Enhanced Investments - Financial Portal

Годовая финансовая отчетность по МСФО (индивидуальная)

Published: 2021-02-24 (2021 q2)

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Income Statement Balance Statement Cashflow Statement Aggregated

L ( period length )

code

six months

sales

21BX

218 087 513

216 975 140

cost of sales

21AX

-168 280 991

-166 271 808

gross profit

2100

49 806 522

50 703 332

F: 2100 = 21BX + 21AX

selling general and administrative expenses

2220

-41 325 405

-37 463 636

other operating income

22DX

2 934 077

2 484 187

other operating expenses

22CX

-522 044

-151 290

operating profit before impairment

22BX

10 893 150

15 572 593

-impairment / reversal of impairment of non-financial

----

assets

22AX

-9 098

41 754

operating profit

2200

10 884 052

15 614 347

F: 2200 = 22BX + 22AX

interest expense

24EX

-4 031 379

-5 177 821

interest income

24DX

320 387

458 103

foreign exchange losses

24CX

-589 195

-271 959

profit before income tax

24BX

6 583 865

10 622 670

income tax expense

24AX

-1 478 636

-1 711 536

profit for the period

2400

5 105 229

8 911 134

F: 2400 = 24BX + 24AX

other comprehensive income for the period

----

net of tax

----

−

total comprehensive income for the period

----

net of tax

----

5 105 229

8 911 134

earnings per share -in thousands of russian roubles per share - basic and diluted for profit for the period

----

attributable to equity holders of the parent

----

0.053

0.092

Currency: RUB
Dimension: тыс
Period length: 6m

----

2 021

2 020

note

----

unaudited

audited

assets

non-current assets

property plant and equipment

11AX

159 085 345

163 900 997

prepayments for construction

11BX

324 193

557 739

right-of-use assets

11CX

34 080 870

33 771 261

intangible assets

11DX

2 512 904

2 580 972

other non-current assets

1190

426 937

445 171

total non-current assets

1100

196 430 249

201 256 140

F: 1100 = 11AX + 11BX + 11CX + 11DX + 1190

current assets

inventories

12AX

39 296 212

42 071 533

trade and other receivables

1260

8 006 142

10 902 839

advances paid

12BX

1 961 564

1 754 066

taxes recoverable

12CX

—

361 376

income tax advances

1220

356 679

—

prepaid expenses

12DX

268 761

306 354

cash and cash equivalents

12EX

29 860 577

21 808 874

total current assets

1200

79 749 935

77 205 042

F: 1200 = 12AX + 1260 + 12BX + 12CX + 1220 + 12DX + 12EX

total assets

1600

276 180 184

278 461 182

F: 1600 = 1100 + 1200

equity and liabilities

equity

sharecapital

13AX

8 906

6 711

additional paid-in capital

13BX

27 053 874

27 056 040

share options reserve

1360

—

46 943

treasury shares

13CX

-1 011 190

retained earnings

13DX

73 535 016

68 382 844

total equity

1300

99 586 606

94 481 348

F: 1300 = 13AX + 13BX + 1360 + 13CX + 13DX

liabilities

non-current liabilities

long-term borrowings

1410

57 928 733

45 941 038

long-term lease liabilities

14AX

31 753 464

31 327 074

other non-current liabilities

1450

303 355

—

deferred tax liabilities

14BX

7 622 915

6 522 551

total non-current liabilities

1400

97 608 467

83 790 663

F: 1400 = 1410 + 14AX + 1450 + 14BX

current liabilities

trade and other payables

15AX

41 203 425

61 466 433

5hoгt-tегm borrowings and short-term portion of

----

long-term borrowings

1510

30 440 707

33 010 536

5hoгt-tегm lease liabilities

15BX

3 480 229

3 114 433

contract liabilities

15CX

707 832

790 075

advances received

15DX

141 637

173 063

other taxes payable

15EX

3 011 281

1 407 748

current

income tax payable

15FX

—

226 883

total current liabilities

1500

78 985 111

100 189 171

F: 1500 = 15AX + 1510 + 15BX + 15CX + 15DX + 15EX + 15FX

total liabilities

1900

176 593 578

183 979 834

F: 1900 =

total equity and liabilities

1700

276 180 184

278 461 182

F: 1700 = 1300 + 1400 + 1500

Currency: RUB
Dimension: тыс

L ( period length )

six months ended

profit before income tax

6583865

10 622 670

adjustments for

net loss on disposal of property plant and equipment

35226

42 125

loss on disposal of intangible assets

−

4 672

-net gain/loss on cancelation of lease contracts

-21379

5 582

interest expense

4031379

5 177 821

interest income

-320387

-458 103

reversal of write-down of inventories to net realisable value

-271931

-109 044

net foreign exchange losses

589195

271 959

change in expected credit losses of accounts receivable

70376

-1 371

changes in allowance for impairment and write-offs of

advances paid and prepayments for construction

340172

44 786

depreciation and amortisation

9754249

9 239 580

impairment / -reversal of impairment of non-financial assets

9098

-41 754

share options expense

−

199 808

20799863

24 998 731

movements in working capital

decrease in trade and other receivables

2809298

2 182 309

increase in advances paid

-239924

-344 570

decrease/-increase in prepaid expenses

37593

-364 636

decrease in inventories

3047252

360 578

decrease in trade and other payables

-17871108

-14 270 661

decrease in contract liabilities and advances received

-113669

-94 081

increase in net other taxes payable

1977808

639 111

cash from operating activities

10447113

13 106 781

income taxes paid

-936166

-2 038 733

interest received

272755

533 726

interest paid

-4040247

-5 379 545

net cash generated from operating activities

5743455

6 222 229

cash flows from investing activities

purchases of property plant and equipment

-4568341

-3 151 280

purchases of intangible assets

-407205

-363 601

proceeds from sale of property plant and equipment

124970

14 314

net cash used in investing activities

-4850576

-3 500 567

cash flows from financing activities

proceeds from borrowings

21965200

30 842 004

repayments of borrowings

-12538465

-86 400 001

payments for the principal portion of the lease liabilities

-1653169

-1 284 036

net cash generated from / -used in financing activities

7773566

-56 842 033

net increase/-decrease in cash and cash equivalents

8666445

-54 120 371

effect of exchange rates on cash and cash equivalents

-614742

38 838

cash and cash equivalents at the beginning of the period

21808874

73 404 760

cash and cash equivalents at the end of the period

29860577

19 323 227

Currency: RUB
Dimension: тыс
Period length: 6m

Revenue (and EBITDA) for the reporting quarter 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

2021 q2

2020 q2

change

revenue

218 087 513

216 975 140

+0.5%

gross_profit

49 806 522

50 703 332

-1.8%

operating_profit

10 893 150

15 572 593

-30.0%

net_income

5 105 229

8 911 134

-42.7%

EBITDA

20 647 399

24 812 173

-16.8%

EBIT

10 893 150

15 572 593

-30.0%

EBITDAR

20 647 399

24 812 173

-16.8%

amortization

9 754 249

9 239 580

+5.6%

dividend

340 172

44 786

+659.5%

operating_cashflow

5 743 455

6 222 229

-7.7%

investing_net_cashflow

-4 850 576

-3 500 567

financial_cashflow

7 773 566

-56 842 033

thousands RUB

2021 q2

2020 q2

change

Revenue

109 043 513

108 487 140

+0.5%

109 044 000

108 488 000

Gross profit

24 903 261

25 351 666

-1.8%

Net income

2 552 615

4 455 567

-42.7%

Operating profit

5 446 575

7 786 297

-30.0%

Amortization

4 877 125

4 619 790

+5.6%

EBITDA

13 981 399

13 776 173

+1.5%

6 666 000

11 036 000

Dividend

170 086

22 393

+659.5%

Operating cashflow

2 871 728

3 111 115

-7.7%

Investing net cashflow

-2 425 288

-1 750 284

Financial cashflow

3 886 783

-28 421 017

thousands RUB

2021 q2

change

Total equity

99 586 606

94 481 348

+5.4%

Total assets

276 180 184

278 461 182

-0.8%

Net debt

93 742 556

91 584 207

+2.4%

cash_equivalents

29 860 577

21 808 874

+36.9%

credit

88 369 440

78 951 574

+11.9%

lease

35 233 693

34 441 507

+2.3%

Прочие параметры (до вычета)

2021 q2

income

costOfSales

-168 280 991

-166 271 808

commercialGeneralAdminCosts

-41 325 405

-37 463 636

otherOperatingCosts

-522 044

-151 290

incomeTax

-1 478 636

-1 711 536

balance

shorttermAssetsTotal

79 749 935

77 205 042

+3.3%

PropertyPlantEquipment

159 085 345

163 900 997

-2.9%

longtermIntangibleAssets

2 512 904

2 580 972

-2.6%

longtermPrepaymentMade

324 193

557 739

-41.9%

shorttermLiabilitiesTradePayables

41 203 425

61 466 433

-33.0%

shorttermLiabilitiesPrepaymentReceived

707 832

790 075

-10.4%

shorttermLiabilitiesCredit

30 440 707

33 010 536

-7.8%

shorttermLiabilitiesLease

3 480 229

3 114 433

+11.7%

shorttermLiabilitiesTotal

78 985 111

100 189 171

-21.2%

longtermLiabilitiesCredit

57 928 733

45 941 038

+26.1%

longtermLiabilitiesLease

31 753 464

31 327 074

+1.4%

longtermLiabilitiesOther

303 355

longtermLiabilitiesTotal

97 608 467

83 790 663

+16.5%

capitalAuthorized

8 906

6 711

+32.7%

capitalAdditional

27 053 874

27 056 040

0.0%

capitalRetainedProfit

73 535 016

68 382 844

+7.5%

capitalTreasuryShares

-1 011 190

cashflow

cashflowSaleOfPPE

124 970

14 314

+773.1%

cashflowLoansReceived

21 965 200

30 842 004

-28.8%

cashflowEffectOfExchangeRate

589 195

271 959

+116.6%

netChangeCash

8 051 703

netChangeAccountsPayable

-20 263 008

Enhanced Investments, Inc.
329 South Oyster Bay Road #2085
Plainview, NY 11803
team@eninvs.com

Important disclosures

Performance results were prepared by Enhanced Investments, and have not been compiled, reviewed or audited by an independent accountant. Performance estimates are subject to future adjustment and revision. Investors should be aware that a loss of investment is possible. Account holdings are for illustrative purposes only and are not investment recommendations. Additional information, including (i) the calculation methodology; and (ii) a list showing the contribution of each holding to the portfolio’s performance during the time period will be provided upon request.
All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.

Nothing on this website should be considered an offer, solicitation of an offer, or advice to buy or sell securities.
Past performance is no guarantee of future results. Any historical returns, expected returns [or probability projections] are hypothetical in nature and may not reflect actual future performance.
All the strategies assume investments in equity invstrumenta only and are more relevant for "agressive investment profile". Eastern European flagship strategy assumes using up to 20% leverage of total portfolio. GlobalCommodities and US Growth strategy currently assume no leverage.
Results for the Enhanced Investments strategies as compared to the performance of Illustrative Benchmarks is for informational purposes only. Our investment program does not mirror that of the Illustrative Benchmarks and the volatility may be materially different from the volatility of Illustrative Benchmarks. Reference or comparison to an Illustrative Benchmark does not imply that strategies of Enhanced Investments will be constructed in the same way as the Illustrative Benchmark or achieve returns, volatility, or other results similar to those of the Illustrative Benchmark. The S&P 500 is an unmanaged market capitalization-weighted index of 500 common stocks chosen for market size, liquidity, and industry group representation to represent U.S. equity performance.
Performance results were prepared by Enhanced Investments, and have not been compiled, reviewed or audited by an independent accountant. Performance estimates are subject to future adjustment and revision. Investors should be aware that a loss of investment is possible. Account holdings are for illustrative purposes only and are not investment recommendations. Additional information, including (i) the calculation methodology; and (ii) a list showing the contribution of each holding to the portfolio’s performance during the time period will be provided upon request.
All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.