BETACOM Spółka Akcyjna financials
BETACOM Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2024-03-31
LEI:
259400BRMBG9E27RG043 Financial statements
(PLN, as reported — unscaled; 146 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 176.9M | PLN 145.8M |
| Cost of sales | PLN 154.8M | PLN 127.5M |
| Gross profit | PLN 22.1M | PLN 18.3M |
| Other income | PLN 1.7M | PLN 3.9M |
| Distribution costs | PLN 15.3M | PLN 14.5M |
| Administrative expenses | PLN 6.2M | PLN 7.9M |
| Operating profit (EBIT) | PLN 2.1M | -PLN 467.0K |
| Finance costs | PLN 584.0K | PLN 511.0K |
| Profit before tax | PLN 1.7M | -PLN 718.0K |
| Income tax expense | PLN 512.0K | PLN 164.0K |
| Profit for the year | PLN 1.2M | -PLN 882.0K |
| — attributable to owners | PLN 1.5M | PLN 64.0K |
| — attributable to NCI | -PLN 357.0K | -PLN 946.0K |
| Total comprehensive income | PLN 1.2M | -PLN 882.0K |
| Per share | ||
| Basic EPS | PLN 0.29 | PLN -0.44 |
| Diluted EPS | PLN 0.29 | PLN -0.44 |
| Free cash flow / share | PLN 1.20 | PLN 3.73 |
| Cash flow statement | ||
| Cash generated from operations | PLN 6.1M | PLN 8.7M |
| Net cash from operating activities | PLN 5.3M | PLN 8.7M |
| Net cash from investing activities | -PLN 7.9M | -PLN 1.6M |
| Purchase of PP&E (capex) | PLN 512.0K | PLN 1.2M |
| Purchase of intangibles | PLN 4.7M | PLN 1.1M |
| Net cash from financing activities | -PLN 3.7M | -PLN 4.8M |
| Dividends paid | PLN 929.0K | PLN 727.0K |
| Proceeds from borrowings | PLN 0 | PLN 0 |
| Repayments of borrowings | PLN 1.4M | PLN 2.6M |
| Lease liability payments | PLN 1.2M | PLN 1.3M |
| Net change in cash | -PLN 6.2M | PLN 2.2M |
| Balance sheet | ||
| Total assets | PLN 49.2M | PLN 47.3M |
| Non-current assets | PLN 14.5M | PLN 14.4M |
| Property, plant & equipment | PLN 2.7M | PLN 3.2M |
| Intangible assets & goodwill | PLN 326.0K | PLN 326.0K |
| Current assets | PLN 34.7M | PLN 32.9M |
| Inventories | PLN 1.4M | PLN 884.0K |
| Trade & other receivables | PLN 22.7M | PLN 18.2M |
| Cash & equivalents | PLN 5.2M | PLN 11.5M |
| Total equity | PLN 20.1M | PLN 19.9M |
| — attributable to owners | PLN 19.2M | PLN 18.6M |
| Non-controlling interests | PLN 925.0K | PLN 1.3M |
| Non-current liabilities | PLN 3.6M | PLN 4.8M |
| Long-term borrowings | PLN 0 | PLN 0 |
| Lease liabilities (non-current) | PLN 645.0K | PLN 957.0K |
| Current liabilities | PLN 25.5M | PLN 22.6M |
| Lease liabilities (current) | PLN 919.0K | PLN 989.0K |
| Trade & other payables | PLN 21.5M | PLN 18.2M |
| Deferred tax liabilities | PLN 0 | PLN 0 |
| Derived metrics | ||
| Free cash flow | PLN 4.8M | PLN 7.5M |
| Operating margin | 1.2% | -0.3% |
| Net margin | 0.7% | -0.6% |
| Return on equity | 5.8% | -4.4% |
| Cash conversion ratio | 4.58× | -9.83× |
| Capex coverage | 10.40× | 7.26× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 535.0K | -PLN 115.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 1.9M | PLN 6.5M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 3.6M | PLN 4.0M |
| Adjustments For Dividend Income | PLN 0 | PLN 0 |
| Adjustments For Fair Value Gains Losses | PLN 0 | PLN 0 |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 3.3M | -PLN 6.4M |
| Adjustments For Interest Expense | PLN 210.0K | PLN 401.0K |
| Adjustments For Interest Income | PLN 97.0K | PLN 0 |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 26.0K | -PLN 25.0K |
| Adjustments For Provisions | PLN 23.0K | -PLN 52.0K |
| Adjustments For Reconcile Profit Loss | PLN 4.4M | PLN 9.4M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | PLN 0 |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.29 | PLN -0.44 |
| 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 4.0M | PLN 0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 25.0K | PLN 62.0K |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 1.5M | PLN 0 |
| Changes In Equity | PLN 233.0K | -PLN 1.6M |
| Comprehensive Income Attributable To Noncontrolling Interests | -PLN 357.0K | -PLN 946.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 1.5M | PLN 64.0K |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 34.7M | PLN 32.9M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 0 | PLN 1.4M |
| Current Contract Assets | PLN 2.4M | PLN 1.7M |
| Current Contract Liabilities | PLN 1.9M | PLN 1.7M |
| Current Government Grants | PLN 1.0M | PLN 109.0K |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 25.5M | PLN 22.6M |
| Current Provisions For Employee Benefits | PLN 18.0K | PLN 9.0K |
| Current Tax Assets Current | PLN 0 | PLN 0 |
| Current Tax Liabilities Current | PLN 93.0K | PLN 205.0K |
| Deferred Tax Assets | PLN 606.0K | PLN 494.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.29 | PLN -0.44 |
| 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 1.0M | PLN 0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | PLN 0.25 | PLN 0.00 |
| Dividends Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Dividends Recognised As Distributions To Owners Per Share | PLN 0.23 | PLN 0.36 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 49.2M | PLN 47.3M |
| Finance Income | PLN 192.0K | PLN 260.0K |
| 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 736.0K | PLN 0 |
| Increase Decrease In Cash and Cash Equivalents | -PLN 6.2M | PLN 2.2M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | PLN 0 |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 0 | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 8.6M | PLN 5.7M |
| Interest Paid Classified As Financing Activities | PLN 210.0K | PLN 268.0K |
| Interest Received Classified As Investing Activities | PLN 4.0K | PLN 0 |
| Investment Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Investment Property | PLN 0 | PLN 0 |
| Issue of Equity | PLN 0 | PLN 0 |
| Issued Capital | PLN 2.0M | PLN 2.0M |
| Liabilities | PLN 29.1M | PLN 27.4M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Contract Liabilities | PLN 2.1M | PLN 3.7M |
| Noncurrent Government Grants | PLN 655.0K | PLN 0 |
| Noncurrent Provisions For Employee Benefits | PLN 175.0K | PLN 161.0K |
| Noncurrent Receivables | PLN 1.6M | PLN 4.2M |
| Other Adjustments To Reconcile Profit Loss | -PLN 216.0K | PLN 5.1M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax Cash Flow Hedges | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | PLN 0 | PLN 0 |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | 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 Financial Assets | PLN 2.8M | PLN 105.0K |
| Other Expense By Function | PLN 128.0K | PLN 302.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 0 | PLN 0 |
| Other Inflows Outflows of Cash Classified As Investing Activities | -PLN 216.0K | PLN 597.0K |
| Other Longterm Provisions | PLN 0 | PLN 0 |
| Other Noncurrent Financial Assets | PLN 628.0K | PLN 412.0K |
| Other Reserves | PLN 0 | PLN 0 |
| Other Shortterm Provisions | PLN 100.0K | PLN 100.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 0 |
| Proceeds From Government Grants Classified As Investing Activities | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 29.0K |
| Proceeds From Sales of Investment Property | PLN 0 | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 26.0K | PLN 0 |
| Profit Loss From Continuing Operations | PLN 1.2M | -PLN 882.0K |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Investment Property | PLN 0 | PLN 0 |
| Retained Earnings | PLN 4.4M | PLN 3.8M |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Share Premium | PLN 12.8M | PLN 12.8M |
| Treasury Shares | PLN 0 | PLN 0 |
Methodology
Every line item above is a fact tagged in BETACOM 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.