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OZON 2024 q1 МСФО.pdf

OZON [OZON]

Published: 2024-04-25 (2023 q1)
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Y ( year )
code
2024
2023
yoy, %

total revenue
22UX
122 931
93 250
0

cost of revenue
22TX
-100 655
-77 620
0

cost of goods sold and inventory-related costs
22SX
-37 742
-36 749
0

as % of gmv incl services
22RX
-12.1%
55 pp
0

cost of services and other revenue6
22QX
-62 913
-40 871
0

as % of gmv incl services
22PX
-11.0%
-13.5%
25 pp

gross profit
22OX
22 276
15 630
0

gross profit as % of gmv incl services
22NX
5.2%
-13 pp
0

interest revenue includes revenues from interest and interest-like commissions on fintechs financial
----
0
0
0

assets which are accounted for at amortized costs using the effective interest method
----
0
0
0

cost of services and other revenue mainly includes fulfillment and delivery costs fees for cash
----
0
0
0

collection and cost of financial services revenue
----
0
0
0

ozon holdings plc interim condensed consolidated statements of profit or loss and other comprehensive income for the three months
----
0
0
0

-rub millions unless
----
ended march 31
0
0

indicated otherwise
22MX
2 024
2 023
0

-unaudited
----
-unaudited
0
0

revenue
----
0
0
0

sales of goods
22LX
42 801
39 630
0

service revenue
22KX
72 059
51 873
0

interest revenue
22JX
8 071
1 747
0

total revenue
22IX
122 931
93 250
0

cost of revenue
22HX
-100 655
-77 620
0

gross profit
22GX
22 276
15 630
0

operating expenses
----
0
0
0

sales and marketing
22FX
-9 600
-5 412
0

technology and content
22EX
-8 856
-5 787
0

general and administrative
22DX
-4 598
-4 333
0

expected credit losses on fintech financial
22CX
-864
-42
0

assets
----
0
0
0

losses related to the fire incident
22BX
-173
n/a
0

total operating expenses
22AX
-23 889
-15 747
0

operating loss
2200
-1 613
-117
0
F: 2200 = 22UX + 22TX + 22SX + 22RX + 22QX + 22PX + 22OX + 22NX + 22MX + 22GX + 22FX + 22EX + 22DX + 22CX + 22BX + 22AX

finance -expense/income net
24GX
-10 474
14 154
0

loss on disposal and impairment of non-154
24FX
-86
0
0

current assets
----
0
0
0

share of profit of an associate
24EX
279
172
0

foreign currency exchange loss net
24DX
-313
-2 994
0

total non-operating -expense/income
24CX
11 246
n/a
0

-loss/profit before income tax
24BX
11 129
n/a
0

income tax expense
24AX
-891
-473
0

-loss/profit for the period
2400
10 656
n/a
0
F: 2400 = 2200 + 24GX + 24FX + 24EX + 24DX + 24CX + 24BX + 24AX

Currency: RUB
Dimension: млн
Period length: 3m
assets

non-current assets

right-of-use assets
11AX
140 182
118 492

property plant and equipment
11BX
83 929
73 414

investments in an associate
11CX
1 506
1 262

intangible assets
11DX
558
572

deferred tax assets
1180
198
149

other non-financial assets
11EX
1 112
915

loans to customers
11FX
1 079
1 299

other financial assets
11GX
3 508
3 015

total non-current assets
1100
232 072
199 118
F: 1100 = 11AX + 11BX + 11CX + 11DX + 1180 + 11EX + 11FX + 11GX

current assets

inventories
12AX
39 082
40 409

vat receivable
12BX
5 725
5 423

other non-financial assets
12CX
5 185
4 870

loans to customers
12DX
49 754
45 370

accounts receivable
12EX
11 015
7 156

other financial assets
1240
6 653
3 866

cash and cash equivalents out of which
12FX
165 730
169 814

held by the groups credit institutions
12GX
81 433
58 696

-ozon fintech
----
0
0

held by other entities
1260
84 373
112 126

allowance for expected credit losses
12HX
-76
-1 011

total current assets
1200
283 144
276 908
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 1240 + 12FX

total assets
1600
515 216
476 026
F: 1600 = 1100 + 1200

ozon holdings plc interim condensed consolidated statement of financial position -continued as of -rub millions unless
----
0
0

indicated otherwise
----
march 31 2024
december 31 2023

-unaudited
----
0
0

equity and liabilities

equity

share capital
1310
12
12

share premium
13AX
135 689
135 685

treasury shares
13BX
-1
-1

equity-settled employee benefits reserves
13CX
17 747
15 622

other capital reserves
13DX
83
63

accumulated losses
13EX
-231 245
-217 958

total equity
1300
-77 715
-66 577
F: 1300 = 1310 + 13AX + 13BX + 13CX + 13DX + 13EX

non-current liabilities

lease liabilities
14AX
127 796
108 644

borrowings
1410
89 911
88 328

derivative liabilities
14BX
545
1 974

liability for cash-settled share-based awards
14CX
-
1 065

trade and other payables
14DX
344
324

deferred income
14EX
171
171

deferred tax liabilities
1420
358
212

total non-current liabilities
1400
219 125
200 718
F: 1400 = 14AX + 1410 + 14BX + 14CX + 14DX + 14EX + 1420

current liabilities

trade and other payables
15AX
163 472
169 222

customer deposits and other financial liabilities
15BX
75 211
65 049

customer advances and contract liabilities
15CX
47 765
40 381

borrowings
1510
24 271
16 043

lease liabilities
15DX
18 064
15 691

accrued expenses
15EX
16 709
13 289

derivative liabilities
15FX
16 026
10 548

liability for cash-settled share-based awards
15GX
6 255
6 019

vat and taxes payable
15HX
6 033
5 643

total current liabilities
1500
373 806
341 885
F: 1500 = 15AX + 15BX + 15CX + 1510 + 15DX + 15EX + 15FX + 15GX + 15HX

total liabilities
1900
592 931
542 603
F: 1900 =

total equity and liabilities
1700
515 216
476 026
F: 1700 = 1300 + 1400 + 1500

Currency: RUB
Dimension: млн
Y ( year )
indicated otherwise
2024
2023

-unaudited
-unaudited

cash flows from operating activities

-loss/profit before income tax
-12275
11 129

adjusted for

depreciation and amortization of non-current assets
8874
5 920

finance expense/-income net
10474
-14 154

foreign currency exchange loss net
313
2 994

loss on disposal and impairment of non-current assets
119
82

share of profit of an associate
-279
-172

expected credit losses on fintech financial assets
864
42

share-based compensation expense on equity-settled share2024
1993

based awards movements in working capital

changes in inventories
1332
157

changes in accounts receivable
-3690
1 704

changes in loans to customers
-5202
-6 811

changes in other financial and non-financial assets
-6168
1 314

changes in accounts payable and other liabilities
1602
-2 817

changes in customer deposits and other financial liabilities
11848
1 877

changes in liability for cash-settled share-based awards
876
-

cash generated from operations
10712
3 258

interest paid
-9699
-2 866

income tax paid
-273
-324

cash settlement of vested share-based awards
-1722
-1 820

net cash used in operating activities
-982
-1 752

ozon holdings plc interim condensed consolidated statement of cash flows -continued for the three months ended

-rub millions unless
march 31

indicated otherwise
2024
2 023

-unaudited
-unaudited

cash flows from investing activities

purchase of property plant and equipment
-11146
-4 422

proceeds from disposal of property plant and
16
151

equipment

purchase of intangible assets
-151
-34

advances on lease contracts not yet commenced
-533
-676

dividends received from an associate
35
53

interest received
3039
581

issuance of loans to employees
-341
-241

receipts from the repayment of loans to employees
107
88

net cash used in investing activities
-8974
-4 500

cash flows from financing activities

proceeds from borrowings net of transaction costs
10000
-

payments related to bond restructuring
-62
-2 309

repayment of borrowings
-2181
-235

payment of principal portion of lease liabilities
-2806
-2 327

net cash generated from/-used in financing
4951
-4 871

activities

net decrease in cash and cash equivalents
-5005
-11 123

cash and cash equivalents at the beginning of the
169814
90 469

period

effects of exchange rate changes on the balance of
-13
2 858

cash held in foreign currencies

effects of change in expected credit loss
934
242

cash and cash equivalents at the end of the
165730
82 446

Currency: RUB
Dimension: млн
Period length: 3m

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

 

thousands RUB
2023 q1
2022 q1
change
Revenue
93 250 000
Gross profit
15 630 000
Net income
0
Operating cost
15 747 000
Operating profit
-117 000
EBITDA
-117 000
thousands RUB
2023 q1
 
change
Total equity
-77 715 000
-66 577 000
Total assets
515 216 000
476 026 000
+8.2%
Net debt
110 883 000
71 414 000
+55.3%
cash_equivalents
165 730 000
169 814 000
-2.4%
credit
114 182 000
104 371 000
+9.4%
lease
145 860 000
124 335 000
+17.3%
derivative_liabilities
16 571 000
12 522 000
+32.3%
Прочие параметры (до вычета)
2023 q1
income
incomeTax
-473 000
balance
shorttermOtherAssetsFinancial
6 653 000
3 866 000
+72.1%
shorttermAccountsReceivable
11 015 000
7 156 000
+53.9%
shorttermAssetsTotal
283 144 000
276 908 000
+2.3%
PropertyPlantEquipment
83 929 000
73 414 000
+14.3%
longtermIntangibleAssets
558 000
572 000
-2.4%
longtermOtherInvestments
1 506 000
1 262 000
+19.3%
longtermOtherFinance
3 508 000
3 015 000
+16.4%
shorttermLiabilitiesTradePayables
163 472 000
169 222 000
-3.4%
shorttermLiabilitiesPrepaymentReceived
47 765 000
40 381 000
+18.3%
shorttermLiabilitiesAccrued
16 709 000
13 289 000
+25.7%
shorttermLiabilitiesCredit
24 271 000
16 043 000
+51.3%
shorttermLiabilitiesLease
18 064 000
15 691 000
+15.1%
shorttermLiabilitiesTotal
373 806 000
341 885 000
+9.3%
longtermLiabilitiesCredit
89 911 000
88 328 000
+1.8%
longtermLiabilitiesLease
127 796 000
108 644 000
+17.6%
longtermLiabilitiesTotal
219 125 000
200 718 000
+9.2%
capitalAuthorized
12 000
12 000
0.0%
capitalRetainedProfit
-231 245 000
-217 958 000
capitalTreasuryShares
-1 000
-1 000
cashflow
netChangeCash
-4 084 000
netChangeAccountsReceivable
3 859 000
netChangeAccountsPayable
-5 750 000
netChangeTaxArrears
3 420 000