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Годовая консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Эталон [ETLN]

Published: 2020-04-07 (2019 H2)
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<<<  go to parent AFKS company page
211E
2 018
0

mln rub
211D
2 019
-restated

revenue from sale of real estate accounted for at historical cost
211C
62 609
58 072

revenue from sale of real estate acquired through business
211B
10 875
-

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

other revenue
211A
10 846
14 255

revenue
2110
84 330
72 327

cost of sales of real estate accounted for at historical cost
2120
-44 150
-42 013

cost of sales of real estate acquired through business
21FX
-9 592
-

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

other cost of sales
21EX
-10 531
-13 259

cost of sales
21DX
-64 273
-55 272

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

cost
21CX
18 459
16 059

gross profit from sales of real estate acquired through business
21BX
1 283
-

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

gross profit from other sales
21AX
315
996

gross profit
2100
20 057
17 055
F: 2100 = 21CX + 21BX + 21AX

general and administrative expenses
2220
-7 280
-6 922

selling expenses
22DX
-4 822
-3 318

impairment loss on trade and other receivables
22CX
-476
-800

gain from bargain purchase
22BX
729
-

other expenses net
22AX
-1 724
-2 811

results from operating activities
2200
6 484
3 204
F: 2200 = 2100 + 2220 + 22DX + 22CX + 22BX + 22AX

finance income – interest revenue
24FX
2 872
2 101

finance income - other
24EX
119
183

finance costs
24DX
-7 704
-5 065

net finance costs
24CX
-4 713
-2 781

profit before income tax
24BX
1 771
423

income tax expense
24AX
-1 585
-1 123

profit/-loss for the year
2400
186
-700
F: 2400 = 24BX + 24AX

total comprehensive income/-loss for the year
----
186
-700

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

owners of the company
----
795
-702

non-controlling interest
----
-609
2

profit/-loss for the year
----
186
-700

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

owners of the company
----
795
-702

non-controlling interest
----
-609
2

total comprehensive income/-loss for the year
----
186
-700

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

basic and diluted earnings/-loss per share -rub
----
2.70
-2.41

Currency: RUB
Dimension: млн
Period length: 12m
mln rub
----
31 december
2 018
1 january 2018
F: ---- =

note
----
2 019
-restated
-restated

assets

non-current assets

property plant and equipment
11AX
3 561
3 195
3 085

investment property
11BX
1 065
306
333

other long-term investments
1190
190
758
702

trade and other receivables
11CX
4 692
5 777
5 799

deferred tax assets
1180
3 921
2 806
2 250

total non-current assets
1100
13 429
12 842
12 169
F: 1100 = 11AX + 11BX + 1190 + 11CX + 1180

current assets

inventories under construction and
----
0
0
0

development
12AX
85 270
50 053
50 654

inventories - finished goods
12BX
14 286
15 646
21 138

other inventories
12CX
1 133
1 995
1 223

advances paid to suppliers
12DX
9 750
7 727
10 664

costs to obtain contracts
12EX
752
324
-

contract assets
12FX
2 463
1 244
1 187

trade receivables
12GX
7 444
7 971
13 332

other receivables
12HX
5 486
3 466
4 717

short-term investments
12IX
203
203
185

cash and cash equivalents
12JX
31 128
23 066
14 125

total current assets
1200
157 915
111 695
117 225
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX + 12JX

total assets
1600
171 344
124 537
129 394
F: 1600 = 1100 + 1200

equity and liabilities

equity

share capital
1310
2
2
2

share premium
13AX
15 486
15 486
15 486

reserve for own shares
13BX
-1
-1
-1 606

share options reserve
13CX
-
-
221

retained earnings
13DX
37 089
39 802
44 302

total equity attributable to equity
130S
52 576
55 289
58 405
F: 130S = 1310 + 13AX + 13BX + 13CX + 13DX

holders of the company
----
0
0
0

non-controlling interest
13EX
-
2
-

total equity
1300
52 576
55 291
58 405
F: 1300 = 130S

effective from 1 january 2019 the group changed its accounting policy with respect to capitalisation of
----
0
0
0

borrowing costs and significant financing component see note 2-e-ii
----
0
0
0

the group has initially applied ifrs 16 at 1 january 2019 under the transition method chosen comparative
----
0
0
0

information is not restated see note 2-e-i
----
0
0
0

etalon group plc
----
0
0
0

consolidated statement of financial position as at 31 december 2019
----
0
0
0

31 december
----
0
0
0

mln rub
17AX
31 december
2 018
1 january 2018
F: 17AX =

note
17BX
2 019
-restated
-restated
F: 17BX =

non-current liabilities

loans and borrowings
1410
42 258
17 559
21 418

trade and other payables
14AX
3 227
1 777
2 546

contract liabilities
14BX
-
218
-

provisions
14CX
116
121
102

deferred tax liabilities
1420
6 463
1 599
1 922

total non-current liabilities
1400
52 064
21 274
25 988
F: 1400 = 1410 + 14AX + 14BX + 14CX + 1420

current liabilities

loans and borrowings
1510
10 434
3 353
2 569

trade and other payables
15AX
19 142
16 727
14 920

contract liabilities
15BX
36 439
26 931
25 649

provisions
15CX
689
961
1 863

total current liabilities
1500
66 704
47 972
45 001
F: 1500 = 1510 + 15AX + 15BX + 15CX

total equity and liabilities
1700
171 344
124 537
129 394
F: 1700 = 1300 + 17AX + 17BX + 1400 + 1500 + ----

Currency: RUB
Dimension: млн
Y ( year )
2019
2018 -restated

operating activities

profit/-loss for the year
186
-700

adjustments for

depreciation
542
365

-gain/loss on disposal of property plant and equipment
-274
8

-gain on disposal of investment property
-13
-

impairment loss on inventories
1 287
450

impairment loss on trade and other receivables advances

paid to suppliers and investments
578
900

equity-settled share-based payment transactions
-
846

gain on disposal of subsidiary
-87
-

gain from bargain purchase
-729
-

finance costs net
4 713
2 781

income tax expense
1 585
1 123

cash from operating activities before changes in working
7 788
5 773

capital and provisions

change in inventories
12 506
3 582

change in accounts receivable
544
9 036

change in accounts payable
-11 214
-65

change in provisions
-420
-883

change in contract assets
-1 219
-57

change in contract liabilities
9 290
1 500

cash generated from operating activities
17 275
18 886

income tax paid
-3 939
-1 483

interest paid
-4 824
-2 246

net cash from operating activities
8 512
15 157

investing activities

proceeds from disposal of property plant and equipment
346
57

proceeds from disposal of investment property
76
8

interest received
2 167
1 125

acquisition of property plant and equipment
-496
-550

loans given
48
-91

loans repaid
-
6

acquisition of subsidiary net of cash acquired
-10 481
-

proceeds from disposal of subsidiaries net of cash disposed of
19
-

acquisition of other investments
-75
-112

disposal of other investments
1 359
153

net cash -used in/from investing activities
-7 037
596

financing activities

proceeds from borrowings
30 332
4 707

repayments of borrowings
-4 432
-7 719

acquisition of non-controlling interest
21 -f
-14 600

acquisition of own shares
-
-651

payments for lease liabilities excluding interest
-939
-

dividends paid
-3 599
-3 567

net cash from/-used in financing activities
6 762
-7 230

net increase in cash and cash equivalents
8 237
8 523

cash and cash equivalents at the beginning of the year
23 066
14 125

effect of exchange rate fluctuations
-175
418

cash and cash equivalents at the end of the year
31 128
23 066

Currency: RUB
Dimension: млн
Period length: 12m

Revenue (and EBITDA) for the reporting half-year is calculated based on subtracting the log of previous recognitions
(only partially, unknown quarters are averaged)

 

(since the start of the year) thousands RUB
2019 H2
2018 H2
change
revenue
84 330 000
72 327 000
+16.6%
gross_profit
18 459 000
16 059 000
+14.9%
operating_profit
6 484 000
3 204 000
+102.4%
profit_financial
-9 426 000
-5 562 000
percent_profit
119 000
183 000
-35.0%
percent_loss
-4 713 000
-2 781 000
net_income
186 000
-700 000
EBITDA
7 026 000
3 569 000
+96.9%
EBIT
6 484 000
3 204 000
+102.4%
EBITDAR
7 026 000
3 569 000
+96.9%

amortization
542 000
365 000
+48.5%
dividend
-4 432 000
-7 719 000
operating_cashflow
17 275 000
18 886 000
-8.5%
financial_cashflow
6 762 000
-7 230 000
total_cashflow
8 237 000
8 523 000
-3.4%

thousands RUB
2019 H2
2018 H2
change
Revenue
44 768 000
36 163 500
+23.8%
H1
39 562 000
Gross profit
9 727 000
8 029 500
+21.1%
Net income
-373 000
-350 000
H1
559 000
Operating profit
2 955 000
1 602 000
+84.5%
H1
3 529 000
Amortization
272 000
182 500
+49.0%
H1
270 000
EBITDA
3 227 000
1 784 500
+80.8%
Profit financial
-5 200 000
-2 781 000
Percent profit
82 000
91 500
-10.4%
Percent loss
-2 600 000
-1 390 500
Dividend
-2 306 000
-3 859 500
Operating cashflow
4 567 000
9 443 000
-51.6%
Financial cashflow
3 381 000
-3 615 000
Total cashflow
4 118 500
4 261 500
-3.4%
thousands RUB
2019 H2
 
change
Total equity
52 576 000
55 289 000
-4.9%
Total assets
171 344 000
124 537 000
+37.6%
Net debt
21 361 000
-2 355 000
cash_equivalents
31 128 000
23 066 000
+35.0%
investments
203 000
203 000
0.0%
credit
52 692 000
20 912 000
+152.0%
minority_interest
0
2 000
-100.0%
Прочие параметры (до вычета)
2019 H2
income
costOfSales
-44 150 000
-42 013 000
commercialGeneralAdminCosts
-7 280 000
-6 922 000
financialProfitPositive
2 872 000
2 101 000
+36.7%
financialLossNegative
-7 704 000
-5 065 000
incomeTax
-1 585 000
-1 123 000
nonControllingInterests
-609 000
2 000
-30 550.0%
balance
shorttermAssetsTotal
157 915 000
111 695 000
+41.4%
PropertyPlantEquipment
3 561 000
3 195 000
+11.5%
longtermOtherInvestments
1 065 000
306 000
+248.0%
longtermPrepaymentMade
190 000
758 000
-74.9%
shorttermLiabilitiesTradePayables
19 142 000
16 727 000
+14.4%
shorttermLiabilitiesPrepaymentReceived
36 439 000
26 931 000
+35.3%
shorttermLiabilitiesCredit
10 434 000
3 353 000
+211.2%
shorttermLiabilitiesTotal
66 704 000
47 972 000
+39.0%
longtermLiabilitiesCredit
42 258 000
17 559 000
+140.7%
longtermLiabilitiesTotal
52 064 000
21 274 000
+144.7%
capitalAuthorized
2 000
2 000
0.0%
capitalRetainedProfit
37 089 000
39 802 000
-6.8%
cashflow
cashflowSaleOfPPE
346 000
57 000
+507.0%
cashflowPurchaseOfSubsidiaries
-10 481 000
cashflowSaleOfSubsidiaries
19 000
cashflowSaleOfOtherFinancial
76 000
8 000
+850.0%
cashflowLoansReceived
30 332 000
4 707 000
+544.4%
cashflowEffectOfExchangeRate
-175 000
418 000
-141.9%
netChangeCash
8 062 000
netChangeAccountsPayable
2 415 000