Brand 24 S.A. financials
Brand 24 S.A.
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400F9H85OZDT0UK18 Financial statements
(PLN, as reported — unscaled; 108 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 22.2M | PLN 15.8M |
| Cost of sales | PLN 8.6M | PLN 6.9M |
| Gross profit | PLN 13.5M | PLN 8.9M |
| Distribution costs | PLN 5.4M | PLN 4.3M |
| Administrative expenses | PLN 4.6M | PLN 3.3M |
| Operating profit (EBIT) | PLN 2.8M | PLN 759.3K |
| Finance costs | PLN 1.1M | PLN 329.9K |
| Profit before tax | PLN 2.2M | PLN 484.1K |
| Income tax expense | PLN 663.5K | PLN 220.2K |
| Profit for the year | PLN 1.5M | PLN 263.8K |
| — attributable to owners | PLN 1.5M | PLN 263.8K |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | PLN 1.5M | PLN 240.4K |
| Per share | ||
| Basic EPS | PLN 0.70 | PLN 0.12 |
| Diluted EPS | PLN 0.67 | PLN 0.12 |
| Free cash flow / share | PLN 0.79 | PLN 0.58 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 5.2M | PLN 3.4M |
| Net cash from investing activities | -PLN 2.8M | -PLN 1.3M |
| Net cash from financing activities | -PLN 1.7M | -PLN 1.4M |
| Proceeds from borrowings | PLN 1.2M | PLN 3.2M |
| Repayments of borrowings | PLN 1.5M | PLN 3.2M |
| Lease liability payments | PLN 1.1M | PLN 1.0M |
| Net change in cash | PLN 674.9K | PLN 758.9K |
| Balance sheet | ||
| Total assets | PLN 14.2M | PLN 11.4M |
| Non-current assets | PLN 9.1M | PLN 8.4M |
| Property, plant & equipment | PLN 138.1K | PLN 73.5K |
| Current assets | PLN 5.1M | PLN 3.0M |
| Trade & other receivables | PLN 853.5K | PLN 712.4K |
| Cash & equivalents | PLN 2.4M | PLN 1.7M |
| Total equity | PLN 6.6M | PLN 4.5M |
| — attributable to owners | PLN 6.6M | PLN 4.5M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 2.9M | PLN 2.5M |
| Long-term borrowings | PLN 350.0K | PLN 0 |
| Lease liabilities (non-current) | PLN 348.4K | PLN 1.1M |
| Current liabilities | PLN 4.7M | PLN 4.4M |
| Lease liabilities (current) | PLN 819.9K | PLN 988.3K |
| Deferred tax liabilities | PLN 546.5K | PLN 414.9K |
| Derived metrics | ||
| Free cash flow | PLN 1.8M | PLN 1.3M |
| Operating margin | 12.6% | 4.8% |
| Net margin | 7.0% | 1.7% |
| Return on equity | 23.4% | 5.9% |
| Cash conversion ratio | 3.36× | 12.90× |
| Capex coverage | 1.54× | 1.59× |
| Other reported items | ||
| Adjustments For Decrease Increase In Other Assets | PLN 60.8K | PLN 37.0K |
| Adjustments For Decrease Increase In Other Operating Receivables | -PLN 1.1M | -PLN 291.6K |
| Adjustments For Depreciation and Amortisation Expense | PLN 2.5M | PLN 2.2M |
| Adjustments For Finance Income Cost | -PLN 183.4K | -PLN 311.1K |
| Adjustments For Increase Decrease In Other Liabilities | PLN 613.4K | PLN 330.0K |
| Adjustments For Increase Decrease In Trade Account Payable | PLN 297.6K | PLN 174.1K |
| Adjustments For Provisions | PLN 379.4K | PLN 25.5K |
| Adjustments For Reconcile Profit Loss | PLN 3.6M | PLN 3.1M |
| Adjustments For Sharebased Payments | PLN 601.9K | PLN 427.2K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 132.6K | -PLN 44.8K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 0.70 | PLN 0.12 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Changes In Equity | PLN 2.1M | PLN 671.4K |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 1.5M | PLN 240.4K |
| Current Accruals and Current Deferred Income Including Current Contract Liabilities | PLN 1.7M | PLN 1.1M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 5.1M | PLN 3.0M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 292.9K | PLN 999.4K |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 4.7M | PLN 4.4M |
| Current Prepaid Expenses | PLN 519.3K | PLN 185.9K |
| Current Provisions For Employee Benefits | PLN 169.7K | PLN 77.4K |
| Current Tax Assets Current | PLN 0 | PLN 0 |
| Current Tax Liabilities Current | PLN 84.6K | PLN 13.5K |
| Deferred Tax Assets | PLN 494.9K | PLN 893.4K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 0.67 | PLN 0.12 |
| 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 14.2M | PLN 11.4M |
| Expense From Sharebased Payment Transactions With Employees | PLN 601.9K | PLN 427.2K |
| Finance Income | PLN 477.8K | PLN 54.8K |
| Increase Decrease In Cash and Cash Equivalents | PLN 674.9K | PLN 758.9K |
| Increase Decrease Through Sharebased Payment Transactions | PLN 601.9K | PLN 427.2K |
| Intangible Assets Other Than Goodwill | PLN 7.3M | PLN 5.5M |
| Interest Paid Classified As Financing Activities | PLN 183.4K | PLN 311.1K |
| Issue of Equity | PLN 1.2K | PLN 3.8K |
| Issued Capital | PLN 220.8K | PLN 219.6K |
| Liabilities | PLN 7.6M | PLN 6.9M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Noncurrent Accruals and Noncurrent Deferred Income Including Noncurrent Contract Liabilities | PLN 1.7M | PLN 1.0M |
| Other Adjustments To Reconcile Profit Loss | -PLN 17.6K | -PLN 21.9K |
| Other Comprehensive Income | -PLN 28.4K | -PLN 23.5K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -PLN 28.4K | -PLN 23.5K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -PLN 28.4K | -PLN 23.5K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Current Liabilities | PLN 98.1K | PLN 101.0K |
| Other Current Receivables | PLN 1.3M | PLN 328.8K |
| Other Expense By Function | PLN 168.8K | PLN 77.4K |
| Other Gains Losses | PLN 42.6K | PLN 12.3K |
| Other Inflows Outflows of Cash Classified As Financing Activities | -PLN 120.5K | PLN 0 |
| Other Noncurrent Assets | PLN 8.7K | PLN 4.4K |
| Other Noncurrent Receivables | PLN 67.3K | PLN 67.3K |
| Other Shortterm Provisions | PLN 263.5K | PLN 108.0K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 10.4K | PLN 2.3K |
| Proceeds From Government Grants Classified As Investing Activities | PLN 571.2K | PLN 876.8K |
| Proceeds From Issuing Shares | PLN 1.2K | PLN 3.8K |
| Profit Loss From Continuing Operations | PLN 1.5M | PLN 263.8K |
| 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 3.4M | PLN 2.1M |
| Reserve of Exchange Differences On Translation | -PLN 58.2K | -PLN 29.8K |
| Reserve of Sharebased Payments | PLN 5.2M | PLN 4.6M |
| Retained Earnings | -PLN 6.6M | -PLN 8.2M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 1.1M | PLN 1.9M |
| Share Premium | PLN 7.8M | PLN 7.8M |
| Trade and Other Current Payables To Trade Suppliers | PLN 1.3M | PLN 998.9K |
Methodology
Every line item above is a fact tagged in Brand 24 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.