602
158

provisions
15DX
1 272
518

total current liabilities
1500
73 803
54 831
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX

total equity and liabilities
1700
254 552
222 098
F: 1700 = 1300 + 1400 + 1500

Currency: RUB
Dimension: млн
Y ( year )
2022
2021

operating activities

profit for the period
11 672
1 295

adjustments for

depreciation including right-of-use assets
273
233

loss/-gain on disposal of property plant and equipment
60
-108

gain on disposal of investment property
-
-178

-gain/loss on disposal of inventories under construction and

development
-55
6

-reversal/impairment loss on inventories
-842
1 803

impairment loss on trade and other receivables advances paid

to suppliers and investments
75
135

share of loss of equity accounted investees
38
-

loss on disposal of subsidiary
-
20

gain from bargain purchase
-12 038
-

significant financing component from contracts with

customers recognised in revenue
-121
-2 759

savings on escrow-backed loans recognised in revenue
-802
-423

finance costs net
4 270
3 705

income tax expense
1 414
1 461

cash from operating activities before changes in working
3 944
5 190

capital and provisions

change in inventories
-14 724
3 242

change in accounts receivable
1 075
-3 421

change in accounts payable
2 401
2 062

change in provisions
617
449

change in contract assets
-8 788
-5 237

change in contract liabilities
-674
-6 266

cash used in operating activities
-16 149
-3 981

income tax paid
-1 149
-1 231

interest paid
-4 385
-2 097

net cash used in operating activities
-21 683
-7 309

etalon group plc

consolidated condensed interim statement of cash flows for the six months ended 30 june 2022

six months ended 30 june

mln rub notes
2022
2 021

investing activities

proceeds from disposal of property plant and equipment
31
195

proceeds from disposal of investment property
6
296

interest received
680
496

acquisition of property plant and equipment
-331
-236

loans given
31
-1

loans repaid
-30
72

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

acquisition of investment in associates and joint ventures
-156
-

acquisition of subsidiary net of cash acquired
533
-

acquisition of other investments
-3
-6

disposal of other investments
45
125

net cash from investing activities
806
969

financing activities

proceeds from borrowings
22 739
17 855

repayments of borrowings
-6 493
-7 361

payments for lease liabilities excluding interest
-590
-707

proceeds from issue of share capital net
-
11 003

net cash from financing activities
15 656
20 790

net -decrease/increase in cash and cash equivalents
-5 221
14 450

cash and cash equivalents at the beginning of the period
44 587
25 830

effect of exchange rate fluctuations
-172
-300

cash and cash equivalents at the end of the period
39 194
39 980

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
2022 H1
2021 H1
change
Revenue
32 740 000
39 884 000
-17.9%
Gross profit
9 758 000
13 798 000
-29.3%
Net income
11 672 000
1 295 000
+801.3%
Operating profit
17 394 000
6 461 000
+169.2%
Amortization
273 000
233 000
+17.2%
EBITDA
17 667 000
6 694 000
+163.9%
Profit before tax
13 086 000
2 756 000
+374.8%
Profit financial
-8 540 000
-7 410 000
Percent profit
68 000
65 000
+4.6%
Percent loss
-4 270 000
-3 705 000
Dividend
-6 493 000
-7 361 000
Operating cashflow
-21 683 000
-7 309 000
thousands RUB
2022 H1
 
change
Total equity
73 023 000
61 360 000
+19.0%
Total assets
254 552 000
222 098 000
+14.6%
Net debt
57 551 000
38 725 000
+48.6%
cash_equivalents
39 194 000
44 587 000
-12.1%
investments
53 000
126 000
-57.9%
credit
96 594 000
83 438 000
+15.8%
minority_interest
204 000
0
Прочие параметры (до вычета)
2022 H1
income
costOfSales
-22 982 000
-26 086 000
commercialGeneralAdminCosts
-2 558 000
-2 453 000
financialProfitPositive
2 525 000
644 000
+292.1%
financialLossNegative
-6 863 000
-4 414 000
incomeTax
-1 414 000
-1 461 000
nonControllingInterests
9 000
0
balance
shorttermReserves
108 812 000
95 431 000
+14.0%
shorttermAssetsTotal
236 269 000
205 451 000
+15.0%
PropertyPlantEquipment
4 494 000
4 050 000
+11.0%
longtermIntangibleAssets
194 000
0
longtermOtherInvestments
405 000
416 000
-2.6%
longtermPrepaymentMade
795 000
1 489 000
-46.6%
shorttermLiabilitiesTradePayables
36 013 000
23 692 000
+52.0%
shorttermLiabilitiesPrepaymentReceived
14 948 000
14 157 000
+5.6%
shorttermLiabilitiesCredit
20 968 000
16 306 000
+28.6%
shorttermLiabilitiesTotal
73 803 000
54 831 000
+34.6%
longtermLiabilitiesCredit
75 626 000
67 132 000
+12.7%
longtermLiabilitiesTotal
107 522 000
105 907 000
+1.5%
capitalAuthorized
2 000
2 000
0.0%
capitalRetainedProfit
46 655 000
34 992 000
+33.3%
cashflow
cashflowSaleOfPPE
60 000
cashflowPurchaseOfOtherFinancial
-156 000
cashflowSaleOfOtherFinancial
6 000
296 000
-98.0%
cashflowLoansReceived
22 739 000
17 855 000
+27.4%
cashflowEffectOfExchangeRate
-172 000
-300 000
netChangeCash
-5 393 000
netChangeReserves
13 381 000
netChangeAccountsPayable
12 321 000