CIAK Grupa d.d. za upravljanje društvima financials
CIAK Grupa d.d. za upravljanje društvima
Country: HR Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
74780010K3F620YZZ529 Financial statements
(EUR, as reported — unscaled; 99 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €350.6M | €277.8M |
| Other income | €2.5M | €3.7M |
| Employee benefits expense | €66.7M | €48.4M |
| Raw materials & consumables used | €232.1M | €185.9M |
| Depreciation & amortisation | €14.8M | €11.1M |
| Operating profit (EBIT) | €14.7M | €12.1M |
| Net finance income / (cost) | -€4.2M | -€2.5M |
| Finance costs | €4.5M | €2.7M |
| Profit before tax | €10.5M | €9.6M |
| Income tax expense | €1.3M | €2.6M |
| Profit for the year | €9.2M | €7.0M |
| — attributable to owners | €9.3M | €7.0M |
| — attributable to NCI | -€53.0K | -€25.0K |
| Total comprehensive income | €9.0M | €6.8M |
| Per share | ||
| Basic EPS | €0.47 | €0.36 |
| Diluted EPS | €0.47 | €0.36 |
| Cash flow statement | ||
| Cash generated from operations | €20.0M | €15.9M |
| Net cash from operating activities | €14.1M | €11.5M |
| Net cash from investing activities | -€9.2M | -€8.9M |
| Net cash from financing activities | €3.1M | -€2.9M |
| Dividends paid | €3.6M | €3.0M |
| Proceeds from borrowings | €71.5M | €22.2M |
| Repayments of borrowings | €53.9M | €13.9M |
| Lease liability payments | €10.8M | €8.0M |
| Net change in cash | €8.0M | -€357.0K |
| Balance sheet | ||
| Total assets | €303.5M | €222.5M |
| Non-current assets | €90.0M | €65.4M |
| Property, plant & equipment | €37.9M | €31.5M |
| Right-of-use assets | €39.1M | €23.4M |
| Intangible assets & goodwill | €11.1M | €9.3M |
| Current assets | €213.5M | €157.1M |
| Inventories | €135.2M | €95.8M |
| Trade & other receivables | €55.4M | €46.9M |
| Cash & equivalents | €21.7M | €13.7M |
| Total equity | €75.4M | €70.2M |
| — attributable to owners | €75.4M | €70.2M |
| Non-controlling interests | -€66.0K | -€37.0K |
| Non-current liabilities | €96.2M | €56.4M |
| Current liabilities | €131.9M | €95.9M |
| Trade & other payables | €106.7M | €74.7M |
| Deferred tax liabilities | €879.0K | €778.0K |
| Derived metrics | ||
| Operating margin | 4.2% | 4.3% |
| Net margin | 2.6% | 2.5% |
| Return on equity | 12.2% | 10.0% |
| Cash conversion ratio | 1.53× | 1.64× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€30.1M | -€12.2M |
| Adjustments For Decrease Increase In Trade Account Receivable | -€3.9M | -€9.7M |
| Adjustments For Depreciation and Amortisation Expense | €14.8M | €11.1M |
| Adjustments For Finance Costs | €4.1M | €2.5M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €3.7M | €0 |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Inventories | €2.4M | €3.3M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | €865.0K | €2.3M |
| Adjustments For Income Tax Expense | €1.3M | €2.6M |
| Adjustments For Increase Decrease In Trade Account Payable | €25.1M | €10.0M |
| Adjustments For Interest Income | €50.0K | €28.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€689.0K | -€912.0K |
| Adjustments For Provisions | €0 | -€5.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€263.0K | -€144.0K |
| Cash Flows From Used In Decrease Increase In Shortterm Deposits and Investments | €160.0K | -€48.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €29.0M | €27.8M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -€526.0K | €954.0K |
| Changes In Equity | -€3.8M | -€2.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | -€53.0K | -€25.0K |
| Comprehensive Income Attributable To Owners of Parent | €9.0M | €6.8M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | €24.9M | €19.9M |
| Current Tax Assets Current | €811.0K | €308.0K |
| Current Tax Liabilities Current | €222.0K | €1.2M |
| Deferred Tax Assets | €1.1M | €295.0K |
| Equity and Liabilities | €303.5M | €222.5M |
| Finance Income | €258.0K | €244.0K |
| Gain Recognised In Bargain Purchase Transaction | €6.4M | €147.0K |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €3.7M | €0 |
| Income Taxes Paid Refund Classified As Operating Activities | €3.0M | €2.4M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€50.0K | — |
| Increase Decrease Through Sharebased Payment Transactions | €0 | €448.0K |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | €0 |
| Increase Decrease Through Treasury Share Transactions | -€175.0K | -€159.0K |
| Interest Paid Classified As Operating Activities | €2.9M | €2.0M |
| Investment Accounted For Using Equity Method | €317.0K | €315.0K |
| Issued Capital | €26.2M | €26.2M |
| Liabilities | €228.1M | €152.3M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €236.0K | €359.0K |
| Noncurrent Payables | €11.2M | €1.2M |
| Noncurrent Portion of Noncurrent Loans Received | €84.2M | €54.5M |
| Noncurrent Receivables | €288.0K | €300.0K |
| Other Adjustments For Noncash Items | -€2.0K | €439.0K |
| Other Comprehensive Income | -€240.0K | -€242.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€240.0K | -€242.0K |
| Other Current Financial Assets | €83.0K | €27.0K |
| Other Expense By Nature | €27.4M | €24.2M |
| Other Longterm Provisions | €3.0K | €3.0K |
| Other Noncurrent Financial Assets | €178.0K | €365.0K |
| Other Reserves | €126.0K | €183.0K |
| Payments To Acquire Or Redeem Entitys Shares | €175.0K | €159.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €1.5M | €2.7M |
| Retained Earnings | €24.0M | €18.9M |
| Share Premium | €24.5M | €24.5M |
| Statutory Reserve | €769.0K | €454.0K |
| Treasury Shares | €126.0K | €34.0K |
Methodology
Every line item above is a fact tagged in CIAK Grupa d.d. za upravljanje društvima'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 (EUR), 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.