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Промежуточная консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Published: 2023-08-17 (2023 H1)
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Y ( year )
code
2023
2022

-unaudited
----
-unaudited
0

note
----
usd million
usd million

revenue
2110
7 283
8 324

cost of sales
21AX
-5 720
-5 276

gross profit
2100
1 563
3 048
F: 2100 = 2110 + 21AX

distribution expenses
22CX
-405
-349

general and administrative expenses
2220
-434
-461

impairment of non-current assets
22BX
-77
-86

other operating expenses net
22AX
-56
-212

results from operating activities
2200
591
1 940
F: 2200 = 2100 + 22CX + 2220 + 22BX + 22AX

share of profits of associates and joint ventures
24GX
303
1 365

finance income
24FX
182
243

finance costs
24EX
-437
-935

profit before tax
24DX
639
2 613

current income tax expense
24CX
-286
-536

deffered income tax credit/-charge
24BX
309
-276

income tax credit/-charge
24AX
23
-812

profit for the period
2400
662
1 801
F: 2400 = 24DX + 24AX

attributable to
----
0
0

shareholders of the parent company
----
480
1 084

non-controlling interests
----
182
717

profit for the period
----
662
1 801

earnings per share
----
0
0

basic and diluted earnings per share -usd
----
0.956
2.158

the consolidated interim condensed statement of profit or loss and other comprehensive income is to be read in conjunction with the notes to and forming part of the consolidated interim condensed financial information set out
----
0
0

on pages 12 to 28
----
0
0

en+ group ipjsc
----
0
0

consolidated interim condensed statement of profit or loss and other comprehensive income -continued
----
0
0

for the six months ended 30 june 2023
----
0
0

six months ended 30 june
----
2 023
2 022

-unaudited
----
-unaudited
0

note
----
usd million
usd million

profit for the period
----
662
1 801

other comprehensive income or loss items that will never be reclassified subsequently to profit or loss -net of tax
----
0
0

actuarial loss on post retirement benefit plans
----
-5
–

----
-5
–

items that are or may be reclassified subsequently to profit or loss -net of tax
----
0
0

foreign currency translation differences on foreign subsidiaries
----
-782
972

foreign currency translation differences for equity-accounted
----
0
0

investees
----
-914
1 995

change in fair value of cash flow hedge
----
–
-214

----
-1 696
2 753

other comprehensive income or loss for the period
----
-1 701
2 753

total comprehensive income or loss for the period
----
-1 039
4 554

attributable to
----
0
0

shareholders of the parent company
----
-569
2 631

non-controlling interests
----
-470
1 923

total comprehensive income or loss for the period
----
-1 039
4 554

Currency: USD
Dimension: млн
Period length: 6m
30 june
----
2 023
31 december

-unaudited
----
2 022
0

note
----
usd million
usd million

assets

non-current assets

property plant and equipment
11AX
10 377
11 607

goodwill and intangible assets
11BX
2 146
2 417

interests in associates and joint ventures
11CX
4 583
5 194

deferred tax assets
1180
213
98

investments in equity securities measured at fair value
----
0
0

through profit and loss
11DX
426
459

derivative financial assets
1170
56
90

other non-current assets
1190
255
311

total non-current assets
1100
18 056
20 176
F: 1100 = 11AX + 11BX + 11CX + 1180 + 11DX + 1170 + 1190

current assets

inventories
12AX
4 288
4 383

trade and other receivables
12BX
1 259
1 477

prepayments and vat recoverable
12CX
809
820

income tax receivable
12DX
17
217

short-term investments
12EX
72
50

derivative financial assets
12FX
36
78

cash and cash equivalents
12GX
1 670
3 477

total current assets
1200
8 151
10 502
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX

total assets
1600
26 207
30 678
F: 1600 = 1100 + 1200

equity and liabilities

equity
13AX
12
0

share capital
13BX
−
−

share premium
1310
1 516
1 516

treasury shares
13CX
-1 579
-1 579

additional paid-in capital
13DX
9 193
9 193

revaluation reserve
13EX
3 480
3 480

other reserves
13FX
79
82

foreign currency translation reserve
13GX
-6 468
-5 422

retained earnings
13HX
690
210

total equity attributable to shareholders of
----
0
0

the parent company
130S
6 911
7 480
F: 130S = 13AX + 13BX + 1310 + 13CX + 13DX + 13EX + 13FX + 13GX + 13HX

non-controlling interests
13IX
4 782
5 252

total equity
1300
11 693
12 732
F: 1300 = 130S + 13IX

non-current liabilities

loans and borrowings
1410
9 311
9 702

deferred tax liabilities
14AX
1 013
1 222

provisions – non-current portion
14BX
346
380

other non-current liabilities
1450
156
175

total non-current liabilities
1400
10 826
11 479
F: 1400 = 1410 + 14AX + 14BX + 1450

current liabilities

loans and borrowings
1510
1 648
3 898

provisions – current portion
15AX
133
146

trade and other payables
15BX
1 292
1 687

advances received
15CX
210
309

other taxes payable
15DX
405
427

total current liabilities
1500
3 688
6 467
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX

total equity and liabilities
1700
26 207
30 678
F: 1700 = 1300 + 1400 + 1500

Currency: USD
Dimension: млн
Y ( year )
2023
2022

profit for the period
662
1 801

adjustments for

depreciation and amortization
373
339

impairment of non-current assets
77
86

foreign exchange -gain/loss
-112
103

loss on disposal of property plant and equipment
5
12

share of profits of associates and joint ventures
-303
-1 365

interest expense
385
484

interest income
-42
-65

change in fair value of derivative financial instruments
40
348

revaluation of financial assets and liabilities
12
-176

dividend income
-28
-2

income tax -credit/charge
-23
812

-recovery of write-down/write-down of inventories to net

realisable value
-10
157

impairment of trade and other receivables
2
99

operating profit before changes in working capital and

provisions
1038
2 633

decrease/-increase in inventories
115
-1 325

decrease/-increase in trade and other receivables
357
-593

decrease in trade and other payables and provisions
-547
-735

cash flows generated from / -used in operations before

income taxes paid
963
-20

income taxes paid
-157
-516

cash flows generated from / -used in operating activities
806
-536

investing activities

proceeds from disposal of property plant and equipment
7
6

acquisition of property plant and equipment
-576
-630

acquisition of intangible assets
-7
-9

cash -used in / received from other investments
-28
147

cash paid for investment in equity securities measured at

fair value through profit and loss
-5
-88

interest received
40
58

dividends from associates and joint ventures
−
1 640

dividends from financial assets
2
2

cash outflow from disposal of subsidiary
–
-16

contributions to associates and joint venture
–
-1

change in restricted cash
1
−

cash flows -used in / generated from investing activities
-566
1 109

the consolidated interim condensed statement of cash flows is to be read in conjunction with the notes to and forming

part of the consolidated interim condensed financial information set out on pages 12 to 28

en+ group ipjsc

consolidated interim condensed statement of cash flows -continued

for the six months ended 30 june 2023

six months ended 30 june
2023
2 022

-unaudited
-unaudited

note
usd million
usd million

financing activities

proceeds from borrowings
4774
2 399

repayment of borrowings
-6336
-2 910

restructuring fees
-22
-9

interest paid
-406
-451

settlement of derivative financial instruments
96
-379

acquistion of non-controlling interest
−
-14

cash flows used in financing activities
-1894
-1 364

net change in cash and cash equivalents
-1654
-791

cash and cash equivalents at beginning of the period

excluding restricted cash
3474
2 328

effect of exchange rate fluctuations on cash and cash

equivalents
-152
275

cash and cash equivalents at end of the period

excluding restricted cash
1668
1 812

Currency: USD
Dimension: млн
Period length: 6m

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

 

thousands RUB
2023 H1
2022 H1
change
Revenue
562 322 374
642 313 078
-12.5%
Gross profit
120 679 647
235 195 851
-48.7%
Net income
51 113 197
138 972 351
-63.2%
Operating profit
45 631 268
149 698 146
-69.5%
Amortization
28 799 430
26 158 594
+10.1%
EBITDA
74 430 697
175 856 740
-57.7%
Profit before tax
49 337 361
201 629 514
-75.5%
Profit financial
-19 688 618
-53 397 483
Percent profit
14 052 269
18 750 850
-25.1%
Percent loss
-33 740 887
-72 148 333
Dividend
-2 161 887
-154 328
Operating cashflow
62 231 475
-41 359 900
Investing net cashflow
-43 701 011
85 574 868
-151.1%
Financial cashflow
-146 236 246
-105 251 686
thousands RUB
2023 H1
 
change
Total equity
618 880 050
Total assets
2 346 836 850
Net debt
1 253 610 450
cash_equivalents
149 548 500
investments
6 447 600
credit
981 378 450
minority_interest
428 228 100
Прочие параметры (до вычета)
2023 H1
income
costOfSales
-441 642 727
-407 117 227
commercialGeneralAdminCosts
-33 509 256
-35 572 601
otherOperatingCosts
-4 323 775
-16 358 767
financialProfitPositive
14 052 269
18 750 850
-25.1%
financialLossNegative
-33 740 887
-72 148 333
incomeTax
-22 082 136
-41 359 900
nonControllingInterests
14 052 269
55 326 583
-74.6%
balance
shorttermReserves
383 990 400
225 505 350
+70.3%
shorttermPrepayment
72 445 950
42 189 000
+71.7%
shorttermAssetsTotal
729 922 050
540 327 900
+35.1%
PropertyPlantEquipment
929 260 350
597 180 150
+55.6%
goodwill
192 174 300
124 354 650
+54.5%
longtermOtherInvestments
38 148 300
23 615 550
+61.5%
longtermPrepaymentMade
22 835 250
16 000 950
+42.7%
shorttermLiabilitiesTradePayables
115 698 600
86 796 150
+33.3%
shorttermLiabilitiesPrepaymentReceived
18 805 500
15 898 050
+18.3%
shorttermLiabilitiesCredit
147 578 400
200 552 100
-26.4%
shorttermLiabilitiesTotal
330 260 400
332 727 150
-0.7%
longtermLiabilitiesCredit
833 800 050
499 167 900
+67.0%
longtermLiabilitiesOther
13 969 800
9 003 750
+55.2%
longtermLiabilitiesTotal
969 468 300
590 594 550
+64.2%
capitalAuthorized
135 757 800
77 998 200
+74.1%
capitalAdditional
823 233 150
472 979 850
+74.1%
capitalRetainedProfit
61 789 500
10 804 500
+471.9%
capitalTreasuryShares
-141 399 450
-81 239 550
cashflow
cashflowSaleOfPPE
540 472
462 984
+16.7%
cashflowPurchaseOfIntangibleAssets
-540 472
-694 476
cashflowLoansReceived
368 601 814
185 116 419
+99.1%
cashflowLoansPaid
-489 204 251
-224 547 220
cashflowEffectOfExchangeRate
-8 647 550
7 947 891
-208.8%