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Годовая консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Эталон [ETLN]

Published: 2023-03-29 (2022 H2)
<<<  go to ETLN company page
<<<  go to parent AFKS company page
Y ( year )
code
2022
2021

revenue
2110
80 556
87 138

cost of sales
21AX
-52 353
-59 356

gross profit
2100
28 203
27 782
F: 2100 = 2110 + 21AX

general and administrative expenses
2220
-7 259
-5 784

selling expenses
22EX
-5 001
-4 639

impairment loss on trade and other receivables
22DX
-912
-169

gain from bargain purchase
22CX
12 038
-

other income
22BX
331
711

other expenses net
22AX
-2 345
-4 655

results from operating activities
2200
25 055
13 246
F: 2200 = 2100 + 2220 + 22EX + 22DX + 22CX + 22BX + 22AX

finance income – interest revenue
24GX
3 914
2 392

finance income – other
24FX
75
136

finance costs
24EX
-13 120
-9 909

net finance costs
24DX
-9 131
-7 381

share of loss of equity accounted investees
24CX
-37
-16

profit before income tax
24BX
15 887
5 849

income tax expense
24AX
-2 886
-2 842

profit for the year
2400
13 001
3 007
F: 2400 = 24BX + 24AX

total comprehensive income for the year
----
13 001
3 007

profit attributable to
----
0
0

owners of the company
----
12 948
3 007

non-controlling interest
----
53
-

profit for the year
----
13 001
3 007

total comprehensive income attributable to
----
0
0

owners of the company
----
12 948
3 007

non-controlling interest
----
53
-

total comprehensive income for the year
----
13 001
3 007

earnings per share
----
0
0

basic and diluted earnings per share -rub
----
33.77
8.59

Currency: RUB
Dimension: млн
Period length: 12m
Y ( year )
code
2022
2021

assets

non-current assets

property plant and equipment
11AX
4 531
4 050

intangible assets
11BX
2 652
-

investment property
11CX
396
416

other long-term investments
1190
583
1 489

trade and other receivables
11DX
1 569
3 345

deferred tax assets
1180
11 373
7 347

total non-current assets
1100
21 104
16 647
F: 1100 = 11AX + 11BX + 11CX + 1190 + 11DX + 1180

current assets

inventories under construction and
----
0
0

development
12AX
119 600
95 431

inventories - finished goods
12BX
16 872
13 023

other inventories
12CX
6 047
1 699

advances paid to suppliers
12DX
12 469
10 857

costs to obtain contracts
12EX
1 197
892

contract assets
12FX
28 733
25 332

trade receivables
12GX
6 638
6 308

other receivables
12HX
9 945
6 243

income tax receivable
12IX
1 607
953

short-term investments
12JX
22
126

cash and cash equivalents
12KX
23 811
44 587

total current assets
1200
226 941
205 451
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX + 12JX + 12KX

total assets
1600
248 045
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
47 821
34 992

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

the company
130S
74 189
61 360
F: 130S = 1310 + 13AX + 1360 + 13BX

total equity
1300
74 189
61 360
F: 1300 = 130S

etalon group plc
----
0
0

consolidated statement of financial position as at 31 december 2022
----
0
0

mln rub
----
0
0

note
17AX
2 022
2 021

non-current liabilities

loans and borrowings
1410
73 970
67 132

trade and other payables
14AX
22 978
31 230

provisions
14BX
406
117

deferred tax liabilities
1420
7 513
7 428

total non-current liabilities
1400
104 867
105 907
F: 1400 = 1410 + 14AX + 14BX + 1420

current liabilities

loans and borrowings
1510
19 118
16 306

trade and other payables
15AX
36 946
23 692

contract liabilities
15BX
12 045
14 157

income tax payable
15CX
241
158

provisions
15DX
639
518

total current liabilities
1500
68 989
54 831
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX

total equity and liabilities
1700
248 045
222 098
F: 1700 = 1300 + 1400 + 1500

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

operating activities

profit for the year
13 001
3 007

adjustments for

depreciation including right-of-use assets
541
521

loss/-gain on disposal of property plant and equipment
90
-162

loss/-gain on disposal of investment property
3
-279

-gain/loss on disposal of inventories under construction and

development
-51
205

impairment loss on inventories
994
2 054

impairment loss on trade and other receivables advances paid

to suppliers and investments
898
327

share of loss of equity accounted investees
37
16

loss on disposal of subsidiary
2
7

gain on disposal of associate
-135
-

gain from bargain purchase
-12 038
-

significant financing component from contracts with

customers recognised in revenue
-324
-3 003

savings on escrow-backed loans recognised in revenue
-2 715
-1 197

finance costs net
9 131
7 381

income tax expense
2 886
2 842

cash from operating activities before changes in working
12 320
11 719

capital and provisions

change in inventories
-24 897
3 211

change in accounts receivable
-2 212
-2 386

change in accounts payable
2 424
5 937

change in provisions
-28
108

change in contract assets
-24 029
-18 194

change in contract liabilities
-3 577
-14 194

cash used in operating activities
-39 999
-13 799

income tax paid
-5 553
-3 543

interest paid
-5 263
-4 461

net cash used in operating activities
-50 815
-21 803

etalon group plc

consolidated statement of cash flows for the year ended 31 december 2022

mln rub notes
2022
2 021

investing activities

proceeds from disposal of property plant and equipment
10
266

proceeds from disposal of investment property
12
474

interest received
1 211
1 763

acquisition of property plant and equipment and intangible assets
-1 201
-560

loans given
-13
-823

loans repaid
64
7

proceeds from disposal of subsidiaries net of cash disposed of
-
32

acquisition of investment in associates and joint ventures
-247
-389

acquisition of subsidiary net of cash acquired
536
-

acquisition of other investments
-1
-4

disposal of other investments
45
149

net cash from investing activities
416
915

financing activities

proceeds from borrowings
43 008
49 071

repayments of borrowings
-11 166
-14 635

payments for lease liabilities excluding interest
-2 144
-1 775

proceeds from issue of share capital net
-
10 881

dividends paid
-
-3 613

net cash from financing activities
29 698
39 929

net -decrease/increase in cash and cash equivalents
-20 701
19 041

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

effect of exchange rate fluctuations
-75
-284

cash and cash equivalents at the end of the year
23 811
44 587

Currency: RUB
Dimension: млн
Period length: 12m

Revenue (and EBITDA) 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
2022 H2
2021 H2
change
revenue
80 556 000
87 138 000
-7.6%
gross_profit
28 203 000
27 782 000
+1.5%
operating_profit
25 055 000
13 246 000
+89.2%
profit_before_tax
15 887 000
5 849 000
+171.6%
profit_financial
-18 262 000
-14 762 000
percent_profit
75 000
136 000
-44.9%
percent_loss
-9 131 000
-7 381 000
net_income
13 001 000
3 007 000
+332.4%
EBITDA
25 596 000
13 767 000
+85.9%
EBIT
25 055 000
13 246 000
+89.2%
EBITDAR
25 596 000
13 767 000
+85.9%

amortization
541 000
521 000
+3.8%
dividend
-11 166 000
-14 635 000
operating_cashflow
-50 815 000
-21 803 000

thousands RUB
2022 H2
2021 H2
change
Revenue
47 816 000
47 254 000
+1.2%
H1
32 740 000
39 884 000
Gross profit
18 445 000
13 984 000
+31.9%
Net income
1 329 000
1 712 000
-22.4%
H1
11 672 000
1 295 000
Operating profit
7 661 000
6 785 000
+12.9%
H1
17 394 000
6 461 000
Amortization
268 000
288 000
-6.9%
H1
273 000
233 000
EBITDA
19 967 000
7 073 000
+182.3%
H1
5 629 000
6 694 000
Profit before tax
2 801 000
3 093 000
-9.4%
Profit financial
-9 722 000
-7 352 000
Percent profit
7 000
71 000
-90.1%
Percent loss
-4 861 000
-3 676 000
Dividend
-4 673 000
-7 274 000
Operating cashflow
-29 132 000
-14 494 000
thousands RUB
2022 H2
 
change
Total equity
74 189 000
61 360 000
+20.9%
Total assets
248 045 000
222 098 000
+11.7%
Net debt
69 255 000
38 725 000
+78.8%
cash_equivalents
23 811 000
44 587 000
-46.6%
investments
22 000
126 000
-82.5%
credit
93 088 000
83 438 000
+11.6%
Прочие параметры (до вычета)
2022 H2
income
costOfSales
-52 353 000
-59 356 000
commercialGeneralAdminCosts
-7 259 000
-5 784 000
financialProfitPositive
3 914 000
2 392 000
+63.6%
financialLossNegative
-13 120 000
-9 909 000
incomeTax
-2 886 000
-2 842 000
nonControllingInterests
53 000
0
balance
shorttermReserves
119 600 000
95 431 000
+25.3%
shorttermAssetsTotal
226 941 000
205 451 000
+10.5%
PropertyPlantEquipment
4 531 000
4 050 000
+11.9%
longtermIntangibleAssets
2 652 000
0
longtermOtherInvestments
396 000
416 000
-4.8%
longtermPrepaymentMade
583 000
1 489 000
-60.8%
shorttermLiabilitiesTradePayables
36 946 000
23 692 000
+55.9%
shorttermLiabilitiesPrepaymentReceived
12 045 000
14 157 000
-14.9%
shorttermLiabilitiesCredit
19 118 000
16 306 000
+17.2%
shorttermLiabilitiesTotal
68 989 000
54 831 000
+25.8%
longtermLiabilitiesCredit
73 970 000
67 132 000
+10.2%
longtermLiabilitiesTotal
104 867 000
105 907 000
-1.0%
capitalAuthorized
2 000
2 000
0.0%
capitalRetainedProfit
47 821 000
34 992 000
+36.7%
cashflow
cashflowSaleOfPPE
90 000
cashflowPurchaseOfOtherFinancial
-247 000
-389 000
cashflowSaleOfOtherFinancial
3 000
cashflowLoansReceived
43 008 000
49 071 000
-12.4%
cashflowEffectOfExchangeRate
-75 000
-284 000
netChangeCash
-20 776 000
netChangeReserves
24 169 000
netChangeAccountsPayable
13 254 000