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Промежуточная консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Эталон [ETLN]

Published: 2020-09-30 (2020 H1)
<<<  go to ETLN company page
<<<  go to parent AFKS company page
211E
2 019
0

mln rub
211D
2 020
-revised

revenue from sale of real estate accounted for at historical cost
211C
20 873
30 229

revenue from sale of real estate acquired through business
211B
5 975
3 686

combinations and recognised at fair value at initial recognition
----
0
0

other revenue
211A
4 020
5 647

revenue
2110
30 868
39 562

cost of sales of real estate accounted for at historical cost
2120
-14 155
-21 497

cost of sales of real estate acquired through business
21FX
-5 457
-3 440

combinations and recognised at fair value at initial recognition
----
0
0

other cost of sales
21EX
-3 738
-5 526

cost of sales
21DX
-23 350
-30 463

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

cost
21CX
6 718
8 732

gross profit from sales of real estate acquired through business
21BX
518
246

combinations and recognised at fair value at initial recognition
----
0
0

gross profit from other sales
21AX
282
121

gross profit
2100
7 518
9 099
F: 2100 = 21CX + 21BX + 21AX

general and administrative expenses
2220
-2 319
-3 081

selling expenses
22DX
-2 038
-2 356

impairment loss on trade and other receivables
22CX
-80
-142

gain from bargain purchase
22BX
-
729

other expenses net
22AX
-879
-720

results from operating activities
2200
2 202
3 529
F: 2200 = 2100 + 2220 + 22DX + 22CX + 22BX + 22AX

finance income – interest revenue
24FX
1 125
1 517

finance income - other
24EX
150
37

finance costs
24DX
-4 166
-3 667

net finance costs
24CX
-2 891
-2 113

-loss/profit before income tax
24BX
-689
1 416

income tax expense
24AX
-1 082
-857

-loss/profit for the period
2400
-1 771
559
F: 2400 = 24BX + 24AX

total comprehensive -loss/income for the period
----
-1 771
559

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

owners of the company
----
-1 772
1 142

non-controlling interest
----
1
-583

-loss/profit for the period
----
-1 771
559

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

owners of the company
----
-1 772
1 142

non-controlling interest
----
1
-583

total comprehensive -loss/income for the period
----
-1 771
559

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

basic and diluted -loss/earnings per share -rub
----
-6.01
3.87

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

non-current assets

property plant and equipment
11AX
3 431
3 561

investment property
11BX
853
1 065

other long-term investments
1190
71
190

trade and other receivables
11CX
4 442
4 692

deferred tax assets
1180
5 221
3 921

total non-current assets
1100
14 018
13 429
F: 1100 = 11AX + 11BX + 1190 + 11CX + 1180

current assets

inventories under construction and
----
0
0

development
12AX
81 132
85 270

inventories - finished goods
12BX
14 508
14 286

other inventories
12CX
1 717
1 133

advances paid to suppliers
12DX
9 221
9 750

costs to obtain contracts
12EX
755
752

contract assets
12FX
3 976
2 463

trade receivables
12GX
5 744
7 444

other receivables
12HX
5 834
5 486

short-term investments
12IX
304
203

cash and cash equivalents
12JX
24 678
31 128

total current assets
1200
147 869
157 915
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX + 12JX

assets held for sale
16AX
402
-

total assets
1600
162 289
171 344
F: 1600 = 1100 + 1200 + 16AX

equity and liabilities

equity

share capital
1310
2
2

share premium
13AX
15 486
15 486

reserve for own shares
1360
-1
-1

retained earnings
13BX
35 317
37 089

total equity attributable to equity holders of
130S
50 804
52 576
F: 130S = 1310 + 13AX + 1360 + 13BX

the company
----
0
0

non-controlling interest
13CX
1
-

total equity
1300
50 805
52 576
F: 1300 = 130S

etalon group plc
----
0
0

consolidated lnterim statement offinancia/ position as at 30 june 2020
----
0
0

mlnrub
----
0
0

note
17AX
68 925
66 704

non-current liabilities

loans and borrowings
1410
33 623
42 258

trade and other рауаыеs
1450
1 411
3 227

provisions
14AX
183
116

deferred tax iiabilities
1420
7 342
6 463

total non-current liaьilities
1400
42 559
52 064
F: 1400 = 1410 + 1450 + 14AX + 1420

current liaьilities
----
0
0

loans and borrowings
1510
15 161
10 434

trade and other рауаыеs
19AX
19 913
19 142

contract liabilities
19BX
33 229
36 439

provisions
19CX
622
689

totaj current liabшties
19DX
68 925
66 704

total equity and liabilities
1700
162 289
171 344
F: 1700 = 1300 + 17AX + 1400

Currency: RUB
Dimension: млн
L ( period length )
six months ended 30 june

2019

notes
2020
-revised

operating activities

-loss/profit for the period
-1 771
559

adjustments for

depreciation
385
270

gain on disposal of property plant and equipment
-25
-14

gain on disposal of investment property
-23
-

impairment loss on inventories
319
458

impairment loss on trade and other receivables advances

paid to suppliers and investments
126
180

gain from bargain purchase
-
-729

finance costs net
2 891
2 113

income tax expense
1 082
857

cash from operating activities before changes in working
2 984
3 694

capital and provisions

change in inventories
2 781
7 357

change in accounts receivable
2 635
-1 862

change in accounts payable
-2 870
-9 286

change in provisions
-
-316

change in contract assets
-1 513
-333

change in contract liabilities
-3 210
13 454

cash generated from operating activities
807
12 708

income tax paid
-1 731
-1 620

interest paid
-2 504
-2 056

net cash -used in/from operating activities
-3 428
9 032

investing activities

proceeds from disposal of property plant and equipment
92
51

proceeds from disposal of investment property
62
-

interest received
723
1 238

acquisition of property plant and equipment
-306
-335

loans given
-8
-2

loans repaid
29
18

acquisition of subsidiary net of cash acquired
-
-10 481

acquisition of other investments
-104
-826

disposal of other investments
105
885

net cash from/-used in investing activities
593
-9 452

financing activities

proceeds from borrowings
1 367
15 719

repayments of borrowings
-4 958
-2 126

payments for lease liabilities excluding interest
-52
-363

dividends paid
-
-13

net cash -used in/from financing activities
-3 643
13 217

net -decrease/increase in cash and cash equivalents
-6 478
12 797

cash and cash equivalents at the beginning of the period
31 128
23 066

effect of exchange rate fluctuations
28
-66

cash and cash equivalents at the end of the period
24 678
35 797

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
2020 H1
2019 H1
change
Revenue
30 868 000
39 562 000
-22.0%
Gross profit
6 718 000
8 732 000
-23.1%
Net income
-1 771 000
559 000
-416.8%
Operating profit
2 202 000
3 529 000
-37.6%
Amortization
385 000
270 000
+42.6%
EBITDA
2 587 000
3 799 000
-31.9%
Profit financial
-5 782 000
-4 226 000
Percent profit
150 000
37 000
+305.4%
Percent loss
-2 891 000
-2 113 000
Dividend
-4 958 000
-2 126 000
Operating cashflow
807 000
12 708 000
-93.6%
Investing net cashflow
593 000
-9 452 000
thousands RUB
2020 H1
 
change
Total equity
50 804 000
52 576 000
-3.4%
Total assets
162 289 000
171 344 000
-5.3%
Net debt
74 607 000
73 937 000
+0.9%
cash_equivalents
24 678 000
31 128 000
-20.7%
investments
304 000
203 000
+49.8%
credit
48 784 000
52 692 000
-7.4%
minority_interest
50 805 000
52 576 000
-3.4%
Прочие параметры (до вычета)
2020 H1
income
costOfSales
-14 155 000
-21 497 000
commercialGeneralAdminCosts
-2 319 000
-3 081 000
financialProfitPositive
1 125 000
1 517 000
-25.8%
financialLossNegative
-4 166 000
-3 667 000
incomeTax
-1 082 000
-857 000
nonControllingInterests
1 000
-583 000
balance
shorttermAssetsTotal
147 869 000
157 915 000
-6.4%
PropertyPlantEquipment
3 431 000
3 561 000
-3.7%
longtermOtherInvestments
853 000
1 065 000
-19.9%
longtermPrepaymentMade
71 000
190 000
-62.6%
longtermAssetsForSale
402 000
0
shorttermLiabilitiesPrepaymentReceived
33 229 000
36 439 000
-8.8%
shorttermLiabilitiesCredit
15 161 000
10 434 000
+45.3%
longtermLiabilitiesCredit
33 623 000
42 258 000
-20.4%
longtermLiabilitiesOther
1 411 000
3 227 000
-56.3%
capitalAuthorized
2 000
2 000
0.0%
capitalRetainedProfit
35 317 000
37 089 000
-4.8%
cashflow
cashflowSaleOfPPE
92 000
51 000
+80.4%
cashflowSaleOfOtherFinancial
62 000
cashflowLoansReceived
1 367 000
15 719 000
-91.3%
cashflowEffectOfExchangeRate
28 000
-66 000
netChangeCash
-6 450 000