Hepsor AS financials

Hepsor AS

Country: EE Reporting currency: EUR Latest annual report: 2022-12-31
LEI: 254900NNCQC3L9WR9P45
Source filing ↗
Financial statements (EUR, as reported — unscaled; 89 line items across 2 annual periods)
Line item 20222021
Income statement
Revenue €12.9M€15.0M
Cost of sales €11.1M€11.9M
Gross profit €1.8M€3.1M
Other income €70.0K€83.0K
Administrative expenses €1.1M€942.0K
Operating profit (EBIT) €235.0K€1.9M
Finance costs €787.0K€512.0K
Profit before tax €1.3M€1.7M
Profit for the year €1.3M€1.7M
— attributable to owners €1.4M-€22.0K
— attributable to NCI -€65.0K€1.8M
Total comprehensive income €1.3M-€12.0K
Per share
Basic EPS €0.36€-0.01
Diluted EPS €0.36€-0.01
Free cash flow / share €-7.77
Cash flow statement
Net cash from operating activities -€28.6M-€9.4M
Net cash from investing activities €2.4M-€4.3M
Purchase of PP&E (capex) €100.0K€0
Purchase of intangibles €8.0K€0
Net cash from financing activities €18.8M€20.4M
Dividends paid €29.0K€252.0K
Proceeds from borrowings €31.9M€22.3M
Repayments of borrowings €11.7M€10.4M
Balance sheet
Total assets €78.4M€55.3M
Non-current assets €3.1M€4.2M
Property, plant & equipment €232.0K€229.0K
Current assets €75.2M€51.2M
Inventories €69.8M€37.2M
Trade & other receivables €1.7M€652.0K
Cash & equivalents €3.8M€10.9M
Total equity €20.3M€19.0M
— attributable to owners €19.9M€18.9M
Non-controlling interests €457.0K€133.0K
Non-current liabilities €28.4M€24.0M
Long-term borrowings €26.0M€22.9M
Lease liabilities (non-current) €68.0K€66.0K
Current liabilities €29.7M€12.3M
Short-term borrowings €22.6M€5.5M
Lease liabilities (current) €46.0K€123.0K
Derived metrics
Free cash flow -€28.7M-€9.4M
Operating margin 1.8%12.6%
Net margin 10.3%11.6%
Return on equity 6.5%9.1%
Cash conversion ratio -21.50×-5.44×
Capex coverage -286.12×
Other reported items
Adjustments For Decrease Increase In Inventories -€30.9M-€13.0M
Adjustments For Decrease Increase In Trade Account Receivable -€1.1M€18.0K
Adjustments For Depreciation Expense €148.0K€157.0K
Adjustments For Gain Loss On Disposals Property Plant and Equipment €18.0K€0
Adjustments For Income Tax Expense -€6.0K-€74.0K
Cash Advances and Loans Made To Other Parties Classified As Investing Activities €176.0K€4.4M
Cash and Cash Equivalents In Subsidiary Or Businesses Acquired Or Disposed2013 €242.0K€0
Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities €135.0K€0
Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities €400.0K€0
Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities €2.1M€0
Comprehensive Income Attributable To Noncontrolling Interests €353.0K-€58.0K
Comprehensive Income Attributable To Owners of Parent €962.0K€46.0K
Current Loans and Receivables €0€2.4M
Current Tax Expense Income €6.0K€16.0K
Deferred Tax Expense Income €0-€60.0K
Equity and Liabilities €78.4M€55.3M
Finance Income €1.9M€321.0K
Increase Decrease In Cash and Cash Equivalents -€7.4M€6.7M
Increase Decrease Through Transfers and Other Changes Equity €190.0K
Intangible Assets Other Than Goodwill €7.0K€0
Interest Paid Classified As Financing Activities €1.1M€851.0K
Interest Received Classified As Investing Activities €324.0K€17.0K
Investments In Associates Accounted For Using Equity Method €1.1M€0
Issue of Equity €9.6M
Issued Capital €3.9M€3.9M
Liabilities €58.0M€36.3M
Noncurrent Financial Assets €2.0K€402.0K
Noncurrent Loans and Receivables €1.8M€3.4M
Other Adjustments To Reconcile Profit Loss €22.0K€119.0K
Other Comprehensive Income -€16.0K-€1.7M
Other Comprehensive Income Attributable To Noncontrolling Interests €418.0K-€1.8M
Other Comprehensive Income Attributable To Owners of Parent -€434.0K€68.0K
Other Expense By Function €68.0K€49.0K
Other Inflows Outflows of Cash Classified As Financing Activities -€59.0K-€62.0K
Other Inflows Outflows of Cash Classified As Investing Activities €460.0K€43.0K
Other Noncurrent Liabilities €2.3M€1.1M
Other Noncurrent Receivables €30.0K€140.0K
Proceeds From Contributions of Noncontrolling Interests €0€260.0K
Proceeds From Issuing Shares €0€9.6M
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities €25.0K€0
Purchase of Financial Instruments Classified As Investing Activities €0€2.0K
Retained Earnings €7.6M€6.3M
Sales and Marketing Expense €446.0K€271.0K
Share Premium €8.9M€8.9M
Methodology

Every line item above is a fact tagged in Hepsor AS'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 (EUR), 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.