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Годовая консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Published: 2025-03-20 (2024 H2)
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Y ( year )
code
2024
2023

note
----
usd million
usd million

revenues
2110
14 649
14 648

cost of sales
21AX
-10 216
-11 366

gross profit
2100
4 433
3 282
F: 2100 = 2110 + 21AX

distribution expenses
22CX
-922
-844

general and administrative expenses
2220
-970
-874

impairment of non-current assets
22BX
-661
-366

other operating expenses net
22AX
-374
-168

results from operating activities
2200
1 506
1 030
F: 2200 = 2100 + 22CX + 2220 + 22BX + 22AX

share of profits of associates and joint ventures
24EX
563
752

finance income
24DX
444
120

finance costs
24CX
-944
-1 026

profit before tax
24BX
1 569
876

income tax expense
24AX
-221
-160

profit for the year
2400
1 348
716
F: 2400 = 24BX + 24AX

attributable to
----
0
0

shareholders of the parent company
----
996
596

non-controlling interests
----
352
120

profit for the year
----
1 348
716

earnings per share
----
0
0

basic and diluted earnings per share -usd
----
1.983
1.186

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 82
----
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 2024 -continued
----
0
0

year ended 31 december
----
2 024
2 023

note
----
usd million
usd million

profit for the year
----
1 348
716

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

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

revaluation of hydro assets
----
389
−

тахation on revaluation of hydro assets
----
-244
−

----
137
8

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

subsidiaries
----
-285
-861

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

investees
----
-500
-1 011

----
-785
-1 872

other comprehensive -loss/income for the year net of tax
----
-648
-1 864

total comprehensive -loss/income for the year
----
700
-1 148

attributable to
----
0
0

shareholders of the parent company
----
622
-555

non-controlling interests
----
78
-593

total comprehensive -loss/income for the year
----
700
-1 148

Currency: USD
Dimension: млн
Period length: 12m
Y ( year )
code
2024
2023

note
----
usd million
usd million

assets

non-current assets

property plant and equipment
11AX
10 725
10 472

goodwill and intangible assets
11BX
1 921
2 086

interests in associates and joint ventures
11CX
4 906
4 542

deferred tax assets
1180
379
264

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

through profit and loss
11DX
218
340

derivative financial assets
1170
−
13

other non-current assets
1190
263
303

total non-current assets
1100
18 412
18 020
F: 1100 = 11AX + 11BX + 11CX + 1180 + 11DX + 1170 + 1190

current assets

inventories
12AX
4 458
3 575

trade and other receivables
12BX
1 723
1 723

prepayments and vat recoverable
12CX
803
593

income tax receivable
12DX
34
14

short-term investments
12EX
133
97

derivative financial assets
12FX
27
19

cash and cash equivalents
12GX
1 883
2 347

total current assets
1200
9 061
8 368
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX

total assets
1600
27 473
26 388
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
3 625
3 480

other reserves
13EX
-1 394
-1 492

foreign currency translation reserve
13FX
-7 094
-6 578

retained earnings
13GX
1 697
802

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

the parent company
130S
7 543
6 921
F: 130S = 13AX + 13BX + 1310 + 13CX + 13DX + 13EX + 13FX + 13GX

non-controlling interests
13HX
4 738
4 660

total equity
1300
12 281
11 581
F: 1300 = 130S + 13HX

non-current liabilities

loans and borrowings
1410
4 983
8 477

deferred tax liabilities
14AX
1 179
991

provisions – non-current portion
14BX
305
351

other non-current liabilities
1450
157
196

total non-current liabilities
1400
6 624
10 015
F: 1400 = 1410 + 14AX + 14BX + 1450

current liabilities

loans and borrowings
1510
5 781
2 587

provisions – current portion
15AX
133
124

trade and other payables
15BX
1 761
1 369

advances received
15CX
544
339

other taxes payable
15DX
323
373

derivative financial liabilities
15EX
26
−

total current liabilities
1500
8 568
4 792
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX + 15EX

total equity and liabilities
1700
27 473
26 388
F: 1700 = 1300 + 1400 + 1500

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

note
usd million
usd million

operating activities

profit for the year
1348
716

adjustments for

depreciation and amortisation
753
765

impairment of non-current assets
661
366

net foreign exchange -gain/loss
-221
85

loss/-gain on disposal of property plant and equipment
7
-4

share of profits of associates and joint ventures
-563
-752

interest expense
830
748

interest income
-160
-93

dividend income
-2
-27

income tax expense
221
160

partial reversal of provision of inventories to net realisable

value
-2
-14

impairment of trade and other receivables
69
16

provision for legal claims
29
3

change in fair value of derivative financial instruments
-61
99

change in fair value of financial assets and liabilities
114
94

operating profit before changes in working capital
3023
2 162

-increase/decrease in inventories
-847
843

-increase/decrease in trade and other receivables and

advances paid
-743
340

increase/-decrease in trade and other payables and

advances received
592
-259

cash flows from operations before income tax
2025
3 086

income taxes paid
-367
-365

cash flows from operating activities
1658
2 721

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 82

en+ group ipjsc

consolidated statement of cash flows

for the year ended 31 december 2024 -continued

year ended 31 december
2024
2 023

note
usd million
usd million

investing activities

proceeds from disposal of property plant and equipment
16
13

acquisition of property plant and equipment
-1842
-1 413

acquisition of intangible assets
-36
-35

cash paid for investment in equity securities measured at

fair value through profit and loss
−
-5

cash received from / -paid for other investments
2
-69

interest received
146
84

dividends from associates and joint ventures
416
−

dividends from financial assets
2
23

prepayment for acquisition of a joint venture
−
-13

acquisition of a joint venture
-303
−

contribution to associates and joint ventures
-22
-5

change in restricted cash
−
1

cash flows used in investing activities
-1621
-1 419

financing activities

proceeds from borrowings
4340
6 103

repayment of borrowings
-3805
-7 662

acquisition of non-controlling interest
16-a
−
-3

interest paid
-929
-682

restructuring fees
-23
-31

settlement of derivative financial instruments
63
-2

cash flows used in financing activities
-354
-2 277

net decrease in cash and cash equivalents
-317
-975

cash and cash equivalents at beginning of the year

excluding restricted cash
2345
3 474

effect of exchange rate changes on cash and cash equivalents
-147
-154

cash and cash equivalents at end of the year

excluding restricted cash
1881
2 345

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
2024 H2
2023 H2
change
revenue
1 390 055 021
1 370 479 398
+1.4%
gross_profit
420 650 823
307 066 725
+37.0%
operating_profit
142 905 513
96 367 680
+48.3%
profit_before_tax
148 883 632
81 959 309
+81.7%
profit_financial
-47 445 389
-84 766 134
percent_profit
42 131 506
11 227 303
+275.3%
percent_loss
-89 576 895
-95 993 437
net_income
127 912 770
66 989 572
+90.9%
EBITDA
214 358 270
167 941 734
+27.6%
EBIT
142 905 513
96 367 680
+48.3%
EBITDAR
214 358 270
167 941 734
+27.6%

amortization
71 452 757
71 574 054
-0.2%
dividend
-189 782
-2 526 143
investing_net_cashflow
-153 817 953
-132 762 853
financial_cashflow
-33 591 336
-213 038 066
total_cashflow
-30 080 377
-91 221 833

thousands RUB
2024 H2
2023 H2
change
Revenue
752 617 021
808 157 398
-6.9%
H1
637 438 000
562 322 000
Gross profit
231 625 632
186 387 078
+24.3%
Net income
41 026 551
15 876 376
+158.4%
H1
86 886 219
51 113 196
Operating profit
48 574 498
50 736 413
-4.3%
H1
94 331 015
45 631 267
Amortization
38 586 706
42 774 625
-9.8%
H1
32 866 051
28 799 429
EBITDA
87 161 270
93 510 734
-6.8%
H1
127 197 000
74 431 000
Profit before tax
36 031 417
32 621 949
+10.5%
Profit financial
-45 720 376
-65 077 516
Percent profit
9 083 875
-2 824 965
Percent loss
-54 804 250
-62 252 551
Dividend
-8 202
-364 256
Investing net cashflow
-115 504 490
-89 061 842
Financial cashflow
16 888 013
-66 801 821
Total cashflow
-15 040 188
-45 610 917
thousands RUB
2024 H2
 
change
Total equity
766 969 977
Total assets
2 793 446 398
Net debt
1 373 896 106
cash_equivalents
191 462 875
investments
13 523 400
credit
1 094 480 291
derivative_liabilities
2 643 672
minority_interest
481 758 419
Прочие параметры (до вычета)
2024 H2
income
costOfSales
-969 404 198
-1 063 412 674
commercialGeneralAdminCosts
-92 044 056
-81 772 187
otherOperatingCosts
-35 489 151
-15 718 224
financialProfitPositive
42 131 506
11 227 303
+275.3%
financialLossNegative
-89 576 895
-95 993 437
incomeTax
-20 970 862
-14 969 737
nonControllingInterests
33 401 554
11 227 303
+197.5%
balance
shorttermReserves
453 288 103
323 037 000
+40.3%
shorttermPrepayment
81 648 799
53 583 480
+52.4%
shorttermAssetsTotal
921 319 762
756 132 480
+21.8%
PropertyPlantEquipment
1 090 514 783
946 249 920
+15.2%
goodwill
195 326 704
188 490 960
+3.6%
longtermOtherInvestments
22 166 175
30 722 400
-27.9%
longtermPrepaymentMade
26 741 761
27 379 080
-2.3%
shorttermLiabilitiesTradePayables
179 057 952
123 702 840
+44.7%
shorttermLiabilitiesPrepaymentReceived
55 313 757
30 632 040
+80.6%
shorttermLiabilitiesCredit
587 810 346
233 761 320
+151.5%
shorttermLiabilitiesTotal
871 191 670
433 005 120
+101.2%
longtermLiabilitiesCredit
506 669 945
765 981 720
-33.9%
longtermLiabilitiesOther
15 963 713
17 710 560
-9.9%
longtermLiabilitiesTotal
673 526 333
904 955 400
-25.6%
capitalAuthorized
154 146 425
136 985 760
+12.5%
capitalAdditional
934 741 482
830 679 480
+12.5%
capitalRetainedProfit
172 550 451
72 468 720
+138.1%
cashflow
cashflowSaleOfPPE
664 235
cashflowPurchaseOfIntangibleAssets
-3 416 068
-3 274 630
cashflowLoansReceived
411 825 981
571 001 896
-27.9%
cashflowLoansPaid
-361 059 414
-716 863 268
cashflowEffectOfExchangeRate
-20 970 862
7 952 673
-363.7%