BOWIM S.A. financials
BOWIM S.A.
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400FOXC7GHTOUR230 Financial statements
(PLN, as reported — unscaled; 147 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 2.76B | PLN 2.26B |
| Other income | PLN 5.5M | PLN 2.6M |
| Employee benefits expense | PLN 39.4M | PLN 42.7M |
| Raw materials & consumables used | PLN 472.0M | PLN 396.4M |
| Depreciation & amortisation | PLN 7.3M | PLN 6.4M |
| Operating profit (EBIT) | PLN 174.7M | PLN 228.1M |
| Finance costs | PLN 54.3M | PLN 37.1M |
| Profit before tax | PLN 142.4M | PLN 195.9M |
| Income tax expense | PLN 30.9M | PLN 42.6M |
| Profit for the year | PLN 111.5M | PLN 153.3M |
| — attributable to owners | PLN 109.6M | PLN 150.9M |
| — attributable to NCI | PLN 2.0M | PLN 2.5M |
| Total comprehensive income | PLN 111.5M | PLN 153.3M |
| Cash flow statement | ||
| Cash generated from operations | PLN 101.6M | PLN 78.6M |
| Net cash from operating activities | PLN 88.0M | PLN 40.2M |
| Net cash from investing activities | PLN 3.2M | -PLN 13.2M |
| Purchase of PP&E (capex) | PLN 3.1M | PLN 7.8M |
| Net cash from financing activities | -PLN 81.2M | -PLN 24.0M |
| Dividends paid | PLN 43.0M | PLN 2.1M |
| Proceeds from borrowings | PLN 7.8M | PLN 3.3M |
| Repayments of borrowings | PLN 26.0M | PLN 11.2M |
| Lease liability payments | PLN 3.7M | PLN 2.9M |
| Net change in cash | PLN 10.0M | PLN 2.9M |
| Balance sheet | ||
| Total assets | PLN 631.1M | PLN 676.4M |
| Non-current assets | PLN 168.4M | PLN 173.6M |
| Property, plant & equipment | PLN 122.9M | PLN 125.2M |
| Intangible assets & goodwill | PLN 1.3M | PLN 1.3M |
| Current assets | PLN 462.6M | PLN 502.8M |
| Inventories | PLN 239.2M | PLN 258.0M |
| Trade & other receivables | PLN 195.8M | PLN 232.9M |
| Cash & equivalents | PLN 19.3M | PLN 9.3M |
| Total equity | PLN 334.8M | PLN 266.1M |
| — attributable to owners | PLN 326.3M | PLN 259.7M |
| Non-controlling interests | PLN 8.4M | PLN 6.5M |
| Non-current liabilities | PLN 95.3M | PLN 105.4M |
| Current liabilities | PLN 201.0M | PLN 304.9M |
| Trade & other payables | PLN 194.9M | PLN 291.4M |
| Deferred tax liabilities | PLN 14.9M | PLN 11.3M |
| Derived metrics | ||
| Free cash flow | PLN 84.9M | PLN 32.3M |
| Operating margin | 6.3% | 10.1% |
| Net margin | 4.0% | 6.8% |
| Return on equity | 33.3% | 57.6% |
| Cash conversion ratio | 0.79× | 0.26× |
| Capex coverage | 28.20× | 5.13× |
| Other reported items | ||
| Accruals | PLN 764.4K | PLN 764.4K |
| Accruals Classified As Noncurrent | PLN 10.1M | PLN 10.9M |
| Adjustments For Decrease Increase In Inventories | -PLN 18.8M | PLN 128.8M |
| Adjustments For Decrease Increase In Trade Account Receivable | -PLN 25.4M | PLN 138.0M |
| Adjustments For Depreciation and Amortisation Expense | PLN 7.3M | PLN 6.4M |
| Adjustments For Fair Value Gains Losses | PLN 0 | PLN 0 |
| Adjustments For Finance Costs | PLN 0 | PLN 5.3M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -PLN 3.4M | -PLN 8.5M |
| Adjustments For Income Tax Expense | -PLN 30.9M | -PLN 42.6M |
| Adjustments For Increase Decrease In Trade Account Payable | PLN 60.8M | -PLN 160.7M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 211.7K | PLN 139.5K |
| Adjustments For Provisions | -PLN 3.6M | PLN 195.2K |
| Adjustments For Reconcile Profit Loss | -PLN 23.2M | -PLN 11.7M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | PLN 0 |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 5.61 | PLN 7.73 |
| Capital Reserve | PLN 50.3M | PLN 30.3M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | PLN 119.2M | PLN 184.2M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Changes In Inventories of Finished Goods and Work In Progress | PLN 14.4M | -PLN 21.9M |
| Cost of Merchandise Sold | PLN 1.96B | PLN 1.52B |
| Current Accrued Expenses and Other Current Liabilities | PLN 25.7K | PLN 193.6K |
| Current Financial Liabilities At Amortised Cost | PLN 4.3M | PLN 9.9M |
| Current Prepaid Expenses | PLN 1.6M | PLN 1.7M |
| Current Provisions For Employee Benefits | PLN 28.0K | PLN 40.2K |
| Current Tax Assets Current | PLN 6.5M | PLN 578.1K |
| Current Tax Expense Income | PLN 29.2M | PLN 42.5M |
| Current Tax Liabilities Current | PLN 23.9K | PLN 67.7K |
| Deferred Tax Assets | PLN 2.5M | PLN 562.9K |
| Deferred Tax Expense Income Relating To Tax Rate Changes Or Imposition of New Taxes | PLN 1.6M | PLN 71.9K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 5.61 | PLN 7.73 |
| 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 631.1M | PLN 676.4M |
| Finance Income | PLN 22.0M | PLN 4.9M |
| Gains Losses On Disposals of Investments | PLN 0 | PLN 0 |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Net of Tax | PLN 0 | PLN 0 |
| Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | 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 Tax Relating To Financial Assets Measured At Fair Value Through Other Comprehensive Income | — | -PLN 2.5K |
| Income Taxes Paid Refund Classified As Operating Activities | -PLN 35.7M | -PLN 43.1M |
| Increase Decrease In Cash and Cash Equivalents | PLN 10.0M | PLN 2.9M |
| Increase Decrease In Working Capital | -PLN 17.6M | -PLN 105.7M |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | PLN 0 |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | PLN 0 |
| Increase Decrease Through Transfer Between Revaluation Reserve and Retained Earnings | PLN 30.3K | PLN 55.3K |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 0 | — |
| Increase Decrease Through Treasury Share Transactions | — | -PLN 3.8M |
| Inflows of Cash From Investing Activities | PLN 6.3M | PLN 220.5K |
| Intangible Assets Other Than Goodwill | PLN 11.1M | PLN 9.8M |
| Interest Paid Classified As Financing Activities | PLN 22.3M | PLN 5.0M |
| Interest Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Interest Received Classified As Operating Activities | PLN 22.1M | PLN 4.7M |
| Investment Property | PLN 26.9M | PLN 32.8M |
| Issued Capital | PLN 2.0M | PLN 2.0M |
| Liabilities | PLN 296.3M | PLN 410.3M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Longterm Miscellaneous Other Provisions | PLN 0 | PLN 0 |
| Miscellaneous Other Operating Expense | PLN 27.5M | PLN 21.9M |
| Noncurrent Accrued Income Other Than Noncurrent Contract Assets | PLN 345.1K | PLN 187.6K |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Noncurrent Financial Liabilities At Amortised Cost | PLN 69.9M | PLN 82.8M |
| Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss Designated Upon Initial Recognition | PLN 0 | PLN 0 |
| Noncurrent Provisions For Employee Benefits | PLN 426.9K | PLN 377.7K |
| Other Adjustments For Noncash Items | PLN 0 | PLN 0 |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | -PLN 5.1M | PLN 0 |
| Other Adjustments To Reconcile Profit Loss | PLN 0 | PLN 0 |
| 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 Before Tax Gains Losses On Revaluation | PLN 16.2K | PLN 55.0K |
| Other Current Financial Assets | PLN 151.3K | PLN 362.8K |
| Other Expense By Nature | PLN 1.5M | PLN 1.4M |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 6.2M | PLN 460.2K |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Inflows Outflows of Cash Classified As Operating Activities | PLN 0 | PLN 0 |
| Other Noncurrent Financial Assets | PLN 3.3M | PLN 3.7M |
| Other Noncurrent Liabilities | PLN 0 | PLN 0 |
| Other Shortterm Provisions | PLN 929.4K | PLN 2.5M |
| Other Work Performed By Entity and Capitalised | PLN 4.4M | PLN 163.6K |
| Outflows of Cash From Investing Activities | PLN 3.1M | PLN 13.4M |
| Payments For Share Issue Costs | PLN 0 | PLN 0 |
| Payments From Changes In Ownership Interests In Subsidiaries | PLN 0 | PLN 0 |
| Payments of Other Equity Instruments | PLN 0 | PLN 0 |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 3.8M |
| Proceeds From Disposal Or Maturity of Availableforsale Financial Assets | PLN 0 | PLN 0 |
| Proceeds From Issuing Other Equity Instruments | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Proceeds From Sales of Investment Property | PLN 6.2M | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 156.1K | PLN 220.5K |
| Profit Loss From Continuing Operations | PLN 111.5M | PLN 153.3M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Other Longterm Assets Classified As Investing Activities | PLN 0 | PLN 5.6M |
| Restricted Cash and Cash Equivalents | PLN 14.8M | PLN 5.6M |
| Retained Earnings | PLN 242.2M | PLN 195.5M |
| Revaluation Surplus | PLN 9.0M | PLN 9.0M |
| Revenue From Rendering of Services | PLN 2.4M | PLN 3.1M |
| Revenue From Sale of Goods | PLN 2.75B | PLN 2.26B |
| Services Expense | PLN 60.0M | PLN 60.3M |
| Share Premium | PLN 52.3M | PLN 52.3M |
| Statutory Reserve | PLN 650.5K | PLN 650.5K |
| Tax Expense Other Than Income Tax Expense | PLN 3.0M | PLN 3.0M |
| Treasury Shares | PLN 30.1M | PLN 30.1M |
Methodology
Every line item above is a fact tagged in BOWIM 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.