INC SPÓŁKA AKCYJNA financials
INC SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
2594007Z3LSNHT5JYN48 Financial statements
(PLN, as reported — unscaled; 131 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Cost of sales | PLN 2.4M | PLN 1.8M |
| Gross profit | PLN 1.1M | PLN 787.0K |
| Other income | PLN 99.0K | PLN 122.0K |
| Administrative expenses | PLN 5.3M | PLN 4.7M |
| Operating profit (EBIT) | -PLN 10.0M | -PLN 11.9M |
| Finance costs | PLN 220.0K | PLN 221.0K |
| Profit before tax | -PLN 10.5M | -PLN 12.5M |
| Income tax expense | -PLN 1.4M | -PLN 437.0K |
| Profit for the year | -PLN 9.2M | -PLN 12.1M |
| — attributable to owners | -PLN 7.9M | -PLN 10.5M |
| — attributable to NCI | -PLN 1.3M | -PLN 1.6M |
| Total comprehensive income | -PLN 9.2M | -PLN 12.1M |
| Per share | ||
| Basic EPS | PLN -0.57 | PLN -0.87 |
| Diluted EPS | PLN -0.57 | PLN -0.86 |
| Free cash flow / share | PLN -0.22 | PLN -0.30 |
| Cash flow statement | ||
| Cash generated from operations | -PLN 3.1M | -PLN 3.8M |
| Net cash from operating activities | -PLN 3.1M | -PLN 3.8M |
| Net cash from investing activities | PLN 1.8M | PLN 704.0K |
| Purchase of PP&E (capex) | PLN 477.0K | PLN 395.0K |
| Purchase of intangibles | PLN 84.0K | PLN 319.0K |
| Net cash from financing activities | PLN 2.2M | PLN 685.0K |
| Dividends paid | PLN 7.0K | PLN 15.0K |
| Proceeds from borrowings | PLN 0 | PLN 0 |
| Repayments of borrowings | PLN 0 | PLN 0 |
| Lease liability payments | PLN 576.0K | PLN 553.0K |
| Net change in cash | PLN 939.0K | -PLN 2.4M |
| Balance sheet | ||
| Total assets | PLN 30.9M | PLN 38.8M |
| Non-current assets | PLN 6.1M | PLN 6.5M |
| Property, plant & equipment | PLN 1.0M | PLN 622.0K |
| Intangible assets & goodwill | PLN 581.0K | PLN 581.0K |
| Current assets | PLN 24.8M | PLN 32.3M |
| Inventories | PLN 0 | PLN 0 |
| Trade & other receivables | PLN 1.7M | PLN 1.8M |
| Cash & equivalents | PLN 4.7M | PLN 3.8M |
| Total equity | PLN 25.0M | PLN 31.2M |
| — attributable to owners | PLN 17.2M | PLN 22.0M |
| Non-controlling interests | PLN 7.8M | PLN 9.2M |
| Non-current liabilities | PLN 3.4M | PLN 4.9M |
| Lease liabilities (non-current) | PLN 2.4M | PLN 3.0M |
| Current liabilities | PLN 2.5M | PLN 2.7M |
| Lease liabilities (current) | PLN 627.0K | PLN 669.0K |
| Trade & other payables | PLN 1.9M | PLN 2.0M |
| Deferred tax liabilities | PLN 208.0K | PLN 1.2M |
| Derived metrics | ||
| Free cash flow | -PLN 3.6M | -PLN 4.2M |
| Return on equity | -36.8% | -38.7% |
| Cash conversion ratio | 0.33× | 0.31× |
| Capex coverage | -6.45× | -9.60× |
| Other reported items | ||
| Accruals Classified As Noncurrent | PLN 733.0K | PLN 733.0K |
| Adjustments For Depreciation and Amortisation Expense | PLN 1.3M | PLN 1.1M |
| Adjustments For Dividend Income | PLN 7.0K | PLN 221.0K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | PLN 0 | PLN 0 |
| Adjustments For Interest Income | PLN 335.0K | PLN 188.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 6.4M | PLN 8.9M |
| Adjustments For Undistributed Profits of Associates | PLN 0 | PLN 0 |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 25.0K | -PLN 1.0K |
| Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital | PLN 7.4M | PLN 9.6M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -0.57 | PLN -0.87 |
| 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 0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 28.0K | PLN 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Changes In Equity | -PLN 6.2M | -PLN 10.6M |
| Comprehensive Income Attributable To Noncontrolling Interests | -PLN 1.3M | -PLN 1.6M |
| Comprehensive Income Attributable To Owners of Parent | -PLN 7.9M | -PLN 10.5M |
| Current Bonds Issued and Current Portion of Noncurrent Bonds Issued | PLN 0 | PLN 0 |
| Current Financial Assets At Amortised Cost | PLN 2.0K | PLN 2.0K |
| Current Financial Assets At Fair Value Through Profit Or Loss | PLN 18.4M | PLN 26.7M |
| Current Loans Received and Current Portion of Noncurrent Loans Received | PLN 12.0K | PLN 12.0K |
| Current Provisions | PLN 0 | PLN 0 |
| Current Tax Assets Current | PLN 0 | PLN 17.0K |
| Current Tax Liabilities Current | PLN 0 | PLN 0 |
| Deferred Tax Assets | PLN 1.1M | PLN 742.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -0.57 | PLN -0.86 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN 0.00 |
| Dividends Received Classified As Investing Activities | PLN 6.0K | PLN 179.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -PLN 11.0K | PLN 3.0K |
| Equity and Liabilities | PLN 30.9M | PLN 38.8M |
| Gains Losses On Disposals of Investments | PLN 697.0K | PLN 349.0K |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss | -PLN 6.9M | -PLN 8.9M |
| Gains Losses Recognised When Control In Subsidiary Is Lost | PLN 0 | PLN 0 |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 336.0K | PLN 370.0K |
| Income Taxes Paid Refund Classified As Operating Activities | -PLN 17.0K | -PLN 44.0K |
| Increase Decrease In Cash and Cash Equivalents | PLN 928.0K | -PLN 2.4M |
| Increase Decrease In Working Capital | PLN 96.0K | -PLN 915.0K |
| 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 0 | PLN 0 |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 31.0K | PLN 0 |
| Inflows of Cash From Investing Activities | PLN 3.4M | PLN 3.0M |
| Intangible Assets Other Than Goodwill | PLN 266.0K | PLN 770.0K |
| Interest Paid Classified As Financing Activities | PLN 163.0K | PLN 209.0K |
| Interest Received Classified As Investing Activities | PLN 138.0K | PLN 4.0K |
| Issue of Equity | PLN 3.0M | PLN 1.5M |
| Issued Capital | PLN 1.5M | PLN 1.2M |
| Liabilities | PLN 5.9M | PLN 7.6M |
| Noncurrent Portion of Noncurrent Bonds Issued | PLN 0 | PLN 0 |
| Noncurrent Portion of Noncurrent Loans Received | PLN 0 | PLN 0 |
| Noncurrent Provisions | PLN 0 | PLN 0 |
| Other Adjustments To Reconcile Profit Loss | -PLN 2.0K | PLN 43.0K |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Expense By Function | PLN 286.0K | PLN 204.0K |
| Other Gains Losses | PLN 166.0K | PLN 5.0K |
| Other Noncurrent Financial Assets | PLN 5.0K | PLN 5.0K |
| Other Noncurrent Nonfinancial Assets | PLN 207.0K | PLN 207.0K |
| Other Noncurrent Receivables | PLN 0 | PLN 0 |
| Other Reserves | PLN 11.9M | PLN 13.4M |
| Outflows of Cash From Investing Activities | PLN 1.6M | PLN 2.3M |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 0 |
| Proceeds From Government Grants Classified As Financing Activities | PLN 0 | PLN 0 |
| Proceeds From Issue of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 3.0M | PLN 1.5M |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 0 |
| Proceeds From Sales of Investment Property | PLN 0 | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 25.0K | PLN 56.0K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | PLN 3.2M | PLN 2.8M |
| Profit Loss From Continuing Operations | -PLN 9.2M | -PLN 12.1M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Purchase of Financial Instruments Classified As Investing Activities | PLN 1.0M | PLN 1.6M |
| Purchase of Investment Property | PLN 0 | PLN 0 |
| Purchase of Treasury Shares | PLN 0 | PLN 0 |
| Reduction of Issued Capital | PLN 0 | PLN 0 |
| Repayments of Bonds Notes and Debentures | PLN 0 | PLN 0 |
| Retained Earnings | -PLN 1.1M | PLN 6.8M |
| Revenue From Dividends | PLN 7.0K | PLN 221.0K |
| Revenue From Interest | PLN 515.0K | PLN 395.0K |
| Revenue From Rendering of Services | PLN 3.5M | PLN 2.6M |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 2.9M | PLN 3.6M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Share Premium | PLN 5.1M | PLN 911.0K |
| Treasury Shares | PLN 255.0K | PLN 255.0K |
Methodology
Every line item above is a fact tagged in INC 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.