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Промежуточная консолидированная финансовая отчетность по МСФО или иным международно признанным стандартам

Эталон [ETLN]

Опубликован: 2022-09-19 (2022 H1)
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Y ( year )
code
2022
2021

revenue
2110
32 740
39 884
revenue

cost of sales
21AX
-22 982
-26 086
costOfSales

gross profit
2100
9 758
13 798
F: 2100 = 2110 + 21AX
gross_profit

general and administrative expenses
2220
-2 558
-2 453
commercialGeneralAdminCosts

selling expenses
22EX
-1 980
-1 964

impairment loss on trade and other receivables
22DX
-132
-167

gain from bargain purchase
22CX
12 038
-

other income
22BX
1 218
389

other expenses
22AX
-950
-3 142

results from operating activities
2200
17 394
6 461
F: 2200 = 2100 + 2220 + 22EX + 22DX + 22CX + 22BX + 22AX
operating_profit

finance income – interest revenue
24GX
2 525
644
profit_financial | financialProfitPositive

finance income – other
24FX
68
65
profit_financial

finance costs
24EX
-6 863
-4 414
profit_financial | financialLossNegative

net finance costs
24DX
-4 270
-3 705
profit_financial

share of loss of equity accounted investees
24CX
-38
-

profit before income tax
24BX
13 086
2 756
profit_before_tax

income tax expense
24AX
-1 414
-1 461
incomeTax

profit for the period
2400
11 672
1 295
F: 2400 = 24BX + 24AX
net_income

total comprehensive income for the period
----
11 672
1 295

profit attributable to
----
0
0

owners of the company
----
11 663
1 295

non-controlling interest
----
9
-
nonControllingInterests

profit for the period
----
11 672
1 295

total comprehensive income attributable to
----
0
0

owners of the company
----
11 663
1 295

non-controlling interest
----
9
-

total comprehensive income for the period
----
11 672
1 295

earnings per share
----
0
0

basic and diluted earnings per share -rub
----
30.42
4.10

Валюта: RUB
Размерность: млн
Длина периода: 6m
assets

non-current assets

property plant and equipment
11AX
4 494
4 050
PropertyPlantEquipment

intangible assets
11BX
194
-
longtermIntangibleAssets

investment property
11CX
405
416
longtermOtherInvestments

other long-term investments
1190
795
1 489
longtermPrepaymentMade

trade and other receivables
11DX
2 847
3 345

deferred tax assets
1180
9 548
7 347

total non-current assets
1100
18 283
16 647
F: 1100 = 11AX + 11BX + 11CX + 1190 + 11DX + 1180

current assets

inventories under construction and
----
0
0

development
12AX
108 812
95 431
shorttermReserves

inventories - finished goods
12BX
19 360
13 023

other inventories
12CX
5 935
1 699

advances paid to suppliers
12DX
12 747
10 857

costs to obtain contracts
12EX
1 176
892

contract assets
12FX
32 772
25 332

trade receivables
12GX
6 378
6 308

other receivables
12HX
8 744
6 243

income tax receivable
12IX
1 098
953

short-term investments
12JX
53
126
investments

cash and cash equivalents
12KX
39 194
44 587
cash_equivalents

total current assets
1200
236 269
205 451
F: 1200 = 12AX + 12BX + 12CX + 12DX + 12EX + 12FX + 12GX + 12HX + 12IX + 12JX + 12KX
shorttermAssetsTotal

total assets
1600
254 552
222 098
F: 1600 = 1100 + 1200
total_assets

equity and liabilities

equity

share capital
1310
2
2
capitalAuthorized

share premium
13AX
26 367
26 367

reserve for own shares
1360
-1
-1

retained earnings
13BX
46 655
34 992
capitalRetainedProfit

total equity attributable to equity holders of
----
0
0

the company
130S
73 023
61 360
F: 130S = 1310 + 13AX + 1360 + 13BX
total_equity

non-controlling interest
13CX
204
-
minority_interest

total equity
1300
73 227
61 360
F: 1300 = 130S + 13CX

etalon group plc
----
0
0

consolidated condensed interim statement of financial position as at 30 june 2022
----
0
0

mln rub
----
0
0

note
17AX
30 june 2022
31 december 2021

non-current liabilities

loans and borrowings
1410
75 626
67 132
credit | longtermLiabilitiesCredit

trade and other payables
14AX
23 733
31 230

provisions
14BX
418
117

deferred tax liabilities
1420
7 745
7 428

total non-current liabilities
1400
107 522
105 907
F: 1400 = 1410 + 14AX + 14BX + 1420
longtermLiabilitiesTotal

current liabilities

loans and borrowings
1510
20 968
16 306
credit | shorttermLiabilitiesCredit

trade and other payables
15AX
36 013
23 692
shorttermLiabilitiesTradePayables

contract liabilities
15BX
14 948
14 157
shorttermLiabilitiesPrepaymentReceived

income tax payable
15CX
602
158

provisions
15DX
1 272
518

total current liabilities
1500
73 803
54 831
F: 1500 = 1510 + 15AX + 15BX + 15CX + 15DX
shorttermLiabilitiesTotal

total equity and liabilities
1700
254 552
222 098
F: 1700 = 1300 + 1400 + 1500

Валюта: RUB
Размерность: млн
Y ( year )
2022
2021

operating activities

profit for the period
11 672
1 295

adjustments for

depreciation including right-of-use assets
273
233

loss/-gain on disposal of property plant and equipment
60
-108

gain on disposal of investment property
-
-178

-gain/loss on disposal of inventories under construction and

development
-55
6

-reversal/impairment loss on inventories
-842
1 803

impairment loss on trade and other receivables advances paid

to suppliers and investments
75
135

share of loss of equity accounted investees
38
-

loss on disposal of subsidiary
-
20

gain from bargain purchase
-12 038
-

significant financing component from contracts with

customers recognised in revenue
-121
-2 759

savings on escrow-backed loans recognised in revenue
-802
-423

finance costs net
4 270
3 705

income tax expense
1 414
1 461

cash from operating activities before changes in working
3 944
5 190

capital and provisions

change in inventories
-14 724
3 242

change in accounts receivable
1 075
-3 421

change in accounts payable
2 401
2 062

change in provisions
617
449

change in contract assets
-8 788
-5 237

change in contract liabilities
-674
-6 266

cash used in operating activities
-16 149
-3 981

income tax paid
-1 149
-1 231

interest paid
-4 385
-2 097

net cash used in operating activities
-21 683
-7 309

etalon group plc

consolidated condensed interim statement of cash flows for the six months ended 30 june 2022

six months ended 30 june

mln rub notes
2022
2 021

investing activities

proceeds from disposal of property plant and equipment
31
195

proceeds from disposal of investment property
6
296

interest received
680
496

acquisition of property plant and equipment
-331
-236

loans given
31
-1

loans repaid
-30
72

proceeds from disposal of subsidiaries net of cash disposed of
-
28

acquisition of investment in associates and joint ventures
-156
-

acquisition of subsidiary net of cash acquired
533
-

acquisition of other investments
-3
-6

disposal of other investments
45
125

net cash from investing activities
806
969

financing activities

proceeds from borrowings
22 739
17 855

repayments of borrowings
-6 493
-7 361

payments for lease liabilities excluding interest
-590
-707

proceeds from issue of share capital net
-
11 003

net cash from financing activities
15 656
20 790

net -decrease/increase in cash and cash equivalents
-5 221
14 450

cash and cash equivalents at the beginning of the period
44 587
25 830

effect of exchange rate fluctuations
-172
-300

cash and cash equivalents at the end of the period
39 194
39 980

Валюта: RUB
Размерность: млн
Длина периода: 6m

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

 

тысячи рублей
2022 H1
2021 H1
изменение
Revenue
32 740 000
39 884 000
-17.9%
Gross profit
9 758 000
13 798 000
-29.3%
Net income
11 672 000
1 295 000
+801.3%
Operating profit
17 394 000
6 461 000
+169.2%
Amortization
273 000
233 000
+17.2%
EBITDA
17 667 000
6 694 000
+163.9%
Profit before tax
13 086 000
2 756 000
+374.8%
Profit financial
-8 540 000
-7 410 000
Percent profit
68 000
65 000
+4.6%
Percent loss
-4 270 000
-3 705 000
Dividend
-6 493 000
-7 361 000
Operating cashflow
-21 683 000
-7 309 000
тысячи рублей
2022 H1
 
изменение
Total equity
73 023 000
61 360 000
+19.0%
Total assets
254 552 000
222 098 000
+14.6%
Net debt
57 551 000
38 725 000
+48.6%
cash_equivalents
39 194 000
44 587 000
-12.1%
investments
53 000
126 000
-57.9%
credit
96 594 000
83 438 000
+15.8%
minority_interest
204 000
0
Прочие параметры (до вычета)
2022 H1
income
costOfSales
-22 982 000
-26 086 000
commercialGeneralAdminCosts
-2 558 000
-2 453 000
financialProfitPositive
2 525 000
644 000
+292.1%
financialLossNegative
-6 863 000
-4 414 000
incomeTax
-1 414 000
-1 461 000
nonControllingInterests
9 000
0
balance
shorttermReserves
108 812 000
95 431 000
+14.0%
shorttermAssetsTotal
236 269 000
205 451 000
+15.0%
PropertyPlantEquipment
4 494 000
4 050 000
+11.0%
longtermIntangibleAssets
194 000
0
longtermOtherInvestments
405 000
416 000
-2.6%
longtermPrepaymentMade
795 000
1 489 000
-46.6%
shorttermLiabilitiesTradePayables
36 013 000
23 692 000
+52.0%
shorttermLiabilitiesPrepaymentReceived
14 948 000
14 157 000
+5.6%
shorttermLiabilitiesCredit
20 968 000
16 306 000
+28.6%
shorttermLiabilitiesTotal
73 803 000
54 831 000
+34.6%
longtermLiabilitiesCredit
75 626 000
67 132 000
+12.7%
longtermLiabilitiesTotal
107 522 000
105 907 000
+1.5%
capitalAuthorized
2 000
2 000
0.0%
capitalRetainedProfit
46 655 000
34 992 000
+33.3%
cashflow
cashflowSaleOfPPE
60 000
cashflowPurchaseOfOtherFinancial
-156 000
cashflowSaleOfOtherFinancial
6 000
296 000
-98.0%
cashflowLoansReceived
22 739 000
17 855 000
+27.4%
cashflowEffectOfExchangeRate
-172 000
-300 000
netChangeCash
-5 393 000
netChangeReserves
13 381 000
netChangeAccountsPayable
12 321 000