HM INWEST SPÓŁKA AKCYJNA financials
HM INWEST SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
2594005K42N26GSBTZ21 Financial statements
(PLN, as reported — unscaled; 105 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 255.2M | PLN 42.3M |
| Cost of sales | PLN 209.7M | PLN 29.7M |
| Gross profit | PLN 45.5M | PLN 12.6M |
| Other income | PLN 1.0M | PLN 1.3M |
| Administrative expenses | PLN 6.3M | PLN 5.3M |
| Operating profit (EBIT) | PLN 33.3M | PLN 4.2M |
| Finance costs | PLN 12.8M | PLN 9.7M |
| Profit before tax | PLN 21.7M | -PLN 4.0M |
| Income tax expense | PLN 3.3M | PLN 1.4M |
| Profit for the year | PLN 30.3M | -PLN 3.2M |
| — attributable to owners | PLN 30.1M | -PLN 3.3M |
| — attributable to NCI | PLN 248.8K | PLN 83.0K |
| Total comprehensive income | PLN 30.3M | -PLN 3.3M |
| Per share | ||
| Basic EPS | PLN 12.88 | PLN -1.42 |
| Diluted EPS | PLN 12.88 | PLN -1.42 |
| Free cash flow / share | PLN 18.98 | PLN -15.23 |
| Cash flow statement | ||
| Cash generated from operations | PLN 51.0M | -PLN 33.5M |
| Net cash from operating activities | PLN 44.7M | -PLN 33.6M |
| Net cash from investing activities | -PLN 3.6M | PLN 89.4K |
| Net cash from financing activities | -PLN 44.4M | PLN 29.7M |
| Proceeds from borrowings | PLN 27.8M | PLN 132.0M |
| Repayments of borrowings | PLN 64.4M | PLN 89.5M |
| Lease liability payments | PLN 0 | PLN 0 |
| Net change in cash | -PLN 3.3M | -PLN 3.9M |
| Balance sheet | ||
| Total assets | PLN 151.4M | PLN 316.8M |
| Non-current assets | PLN 5.9M | PLN 27.6M |
| Property, plant & equipment | PLN 436.1K | PLN 22.7M |
| Intangible assets & goodwill | PLN 4.4M | PLN 4.4M |
| Current assets | PLN 145.5M | PLN 289.2M |
| Inventories | PLN 129.9M | PLN 247.6M |
| Trade & other receivables | PLN 5.5M | PLN 24.6M |
| Cash & equivalents | PLN 7.0M | PLN 10.3M |
| Total equity | PLN 73.0M | PLN 42.7M |
| — attributable to owners | PLN 72.4M | PLN 42.3M |
| Non-controlling interests | PLN 652.6K | PLN 357.0K |
| Non-current liabilities | PLN 56.0M | PLN 57.2M |
| Long-term borrowings | PLN 56.0M | PLN 57.2M |
| Current liabilities | PLN 22.3M | PLN 216.9M |
| Trade & other payables | PLN 10.3M | PLN 28.1M |
| Deferred tax liabilities | PLN 0 | PLN 0 |
| Derived metrics | ||
| Free cash flow | PLN 44.7M | -PLN 34.8M |
| Operating margin | 13.0% | 9.8% |
| Net margin | 11.9% | -7.7% |
| Return on equity | 41.5% | -7.6% |
| Cash conversion ratio | 1.47× | 10.36× |
| Capex coverage | — | -28.62× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 117.7M | -PLN 121.3M |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 19.3M | PLN 859.6K |
| Adjustments For Depreciation and Amortisation Expense | PLN 72.8K | PLN 2.2M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 113.2M | PLN 75.5M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 13.3M | -PLN 191.9K |
| Adjustments For Provisions | PLN 1.2M | -PLN 49.5K |
| Adjustments For Reconcile Profit Loss | PLN 16.0M | -PLN 32.2M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 7.75 | PLN -2.33 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 5.13 | PLN 0.91 |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 815.0K |
| Changes In Equity | PLN 30.3M | -PLN 3.3M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 231.2K | PLN 81.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 30.0M | -PLN 3.3M |
| Current Advances | PLN 6.1M | PLN 101.5M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 145.5M | PLN 289.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 5.1M | PLN 85.9M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 22.3M | PLN 216.9M |
| Current Provisions | PLN 524.1K | PLN 250.0K |
| Current Tax Assets Current | PLN 214.6K | PLN 10.7K |
| Current Tax Liabilities Current | PLN 251.4K | PLN 1.2M |
| Deferred Tax Assets | PLN 848.5K | PLN 389.2K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 7.75 | PLN -2.33 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 5.13 | PLN 0.91 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 719 |
| Equity and Liabilities | PLN 151.4M | PLN 316.8M |
| Finance Income | PLN 1.2M | PLN 1.5M |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 6.3M | PLN 166.6K |
| Increase Decrease In Cash and Cash Equivalents | -PLN 3.3M | -PLN 3.9M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | — | PLN 0 |
| Increase Decrease Through Disposal of Subsidiary | PLN 64.3K | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 0 | PLN 60.8K |
| Interest Paid Classified As Financing Activities | PLN 7.9M | PLN 8.9M |
| Interest Received Classified As Investing Activities | PLN 0 | PLN 0 |
| Investment Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Investment Property | PLN 0 | PLN 0 |
| Issued Capital | PLN 2.3M | PLN 2.3M |
| Liabilities | PLN 78.3M | PLN 274.1M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Prepayments and Noncurrent Accrued Income Other Than Noncurrent Contract Assets | PLN 200.4K | PLN 57.7K |
| Other Adjustments To Reconcile Profit Loss | -PLN 8.5M | PLN 7.2M |
| Other Comprehensive Income | -PLN 58.4K | -PLN 6.8K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -PLN 58.4K | -PLN 6.8K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -PLN 58.4K | -PLN 6.8K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Expense By Function | PLN 1.4M | PLN 514.4K |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 195.4K | -PLN 3.9M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -PLN 3.9M | PLN 450.0K |
| Other Noncurrent Financial Assets | PLN 10.6K | PLN 0 |
| Payments From Changes In Ownership Interests In Subsidiaries | PLN 0 | PLN 0 |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 313.8K | PLN 0 |
| Profit Loss From Continuing Operations | PLN 18.4M | -PLN 5.4M |
| Profit Loss From Discontinued Operations | PLN 12.0M | PLN 2.1M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 0 | PLN 1.2M |
| Reserve of Exchange Differences On Translation | -PLN 34.1K | PLN 6.8K |
| Retained Earnings | PLN 70.1M | PLN 40.0M |
| Sales and Marketing Expense | PLN 5.6M | PLN 3.9M |
Methodology
Every line item above is a fact tagged in HM INWEST 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.