ADIUVO INVESTMENTS SPÓŁKA AKCYJNA financials
ADIUVO INVESTMENTS SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
2594008DGQUKITQSXR04 Financial statements
(PLN, as reported — unscaled; 118 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 990.0K | PLN 173.0K |
| Other income | PLN 902.0K | PLN 62.0K |
| Raw materials & consumables used | PLN 5.0K | PLN 223.0K |
| Depreciation & amortisation | PLN 5.0K | PLN 16.0K |
| Finance costs | PLN 10.0M | PLN 4.8M |
| Profit before tax | -PLN 13.7M | -PLN 47.5M |
| Income tax expense | -PLN 147.0K | PLN 4.0M |
| Profit for the year | -PLN 14.6M | -PLN 57.9M |
| — attributable to owners | -PLN 11.2M | -PLN 55.2M |
| — attributable to NCI | -PLN 3.5M | -PLN 2.7M |
| Total comprehensive income | -PLN 12.4M | -PLN 59.7M |
| Per share | ||
| Basic EPS | PLN -1.16 | PLN -4.40 |
| Diluted EPS | PLN -1.16 | PLN -4.40 |
| Free cash flow / share | PLN -0.39 | PLN -0.59 |
| Cash flow statement | ||
| Net cash from operating activities | -PLN 5.0M | -PLN 7.6M |
| Net cash from investing activities | PLN 106.0K | -PLN 130.0K |
| Purchase of PP&E (capex) | PLN 6.0K | PLN 134.0K |
| Net cash from financing activities | PLN 5.4M | PLN 7.7M |
| Proceeds from borrowings | PLN 4.9M | PLN 9.1M |
| Repayments of borrowings | PLN 2.4M | PLN 4.9M |
| Net change in cash | PLN 558.0K | PLN 1.0K |
| Balance sheet | ||
| Total assets | PLN 2.2M | PLN 6.6M |
| Non-current assets | PLN 482.0K | PLN 4.3M |
| Property, plant & equipment | PLN 10.0K | PLN 163.0K |
| Current assets | PLN 1.7M | PLN 2.2M |
| Inventories | PLN 0 | PLN 73.0K |
| Trade & other receivables | PLN 1.1M | PLN 1.9M |
| Cash & equivalents | PLN 641.0K | PLN 71.0K |
| Total equity | -PLN 44.7M | -PLN 49.0M |
| — attributable to owners | -PLN 49.8M | -PLN 53.4M |
| Non-controlling interests | PLN 5.1M | PLN 4.4M |
| Non-current liabilities | PLN 3.8M | PLN 11.6M |
| Long-term borrowings | PLN 0 | PLN 7.2M |
| Current liabilities | PLN 43.1M | PLN 44.0M |
| Trade & other payables | PLN 15.6M | PLN 8.7M |
| Deferred tax liabilities | PLN 87.0K | PLN 2.5M |
| Derived metrics | ||
| Free cash flow | -PLN 5.0M | -PLN 7.7M |
| Net margin | -1479.4% | -33465.9% |
| Return on equity | 32.8% | 118.2% |
| Cash conversion ratio | 0.34× | 0.13× |
| Capex coverage | -830.00× | -56.83× |
| Other reported items | ||
| Adjustments For Decrease Increase In Contract Assets | PLN 0 | PLN 0 |
| Adjustments For Decrease Increase In Inventories | -PLN 84.0K | -PLN 17.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 1.8M | -PLN 1.2M |
| Adjustments For Depreciation and Amortisation Expense | PLN 7.0K | PLN 100.0K |
| Adjustments For Finance Income Cost | PLN 4.4M | -PLN 2.0M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -PLN 1.5M | -PLN 400.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 7.3M | -PLN 6.9M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 10.0M | -PLN 11.3M |
| Adjustments For Provisions | PLN 9.7M | PLN 2.7M |
| Adjustments For Sharebased Payments | PLN 0 | -PLN 3.5M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | PLN 4.7M | PLN 4.7M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -PLN 1.7M | PLN 4.3M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -1.08 | PLN -3.91 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN -0.08 | PLN -0.49 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 112.0K | PLN 0 |
| Changes In Equity | PLN 4.3M | -PLN 55.0M |
| Changes In Inventories of Finished Goods and Work In Progress | PLN 0 | -PLN 15.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | -PLN 3.5M | -PLN 2.7M |
| Comprehensive Income Attributable To Owners of Parent | -PLN 8.9M | -PLN 57.0M |
| Comprehensive Income From Continuing Operations | -PLN 13.6M | -PLN 51.5M |
| Comprehensive Income From Discontinued Operations | PLN 1.2M | -PLN 8.2M |
| Cost of Merchandise Sold | PLN 2.0K | PLN 15.0K |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 1.7M | PLN 2.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 23.6M | PLN 29.2M |
| Current Financial Assets At Amortised Cost | PLN 0 | PLN 219.0K |
| Current Government Grants | PLN 0 | PLN 1.0M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 43.1M | PLN 44.0M |
| Current Provisions For Employee Benefits | PLN 3.1M | PLN 1.6M |
| Current Tax Liabilities Current | PLN 8.0K | PLN 5.0K |
| Deferred Tax Assets | PLN 87.0K | PLN 1.0M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -1.08 | PLN -3.91 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN -0.08 | PLN -0.49 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 12.0K | PLN 18.0K |
| Equity and Liabilities | PLN 2.2M | PLN 6.6M |
| Expense By Nature | PLN 5.8M | PLN 7.5M |
| Finance Income | PLN 1.6M | PLN 1.8M |
| Gains Losses Recognised When Control In Subsidiary Is Lost | PLN 2.9M | PLN 272.0K |
| Impairment Loss On Receivables Or Contract Assets Arising From Contracts With Customers | PLN 342.0K | PLN 100.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 0 | PLN 32.0M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 0 | -PLN 1.0K |
| Increase Decrease In Cash and Cash Equivalents | PLN 570.0K | PLN 19.0K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 15.0M | PLN 3.9M |
| Increase Decrease Through Sharebased Payment Transactions | PLN 918.0K | PLN 416.0K |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 354.0K | PLN 314.0K |
| Intangible Assets Other Than Goodwill | PLN 0 | PLN 23.0K |
| Investment Accounted For Using Equity Method | PLN 0 | PLN 2.4M |
| Issue of Convertible Instruments | PLN 369.0K | PLN 0 |
| Issued Capital | PLN 1.3M | PLN 1.3M |
| Liabilities | PLN 46.9M | PLN 55.6M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Miscellaneous Other Operating Expense | PLN 2.2M | PLN 1.1M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Financial Assets At Amortised Cost | PLN 0 | PLN 758.0K |
| Noncurrent Government Grants | PLN 1.1M | PLN 1.8M |
| Noncurrent Provisions For Employee Benefits | PLN 0 | PLN 45.0K |
| Other Adjustments For Noncash Items | -PLN 5.9M | PLN 480.0K |
| Other Adjustments To Reconcile Profit Loss | -PLN 2.4M | PLN 328.0K |
| Other Comprehensive Income | PLN 2.3M | -PLN 1.8M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | PLN 2.3M | -PLN 1.8M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | PLN 2.3M | -PLN 1.8M |
| Other Expense By Nature | PLN 66.0K | PLN 198.0K |
| Other Longterm Provisions | PLN 2.6M | PLN 0 |
| Other Noncurrent Financial Assets | PLN 385.0K | PLN 19.0K |
| Other Shortterm Provisions | PLN 941.0K | PLN 3.5M |
| Proceeds From Issuing Shares | PLN 2.9M | PLN 3.5M |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 4.0K |
| Profit Loss From Continuing Operations | -PLN 13.6M | -PLN 51.5M |
| Profit Loss From Discontinued Operations | -PLN 1.1M | -PLN 6.4M |
| Reserve of Exchange Differences On Translation | PLN 0 | -PLN 2.3M |
| Reserve of Sharebased Payments | PLN 2.4M | PLN 1.1M |
| Retained Earnings | -PLN 174.0M | -PLN 174.0M |
| Services Expense | PLN 3.5M | PLN 4.3M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -PLN 4.7M | -PLN 4.7M |
| Share Premium | PLN 120.5M | PLN 120.5M |
| Social Security Contributions | PLN 230.0K | PLN 343.0K |
| Tax Expense Other Than Income Tax Expense | PLN 110.0K | PLN 114.0K |
| Wages and Salaries | PLN 2.0M | PLN 2.4M |
Methodology
Every line item above is a fact tagged in ADIUVO INVESTMENTS SPÓŁKA AKCYJNA's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (PLN), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.