KD Group, finančna družba, d.d. financials
KD Group, finančna družba, d.d.
Country: SI Reporting currency: EUR Latest annual report: 2023-12-31
LEI:
549300BYRMGEH57IQL04 Financial statements
(EUR, as reported — unscaled; 114 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | €66.7M | €13.1M |
| Other income | €7.8M | €2.0M |
| Employee benefits expense | €3.7M | €2.4M |
| Raw materials & consumables used | €1.5M | €871.7K |
| Depreciation & amortisation | €1.1M | €489.8K |
| Finance costs | €290.7K | €499.9K |
| Profit before tax | €8.1M | -€2.3M |
| Income tax expense | €997.4K | -€140.1K |
| Profit for the year | €7.1M | -€2.1M |
| — attributable to owners | €7.1M | -€2.1M |
| Total comprehensive income | €7.3M | -€2.3M |
| Per share | ||
| Basic EPS | €3.29 | €-0.99 |
| Free cash flow / share | €20.26 | €-4.93 |
| Cash flow statement | ||
| Cash generated from operations | €44.6M | -€9.9M |
| Net cash from operating activities | €44.4M | -€9.9M |
| Net cash from investing activities | -€5.0M | -€6.0M |
| Purchase of PP&E (capex) | €619.7K | €647.0K |
| Purchase of intangibles | €407.6K | €1.4K |
| Net cash from financing activities | -€35.9M | €13.6M |
| Dividends paid | — | €0 |
| Proceeds from borrowings | €0 | €14.3M |
| Repayments of borrowings | €23.2M | €183.2K |
| Net change in cash | €3.5M | -€2.3M |
| Balance sheet | ||
| Total assets | €105.4M | €136.4M |
| Property, plant & equipment | €4.9M | €1.8M |
| Intangible assets & goodwill | €5.4M | €32.9K |
| Cash & equivalents | €17.9M | €14.4M |
| Total equity | €89.2M | €94.3M |
| — attributable to owners | €89.2M | €94.3M |
| Deferred tax liabilities | €151.7K | €36.9K |
| Derived metrics | ||
| Free cash flow | €43.8M | -€10.6M |
| Net margin | 10.7% | -16.3% |
| Return on equity | 8.0% | -2.3% |
| Cash conversion ratio | 6.25× | 4.68× |
| Capex coverage | 71.66× | -15.36× |
| Other reported items | ||
| Adjustments For Decrease Increase In Financial Assets Held For Trading | -€5.6M | €377.3K |
| Adjustments For Decrease Increase In Inventories | €52.1M | -€4.3M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €1.3M | €2.1M |
| Adjustments For Depreciation and Amortisation Expense | €1.1M | €489.8K |
| Adjustments For Dividend Income | €457.5K | €362.4K |
| Adjustments For Finance Income Cost | €995.2K | €585.8K |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | €0 | -€245 |
| Adjustments For Increase Decrease In Trade and Other Payables | -€7.4M | -€5.5M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €1.8M | €1.1M |
| Borrowings | €4.5M | €24.5M |
| Capital Reserve | €19.1M | €19.1M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €5.5M | €5.4M |
| Cash Advances and Loans Made To Related Parties | €3.6M | €0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €4.1M | €0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | €13.5M | €795.2K |
| Cash Receipts From Repayment of Advances and Loans Made To Related Parties | €3.6M | €1.3M |
| Changes In Equity | €0 | €0 |
| Changes In Inventories of Finished Goods and Work In Progress | €52.9M | -€7.0M |
| Comprehensive Income Attributable To Owners of Parent | €7.3M | -€2.3M |
| Contract Liabilities | €0 | €10.5M |
| Current Tax Assets | €1.4K | €17.8K |
| Current Tax Liabilities | €419.6K | €0 |
| Deferred Tax Assets | €293.8K | €584.4K |
| Dividends Received Classified As Operating Activities | €457.5K | €360.7K |
| Dividends Received From Associates Classified As Investing Activities | €877.9K | €583.8K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €0 | €0 |
| Equity and Liabilities | €105.4M | €136.4M |
| Finance Income | €534.4K | €643.1K |
| Financial Assets At Amortised Cost | €3.5M | €11.4M |
| Financial Assets At Fair Value Through Profit Or Loss Classified As Held For Trading | €27.9M | €23.0M |
| Financial Assets At Fair Value Through Profit Or Loss Mandatorily Measured At Fair Value | €2.1M | €1.3M |
| Financial Assets Measured At Fair Value Through Other Comprehensive Income | €4.3M | €2.1M |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss | €1.6M | -€2.3M |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition | €42.6K | €68.9K |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Before Tax | €237.1K | -€248.0K |
| Heldtomaturity Investments | €988.4K | €991.6K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €394.2K | -€22.1K |
| Impairment Loss Recognised In Profit Or Loss Investment Property | €0 | €257.0K |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | €53.5K | -€47.1K |
| Income Taxes Paid Refund Classified As Operating Activities | €169.9K | €34.2K |
| Increase Decrease Through Transactions With Owners | -€12.4M | €0 |
| Increase Decrease Through Transfer To Statutory Reserve | €0 | €0 |
| Interest Paid Classified As Financing Activities | €329.9K | €450.3K |
| Interest Received Classified As Investing Activities | €288.2K | €604.1K |
| Interest Revenue Calculated Using Effective Interest Method | €751.5K | €442.6K |
| Inventories Total | €839.3K | €53.0M |
| Investment Property | €23.7M | €14.5M |
| Investments In Associates Accounted For Using Equity Method | €9.2M | €7.7M |
| Issued Capital | €59.6M | €72.0M |
| Liabilities | €16.2M | €42.1M |
| Miscellaneous Other Operating Expense | €3.4M | €523.4K |
| Other Adjustments For Noncash Items | €0 | -€479.9K |
| Other Assets | €270.1K | €2.5M |
| Other Comprehensive Income | €231.1K | -€189.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €3.3K | €0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€1.7K | €2.0K |
| Other Comprehensive Income Net of Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income | €183.7K | -€200.9K |
| Other Expense By Nature | €1.8K | €1.7K |
| Other Income Expense From Subsidiaries Jointly Controlled Entities and Associates | €603.2K | -€1.1K |
| Other Individually Immaterial Components of Other Comprehensive Income Net of Tax | €47.4K | €11.8K |
| Payments of Other Equity Instruments | €12.4M | €0 |
| Proceeds From Sales of Investment Property | €172.0K | €518.1K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €1.0M | €0 |
| Provisions | €272.8K | €129.2K |
| Purchase of Financial Instruments Classified As Investing Activities | €950.0K | €963.9K |
| Purchase of Interests In Investments Accounted For Using Equity Method | €0 | €0 |
| Purchase of Investment Property | €9.3M | €2.8M |
| Reduction of Issued Capital | €12.4M | — |
| Repayments of Bonds Notes and Debentures | €21.1K | €18.6K |
| Reserve of Exchange Differences On Translation | -€843.8K | -€842.1K |
| Retained Earnings | €3.9M | -€3.2M |
| Revaluation Surplus | €178.3K | -€54.5K |
| Revenue From Dividends | €457.5K | €362.4K |
| Services Expense | €8.9M | €19.6M |
| 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 | €45.8K | €9.8K |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €1.8M | €1.1M |
| Trade and Other Payables | €10.9M | €6.9M |
| Trade and Other Receivables | €3.9M | €3.1M |
| Trading Income Expense | €1.6M | -€2.3M |
Methodology
Every line item above is a fact tagged in KD Group, 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.