Enhanced Investments - Financial Portal

Годовая консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Published: 2024-04-01 (2023 H2)

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Income Statement Balance Statement Cashflow Statement Aggregated

Y ( year )

code

2023

2022

rub000

----

rub000

revenue

2110

27 631 241

25 222 056

cost of sales

21AX

-16 338 986

-15 428 617

gross profit

2100

11 292 255

9 793 439

F: 2100 = 2110 + 21AX

other income

23AC

79 218

36 141

selling general and administrative expenses

2220

-3 766 850

-3 513 145

impairment loss

23AB

1 314

-1 286 574

other expenses

23AA

-95 348

-60 510

operating profit

23ZX

7 509 275

4 969 351

finance income

23YX

608 865

355 825

finance expenses

23XX

-202 696

-494 039

net foreign exchange transactions gain / -loss

23WX

19 539

-104 751

net finance income / -expenses

23VX

425 708

-242 965

profit before tax

23UX

7 934 983

4 726 386

income tax expense

23TX

-112 332

-7 586

profit for the year

23SX

7 822 651

4 718 800

total comprehensive income for the year

23RX

7 822 651

4 718 800

profit for the year attributable to

----

owners of the company

23QX

7 629 721

4 560 217

non-controlling interests

23PX

192 930

158 583

23OX

7 822 651

4 718 800

total comprehensive income for the year attributable to

----

owners of the company

23NX

7 629 721

4 560 217

non-controlling interests

23MX

192 930

158 583

23LX

7 822 651

4 718 800

earnings per share -rub

23KX

101.56

60.70

the notes on pages 18 to 47 are an integral part of these consolidated financial statements

----

23JX

мд медикал груп инвестментс плс консолидированный отчет о прибыли или убытке и прочем совокупном доходе

----

за год закончившийся 31 декабря 2023

----1

примечание

23IX

2 023

2 022

тыс руб

----

тыс руб

выручка

23HX

27 631 241

25 222 056

себестоимость

23GX

-16 338 986

-15 428 617

валовая прибыль

23FX

11 292 255

9 793 439

прочие доходы

2340

79 218

36 141

коммерческие общехозяйственные и административные расходы

2210

-3 766 850

-3 513 145

убыток от обесценения актива

23EX

-1 314

-1 286 574

прочие расходы

2350

-95 348

-60 510

операционная прибыль

23DX

7 509 275

4 969 351

финансовые доходы

23CX

608 865

355 825

финансовые расходы

2330

-202 696

-494 039

чистая прибыль / -чистый убыток по курсовым разницам

23BX

19 539

-104 751

чистые финансовые доходы / -расходы

23AX

425 708

-242 965

прибыль до налогообложения

2300

7 934 983

4 726 386

F: 2300 = 23DX + 23AX

расход по налогу на прибыль

2410

-112 332

-7 586

прибыль за год

2400

7 822 651

4 718 800

F: 2400 = 2300 + 2410

итого совокупный доход за год

----

7 822 651

4 718 800

прибыль за год причитающаяся собственникам компании

----

7 629 721

4 560 217

владельцам неконтролирующих долей

----

192 930

158 583

----

7 822 651

4 718 800

итого совокупный доход за год причитающийся на собственникам компании

----

7 629 721

4 560 217

владельцам неконтролирующих долей

----

192 930

158 583

----

7 822 651

4 718 800

прибыль на акцию -руб

----

101.56

60.70

Currency: RUB
Dimension: тыс
Period length: 12m

note

----

1 023

2 022

r1jbooo

----

rubooo

assets

property plant and equipment

11AX

26 920 420

24 527 917

intangible assets

11BX

2 179 278

1 959 819

trade other receivables and deferred expenses

1190

246 980

87 928

total non-current assets

11CX

29 346 678

26 575 664

inventories

12AX

1 085 591

1 212 154

trade other receivables and deferred expenses

12BX

1 010 318

911 831

cash and cash equivalents

12CX

9 893 971

4 462 740

total current assets

12DX

11 989 880

6 586 725

total assets

16BX

41 336 558

33 162 389

equity

share capital

13AX

180 585

share premium

13BX

5 243 319

reserves

13CX

-655 352

retained earnings

13DX

29 611 754

21 982 033

total equity attributable to the owners of the company

13EX

34 380 306

26 750 585

non-controlling interests

13FX

173 355

212 677

total equity

13GX

34 553 661

26 963 262

uabilmes

----

loans and borrowings

19AX

735 724

489 200

trade and other payables

19BX

592 045

729 173

contract liabilities

19CX

380 763

468 505

total non-current liabilities

19DX

1 708 532

1 686 878

loans and borrowings

15AX

141 246

106 426

trade and other payables

15BX

2 980 130

2 822 399

contract liabilities

15CX

1 952 989

1 583 424

total current liabilities

15DX

5 074 365

4 512 249

total liabilities

19EX

6 782 897

6 199 127

total equity and liabilities

17BX

41 336 558

33 162 389

on 29 march 2024 the board of directors of md medical group investments plc approved and authorised these consolidated

----

financial statements for issue

----

/qf

----

vladimj4clf4r

----

chairman o49 board of directors

----

mayk$ir4”

----

man gi ector iya lukyanova chief financial officer

----

the notes on pages 18 to 47 are an integral pa

----

f these consolidated financial statements

----

мд медикал груп инвестментс плс консолидированный отчет о финансовом положении

----1

по состоянию на 31 декабря 2023 г

----1

31 декабря

----

31 декабря

примечание

----

2 023

2 022

тыс руб

----

тыс руб

активы

основные средства

1150

26 920 420

24 527 917

нематериальные активы

1110

2 179 278

1 959 819

торговая и прочая дебиторская задолженность и расходы

11DX

246 980

87 928

будущих периодов

----

итого внеоборотные активы

1100

29 346 678

26 575 664

F: 1100 = 1150 + 1110 + 11DX

запасы

1210

1 085 591

1 212 154

торговая и прочая дебиторская задолженность и расходы

1230

1 010 318

911 831

будущих периодов

----

денежные средства и их эквиваленты

1250

9 893 971

4 462 740

итого оборотные активы

12EX

11 989 880

6 586 725

итого активы

16DX

41 336 558

33 162 389

капитал

акционерный капитал

1310

180 585

эмиссионный доход

13HX

5 243 319

резервы

1360

-655 352

нераспределенная прибыль

1370

29 611 754

21 982 033

итого капитал приходящийся на собственников компании

130S

34 380 306

26 750 585

F: 130S = 1310 + 13HX + 1360 + 1370

неконтролирующие доли участия

130X

173 355

212 677

итого капитал

1300

34 553 661

26 963 262

F: 1300 = 130S + 130X

обязательства

кредиты и займы

1410

735 724

489 200

торговая и прочая кредиторская задолженность

1440

592 045

729 173

обязательства по договорам

14AX

380 763

468 505

итого долгосрочные обязательства

1400

1 708 532

1 686 878

F: 1400 = 1410 + 1440 + 14AX

кредиты и займы

1510

141 246

106 426

торговая и прочая кредиторская задолженность

15EX

2 980 130

2 822 399

обязательства по договорам

15FX

1 952 989

1 583 424

итого краткосрочные обязательства

1500

5 074 365

4 512 249

F: 1500 = 1510 + 15EX + 15FX

итого обязательства

1900

6 782 897

6 199 127

F: 1900 = 1400 + 1500

итого капитал и обязательства

1700

41 336 558

33 162 389

F: 1700 = 1300 + 1900

Currency: RUB
Dimension: тыс

Y ( year )

2023

2022

rub000

cash flows from operating activities

profit for the year

7822651

4 718 800

adjustments for

depreciation

1650349

1 616 547

amortisation

58180

51 109

loss / -gain from the sale of property plant and equipment

7753

-22 317

write-off of property plant and equipment

21567

815

impairment loss

13 14

1 286 574

finance income

-608865

-355 825

finance expenses -excluding impairment

182831

400 207

impairment of trade and other receivables

19865

93 832

net foreign exchange transactions -gain / loss

-19539

104 751

income tax expense

112332

7 586

9247124

7 902 079

decrease / -increase in inventories

127750

-47 393

increase in trade and other receivables

-149896

-35 292

increase / -decrease in trade and other payables

22377

-55 420

increase / -decrease in contract liabilities

245744

-17 632

cash flows from operations

9493099

7 746 342

tax paid

-115053

-12 624

net cash flows from operating activities

9378046

7 733 718

cash flows from investing activities

acquisition/construction of property plant and equipment

-3528298

-1 098 983

proceeds from sale of property plant and equipment

6756

62 796

acquisition of intangible assets

-51577

-70 017

business acquisitions net of cash acquired

-310182

bank interest received

567560

257 760

net cash flows used in investing activities

-3315741

-848 444

cash flows from financing activities

repayment of loans and borrowings

-4 805 599

payments of lease liabilities

-167638

-150 743

finance expenses paid

-19460

-262 088

proceeds from reimbursed vat

342 717

repayment of reimbursed vat

-203718

-166 634

dividends paid to the owners of the company

-636 794

dividends paid to non-controlling interests

-259177

-224 807

net cash flows used in financing activities

-649993

-5 903 948

net increase in cash and cash equivalents

5412312

981 326

cash and cash equivalents as at the beginning of the year

4462740

3 589 623

effect of movements in exchange rates on cash held

18919

-108 209

cash and cash equivalents as at the end of the year

9893971

4 462 740

the notes on pages 18 to 47 are an integral part of these consolidated financial statements

мд медикал груп инвестментс плс консолидированный отчет о движении денежных средств

за год закончившийся 31 декабря 2023

примечание

2023

2 022

тыс руб

движение денежных средств от операционной деятельности

прибыль за год

7 822 651

4 718 800

корректировки

амортизация основных средств

1 650 349

1 616 547

амортизация нематериальных активов

58 180

51 109

убыток/ -прибыль от продажи основных средств

7 753

-22 317

списание основных средств

21 567

815

обесценение активов

13 14

1 286 574

финансовые доходы

-608 865

-355 825

финансовые расходы -исключая обесценение

182 831

400 207

обесценение торговой и прочей дебиторской задолженности

19 865

93 832

-прибыль / убыток по курсовым разницам нетто

-19 539

104 751

расход по налогу на прибыль

112 332

7 586

9 247 124

7 902 079

уменьшение / -увеличение запасов

127 750

-47 393

увеличение торговой и прочей дебиторской задолженности

-149 896

-35 292

увеличение / -уменьшение торговой и прочей кредиторской задолженности

22 377

-55 420

увеличение / -уменьшение обязательств по договорам

245 744

-17 632

движение денежных средств от операций

9 493 099

7 746 342

налог на прибыль уплаченный

-115 053

-12 624

чистые денежные средства от операционной

9 378 046

7 733 718

деятельности движение денежных средств от инвестиционной деятельности

приобретение/строительство основных средств

-3 528 298

-1 098 983

поступления от продажи основных средств

6 756

62 796

приобретение нематериальных активов

-51 577

-70 017

размещение краткосрочных банковских депозитов

приобретение бизнеса за вычетом приобретенных денежных средств

-310 182

полученные банковские проценты

567 560

257 760

чистые денежные средства использованные в инвестиционной деятельности

-3 315 741

-848 444

движение денежных средств от финансовой деятельности

погашение кредитов и займов

-4 805 599

платежи по арендным обязательствам

-167 638

-150 743

оплата финансовых расходов

-19 460

-262 088

возмещение ндс

342 717

возврат возмещенного ндс в бюджет

-203 718

-166 634

дивиденды выплаченные собственникам компании

-636 794

дивиденды выплаченные владельцам неконтрольных долей участия

-259 177

-224 807

чистые денежные средства использованные в финансовой деятельности

-649 993

-5 903 948

чистое увеличение денежных средств и их

5 412 312

981 326

эквивалентов

денежные средства и их эквиваленты на начало года

4 462 740

3 589 623

влияние изменений валютных курсов на величину

18 919

-108 209

денежных средств и их эквивалентов

денежные средства и их эквиваленты на конец года

9 893 971

4 462 740

Currency: RUB
Dimension: тыс
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

27 631 241

25 222 056

+9.6%

gross_profit

11 292 255

9 793 439

+15.3%

operating_profit

7 509 275

4 969 351

+51.1%

profit_before_tax

7 934 983

4 726 386

+67.9%

profit_financial

1 866 450

-268 319

percent_profit

425 708

355 825

+19.6%

percent_loss

-202 696

-242 965

revaluation

-1 314

-1 286 574

net_income

7 822 651

4 718 800

+65.8%

EBITDA

10 868 153

8 253 554

+31.7%

EBIT

7 509 275

4 969 351

+51.1%

EBITDAR

10 868 153

8 253 554

+31.7%

amortization

3 358 878

3 284 203

+2.3%

dividend

-167 638

-150 743

investing_net_cashflow

-3 315 741

-848 444

financial_cashflow

-649 993

-5 903 948

total_cashflow

5 412 312

981 326

+451.5%

thousands RUB

2023 H2

2022 H2

change

Revenue

14 778 241

13 063 056

+13.1%

12 853 000

12 159 000

Gross profit

6 326 104

5 279 023

+19.8%

Net income

7 812 052

3 612 363

+116.3%

10 599

1 106 437

Operating profit

4 237 589

3 527 338

+20.1%

3 271 686

1 442 013

Amortization

2 532 033

2 478 125

+2.2%

826 845

806 078

EBITDA

6 769 153

4 694 554

+44.2%

4 099 000

3 559 000

Profit before tax

4 563 173

2 363 193

+93.1%

Profit financial

1 676 801

-438 591

Percent profit

325 584

185 553

+75.5%

Percent loss

-111 125

-121 483

Revaluation

-657

-643 287

Dividend

-83 819

707 121

-111.9%

Investing net cashflow

-1 389 191

-283 183

Financial cashflow

-569 504

-4 654 708

Total cashflow

2 706 156

-335 822

thousands RUB

2023 H2

change

Total equity

34 553 661

26 963 262

+28.2%

Total assets

41 336 558

33 162 389

+24.6%

Net debt

-17 687 292

-7 308 874

cash_equivalents

19 787 942

8 925 480

+121.7%

credit

1 753 940

1 191 252

+47.2%

minority_interest

346 710

425 354

-18.5%

Прочие параметры (до вычета)

2023 H2

income

costOfSales

-16 338 986

-15 428 617

commercialGeneralAdminCosts

-3 766 850

-3 513 145

financialProfitPositive

608 865

355 825

+71.1%

financialLossNegative

-202 696

-494 039

incomeTax

-112 332

-7 586

nonControllingInterests

192 930

158 583

+21.7%

netIncomeOwner

7 629 721

4 560 217

+67.3%

balance

shorttermAccountsReceivable

1 010 318

911 831

+10.8%

shorttermReserves

1 085 591

1 212 154

-10.4%

shorttermAssetsTotal

11 989 880

6 586 725

+82.0%

PropertyPlantEquipment

26 920 420

24 527 917

+9.8%

longtermIntangibleAssets

2 179 278

1 959 819

+11.2%

longtermPrepaymentMade

246 980

87 928

+180.9%

shorttermLiabilitiesTradePayables

592 045

729 173

-18.8%

shorttermLiabilitiesPrepaymentReceived

380 763

468 505

-18.7%

shorttermLiabilitiesCredit

735 724

489 200

+50.4%

shorttermLiabilitiesTotal

5 074 365

4 512 249

+12.5%

longtermLiabilitiesCredit

735 724

489 200

+50.4%

longtermLiabilitiesTotal

1 708 532

1 686 878

+1.3%

capitalAuthorized

180 585

0.0%

capitalAdditional

5 243 319

0.0%

capitalRetainedProfit

29 611 754

21 982 033

+34.7%

cashflow

cashflowSaleOfPPE

6 756

62 796

-89.2%

cashflowPurchaseOfIntangibleAssets

-51 577

-70 017

cashflowEffectOfExchangeRate

-19 539

104 751

-118.7%

netChangeCash

5 412 312

981 326

+451.5%

netChangeAccountsReceivable

98 487

netChangeReserves

127 750

-47 393

netChangeAccountsPayable

-137 128

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.