APS Energia Spółka Akcyjna financials
APS Energia Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400E3RDWMIUQHME95 Financial statements
(PLN, as reported — unscaled; 95 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 126.0M | PLN 150.9M |
| Cost of sales | PLN 92.5M | PLN 111.9M |
| Gross profit | PLN 33.5M | PLN 39.0M |
| Other income | PLN 2.0M | PLN 2.6M |
| Distribution costs | PLN 16.1M | PLN 12.2M |
| Administrative expenses | PLN 20.0M | PLN 22.1M |
| Operating profit (EBIT) | -PLN 3.3M | PLN 3.8M |
| Finance costs | PLN 3.8M | PLN 1.8M |
| Profit before tax | -PLN 6.9M | PLN 2.7M |
| Income tax expense | -PLN 135.0K | PLN 2.2M |
| Profit for the year | -PLN 6.8M | PLN 508.0K |
| — attributable to owners | -PLN 6.8M | PLN 508.0K |
| Total comprehensive income | -PLN 9.9M | PLN 1.1M |
| Per share | ||
| Basic EPS | PLN -240.00 | PLN 20.00 |
| Diluted EPS | PLN -240.00 | PLN 20.00 |
| Free cash flow / share | PLN -339.13 | PLN 526.65 |
| Cash flow statement | ||
| Net cash from operating activities | -PLN 8.4M | PLN 15.8M |
| Net cash from investing activities | -PLN 849.0K | -PLN 2.1M |
| Net cash from financing activities | PLN 2.8M | -PLN 8.5M |
| Dividends paid | — | PLN 846.0K |
| Proceeds from borrowings | PLN 8.5M | PLN 3.6M |
| Repayments of borrowings | PLN 2.6M | PLN 7.8M |
| Lease liability payments | PLN 1.6M | PLN 1.4M |
| Net change in cash | -PLN 6.5M | PLN 5.2M |
| Balance sheet | ||
| Total assets | PLN 107.8M | PLN 109.2M |
| Non-current assets | PLN 42.3M | PLN 45.9M |
| Property, plant & equipment | PLN 33.9M | PLN 36.8M |
| Current assets | PLN 65.5M | PLN 63.4M |
| Inventories | PLN 28.7M | PLN 16.5M |
| Trade & other receivables | PLN 23.8M | PLN 28.4M |
| Cash & equivalents | PLN 3.1M | PLN 9.7M |
| Total equity | PLN 46.2M | PLN 56.1M |
| — attributable to owners | PLN 46.2M | PLN 56.1M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 18.5M | PLN 20.1M |
| Current liabilities | PLN 43.1M | PLN 33.0M |
| Trade & other payables | PLN 23.6M | PLN 19.7M |
| Deferred tax liabilities | PLN 3.2M | PLN 3.1M |
| Derived metrics | ||
| Free cash flow | -PLN 9.6M | PLN 13.4M |
| Operating margin | -2.6% | 2.5% |
| Net margin | -5.4% | 0.3% |
| Return on equity | -14.7% | 0.9% |
| Cash conversion ratio | 1.24× | 31.02× |
| Capex coverage | -7.37× | 6.62× |
| Other reported items | ||
| Accruals Classified As Current | PLN 202.0K | PLN 597.0K |
| Accruals Classified As Noncurrent | PLN 1.4M | PLN 1.5M |
| Adjustments For Decrease Increase In Inventories | -PLN 12.2M | PLN 5.5M |
| Adjustments For Decrease Increase In Other Assets | -PLN 967.0K | -PLN 6.1M |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 3.5M | PLN 12.6M |
| Adjustments For Depreciation and Amortisation Expense | PLN 3.7M | PLN 3.9M |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 3.7M | -PLN 3.6M |
| Adjustments For Interest Expense | PLN 1.6M | PLN 2.1M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 173.0K | -PLN 189.0K |
| Adjustments For Provisions | PLN 405.0K | -PLN 356.0K |
| Adjustments For Reconcile Profit Loss | -PLN 1.5M | PLN 13.1M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -PLN 1.6M | -PLN 51.0K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -240.00 | PLN 20.00 |
| Comprehensive Income Attributable To Owners of Parent | -PLN 9.9M | PLN 1.1M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | PLN 8.5M | PLN 1.6M |
| Current Provisions For Employee Benefits | PLN 1.1M | PLN 1.4M |
| Current Tax Assets Current | PLN 105.0K | PLN 22.0K |
| Current Tax Liabilities Current | PLN 60.0K | PLN 423.0K |
| Deferred Tax Assets | PLN 3.5M | PLN 3.1M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -240.00 | PLN 20.00 |
| Equity and Liabilities | PLN 107.8M | PLN 109.2M |
| Finance Income | PLN 125.0K | PLN 738.0K |
| Gains Losses On Exchange Differences On Translation Net of Tax | -PLN 3.1M | PLN 615.0K |
| Intangible Assets Other Than Goodwill | PLN 4.2M | PLN 4.9M |
| Interest Paid Classified As Financing Activities | PLN 1.6M | PLN 2.1M |
| Issued Capital | PLN 5.6M | PLN 5.6M |
| Noncurrent Portion of Noncurrent Loans Received | PLN 41.0K | PLN 940.0K |
| Noncurrent Provisions For Employee Benefits | PLN 363.0K | PLN 266.0K |
| Other Adjustments For Noncash Items | PLN 89.0K | -PLN 591.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -PLN 3.1M | PLN 615.0K |
| Other Current Financial Assets | PLN 559.0K | PLN 350.0K |
| Other Current Financial Liabilities | PLN 1.5M | PLN 1.5M |
| Other Current Nonfinancial Assets | PLN 8.0M | PLN 7.5M |
| Other Current Nonfinancial Liabilities | PLN 6.2M | PLN 6.5M |
| Other Equity Interest | -PLN 5.8M | -PLN 2.7M |
| Other Expense By Function | PLN 2.6M | PLN 3.6M |
| Other Inflows Outflows of Cash Classified As Financing Activities | — | PLN 40.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 238.0K | PLN 91.0K |
| Other Longterm Provisions | PLN 204.0K | PLN 163.0K |
| Other Noncurrent Financial Assets | PLN 690.0K | PLN 1.1M |
| Other Noncurrent Financial Liabilities | PLN 13.3M | PLN 14.2M |
| Other Noncurrent Nonfinancial Assets | PLN 2.0K | PLN 2.0K |
| Other Receivables | PLN 1.3M | PLN 858.0K |
| Other Reserves | PLN 6.4M | PLN 6.4M |
| Other Shortterm Provisions | PLN 1.9M | PLN 1.3M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 58.0K | PLN 206.0K |
| Profit Loss From Continuing Operations | -PLN 6.8M | PLN 508.0K |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 1.1M | PLN 2.4M |
| Retained Earnings | PLN 30.1M | PLN 36.9M |
| Share Premium | PLN 9.8M | PLN 9.8M |
Methodology
Every line item above is a fact tagged in APS Energia 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.