ALTUS Spolka Akcyjna financials
ALTUS Spolka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400I3CQZRPFFK6Q84 Financial statements
(PLN, as reported — unscaled; 120 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 54.2M | PLN 41.6M |
| Raw materials & consumables used | PLN 232.0K | PLN 231.0K |
| Depreciation & amortisation | PLN 985.0K | PLN 981.0K |
| Operating profit (EBIT) | PLN 2.5M | PLN 10.5M |
| Finance costs | PLN 253.0K | PLN 4.0M |
| Profit before tax | PLN 14.5M | PLN 10.6M |
| Income tax expense | PLN 4.2M | PLN 2.5M |
| Profit for the year | PLN 10.3M | PLN 8.1M |
| — attributable to owners | PLN 9.2M | PLN 6.4M |
| — attributable to NCI | PLN 1.1M | PLN 1.7M |
| Total comprehensive income | PLN 10.3M | PLN 8.1M |
| Per share | ||
| Basic EPS | PLN 0.22 | PLN 0.16 |
| Diluted EPS | PLN 0.22 | PLN 0.16 |
| Free cash flow / share | PLN 0.18 | PLN 0.09 |
| Cash flow statement | ||
| Cash generated from operations | PLN 12.1M | PLN 9.3M |
| Net cash from operating activities | PLN 8.8M | PLN 7.5M |
| Net cash from investing activities | -PLN 14.1M | PLN 5.6M |
| Net cash from financing activities | -PLN 1.7M | -PLN 2.0M |
| Dividends paid | PLN 1.0M | PLN 1.3M |
| Lease liability payments | PLN 482.0K | PLN 597.0K |
| Net change in cash | -PLN 7.0M | PLN 11.2M |
| Balance sheet | ||
| Total assets | PLN 161.2M | PLN 142.6M |
| Non-current assets | PLN 8.4M | PLN 6.6M |
| Property, plant & equipment | PLN 924.0K | PLN 1.1M |
| Intangible assets & goodwill | PLN 1.8M | PLN 1.8M |
| Current assets | PLN 152.8M | PLN 136.0M |
| Trade & other receivables | PLN 7.4M | PLN 8.5M |
| Cash & equivalents | PLN 10.0M | PLN 17.0M |
| Total equity | PLN 135.6M | PLN 126.3M |
| — attributable to owners | PLN 120.0M | PLN 111.9M |
| Non-controlling interests | PLN 15.6M | PLN 14.4M |
| Non-current liabilities | PLN 3.4M | PLN 144.0K |
| Lease liabilities (non-current) | PLN 2.4M | PLN 0 |
| Current liabilities | PLN 22.2M | PLN 16.1M |
| Lease liabilities (current) | PLN 439.0K | PLN 212.0K |
| Deferred tax liabilities | PLN 906.0K | PLN 144.0K |
| Derived metrics | ||
| Free cash flow | PLN 8.2M | PLN 4.3M |
| Operating margin | 4.7% | 25.3% |
| Net margin | 19.0% | 19.5% |
| Return on equity | 7.6% | 6.4% |
| Cash conversion ratio | 0.85× | 0.93× |
| Capex coverage | 15.51× | 2.35× |
| Other reported items | ||
| Adjustments For Decrease Increase In Other Assets | PLN 242.0K | PLN 981.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 1.9M | PLN 2.0M |
| Adjustments For Depreciation and Amortisation Expense | PLN 985.0K | PLN 981.0K |
| Adjustments For Finance Income Cost | PLN 6.0M | PLN 3.2M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 1.1M | PLN 6.9M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 5.3M | -PLN 682.0K |
| Adjustments For Provisions | PLN 7.8M | -PLN 7.4M |
| Adjustments For Reconcile Profit Loss | -PLN 2.4M | -PLN 1.3M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | PLN 0 |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.22 | PLN 0.16 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Cancellation of Treasury Shares | PLN 0 | PLN 0 |
| Changes In Equity | PLN 9.3M | PLN 6.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 1.1M | PLN 1.7M |
| Comprehensive Income Attributable To Owners of Parent | PLN 9.2M | PLN 6.4M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 152.8M | PLN 136.0M |
| Current Deferred Income Other Than Current Contract Liabilities | PLN 0 | PLN 0 |
| Current Financial Assets At Fair Value Through Other Comprehensive Income | PLN 0 | PLN 0 |
| Current Financial Assets At Fair Value Through Profit Or Loss | PLN 114.6M | PLN 89.5M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 22.2M | PLN 16.1M |
| Current Prepayments and Current Accrued Income Other Than Current Contract Assets | PLN 3.1M | PLN 3.1M |
| Current Provisions For Employee Benefits | PLN 2.9M | PLN 2.8M |
| Current Tax Assets Current | PLN 1.0K | PLN 0 |
| Current Tax Liabilities Current | PLN 191.0K | PLN 335.0K |
| Deferred Tax Assets | PLN 0 | PLN 240.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.22 | PLN 0.16 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Dividends Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 161.2M | PLN 142.6M |
| Expense By Nature | PLN 44.9M | PLN 34.2M |
| Finance Income | PLN 12.2M | PLN 4.1M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | PLN 0 | PLN 0 |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | PLN 0 | PLN 0 |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 3.4M | PLN 1.8M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 7.0M | PLN 11.2M |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | PLN 1.0K |
| Increase Decrease Through Sharebased Payment Transactions | PLN 0 | PLN 0 |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 0 | PLN 0 |
| Inflows of Cash From Investing Activities | PLN 37.2M | PLN 103.7M |
| Intangible Assets Other Than Goodwill | PLN 1.3M | PLN 1.0M |
| Interest Paid Classified As Financing Activities | PLN 193.0K | PLN 50.0K |
| Interest Received Classified As Investing Activities | PLN 6.2M | PLN 3.2M |
| Investments In Subsidiaries Joint Ventures and Associates | PLN 0 | PLN 0 |
| Issue of Equity | PLN 0 | PLN 0 |
| Issued Capital | PLN 4.1M | PLN 4.1M |
| Liabilities | PLN 25.6M | PLN 16.3M |
| Miscellaneous Other Operating Expense | PLN 7.7M | PLN 7.0M |
| Miscellaneous Other Operating Income | PLN 1.0M | PLN 10.1M |
| Noncurrent Financial Assets At Fair Value Through Other Comprehensive Income | PLN 0 | PLN 0 |
| Noncurrent Financial Assets At Fair Value Through Profit Or Loss | PLN 0 | PLN 0 |
| Noncurrent Prepayments and Noncurrent Accrued Income Other Than Noncurrent Contract Assets | PLN 1.6M | PLN 2.2M |
| Other Adjustments To Reconcile Profit Loss | -PLN 1.0M | -PLN 759.0K |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 |
| Other Current Receivables | PLN 17.7M | PLN 17.9M |
| Other Expense By Nature | PLN 1.4M | PLN 898.0K |
| Other Reserves | PLN 57.6M | PLN 49.1M |
| Other Shortterm Provisions | PLN 7.0M | PLN 34.0K |
| Outflows of Cash From Investing Activities | PLN 51.3M | PLN 98.1M |
| Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations | PLN 2.0K | PLN 2.0K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 31.0M | PLN 100.5M |
| Profit Loss From Continuing Operations | PLN 10.3M | PLN 8.1M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 50.8M | PLN 94.9M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 565.0K | PLN 3.2M |
| Retained Earnings Excluding Profit Loss For Reporting Period | PLN 38.4M | PLN 41.2M |
| Retained Earnings Profit Loss For Reporting Period | PLN 9.2M | PLN 6.4M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 2.8M | PLN 177.0K |
| Services Expense | PLN 27.0M | PLN 21.9M |
| Share Premium | PLN 10.8M | PLN 11.1M |
| Social Security Contributions | PLN 1.5M | PLN 1.3M |
| Tax Expense Other Than Income Tax Expense | PLN 257.0K | PLN 764.0K |
| Trade and Other Payables To Trade Suppliers | PLN 5.1M | PLN 4.9M |
| Treasury Shares | PLN 0 | PLN 0 |
| Wages and Salaries | PLN 13.5M | PLN 8.1M |
Methodology
Every line item above is a fact tagged in ALTUS Spolka 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.