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Годовая консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Published: 2024-03-21 (2023 H2)
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Y ( year )
code
2023
2022

note
----
usd million
usd million

revenues
2110
14 648
16 549

cost of sales
21AX
-11 366
-12 056

gross profit
2100
3 282
4 493
F: 2100 = 2110 + 21AX

distribution expenses
22CX
-844
-793

general and administrative expenses
2220
-874
-1 071

impairment of non-current assets
22BX
-366
-370

other operating expenses net
22AX
-168
-253

results from operating activities
2200
1 030
2 006
F: 2200 = 2100 + 22CX + 2220 + 22BX + 22AX

share of profits of associates and joint ventures
24EX
752
1 553

finance income
24DX
120
184

finance costs
24CX
-1 026
-1 290

profit before tax
24BX
876
2 453

income tax expense
24AX
-160
-607

profit for the year
2400
716
1 846
F: 2400 = 24BX + 24AX

attributable to
----
0
0

shareholders of the parent company
----
596
1 083

non-controlling interests
----
120
763

profit for the year
----
716
1 846

earnings per share
----
0
0

basic and diluted earnings per share -usd
----
1.186
2.156

the consolidated statement of profit or loss and other comprehensive income is to be read in conjunction with the notes
----
0
0

to and forming part of the consolidated financial statements set out on pages 15 to 83
----
0
0

en+ group ipjsc
----
0
0

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

for the year ended 31 december 2023 -continued
----
0
0

year ended 31 december
----
2 023
2 022

note
----
usd million
usd million

profit for the year
----
716
1 846

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

actuarial gain on post-retirement benefit plans
----
8
11

revaluation of hydro assets
----
−
650

тахation
----
−
-132

----
8
529

items that are or may be reclassified subsequently to profit or loss foreign currency translation differences on foreign
----
0
0

subsidiaries
----
-861
-47

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

investees
----
-1 011
369

change in fair value of cash flow hedge
----
−
-131

----
-1 872
191

other comprehensive -loss/income for the year net of tax
----
-1 864
720

total comprehensive -loss/income for the year
----
-1 148
2 566

attributable to
----
0
0

shareholders of the parent company
----
-555
1 669

non-controlling interests
----
-593
897

total comprehensive -loss/income for the year
----
-1 148
2 566

Currency: USD
Dimension: млн
Period length: 12m
Y ( year )
code
2023
2022

note
----
usd million
usd million

assets

non-current assets

property plant and equipment
11AX
10 472
11 607

goodwill and intangible assets
11BX
2 086
2 417

interests in associates and joint ventures
11CX
4 542
5 194

deferred tax assets
1180
264
98

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

through profit and loss
11DX
340
459

derivative financial assets
1170
13
90

other non-current assets
1190
303
311

total non-current assets
1100
18 020
20 176
F: 1100 = 11AX + 11BX + 11CX + 1180 + 11DX + 1170 + 1190

current assets

inventories
12AX
3 575
4 383

trade and other receivables
12BX
1 696
1 477

prepayments and vat recoverable
12CX
620
820

income tax receivable
12DX
14
217

short-term investments
12EX
97
50

derivative financial assets
12FX
19
78

cash and cash equivalents
12GX
2 347
3 477

total current assets
1200
8 368
10 502
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX

total assets
1600
26 388
30 678
F: 1600 = 1100 + 1200

equity and liabilities

equity
13AX
16
0

share capital
13BX
−
−

share premium
1310
1 516
1 516

additional paid-in capital
13CX
9 193
9 193

revaluation reserve
13DX
3 480
3 480

other reserves
13EX
-1 492
-1 497

foreign currency translation reserve
13FX
-6 578
-5 422

retained earnings
13GX
802
210

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

the parent company
130S
6 921
7 480
F: 130S = 13AX + 13BX + 1310 + 13CX + 13DX + 13EX + 13FX + 13GX

non-controlling interests
13HX
4 660
5 252

total equity
1300
11 581
12 732
F: 1300 = 130S + 13HX

non-current liabilities

loans and borrowings
1410
8 477
9 702

deferred tax liabilities
14AX
991
1 222

provisions – non-current portion
14BX
351
380

other non-current liabilities
1450
196
175

total non-current liabilities
1400
10 015
11 479
F: 1400 = 1410 + 14AX + 14BX + 1450

current liabilities

loans and borrowings
1510
2 587
3 898

provisions – current portion
15AX
124
146

trade and other payables
15BX
1 369
1 687

advances received
15CX
339
309

other taxes payable
15DX
373
427

total current liabilities
1500
4 792
6 467
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX

total equity and liabilities
1700
26 388
30 678
F: 1700 = 1300 + 1400 + 1500

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

note
usd million
usd million

operating activities

profit for the year
716
1 846

adjustments for

depreciation and amortisation
765
720

impairment of non-current assets
366
370

net foreign exchange loss
85
111

-gain/loss on disposal of property plant and equipment
-4
23

share of profits of associates and joint ventures
-752
-1 553

interest expense
748
988

interest income
-93
-115

dividend income
-27
-38

income tax expense
160
607

-partial reversal of provision / write-down of inventories to

net realisable value
-14
172

impairment of trade and other receivables
16
169

provision for legal claims
3
10

change in fair value of derivative financial instruments
99
191

change in fair value of financial assets and liabilities
94
-31

operating profit before changes in working capital
2162
3 470

decrease/-increase in inventories
843
-1 098

decrease/-increase in trade and other receivables and

advances paid
340
-418

decrease in trade and other payables and advances received
-259
-783

cash flows from operations before income tax
3086
1 171

income taxes paid
-365
-599

cash flows from operating activities
2721
572

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

the consolidated financial statements set out on pages 15 to 83

en+ group ipjsc

consolidated statement of cash flows

for the year ended 31 december 2023 -continued

year ended 31 december
2023
2 022

note
usd million
usd million

investing activities

proceeds from disposal of property plant and equipment
13
8

acquisition of property plant and equipment
-1413
-1 674

acquisition of intangible assets
-35
-37

cash paid for investment in equity securities measured at

fair value through profit and loss
-5
-113

cash -paid for / received from other investments
-69
111

interest received
84
104

dividends from associates and joint ventures
−
1 639

dividends from financial assets
23
34

prepayment for acquisition of associate
-13
−

contribution to associates and joint ventures
-5
-8

cash outflow from disposal of subsidiary
−
-16

change in restricted cash
1
-1

cash flows -used in / from investing activities
-1419
47

financing activities

proceeds from borrowings
6103
9 129

repayment of borrowings
-7662
-7 007

acquisition of non-controlling interest
-3
-14

interest paid
-682
-987

restructuring fees
-31
-21

settlement of derivative financial instruments
-2
-229

dividends to non-controlling shareholders
−
-129

cash flows -used in / from financing activities
-2277
742

net -decrease/increase in cash and cash equivalents
-975
1 361

cash and cash equivalents at beginning of the year

excluding restricted cash
3474
2 328

effect of exchange rate changes on cash and cash equivalents
-154
-215

cash and cash equivalents at end of the year

excluding restricted cash
2345
3 474

Currency: USD
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
2023 H2
2022 H2
change
revenue
1 370 479 398
1 014 686 050
+35.1%
gross_profit
307 066 725
275 483 982
+11.5%
operating_profit
96 367 680
122 995 965
-21.6%
profit_before_tax
81 959 309
150 403 340
-45.5%
profit_financial
-84 766 134
-67 813 328
percent_profit
11 227 303
11 281 783
-0.5%
percent_loss
-95 993 437
-79 095 112
net_income
66 989 572
113 185 718
-40.8%
EBITDA
167 941 734
167 142 073
+0.5%
EBIT
96 367 680
122 995 965
-21.6%
EBITDAR
167 941 734
167 142 073
+0.5%

amortization
71 574 054
44 146 109
+62.1%
dividend
-2 526 143
-2 329 934

thousands RUB
2023 H2
2022 H2
change
Revenue
808 157 398
372 373 050
+117.0%
H1
562 322 000
642 313 000
Gross profit
186 387 078
40 288 132
+362.6%
Net income
15 876 376
-25 786 633
H1
51 113 196
138 972 351
Operating profit
50 736 413
-26 702 181
H1
45 631 267
149 698 146
Amortization
42 774 625
17 987 516
+137.8%
H1
28 799 429
26 158 593
EBITDA
93 510 734
-8 714 927
H1
74 431 000
175 857 000
Profit before tax
32 621 949
-51 226 173
Profit financial
-65 077 516
-14 415 845
Percent profit
-2 824 965
-7 469 067
Percent loss
-62 252 551
-6 946 779
Dividend
-364 256
-2 175 607
thousands RUB
2023 H2
 
change
Total equity
625 381 560
Total assets
2 384 419 680
Net debt
1 199 980 800
cash_equivalents
212 074 920
investments
8 764 920
credit
999 743 040
minority_interest
421 077 600
Прочие параметры (до вычета)
2023 H2
income
costOfSales
-1 063 412 674
-739 202 068
commercialGeneralAdminCosts
-81 772 187
-65 667 337
otherOperatingCosts
-15 718 224
-15 512 452
financialProfitPositive
11 227 303
11 281 783
-0.5%
financialLossNegative
-95 993 437
-79 095 112
incomeTax
-14 969 737
-37 217 622
nonControllingInterests
11 227 303
46 782 613
-76.0%
balance
shorttermReserves
323 037 000
323 246 250
-0.1%
shorttermPrepayment
56 023 200
60 475 000
-7.4%
shorttermAssetsTotal
756 132 480
774 522 500
-2.4%
PropertyPlantEquipment
946 249 920
856 016 250
+10.5%
goodwill
188 490 960
178 253 750
+5.7%
longtermOtherInvestments
30 722 400
33 851 250
-9.2%
longtermPrepaymentMade
27 379 080
22 936 250
+19.4%
shorttermLiabilitiesTradePayables
123 702 840
124 416 250
-0.6%
shorttermLiabilitiesPrepaymentReceived
30 632 040
22 788 750
+34.4%
shorttermLiabilitiesCredit
233 761 320
287 477 500
-18.7%
shorttermLiabilitiesTotal
433 005 120
476 941 250
-9.2%
longtermLiabilitiesCredit
765 981 720
715 522 500
+7.1%
longtermLiabilitiesOther
17 710 560
12 906 250
+37.2%
longtermLiabilitiesTotal
904 955 400
846 576 250
+6.9%
capitalAuthorized
136 985 760
111 805 000
+22.5%
capitalAdditional
830 679 480
677 983 750
+22.5%
capitalRetainedProfit
72 468 720
15 487 500
+367.9%
cashflow
cashflowSaleOfPPE
1 216 291
490 512
+148.0%
cashflowPurchaseOfIntangibleAssets
-3 274 630
-2 268 619
cashflowLoansReceived
571 001 896
559 735 873
+2.0%
cashflowLoansPaid
-716 863 268
-429 627 479
cashflowEffectOfExchangeRate
7 952 673
6 805 858
+16.9%