KD, finančna družba, d.d. financials
KD, finančna družba, d.d.
Country: SI Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
48510000WTI9P96I8F80 Financial statements
(EUR, as reported — unscaled; 116 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €12.9M | €66.7M |
| Other income | €819.5K | €7.8M |
| Employee benefits expense | €4.1M | €3.8M |
| Raw materials & consumables used | €1.4M | €1.5M |
| Depreciation & amortisation | €1.2M | €1.1M |
| Finance costs | €239.7K | €290.7K |
| Profit before tax | €7.9M | €7.9M |
| Income tax expense | €372.2K | €997.4K |
| Profit for the year | €7.5M | €6.9M |
| — attributable to owners | €7.5M | €6.9M |
| Total comprehensive income | €7.5M | €7.1M |
| Per share | ||
| Basic EPS | €50.53 | €44.40 |
| Free cash flow / share | €-50.39 | €281.44 |
| Cash flow statement | ||
| Cash generated from operations | -€6.0M | €44.4M |
| Net cash from operating activities | -€6.7M | €44.2M |
| Net cash from investing activities | -€1.5M | -€5.1M |
| Purchase of PP&E (capex) | €785.6K | €619.7K |
| Purchase of intangibles | €17.3K | €407.6K |
| Net cash from financing activities | -€8.8M | -€32.1M |
| Dividends paid | €5.9M | €3.9M |
| Proceeds from borrowings | €1.0M | €0 |
| Repayments of borrowings | €1.8M | €23.2M |
| Net change in cash | -€17.0M | €7.1M |
| Balance sheet | ||
| Total assets | €106.7M | €109.8M |
| Property, plant & equipment | €5.0M | €4.9M |
| Intangible assets & goodwill | €5.0M | €5.4M |
| Cash & equivalents | €5.2M | €22.2M |
| Total equity | €94.7M | €93.6M |
| — attributable to owners | €94.7M | €93.6M |
| Deferred tax liabilities | €158.3K | €151.7K |
| Derived metrics | ||
| Free cash flow | -€7.5M | €43.6M |
| Net margin | 58.1% | 10.3% |
| Return on equity | 7.9% | 7.4% |
| Cash conversion ratio | -0.89× | 6.43× |
| Capex coverage | -8.53× | 71.40× |
| Other reported items | ||
| Adjustments For Decrease Increase In Financial Assets Held For Trading | -€5.3M | -€5.6M |
| Adjustments For Decrease Increase In Inventories | €737.0K | €52.1M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €1.2M | €1.2M |
| Adjustments For Depreciation and Amortisation Expense | €1.2M | €1.1M |
| Adjustments For Dividend Income | €711.6K | €457.5K |
| Adjustments For Finance Income Cost | €909.8K | €954.0K |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | €13.3K | -€2.7K |
| Adjustments For Increase Decrease In Trade and Other Payables | -€1.6M | -€7.4M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €7.2M | €1.8M |
| Borrowings | €2.2M | €4.5M |
| Capital Reserve | €22.3M | €22.6M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €2.0M | €5.5M |
| Cash Advances and Loans Made To Related Parties | €720.0K | €50.0K |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €4.1M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | €850.6K | €13.5M |
| Cash Receipts From Repayment of Advances and Loans Made To Related Parties | €70.0K | €0 |
| Changes In Equity | €0 | €0 |
| Changes In Inventories of Finished Goods and Work In Progress | €0 | €52.9M |
| Comprehensive Income Attributable To Owners of Parent | €7.5M | €7.1M |
| Current Tax Assets | €446.2K | €1.4K |
| Current Tax Liabilities | €176.1K | €419.6K |
| Deferred Tax Assets | €220.1K | €293.8K |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | €5.9M | €3.9M |
| Dividends Received Classified As Operating Activities | €711.6K | €457.5K |
| Dividends Received From Associates Classified As Investing Activities | €2.8M | €877.9K |
| Dividends Recognised As Distributions To Owners Per Share | €39.79 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €0 | €0 |
| Equity and Liabilities | €106.7M | €109.8M |
| Finance Income | €545.1K | €534.4K |
| Financial Assets At Amortised Cost | €5.5M | €3.6M |
| Financial Assets At Fair Value Through Profit Or Loss Classified As Held For Trading | €35.6M | €27.9M |
| Financial Assets At Fair Value Through Profit Or Loss Mandatorily Measured At Fair Value | €2.7M | €2.1M |
| Financial Assets Measured At Fair Value Through Other Comprehensive Income | €4.3M | €4.3M |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss | €2.8M | €1.6M |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Before Tax | -€21.0K | €237.1K |
| Heldtomaturity Investments | €987.1K | €988.4K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €340.8K | €394.2K |
| Impairment Loss Recognised In Profit Or Loss Investment Property | €0 | €0 |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | -€7.6K | €53.5K |
| Income Taxes Paid Refund Classified As Operating Activities | €688.2K | €115.3K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€315.7K | — |
| Increase Decrease Through Other Distributions To Owners | €0 | €0 |
| Increase Decrease Through Transactions With Owners | -€6.4M | -€8.6M |
| Interest Paid Classified As Financing Activities | €292.9K | €329.9K |
| Interest Received Classified As Investing Activities | €626.2K | €244.9K |
| Interest Revenue Calculated Using Effective Interest Method | €604.4K | €710.3K |
| Inventories Total | €102.3K | €839.3K |
| Investment Property | €23.0M | €23.7M |
| Investments In Associates Accounted For Using Equity Method | €15.6M | €9.2M |
| Issued Capital | €1.3M | €1.3M |
| Liabilities | €12.0M | €16.2M |
| Miscellaneous Other Operating Expense | €3.6M | €3.4M |
| Other Assets | €239.0K | €270.1K |
| Other Comprehensive Income | €10.4K | €231.1K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €6.0K | -€1.7K |
| Other Comprehensive Income Net of Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income | -€13.3K | €183.7K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€698 | €3.3K |
| Other Expense By Nature | €438.3K | €4.5K |
| Other Income Expense From Subsidiaries Jointly Controlled Entities and Associates | -€847.5K | €603.2K |
| Other Individually Immaterial Components of Other Comprehensive Income Net of Tax | €23.8K | €47.4K |
| Payments From Changes In Ownership Interests In Subsidiaries | €315.7K | €0 |
| Payments To Acquire Or Redeem Entitys Shares | €128.4K | €4.7M |
| Proceeds From Sales of Investment Property | €2.1M | €172.0K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €13.3K | €0 |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €1.0M | €1.0M |
| Provisions | €276.8K | €272.8K |
| Purchase of Financial Instruments Classified As Investing Activities | €943.3K | €950.0K |
| Purchase of Interests In Investments Accounted For Using Equity Method | €2.9M | €0 |
| Purchase of Investment Property | €1.3M | €9.3M |
| Purchase of Treasury Shares | €128.4K | €4.7M |
| Repayments of Bonds Notes and Debentures | €1.4M | €21.1K |
| Reserve of Exchange Differences On Translation | -€837.9K | -€843.8K |
| Retained Earnings | €71.8M | €70.3M |
| Revaluation Surplus | €182.8K | €178.3K |
| Revenue From Dividends | €711.6K | €457.5K |
| Services Expense | €5.5M | €9.0M |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Net of Tax | €18.5K | €45.8K |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €7.2M | €1.8M |
| Trade and Other Payables | €9.1M | €10.9M |
| Trade and Other Receivables | €2.8M | €4.0M |
| Trading Income Expense | €2.4M | €1.6M |
Methodology
Every line item above is a fact tagged in KD, finančna družba, d.d.'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.