BENEFIT SYSTEMS SPÓŁKA AKCYJNA financials
BENEFIT SYSTEMS SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
2594007UY43JEUOLID52 Financial statements
(PLN, as reported — unscaled; 140 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 1.91B | PLN 954.9M |
| Cost of sales | PLN 1.39B | PLN 774.0M |
| Gross profit | PLN 517.1M | PLN 180.9M |
| Other income | PLN 7.8M | PLN 32.5M |
| Distribution costs | PLN 134.4M | PLN 81.9M |
| Administrative expenses | PLN 156.5M | PLN 121.8M |
| Operating profit (EBIT) | PLN 212.8M | -PLN 4.0M |
| Finance costs | PLN 35.4M | PLN 22.0M |
| Profit before tax | PLN 176.6M | -PLN 17.1M |
| Income tax expense | PLN 37.5M | PLN 6.7M |
| Profit for the year | PLN 139.1M | -PLN 23.9M |
| — attributable to owners | PLN 138.1M | -PLN 25.1M |
| — attributable to NCI | PLN 953.0K | PLN 1.3M |
| Total comprehensive income | PLN 136.0M | -PLN 26.8M |
| Per share | ||
| Basic EPS | PLN 47.08 | PLN -8.86 |
| Diluted EPS | PLN 47.08 | PLN -8.82 |
| Free cash flow / share | PLN 123.20 | PLN 75.35 |
| Cash flow statement | ||
| Cash generated from operations | PLN 459.3M | PLN 249.7M |
| Net cash from operating activities | PLN 439.7M | PLN 240.6M |
| Net cash from investing activities | -PLN 155.1M | -PLN 125.7M |
| Purchase of PP&E (capex) | PLN 75.7M | PLN 36.8M |
| Purchase of intangibles | PLN 47.0M | PLN 37.4M |
| Net cash from financing activities | -PLN 319.3M | -PLN 85.6M |
| Dividends paid | PLN 345.0K | PLN 1.7M |
| Proceeds from borrowings | PLN 50.5M | PLN 0 |
| Repayments of borrowings | PLN 87.7M | PLN 55.2M |
| Lease liability payments | PLN 165.3M | PLN 112.2M |
| Net change in cash | -PLN 34.7M | PLN 29.2M |
| Balance sheet | ||
| Total assets | PLN 2.23B | PLN 2.18B |
| Non-current assets | PLN 1.77B | PLN 1.73B |
| Property, plant & equipment | PLN 294.4M | PLN 327.3M |
| Intangible assets & goodwill | PLN 460.6M | PLN 446.4M |
| Current assets | PLN 466.3M | PLN 452.8M |
| Inventories | PLN 6.5M | PLN 4.4M |
| Trade & other receivables | PLN 236.8M | PLN 193.4M |
| Cash & equivalents | PLN 218.3M | PLN 253.0M |
| Total equity | PLN 725.4M | PLN 601.7M |
| — attributable to owners | PLN 727.0M | PLN 603.7M |
| Non-controlling interests | -PLN 1.6M | -PLN 2.1M |
| Non-current liabilities | PLN 897.0M | PLN 894.8M |
| Long-term borrowings | PLN 60.6M | PLN 91.4M |
| Lease liabilities (non-current) | PLN 789.7M | PLN 748.5M |
| Current liabilities | PLN 611.6M | PLN 684.3M |
| Lease liabilities (current) | PLN 164.9M | PLN 188.3M |
| Deferred tax liabilities | PLN 3.2M | PLN 3.1M |
| Derived metrics | ||
| Free cash flow | PLN 363.9M | PLN 203.8M |
| Operating margin | 11.1% | -0.4% |
| Net margin | 7.3% | -2.5% |
| Return on equity | 19.2% | -4.0% |
| Cash conversion ratio | 3.16× | -10.08× |
| Capex coverage | 5.81× | 6.54× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 2.1M | PLN 75.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 31.8M | -PLN 3.9M |
| Adjustments For Depreciation and Amortisation Expense | PLN 232.1M | PLN 209.1M |
| Adjustments For Fair Value Gains Losses | PLN 1.3M | -PLN 3.1M |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | PLN 0 | PLN 0 |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 2.2M | PLN 8.1M |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 47.5M | PLN 63.5M |
| Adjustments For Interest Expense | PLN 26.7M | PLN 19.0M |
| Adjustments For Interest Income | PLN 2.7M | PLN 3.0M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 7.0M | PLN 5.4M |
| Adjustments For Provisions | PLN 388.0K | -PLN 1.3M |
| Adjustments For Reconcile Profit Loss | PLN 282.7M | PLN 266.8M |
| Adjustments For Sharebased Payments | PLN 0 | PLN 0 |
| Adjustments For Undistributed Profits of Associates | -PLN 2.3M | PLN 956.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 6.2M | -PLN 8.5M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 47.08 | PLN -8.86 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 1.5M | PLN 137.0K |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 36.2M | PLN 58.9M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 952.0K | PLN 1.7M |
| Changes In Equity | PLN 123.7M | PLN 78.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 857.0K | PLN 1.2M |
| Comprehensive Income Attributable To Owners of Parent | PLN 135.2M | -PLN 28.0M |
| Cost of Merchandise Sold | PLN 16.7M | PLN 6.6M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 466.3M | PLN 452.8M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 24.1M | PLN 130.5M |
| Current Contract Liabilities | PLN 23.3M | PLN 12.9M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 611.6M | PLN 684.3M |
| Current Provisions | PLN 3.1M | PLN 2.7M |
| Current Provisions For Employee Benefits | PLN 3.1M | PLN 2.7M |
| Current Tax Assets Current | PLN 482.0K | PLN 491.0K |
| Current Tax Liabilities Current | PLN 9.5M | PLN 2.9M |
| Deferred Tax Assets | PLN 27.9M | PLN 30.3M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 47.08 | PLN -8.82 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | PLN 0 | PLN 0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | PLN 0.00 | PLN 0.00 |
| Dividends Received Classified As Investing Activities | PLN 640.0K | PLN 0 |
| Dividends Recognised As Distributions To Noncontrolling Interests | PLN 345.0K | PLN 1.7M |
| Dividends Recognised As Distributions To Owners Per Share | PLN 0.00 | PLN 0.00 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 2.23B | PLN 2.18B |
| Finance Income | PLN 2.9M | PLN 14.8M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 1.4M | PLN 6.9M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 19.6M | PLN 9.1M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 34.7M | PLN 29.2M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -PLN 5.7M | PLN 5.6M |
| Increase Decrease Through Exercise of Options | PLN 0 | PLN 19.3M |
| Increase Decrease Through Transactions With Owners | -PLN 12.3M | PLN 105.5M |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 6.3M | -PLN 10.2M |
| Increase Decrease Through Treasury Share Transactions | PLN 0 | PLN 92.5M |
| Intangible Assets Other Than Goodwill | PLN 129.0M | PLN 101.3M |
| Interest Paid Classified As Financing Activities | PLN 11.5M | PLN 8.0M |
| Interest Received Classified As Investing Activities | PLN 1.1M | PLN 523.0K |
| Investment Accounted For Using Equity Method | PLN 2.4M | PLN 5.4M |
| Issued Capital | PLN 2.9M | PLN 2.9M |
| Liabilities | PLN 1.51B | PLN 1.58B |
| Noncurrent Contract Liabilities | PLN 0 | PLN 107.0K |
| Noncurrent Provisions | PLN 11.0M | PLN 11.0M |
| Noncurrent Provisions For Employee Benefits | PLN 259.0K | PLN 270.0K |
| Noncurrent Receivables | PLN 9.5M | PLN 10.2M |
| Other Adjustments To Reconcile Profit Loss | PLN 275.0K | PLN 6.1M |
| Other Comprehensive Income | -PLN 3.0M | -PLN 3.0M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -PLN 3.0M | -PLN 3.0M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -PLN 3.0M | -PLN 3.0M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 4.3M | PLN 1.5M |
| Other Current Financial Liabilities | PLN 16.8M | PLN 25.5M |
| Other Expense By Function | PLN 21.3M | PLN 13.8M |
| Other Longterm Provisions | PLN 10.8M | PLN 10.8M |
| Other Noncurrent Financial Assets | PLN 9.7M | PLN 20.6M |
| Other Noncurrent Financial Liabilities | PLN 32.3M | PLN 38.4M |
| Other Shortterm Provisions | PLN 24.0K | PLN 5.0K |
| Payments From Changes In Ownership Interests In Subsidiaries | PLN 4.8M | PLN 20.3M |
| Proceeds From Issue of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 19.3M |
| Proceeds From Other Longterm Assets Classified As Investing Activities | PLN 0 | PLN 0 |
| Proceeds From Sale Or Issue of Treasury Shares | PLN 0 | PLN 92.5M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 2.6M | PLN 5.2M |
| Profit Loss From Continuing Operations | PLN 139.1M | -PLN 23.9M |
| Repayments of Bonds Notes and Debentures | PLN 100.0M | PLN 0 |
| Reserve of Exchange Differences On Translation | -PLN 10.4M | -PLN 7.4M |
| Retained Earnings | PLN 443.1M | PLN 316.9M |
| Revenue From Rendering of Services | PLN 1.88B | PLN 943.6M |
| Revenue From Sale of Goods | PLN 26.9M | PLN 11.3M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 834.2M | PLN 786.5M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -PLN 2.3M | PLN 956.0K |
| Share Premium | PLN 291.4M | PLN 291.4M |
| Treasury Shares | PLN 0 | PLN 0 |
Methodology
Every line item above is a fact tagged in BENEFIT SYSTEMS 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.