Develia S.A. financials

Develia S.A.

Country: PL Reporting currency: PLN Latest annual report: 2022-12-31

LEI: 259400HUJAX3D4W3RL34

Financial statements (PLN, as reported — unscaled; 107 line items across 2 annual periods)

Line item	2022	2021
Income statement
Revenue	PLN 1.07B	PLN 911.9M
Cost of sales	PLN 706.9M	PLN 630.7M
Gross profit	PLN 361.0M	PLN 281.3M
Other income	PLN 12.1M	PLN 7.2M
Administrative expenses	PLN 50.7M	PLN 46.5M
Operating profit (EBIT)	PLN 289.4M	PLN 219.8M
Finance costs	PLN 26.2M	PLN 18.7M
Profit before tax	PLN 273.2M	PLN 201.7M
Income tax expense	PLN 41.4M	PLN 47.8M
Profit for the year	PLN 231.8M	PLN 153.9M
— attributable to owners	PLN 231.8M	PLN 153.9M
— attributable to NCI	-PLN 1.0K	PLN 0
Total comprehensive income	PLN 232.8M	PLN 154.4M
Per share
Basic EPS	PLN 0.52	PLN 0.34
Diluted EPS	PLN 0.52	PLN 0.34
Cash flow statement
Cash generated from operations	PLN 188.7M	PLN 155.2M
Net cash from operating activities	PLN 170.0M	PLN 86.8M
Net cash from investing activities	PLN 368.6M	-PLN 110.2M
Net cash from financing activities	-PLN 519.2M	-PLN 20.9M
Lease liability payments	PLN 362.0K	PLN 300.0K
Net change in cash	PLN 19.4M	-PLN 44.3M
Balance sheet
Total assets	PLN 2.95B	PLN 3.25B
Non-current assets	PLN 246.7M	PLN 525.5M
Property, plant & equipment	PLN 6.0M	PLN 5.1M
Inventories	PLN 1.66B	PLN 1.57B
Trade & other receivables	PLN 21.4M	PLN 97.3M
Cash & equivalents	PLN 352.1M	PLN 332.8M
Total equity	PLN 1.43B	PLN 1.40B
— attributable to owners	PLN 1.43B	PLN 1.40B
Non-controlling interests	PLN 353.0K	PLN 0
Non-current liabilities	PLN 480.7M	PLN 574.5M
Long-term borrowings	PLN 390.6M	PLN 497.9M
Lease liabilities (non-current)	PLN 4.9M	PLN 17.6M
Lease liabilities (current)	PLN 63.9M	PLN 75.2M
Trade & other payables	PLN 194.7M	PLN 245.8M
Deferred tax liabilities	PLN 70.5M	PLN 47.9M
Derived metrics
Operating margin	27.1%	24.1%
Net margin	21.7%	16.9%
Return on equity	16.2%	11.0%
Cash conversion ratio	0.73×	0.56×
Other reported items
Adjustments For Decrease Increase In Inventories	-PLN 87.6M	-PLN 345.7M
Adjustments For Decrease Increase In Trade and Other Receivables	PLN 68.8M	-PLN 67.7M
Adjustments For Depreciation and Amortisation Expense	PLN 2.0M	PLN 1.6M
Adjustments For Increase Decrease In Trade and Other Payables	-PLN 51.2M	PLN 156.3M
Adjustments For Provisions	-PLN 5.3M	-PLN 1.9M
Adjustments For Reconcile Profit Loss	-PLN 84.5M	-PLN 46.5M
Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method	-PLN 1.1M	-PLN 1.1M
Comprehensive Income Attributable To Noncontrolling Interests	-PLN 1.0K	PLN 0
Comprehensive Income Attributable To Owners of Parent	PLN 232.8M	PLN 154.4M
Current Accruals and Current Deferred Income Including Current Contract Liabilities	PLN 539.1M	PLN 578.1M
Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners	PLN 2.17B	PLN 2.16B
Current Borrowings and Current Portion of Noncurrent Borrowings	PLN 192.6M	PLN 350.8M
Current Derivative Financial Assets	PLN 770.0K	PLN 49.0K
Current Derivative Financial Liabilities	PLN 0	PLN 736.0K
Current Financial Assets At Amortised Cost	PLN 35.0M	PLN 27.1M
Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale	PLN 1.01B	PLN 1.26B
Current Prepaid Expenses	PLN 3.9M	PLN 5.8M
Current Provisions	PLN 9.6M	PLN 6.0M
Current Restricted Cash and Cash Equivalents	PLN 20.0K	PLN 20.0K
Current Tax Assets Current	PLN 2.5M	PLN 4.8M
Current Tax Liabilities Current	PLN 5.6M	PLN 4.1M
Deferred Tax Assets	PLN 15.1M	PLN 10.1M
Dividends Paid To Equity Holders of Parent Classified As Financing Activities	PLN 201.4M	PLN 76.1M
Dividends Recognised As Distributions To Owners of Parent Relating To Prior Years	PLN 201.4M	PLN 76.1M
Dividends Recognised As Distributions To Owners Per Share	—	PLN 0.45
Equity and Liabilities	PLN 2.95B	PLN 3.25B
Finance Income	PLN 11.2M	PLN 1.7M
Gains Losses On Disposals of Property Plant and Equipment	PLN 0	PLN 0
Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income	PLN 132.0K	PLN 201.0K
Income Taxes Paid Refund Classified As Operating Activities	PLN 18.7M	PLN 68.4M
Increase Decrease In Cash and Cash Equivalents	PLN 19.4M	-PLN 44.3M
Increase Decrease Through Acquisition of Subsidiary	PLN 3.1M	—
Increase Decrease Through Appropriation of Retained Earnings	PLN 0	PLN 0
Increase Decrease Through Sharebased Payment Transactions	PLN 0	PLN 4.3M
Inflows of Cash From Investing Activities	PLN 481.3M	PLN 83.3M
Intangible Assets Other Than Goodwill	PLN 1.1M	PLN 433.0K
Interest Paid Classified As Financing Activities	PLN 38.1M	PLN 29.8M
Investment Property	PLN 129.8M	PLN 451.7M
Investments In Joint Ventures Accounted For Using Equity Method	PLN 83.7M	PLN 55.1M
Issued Capital	PLN 447.6M	PLN 447.6M
Liabilities Included In Disposal Groups Classified As Held For Sale	PLN 27.9M	PLN 14.3M
Noncurrent Assets Or Disposal Groups Classified As Held For Sale	PLN 534.9M	PLN 568.5M
Noncurrent Deferred Income Including Noncurrent Contract Liabilities	PLN 0	PLN 4.9M
Noncurrent Derivative Financial Liabilities	PLN 0	PLN 0
Noncurrent Prepayments and Noncurrent Accrued Income Other Than Noncurrent Contract Assets	PLN 1.3M	PLN 509.0K
Noncurrent Provisions	PLN 14.6M	PLN 6.2M
Other Adjustments To Reconcile Profit Loss	-PLN 27.1M	PLN 13.7M
Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities	PLN 53.7M	PLN 105.2M
Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities	PLN 89.1M	PLN 83.3M
Other Comprehensive Income Before Tax Cash Flow Hedges	PLN 1.1M	PLN 652.0K
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax	PLN 968.0K	PLN 451.0K
Other Current Financial Assets	PLN 94.4M	PLN 118.5M
Other Expense By Function	PLN 8.4M	PLN 6.1M
Other Noncurrent Financial Assets	PLN 9.7M	PLN 2.6M
Outflows of Cash From Investing Activities	PLN 112.7M	PLN 193.6M
Proceeds From Issue of Bonds Notes and Debentures	PLN 15.4M	PLN 250.0M
Proceeds From Sales of Investment Property	PLN 392.2M	PLN 1.0K
Proceeds From Sales of Investments Accounted For Using Equity Method	PLN 0	PLN 5.0K
Purchase of Interests In Investments Accounted For Using Equity Method	PLN 29.6M	PLN 56.2M
Purchase of Investment Property	PLN 26.0M	PLN 30.4M
Repayments of Bonds Notes and Debentures	PLN 88.5M	PLN 166.5M
Retained Earnings Profit Loss For Reporting Period	PLN 231.8M	PLN 153.9M
Revenue From Rendering of Services	PLN 54.4M	PLN 88.9M
Revenue From Sale of Goods	PLN 1.01B	PLN 823.0M
Selling Expense	PLN 23.5M	PLN 19.3M
Share of Profit Loss of Joint Ventures Accounted For Using Equity Method	-PLN 1.1M	-PLN 1.1M
Writedowns Reversals of Inventories	PLN 0	-PLN 56.8M

Methodology

Every line item above is a fact tagged in Develia 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.