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Промежуточная консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Published: 2024-08-29 (2024 H1)
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Y ( year )
code
2024
2023

-unaudited
----
-unaudited
0

note
----
usd million
usd million

revenue
2110
7 021
7 283

cost of sales
21AX
-4 939
-5 720

gross profit
2100
2 082
1 563
F: 2100 = 2110 + 21AX

distribution expenses
22CX
-403
-405

general and administrative expenses
2220
-419
-434

impairment of non-current assets
22BX
-104
-77

other operating expenses net
22AX
-117
-56

results from operating activities
2200
1 039
591
F: 2200 = 2100 + 22CX + 2220 + 22BX + 22AX

share of profits of associates and joint ventures
24GX
223
303

finance income
24FX
364
182

finance costs
24EX
-383
-437

profit before tax
24DX
1 243
639

current income tax expense
24CX
-179
-286

deffered income tax -charge/credit
24BX
-107
309

income tax -charge/credit
24AX
-286
23

profit for the period
2400
957
662
F: 2400 = 24DX + 24AX

attributable to
----
0
0

shareholders of the parent company
----
708
480

non-controlling interests
----
249
182

profit for the period
----
957
662

earnings per share
----
0
0

basic and diluted earnings per share -usd
----
1.409
0.956

the consolidated interim condensed statement of profit or loss and other comprehensive income is to be read in conjunction with the notes to and forming part of the consolidated interim condensed financial information set out
----
0
0

on pages 12 to 28
----
0
0

en+ group ipjsc
----
0
0

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

for the six months ended 30 june 2024
----
0
0

six months ended 30 june
----
2 024
2 023

-unaudited
----
-unaudited
0

note
----
usd million
usd million

profit for the period
----
957
662

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

actuarial loss on post retirement benefit plans
----
-2
-5

----
-2
-5

items that are or may be reclassified subsequently to profit or loss -net of tax
----
0
0

foreign currency translation differences on foreign subsidiaries
----
276
-782

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

investees
----
188
-914

----
464
-1 696

other comprehensive income or loss for the period
----
462
-1 701

total comprehensive income or loss for the period
----
1 419
-1 039

attributable to
----
0
0

shareholders of the parent company
----
999
-569

non-controlling interests
----
420
-470

total comprehensive income or loss for the period
----
1 419
-1 039

Currency: USD
Dimension: млн
Period length: 6m
30 june
----
2 024
31 december

-unaudited
----
2 023
0

note
----
usd million
usd million

assets

non-current assets

property plant and equipment
11AX
10 990
10 472

goodwill and intangible assets
11BX
2 088
2 086

interests in associates and joint ventures
11CX
5 217
4 542

deferred tax assets
1180
204
264

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

profit and loss
11DX
336
340

derivative financial assets
1170
4
13

other non-current assets
1190
267
303

total non-current assets
1100
19 106
18 020
F: 1100 = 11AX + 11BX + 11CX + 1180 + 11DX + 1170 + 1190

current assets

inventories
12AX
3 861
3 575

trade and other receivables
12BX
1 748
1 723

prepayments and vat recoverable
12CX
820
593

income tax receivable
12DX
17
14

short-term investments
12EX
125
97

derivative financial assets
12FX
60
19

cash and cash equivalents
12GX
1 532
2 347

total current assets
1200
8 163
8 368
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX

total assets
1600
27 269
26 388
F: 1600 = 1100 + 1200

equity and liabilities

equity
13AX
12
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
-1 493
-1 492

foreign currency translation reserve
13FX
-6 286
-6 578

retained earnings
13GX
1 510
802

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

the parent company
130S
7 920
6 921
F: 130S = 13AX + 13BX + 1310 + 13CX + 13DX + 13EX + 13FX + 13GX

non-controlling interests
13HX
5 080
4 660

total equity
1300
13 000
11 581
F: 1300 = 130S + 13HX

non-current liabilities

loans and borrowings
1410
5 934
8 477

deferred tax liabilities
14AX
1 071
991

provisions – non-current portion
14BX
325
351

other non-current liabilities
1450
199
196

total non-current liabilities
1400
7 529
10 015
F: 1400 = 1410 + 14AX + 14BX + 1450

current liabilities

loans and borrowings
1510
4 727
2 587

provisions – current portion
15AX
122
124

trade and other payables
15BX
1 323
1 369

advances received
15CX
264
339

other taxes payable
15DX
304
373

total current liabilities
1500
6 740
4 792
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX

total equity and liabilities
1700
27 269
26 388
F: 1700 = 1300 + 1400 + 1500

Currency: USD
Dimension: млн
Y ( year )
2024
2023

profit for the period
957
662

adjustments for

depreciation and amortization
362
373

impairment of non-current assets
104
77

foreign exchange gain
-238
-112

-gain/loss on disposal of property plant and equipment
-1
5

share of profits of associates and joint ventures
-223
-303

interest expense
376
385

interest income
-83
-42

change in fair value of derivative financial instruments
-41
40

revaluation of financial assets
7
12

dividend income
-2
-28

income tax charge/-credit
286
-23

recovery of write-down of inventories to net realisable value
-10
-10

impairment of trade and other receivables
11
2

operating profit before changes in working capital and

provisions
1505
1 038

-increase/decrease in inventories
-253
115

-increase/decrease in trade and other receivables
-681
357

decrease in trade and other payables and provisions
-214
-547

cash flows generated from operations before income taxes

paid
357
963

income taxes paid
-180
-157

cash flows generated from operating activities
177
806

investing activities

proceeds from disposal of property plant and equipment
7
7

acquisition of property plant and equipment
-670
-576

acquisition of intangible assets
-16
-7

cash received from/used in other investments
11
-28

cash paid for investment in equity securities measured at

fair value through profit and loss
–
-5

interest received
80
40

dividends from associates and joint ventures
416
−

dividends from financial assets
2
2

acquisition of a joint venture
-251
–

change in restricted cash
-1
1

cash flows used in investing activities
-422
-566

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

part of the consolidated interim condensed financial information set out on pages 12 to 28

en+ group ipjsc

consolidated interim condensed statement of cash flows -continued

for the six months ended 30 june 2024

six months ended 30 june
2024
2 023

-unaudited
-unaudited

note
usd million
usd million

financing activities

proceeds from borrowings
1638
4 774

repayment of borrowings
-1773
-6 336

restructuring fees
-11
-22

interest paid
-430
-406

settlement of derivative financial instruments
20
96

cash flows used in financing activities
-556
-1 894

net change in cash and cash equivalents
-801
-1 654

cash and cash equivalents at beginning of the period

excluding restricted cash
2345
3 474

effect of exchange rate fluctuations on cash and cash

equivalents
-15
-152

cash and cash equivalents at end of the period

excluding restricted cash
1529
1 668

Currency: USD
Dimension: млн
Period length: 6m

Revenue (and EBITDA) for the reporting half-year is taken from the report as a finished value

 

thousands RUB
2024 H1
2023 H1
change
Revenue
637 437 978
562 322 374
+13.4%
Gross profit
189 025 192
120 679 647
+56.6%
Net income
86 886 219
51 113 197
+70.0%
Operating profit
94 331 015
45 631 268
+106.7%
Amortization
32 866 052
28 799 430
+14.1%
EBITDA
127 197 067
74 430 697
+70.9%
Profit before tax
112 852 216
49 337 361
+128.7%
Profit financial
-1 725 014
-19 688 618
Percent profit
33 047 632
14 052 269
+135.2%
Percent loss
-34 772 646
-33 740 887
Dividend
-181 580
-2 161 887
Operating cashflow
16 069 865
62 231 475
-74.2%
Investing net cashflow
-38 313 463
-43 701 011
Financial cashflow
-50 479 350
-146 236 246
thousands RUB
2024 H1
 
change
Total equity
679 138 416
Total assets
2 338 311 296
Net debt
1 207 700 183
cash_equivalents
131 368 694
investments
10 718 725
credit
914 178 618
minority_interest
435 608 984
Прочие параметры (до вычета)
2024 H1
income
costOfSales
-448 412 786
-441 642 727
commercialGeneralAdminCosts
-38 041 093
-33 509 256
otherOperatingCosts
-10 622 453
-4 323 775
financialProfitPositive
33 047 632
14 052 269
+135.2%
financialLossNegative
-34 772 646
-33 740 887
incomeTax
-16 251 445
-22 082 136
nonControllingInterests
22 606 759
14 052 269
+60.9%
balance
shorttermReserves
331 079 978
320 141 250
+3.4%
shorttermPrepayment
70 314 836
53 103 150
+32.4%
shorttermAssetsTotal
699 975 617
749 354 400
-6.6%
PropertyPlantEquipment
942 390 302
937 767 600
+0.5%
goodwill
179 045 582
186 801 300
-4.2%
longtermOtherInvestments
28 811 933
30 447 000
-5.4%
longtermPrepaymentMade
22 895 197
27 133 650
-15.6%
shorttermLiabilitiesTradePayables
113 446 985
122 593 950
-7.5%
shorttermLiabilitiesPrepaymentReceived
22 637 947
30 357 450
-25.4%
shorttermLiabilitiesCredit
405 339 305
231 665 850
+75.0%
shorttermLiabilitiesTotal
577 953 652
429 123 600
+34.7%
longtermLiabilitiesCredit
508 839 313
759 115 350
-33.0%
longtermLiabilitiesOther
17 064 210
17 551 800
-2.8%
longtermLiabilitiesTotal
645 610 244
896 843 250
-28.0%
capitalAuthorized
129 996 697
135 757 800
-4.2%
capitalAdditional
788 297 911
823 233 150
-4.2%
capitalRetainedProfit
129 482 198
71 819 100
+80.3%
cashflow
cashflowSaleOfPPE
635 531
540 472
+17.6%
cashflowPurchaseOfIntangibleAssets
-1 452 643
-540 472
cashflowLoansReceived
148 714 344
368 601 814
-59.7%
cashflowLoansPaid
-160 971 020
-489 204 251
cashflowEffectOfExchangeRate
-21 608 067
-8 647 550