Comarch S.A. financials

Comarch S.A.

Country: PL Reporting currency: PLN Latest annual report: 2023-12-31

LEI: 2594001MNJ3BH1UVVG70

Financial statements (PLN, as reported — unscaled; 109 line items across 2 annual periods)

Line item	2023	2022
Income statement
Revenue	PLN 1.82B	PLN 1.86B
Cost of sales	PLN 1.39B	PLN 1.37B
Gross profit	PLN 428.6M	PLN 489.2M
Other income	PLN 42.6M	PLN 31.1M
Distribution costs	PLN 202.4M	PLN 193.3M
Administrative expenses	PLN 142.1M	PLN 143.0M
Operating profit (EBIT)	PLN 96.3M	PLN 147.6M
Net finance income / (cost)	PLN 56.1M	PLN 5.8M
Profit before tax	PLN 152.3M	PLN 153.4M
Income tax expense	PLN 58.4M	PLN 54.8M
Profit for the year	PLN 93.9M	PLN 98.6M
— attributable to owners	PLN 100.6M	PLN 107.8M
— attributable to NCI	-PLN 6.7M	-PLN 9.3M
Total comprehensive income	PLN 73.0M	PLN 114.9M
Per share
Basic EPS	PLN 12.37	PLN 13.26
Diluted EPS	PLN 12.37	PLN 13.26
Free cash flow / share	PLN 22.14	PLN 4.53
Cash flow statement
Cash generated from operations	PLN 262.7M	PLN 216.6M
Net cash from operating activities	PLN 212.1M	PLN 164.0M
Net cash from investing activities	-PLN 67.9M	-PLN 75.6M
Purchase of PP&E (capex)	PLN 44.1M	PLN 130.3M
Purchase of intangibles	PLN 15.5M	PLN 24.2M
Net cash from financing activities	-PLN 96.3M	-PLN 35.9M
Dividends paid	PLN 32.5M	PLN 32.5M
Proceeds from borrowings	PLN 20.9M	PLN 81.9M
Repayments of borrowings	PLN 53.7M	PLN 58.6M
Lease liability payments	PLN 26.2M	PLN 24.8M
Net change in cash	PLN 48.0M	PLN 52.5M
Balance sheet
Total assets	PLN 2.26B	PLN 2.27B
Non-current assets	PLN 917.2M	PLN 976.5M
Property, plant & equipment	PLN 636.2M	PLN 684.6M
Right-of-use assets	PLN 85.5M	PLN 85.3M
Intangible assets & goodwill	PLN 45.8M	PLN 45.8M
Current assets	PLN 1.32B	PLN 1.30B
Inventories	PLN 107.4M	PLN 85.9M
Trade & other receivables	PLN 510.6M	PLN 535.3M
Cash & equivalents	PLN 523.9M	PLN 498.3M
Total equity	PLN 1.32B	PLN 1.28B
— attributable to owners	PLN 1.32B	PLN 1.28B
Non-controlling interests	-PLN 4.6M	PLN 2.2M
Non-current liabilities	PLN 222.5M	PLN 256.3M
Long-term borrowings	PLN 89.6M	PLN 127.5M
Lease liabilities (non-current)	PLN 68.2M	PLN 70.2M
Current liabilities	PLN 721.2M	PLN 736.0M
Lease liabilities (current)	PLN 22.1M	PLN 21.1M
Trade & other payables	PLN 281.0M	PLN 277.7M
Deferred tax liabilities	PLN 60.0M	PLN 52.7M
Derived metrics
Free cash flow	PLN 168.0M	PLN 33.7M
Operating margin	5.3%	7.9%
Net margin	5.2%	5.3%
Return on equity	7.1%	7.7%
Cash conversion ratio	2.26×	1.66×
Capex coverage	4.81×	1.26×
Other reported items
Adjustments For Decrease Increase In Inventories	-PLN 20.8M	PLN 6.0M
Adjustments For Decrease Increase In Trade Account Receivable	PLN 109.6M	-PLN 101.8M
Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss	PLN 95.7M	PLN 93.8M
Adjustments For Finance Costs	PLN 6.6M	PLN 3.7M
Adjustments For Reconcile Profit Loss	PLN 168.9M	PLN 118.0M
Adjustments For Unrealised Foreign Exchange Losses Gains	-PLN 2.6M	PLN 9.7M
Cash and Cash Equivalents If Different From Statement of Financial Position	PLN 523.6M	PLN 498.2M
Cash Payments For Future Contracts Forward Contracts Option Contracts and Swap Contracts Classified As Investing Activities	PLN 1.0K	PLN 11.7M
Cash Receipts From Future Contracts Forward Contracts Option Contracts and Swap Contracts Classified As Investing Activities	PLN 10.2M	PLN 73.1M
Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities	PLN 0	PLN 450.0K
Comprehensive Income Attributable To Noncontrolling Interests	-PLN 6.7M	-PLN 9.3M
Comprehensive Income Attributable To Owners of Parent	PLN 79.8M	PLN 124.1M
Current Borrowings and Current Portion of Noncurrent Borrowings	PLN 39.1M	PLN 44.7M
Current Contract Liabilities	PLN 137.6M	PLN 146.0M
Current Derivative Financial Assets	PLN 27.0M	PLN 2.3M
Current Derivative Financial Liabilities	PLN 0	PLN 5.2M
Current Financial Assets Availableforsale	PLN 576.0K	PLN 27.0K
Current Provisions	PLN 213.1M	PLN 213.8M
Current Receivables From Contracts With Customers	PLN 140.2M	PLN 166.8M
Current Tax Assets Current	PLN 13.2M	PLN 6.8M
Current Tax Liabilities Current	PLN 28.2M	PLN 27.5M
Deferred Tax Assets	PLN 29.0M	PLN 30.5M
Dividends Recognised As Distributions To Owners Per Share	—	PLN 4000.00
Effect of Exchange Rate Changes On Cash and Cash Equivalents	PLN 22.6M	PLN 7.9M
Equity and Liabilities	PLN 2.26B	PLN 2.27B
Income Taxes Paid Refund Classified As Operating Activities	PLN 50.6M	PLN 52.6M
Intangible Assets Other Than Goodwill	PLN 64.5M	PLN 69.1M
Interest Paid Classified As Investing Activities	PLN 4.5M	PLN 2.2M
Interest Received Classified As Investing Activities	PLN 3.9M	PLN 355.0K
Investment Property	PLN 36.7M	PLN 37.3M
Issued Capital	PLN 8.1M	PLN 8.1M
Liabilities	PLN 943.7M	PLN 992.3M
Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	PLN 23.7M	PLN 0
Noncurrent Derivative Financial Assets	PLN 8.5M	PLN 9.7M
Noncurrent Derivative Financial Liabilities	PLN 0	PLN 2.2M
Noncurrent Prepayments	PLN 3.6M	PLN 5.9M
Noncurrent Provisions For Employee Benefits	PLN 3.8M	PLN 3.2M
Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow	-PLN 52.2M	-PLN 21.5M
Other Comprehensive Income	-PLN 20.8M	PLN 16.3M
Other Comprehensive Income Net of Tax Exchange Differences On Translation Other Than Translation of Foreign Operations	-PLN 20.8M	PLN 16.3M
Other Current Financial Liabilities	PLN 0	PLN 0
Other Expense By Nature	PLN 30.5M	PLN 36.3M
Other Inflows Outflows of Cash Classified As Financing Activities	-PLN 200.0K	PLN 412.0K
Other Noncurrent Financial Assets	PLN 825.0K	PLN 1.2M
Other Noncurrent Financial Liabilities	PLN 0	PLN 0
Other Noncurrent Payables	PLN 805.0K	PLN 436.0K
Other Noncurrent Receivables	PLN 6.6M	PLN 7.0M
Other Reserves	PLN 58.6M	PLN 58.6M
Proceeds From Sales of Intangible Assets Classified As Investing Activities	PLN 1.8M	PLN 1.8M
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities	PLN 2.3M	PLN 15.9M
Purchase of Financial Instruments Classified As Investing Activities	PLN 21.5M	PLN 1.0M
Purchase of Investment Property	PLN 5.0M	PLN 46.0K
Reserve of Exchange Differences On Translation	PLN 33.7M	PLN 54.5M
Restricted Cash and Cash Equivalents	PLN 14.2M	PLN 8.2M
Retained Earnings	PLN 1.14B	PLN 1.07B
Share Premium	PLN 84.4M	PLN 84.4M

Methodology

Every line item above is a fact tagged in Comarch 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.