ESOTIQ & HENDERSON SPÓŁKA AKCYJNA financials
ESOTIQ & HENDERSON SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
2594003NDZ9HETT7PH70 Financial statements
(PLN, as reported — unscaled; 117 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 275.5M | PLN 241.8M |
| Cost of sales | PLN 97.5M | PLN 90.2M |
| Gross profit | PLN 178.0M | PLN 151.6M |
| Other income | PLN 4.6M | PLN 7.2M |
| Distribution costs | PLN 134.0M | PLN 117.7M |
| Administrative expenses | PLN 31.0M | PLN 27.1M |
| Operating profit (EBIT) | PLN 16.0M | PLN 13.0M |
| Finance costs | PLN 6.9M | PLN 4.9M |
| Profit before tax | PLN 9.2M | PLN 10.0M |
| Income tax expense | PLN 1.8M | PLN 1.9M |
| Profit for the year | PLN 7.4M | PLN 8.1M |
| — attributable to owners | PLN 7.4M | PLN 8.1M |
| — attributable to NCI | PLN 0 | PLN 0 |
| Total comprehensive income | PLN 7.6M | PLN 7.6M |
| Per share | ||
| Basic EPS | PLN 4.32 | PLN 5.56 |
| Diluted EPS | PLN 3.31 | PLN 3.62 |
| Free cash flow / share | PLN 17.07 | PLN 0.52 |
| Cash flow statement | ||
| Cash generated from operations | PLN 50.4M | PLN 10.1M |
| Net cash from operating activities | PLN 48.0M | PLN 4.9M |
| Net cash from investing activities | -PLN 9.4M | -PLN 6.9M |
| Net cash from financing activities | -PLN 36.0M | -PLN 351.0K |
| Dividends paid | PLN 2.4M | PLN 3.9M |
| Proceeds from borrowings | PLN 487.0K | PLN 20.9M |
| Repayments of borrowings | PLN 16.9M | PLN 1.0M |
| Lease liability payments | PLN 11.7M | PLN 11.4M |
| Net change in cash | PLN 2.6M | -PLN 2.3M |
| Balance sheet | ||
| Total assets | PLN 144.0M | PLN 166.1M |
| Non-current assets | PLN 64.6M | PLN 63.2M |
| Property, plant & equipment | PLN 11.2M | PLN 12.5M |
| Intangible assets & goodwill | PLN 40.0K | PLN 40.0K |
| Current assets | PLN 79.4M | PLN 102.9M |
| Inventories | PLN 50.0M | PLN 75.7M |
| Trade & other receivables | PLN 19.8M | PLN 17.8M |
| Cash & equivalents | PLN 9.0M | PLN 6.4M |
| Total equity | PLN 61.5M | PLN 58.4M |
| — attributable to owners | PLN 61.5M | PLN 58.4M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 24.3M | PLN 26.2M |
| Long-term borrowings | PLN 0 | PLN 875.0K |
| Current liabilities | PLN 58.3M | PLN 81.5M |
| Trade & other payables | PLN 38.1M | PLN 44.7M |
| Deferred tax liabilities | PLN 3.4M | PLN 3.7M |
| Derived metrics | ||
| Free cash flow | PLN 38.1M | PLN 1.2M |
| Operating margin | 5.8% | 5.4% |
| Net margin | 2.7% | 3.3% |
| Return on equity | 12.0% | 13.8% |
| Cash conversion ratio | 6.50× | 0.61× |
| Capex coverage | 4.85× | 1.31× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 25.6M | -PLN 16.2M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 2.1M | -PLN 2.5M |
| Adjustments For Depreciation and Amortisation Expense | PLN 15.6M | PLN 15.2M |
| Adjustments For Finance Income Cost | -PLN 2.4M | -PLN 1.7M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 1.2M | PLN 3.6M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 934.0K | -PLN 1.5M |
| Adjustments For Provisions | PLN 88.0K | -PLN 6.0K |
| Adjustments For Reconcile Profit Loss | PLN 41.2M | PLN 158.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 38.0K | -PLN 25.0K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 4.32 | PLN 5.56 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 2.3M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 40.0K | PLN 90.0K |
| Changes In Equity | PLN 3.0M | -PLN 1.5M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 7.6M | PLN 7.6M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 79.4M | PLN 102.9M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 7.5M | PLN 22.5M |
| Current Derivative Financial Assets | PLN 0 | PLN 0 |
| Current Derivative Financial Liabilities | PLN 6.0K | PLN 405.0K |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 58.3M | PLN 81.5M |
| Current Provisions | PLN 575.0K | PLN 488.0K |
| Current Tax Assets Current | PLN 186.0K | PLN 131.0K |
| Current Tax Liabilities Current | PLN 0 | PLN 0 |
| Deferred Tax Assets | PLN 1.3M | PLN 1.3M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 3.31 | PLN 3.62 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Dividends Recognised As Distributions To Owners Per Share | PLN 1.20 | PLN 2.00 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 144.0M | PLN 166.1M |
| Finance Income | PLN 110.0K | PLN 1.9M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 25.0K | PLN 212.0K |
| Income Tax Relating To Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss | PLN 0 | PLN 0 |
| Income Tax Relating To Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Not Be Reclassified To Profit Or Loss | PLN 0 | PLN 0 |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 2.4M | PLN 5.2M |
| Increase Decrease In Cash and Cash Equivalents | PLN 2.6M | -PLN 2.3M |
| Increase Decrease Through Appropriation of Retained Earnings | -PLN 371.0K | PLN 0 |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 0 | -PLN 7.4M |
| Increase Decrease Through Treasury Share Transactions | -PLN 1.9M | PLN 2.3M |
| Intangible Assets Other Than Goodwill | PLN 25.1M | PLN 18.7M |
| Interest Paid Classified As Financing Activities | PLN 2.9M | PLN 2.5M |
| Issued Capital | PLN 224.0K | PLN 224.0K |
| Liabilities | PLN 82.6M | PLN 107.7M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Receivables | PLN 3.5M | PLN 3.5M |
| Other Adjustments To Reconcile Profit Loss | -PLN 175.0K | -PLN 113.0K |
| Other Comprehensive Income | PLN 250.0K | -PLN 516.0K |
| Other Comprehensive Income Before Tax | PLN 250.0K | -PLN 516.0K |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | PLN 250.0K | -PLN 516.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Before Tax | PLN 250.0K | -PLN 516.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Before Tax | PLN 0 | PLN 0 |
| Other Current Financial Liabilities | PLN 12.1M | PLN 13.4M |
| Other Expense By Function | PLN 1.6M | PLN 836.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 10.0K | -PLN 123.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 24.0K | -PLN 946.0K |
| Other Noncurrent Financial Assets | PLN 0 | PLN 0 |
| Other Noncurrent Financial Liabilities | PLN 18.6M | PLN 21.6M |
| Other Noncurrent Nonfinancial Liabilities | PLN 2.3M | PLN 85.0K |
| Other Reserves | PLN 60.6M | PLN 54.2M |
| Payments To Acquire Or Redeem Entitys Shares | PLN 2.6M | PLN 2.3M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 449.0K | PLN 30.0K |
| Proceeds From Government Grants Classified As Investing Activities | PLN 0 | PLN 0 |
| Profit Loss From Continuing Operations | PLN 7.4M | PLN 8.1M |
| 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 9.9M | PLN 3.8M |
| Retained Earnings | -PLN 1.8M | -PLN 299.0K |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 23.6M | PLN 27.2M |
| Share Premium | PLN 14.8M | PLN 14.8M |
| Treasury Shares | PLN 12.3M | PLN 10.4M |
Methodology
Every line item above is a fact tagged in ESOTIQ & HENDERSON 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.