BERLING S.A. financials
BERLING S.A.
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400WYPPSMRIML5S23 Financial statements
(PLN, as reported — unscaled; 99 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 75.9M | PLN 90.3M |
| Cost of sales | PLN 52.5M | PLN 59.7M |
| Gross profit | PLN 23.4M | PLN 30.6M |
| Other income | PLN 357.0K | PLN 1.5M |
| Operating profit (EBIT) | PLN 8.8M | PLN 18.5M |
| Finance costs | PLN 984.0K | PLN 1.2M |
| Profit before tax | PLN 8.9M | PLN 17.3M |
| Income tax expense | PLN 1.8M | PLN 3.3M |
| Profit for the year | PLN 7.1M | PLN 14.0M |
| — attributable to owners | PLN 7.1M | PLN 14.0M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | PLN 7.1M | PLN 14.0M |
| Per share | ||
| Basic EPS | PLN 0.42 | PLN 0.80 |
| Diluted EPS | PLN 0.41 | PLN 0.80 |
| Free cash flow / share | PLN 0.07 | PLN -0.98 |
| Cash flow statement | ||
| Cash generated from operations | PLN 5.5M | -PLN 14.4M |
| Net cash from operating activities | PLN 2.8M | -PLN 16.6M |
| Net cash from investing activities | -PLN 9.2M | -PLN 9.3M |
| Purchase of PP&E (capex) | PLN 1.6M | PLN 595.0K |
| Net cash from financing activities | -PLN 32.9M | -PLN 619.0K |
| Proceeds from borrowings | PLN 8.3M | PLN 0 |
| Lease liability payments | PLN 843.0K | PLN 613.0K |
| Net change in cash | -PLN 39.4M | -PLN 26.5M |
| Balance sheet | ||
| Total assets | PLN 117.9M | PLN 143.5M |
| Non-current assets | PLN 27.2M | PLN 22.1M |
| Property, plant & equipment | PLN 6.2M | PLN 4.9M |
| Intangible assets & goodwill | PLN 6.0M | PLN 6.0M |
| Current assets | PLN 90.7M | PLN 121.4M |
| Inventories | PLN 71.8M | PLN 57.2M |
| Trade & other receivables | PLN 7.4M | PLN 17.8M |
| Cash & equivalents | PLN 5.7M | PLN 45.0M |
| Total equity | PLN 97.3M | PLN 130.4M |
| — attributable to owners | PLN 97.3M | PLN 130.4M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 804.0K | PLN 386.0K |
| Current liabilities | PLN 19.8M | PLN 12.8M |
| Trade & other payables | PLN 10.0M | PLN 11.0M |
| Deferred tax liabilities | PLN 229.0K | PLN 215.0K |
| Derived metrics | ||
| Free cash flow | PLN 1.2M | -PLN 17.2M |
| Operating margin | 11.6% | 20.4% |
| Net margin | 9.4% | 15.5% |
| Return on equity | 7.3% | 10.7% |
| Cash conversion ratio | 0.39× | -1.19× |
| Capex coverage | 1.71× | -27.84× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 14.7M | -PLN 26.8M |
| Adjustments For Decrease Increase In Trade Account Receivable | PLN 10.4M | -PLN 8.7M |
| Adjustments For Depreciation and Amortisation Expense | PLN 1.6M | PLN 1.3M |
| Adjustments For Fair Value Gains Losses | PLN 684.0K | -PLN 761.0K |
| Adjustments For Increase Decrease In Trade Account Payable | -PLN 506.0K | PLN 2.8M |
| Adjustments For Interest Expense | PLN 221.0K | PLN 14.0K |
| Adjustments For Interest Income | PLN 167.0K | PLN 11.0K |
| Adjustments For Reconcile Profit Loss | -PLN 3.4M | -PLN 31.6M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.42 | PLN 0.80 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Changes In Equity | -PLN 33.1M | PLN 14.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 7.1M | PLN 14.0M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | PLN 8.3M | PLN 0 |
| Current Provisions For Employee Benefits | PLN 388.0K | PLN 520.0K |
| Current Tax Assets Current | PLN 12.0K | PLN 0 |
| Current Tax Liabilities Current | PLN 273.0K | PLN 600.0K |
| Deferred Tax Assets | PLN 2.2M | PLN 1.2M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.41 | PLN 0.80 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 117.9M | PLN 143.5M |
| Finance Income | PLN 1.0M | PLN 3.0K |
| General and Administrative Expense | PLN 4.7M | PLN 4.4M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 2.7M | PLN 2.2M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 39.4M | -PLN 26.5M |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 40.2M | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 3.0K | PLN 14.0K |
| Interest Paid Classified As Financing Activities | PLN 383.0K | PLN 17.0K |
| Investment Property | PLN 11.5M | PLN 10.1M |
| Issued Capital | PLN 17.6M | PLN 17.6M |
| Liabilities | PLN 20.6M | PLN 13.2M |
| Noncurrent Provisions For Employee Benefits | PLN 92.0K | PLN 0 |
| Other Adjustments For Noncash Items | -PLN 1.0M | PLN 601.0K |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 534.0K | PLN 1.3M |
| Other Current Financial Liabilities | PLN 912.0K | PLN 668.0K |
| Other Current Nonfinancial Assets | PLN 108.0K | PLN 135.0K |
| Other Current Nonfinancial Liabilities | PLN 4.0K | PLN 2.0K |
| Other Expense By Function | PLN 815.0K | PLN 190.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 167.0K | PLN 11.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 163.0K | PLN 46.0K |
| Other Noncurrent Financial Liabilities | PLN 481.0K | PLN 167.0K |
| Other Noncurrent Nonfinancial Assets | PLN 6.0K | PLN 7.0K |
| Other Noncurrent Nonfinancial Liabilities | PLN 2.0K | PLN 4.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 40.2M | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 34.0K | PLN 58.0K |
| Profit Loss From Continuing Operations | PLN 7.1M | PLN 14.0M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Investment Property | PLN 7.8M | PLN 8.8M |
| Reserve of Sharebased Payments | PLN 907.0K | PLN 907.0K |
| Retained Earnings | PLN 103.9M | PLN 96.8M |
| Selling Expense | PLN 9.3M | PLN 9.1M |
| Share Premium | PLN 15.9M | PLN 15.9M |
| Treasury Shares | PLN 40.9M | PLN 729.0K |
Methodology
Every line item above is a fact tagged in BERLING S.A.'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.