DECORA SPÓŁKA AKCYJNA financials

DECORA SPÓŁKA AKCYJNA

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

LEI: 2594002F8HC0D6K6JI94

Financial statements (PLN, as reported — unscaled; 110 line items across 2 annual periods)

Line item	2023	2022
Income statement
Revenue	PLN 570.9M	PLN 545.7M
Cost of sales	PLN 361.3M	PLN 368.0M
Gross profit	PLN 209.6M	PLN 177.7M
Other income	PLN 5.3M	PLN 12.4M
Distribution costs	PLN 105.3M	PLN 109.9M
Administrative expenses	PLN 20.1M	PLN 16.9M
Operating profit (EBIT)	PLN 84.1M	PLN 55.0M
Finance costs	PLN 4.3M	PLN 6.2M
Profit before tax	PLN 86.1M	PLN 48.8M
Income tax expense	PLN 19.1M	PLN 8.3M
Profit for the year	PLN 66.9M	PLN 40.6M
— attributable to owners	PLN 66.9M	PLN 40.6M
— attributable to NCI	PLN 0	PLN 0
Total comprehensive income	PLN 65.3M	PLN 45.6M
Cash flow statement
Net cash from operating activities	PLN 113.0M	PLN 41.5M
Net cash from investing activities	-PLN 43.7M	-PLN 94.7M
Net cash from financing activities	-PLN 64.5M	PLN 75.3M
Dividends paid	PLN 21.1M	PLN 21.1M
Proceeds from borrowings	PLN 0	PLN 99.7M
Repayments of borrowings	PLN 33.7M	PLN 0
Lease liability payments	PLN 340.0K	PLN 2.1M
Net change in cash	PLN 4.8M	PLN 22.1M
Balance sheet
Total assets	PLN 467.5M	PLN 472.1M
Non-current assets	PLN 259.4M	PLN 237.2M
Property, plant & equipment	PLN 211.1M	PLN 185.9M
Right-of-use assets	PLN 7.8M	PLN 8.6M
Intangible assets & goodwill	PLN 33.8M	PLN 33.8M
Current assets	PLN 208.1M	PLN 234.9M
Inventories	PLN 94.5M	PLN 117.0M
Trade & other receivables	PLN 73.4M	PLN 72.8M
Cash & equivalents	PLN 29.7M	PLN 28.5M
Total equity	PLN 301.5M	PLN 262.2M
— attributable to owners	PLN 301.5M	PLN 262.2M
Non-controlling interests	PLN 0	PLN 0
Non-current liabilities	PLN 80.1M	PLN 58.8M
Current liabilities	PLN 85.9M	PLN 151.1M
Derived metrics
Free cash flow	PLN 68.8M	-PLN 53.4M
Operating margin	14.7%	10.1%
Net margin	11.7%	7.4%
Return on equity	22.2%	15.5%
Cash conversion ratio	1.69×	1.02×
Capex coverage	2.55×	0.44×
Other reported items
Adjustments For Decrease Increase In Inventories	PLN 22.4M	-PLN 1.8M
Adjustments For Decrease Increase In Trade and Other Receivables	PLN 15.9M	-PLN 3.5M
Adjustments For Depreciation and Amortisation Expense	PLN 19.1M	PLN 13.4M
Adjustments For Increase Decrease In Trade and Other Payables	-PLN 19.2M	-PLN 10.5M
Adjustments For Losses Gains On Disposal of Noncurrent Assets	-PLN 321.0K	-PLN 223.0K
Adjustments For Provisions	-PLN 1.6M	PLN 2.2M
Adjustments For Reconcile Profit Loss	PLN 27.0M	-PLN 7.3M
Adjustments For Unrealised Foreign Exchange Losses Gains	PLN 5.3M	PLN 220.0K
Basic Earnings Loss Per Share From Continuing Operations	PLN 6.35	PLN 3.84
Capital Redemption Reserve	PLN 30.5M	PLN 36.0M
Cash Advances and Loans Made To Other Parties Classified As Investing Activities	PLN 500.0K	PLN 0
Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities	PLN 0	PLN 0
Comprehensive Income Attributable To Noncontrolling Interests	PLN 0	PLN 0
Comprehensive Income Attributable To Owners of Parent	PLN 65.3M	PLN 45.6M
Cost of Merchandise Sold	PLN 81.2M	PLN 110.9M
Current Provisions For Employee Benefits	PLN 2.6M	PLN 2.4M
Current Secured Bank Loans Received and Current Portion of Noncurrent Secured Bank Loans Received	PLN 11.9M	PLN 67.1M
Current Tax Assets Current	PLN 1.9M	PLN 631.0K
Deferred Tax Assets	PLN 586.0K	PLN 1.9M
Diluted Earnings Loss Per Share From Continuing Operations	PLN 6.35	PLN 3.84
Effect of Exchange Rate Changes On Cash and Cash Equivalents	PLN 3.6M	PLN 42.0K
Equity and Liabilities	PLN 467.5M	PLN 472.1M
Finance Income	PLN 6.2M	PLN 0
Gains Losses On Exchange Differences On Translation Net of Tax	PLN 456.0K	-PLN 517.0K
Income Taxes Paid Refund Classified As Operating Activities	PLN 17.3M	PLN 8.1M
Increase Decrease In Cash and Cash Equivalents	PLN 1.2M	PLN 22.0M
Increase Decrease Through Appropriation of Retained Earnings	-PLN 21.1M	-PLN 21.1M
Increase Decrease Through Transactions With Owners	PLN 118.0K	-PLN 118.0K
Increase Decrease Through Transfers and Other Changes Equity	PLN 0	PLN 0
Increase Decrease Through Treasury Share Transactions	-PLN 5.6M	PLN 0
Inflows of Cash From Investing Activities	PLN 1.0M	PLN 222.0K
Intangible Assets Other Than Goodwill	PLN 378.0K	PLN 698.0K
Interest Paid Classified As Financing Activities	PLN 3.9M	PLN 1.2M
Issued Capital	PLN 527.0K	PLN 527.0K
Liabilities	PLN 166.0M	PLN 209.9M
Noncurrent Financial Assets At Amortised Cost	PLN 504.0K	PLN 0
Noncurrent Portion of Noncurrent Secured Bank Loans Received	PLN 75.0M	PLN 54.4M
Noncurrent Provisions For Employee Benefits	PLN 982.0K	PLN 558.0K
Other Adjustments For Noncash Items	-PLN 1.3M	-PLN 124.0K
Other Comprehensive Income	PLN 2.5M	PLN 6.1M
Other Comprehensive Income Net of Tax Cash Flow Hedges	-PLN 2.1M	PLN 5.6M
Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments	-PLN 2.1M	PLN 5.6M
Other Current Assets	PLN 2.6M	PLN 4.0M
Other Current Financial Liabilities	PLN 1.1M	PLN 1.7M
Other Current Payables	PLN 10.0M	PLN 6.9M
Other Current Receivables	PLN 6.0M	PLN 12.0M
Other Expense By Function	PLN 5.5M	PLN 8.3M
Other Inflows Outflows of Cash Classified As Financing Activities	PLN 21.0K	PLN 0
Other Inflows Outflows of Cash Classified As Operating Activities	PLN 0	PLN 0
Other Noncurrent Assets	PLN 5.2M	PLN 6.3M
Other Noncurrent Financial Liabilities	PLN 4.1M	PLN 3.8M
Other Shortterm Provisions	PLN 58.0K	PLN 2.3M
Outflows of Cash From Investing Activities	PLN 44.7M	PLN 95.0M
Payments To Acquire Or Redeem Entitys Shares	PLN 5.4M	PLN 118.0K
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities	PLN 1.0M	PLN 222.0K
Profit Loss From Continuing Operations	PLN 66.9M	PLN 40.6M
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 44.2M	PLN 95.0M
Purchase of Treasury Shares	-PLN 118.0K	PLN 118.0K
Reclassification Adjustments On Exchange Differences On Translation Net of Tax	PLN 324.0K	-PLN 517.0K
Reserve of Exchange Differences On Translation	-PLN 5.0M	-PLN 5.4M
Reserve of Gains and Losses On Hedging Instruments That Hedge Investments In Equity Instruments	PLN 3.0M	PLN 5.2M
Reserve of Sharebased Payments	PLN 1.4M	PLN 3.5M
Retained Earnings	PLN 94.2M	PLN 65.3M
Retained Earnings Profit Loss For Reporting Period	PLN 66.9M	PLN 40.6M
Share Issue Related Cost	—	PLN 0
Trade and Other Current Payables To Trade Suppliers	PLN 60.2M	PLN 70.7M
Treasury Shares	PLN 0	PLN 118.0K

Methodology

Every line item above is a fact tagged in DECORA 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.