CPD SPÓŁKA AKCYJNA financials
CPD SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
2594009QP38B3SQJ5505 Financial statements
(PLN, as reported — unscaled; 94 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 748.0K | PLN 1.4M |
| Cost of sales | -PLN 2.6M | -PLN 326.0K |
| Gross profit | PLN 3.4M | PLN 1.8M |
| Other income | PLN 335.0K | PLN 1.6M |
| Administrative expenses | PLN 10.5M | PLN 10.1M |
| Operating profit (EBIT) | PLN 17.5M | PLN 23.8M |
| Finance costs | PLN 891.0K | PLN 668.0K |
| Profit before tax | PLN 17.6M | PLN 23.5M |
| Income tax expense | PLN 5.7M | -PLN 968.0K |
| Profit for the year | -PLN 13.3M | PLN 31.2M |
| — attributable to owners | -PLN 13.3M | PLN 31.2M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | -PLN 13.5M | PLN 31.2M |
| Per share | ||
| Basic EPS | PLN -1.61 | PLN 2.20 |
| Diluted EPS | PLN -1.61 | PLN 2.20 |
| Free cash flow / share | PLN -0.72 | PLN -0.35 |
| Cash flow statement | ||
| Cash generated from operations | PLN 1.2M | PLN 2.8M |
| Net cash from operating activities | -PLN 5.9M | -PLN 5.0M |
| Net cash from investing activities | PLN 130.1M | PLN 100.1M |
| Purchase of PP&E (capex) | PLN 0 | PLN 13.0K |
| Net cash from financing activities | -PLN 130.1M | -PLN 183.4M |
| Repayments of borrowings | PLN 80.9M | PLN 11.2M |
| Net change in cash | -PLN 5.9M | -PLN 88.3M |
| Balance sheet | ||
| Total assets | PLN 115.5M | PLN 275.3M |
| Non-current assets | PLN 5.7M | PLN 181.7M |
| Property, plant & equipment | PLN 0 | PLN 103.0K |
| Current assets | PLN 109.9M | PLN 93.7M |
| Inventories | PLN 6.6M | PLN 3.9M |
| Trade & other receivables | PLN 2.9M | PLN 3.3M |
| Cash & equivalents | PLN 76.3M | PLN 81.8M |
| Total equity | PLN 81.1M | PLN 144.7M |
| — attributable to owners | PLN 81.1M | PLN 144.7M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 9.0M | PLN 74.4M |
| Current liabilities | PLN 25.4M | PLN 56.2M |
| Trade & other payables | PLN 23.5M | PLN 16.7M |
| Deferred tax liabilities | PLN 8.8M | PLN 14.2M |
| Derived metrics | ||
| Free cash flow | -PLN 5.9M | -PLN 5.0M |
| Operating margin | 2336.8% | 1659.9% |
| Net margin | -1776.7% | 2175.4% |
| Return on equity | -16.4% | 21.5% |
| Cash conversion ratio | 0.45× | -0.16× |
| Capex coverage | — | -385.46× |
| Other reported items | ||
| Adjustments For Reconcile Profit Loss | PLN 14.7M | -PLN 29.0M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 1.45 | PLN 1.73 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN -3.06 | PLN 0.47 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 143.0K |
| Changes In Equity | -PLN 63.5M | -PLN 140.4M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | -PLN 13.5M | PLN 31.2M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 85.8M | PLN 88.9M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 23.5M | PLN 54.0M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 1.45 | PLN 1.73 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN -3.06 | PLN 0.47 |
| Dividends Received Classified As Investing Activities | PLN 11.6M | PLN 9.3M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 388.0K | -PLN 115.0K |
| Equity and Liabilities | PLN 115.5M | PLN 275.3M |
| Finance Income | PLN 1.0M | PLN 358.0K |
| Gains Losses On Disposals of Investment Properties | PLN 382.0K | PLN 827.0K |
| Gains Losses On Fair Value Adjustment Investment Property | -PLN 199.0K | PLN 2.6M |
| Gains Losses On Subsequent Increase In Fair Value Less Costs To Sell Not In Excess of Recognised Cumulative Impairment Loss | PLN 0 | PLN 293.0K |
| Gains Losses Recognised When Control In Subsidiary Is Lost | PLN 0 | -PLN 40.0K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | -PLN 7.4M | -PLN 859.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 5.1M | PLN 5.7M |
| Increase Decrease In Cash and Cash Equivalents | -PLN 5.5M | -PLN 88.4M |
| Interest Paid Classified As Operating Activities | PLN 2.0M | PLN 2.1M |
| Interest Received Classified As Investing Activities | PLN 911.0K | PLN 0 |
| Investment Property | PLN 1.9M | PLN 167.7M |
| Investments In Joint Ventures Accounted For Using Equity Method | PLN 3.7M | PLN 12.8M |
| Issued Capital | PLN 897.0K | PLN 2.6M |
| Liabilities | PLN 34.4M | PLN 130.7M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 1.8M | PLN 2.2M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 24.0M | PLN 4.7M |
| Noncurrent Payables | PLN 0 | PLN 2.6M |
| Noncurrent Receivables | PLN 0 | PLN 494.0K |
| Other Comprehensive Income | -PLN 234.0K | PLN 19.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -PLN 234.0K | PLN 19.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Noncurrent Financial Assets | PLN 0 | PLN 595.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 50.0M | PLN 171.6M |
| Proceeds From Sales of Investment Property | PLN 106.3M | PLN 76.3M |
| Profit Loss From Continuing Operations | PLN 11.9M | PLN 24.4M |
| Profit Loss From Discontinued Operations | -PLN 25.2M | PLN 6.7M |
| Property Management Expense | PLN 652.0K | PLN 745.0K |
| Purchase of Investment Property | PLN 3.6M | PLN 708.0K |
| Purchase of Treasury Shares | PLN 50.0M | PLN 171.6M |
| Reduction of Issued Capital | PLN 0 | — |
| Reserve of Equity Component of Convertible Instruments | -PLN 27.9M | -PLN 27.9M |
| Reserve of Exchange Differences On Translation | -PLN 6.5M | -PLN 6.2M |
| Reserve of Sharebased Payments | PLN 987.0K | PLN 987.0K |
| Retained Earnings | PLN 163.6M | PLN 464.2M |
| Sales and Marketing Expense | PLN 121.0K | PLN 303.0K |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 17.5M | PLN 27.0M |
| Treasury Shares | PLN 50.0M | PLN 289.0M |
Methodology
Every line item above is a fact tagged in CPD 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.