KOMPAS SHOP, trgovina, d.d. financials
KOMPAS SHOP, trgovina, d.d.
Country: SI Reporting currency: EUR Latest annual report: 2022-12-31
LEI:
48510000THRSZ0J7CH41 Financial statements
(EUR, as reported — unscaled; 103 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | €105.8M | €62.7M |
| Cost of sales | €74.2M | €43.3M |
| Operating expenses | €25.7M | €17.5M |
| Employee benefits expense | €8.6M | €7.0M |
| Raw materials & consumables used | €1.4M | €778.2K |
| Depreciation & amortisation | €1.9M | €1.7M |
| Operating profit (EBIT) | €7.8M | €4.7M |
| Net finance income / (cost) | €611.9K | -€664.4K |
| Finance costs | €41.4K | €782.0K |
| Profit before tax | €8.4M | €4.0M |
| Income tax expense | €1.0M | €689.3K |
| Profit for the year | €7.2M | €3.2M |
| — attributable to owners | €7.2M | €3.2M |
| Total comprehensive income | €7.2M | €4.7M |
| Cash flow statement | ||
| Net cash from operating activities | €3.8M | €5.1M |
| Net cash from investing activities | -€11.5M | -€3.3M |
| Purchase of PP&E (capex) | €477.1K | €418.9K |
| Purchase of intangibles | €2.1M | €55.6K |
| Net cash from financing activities | €7.1M | -€515.2K |
| Dividends paid | €0 | €0 |
| Proceeds from borrowings | €33.9M | €380.4K |
| Lease liability payments | €211.4K | €73.5K |
| Balance sheet | ||
| Total assets | €135.0M | €117.6M |
| Non-current assets | €86.3M | €82.7M |
| Property, plant & equipment | €24.0M | €24.3M |
| Right-of-use assets | €450.3K | €922.1K |
| Intangible assets & goodwill | €9.3M | €7.5M |
| Current assets | €48.7M | €34.8M |
| Inventories | €20.2M | €15.7M |
| Trade & other receivables | €10.2M | €8.9M |
| Cash & equivalents | €5.6M | €6.2M |
| Total equity | €98.3M | €91.0M |
| Non-current liabilities | €5.6M | €8.0M |
| Lease liabilities (non-current) | €285.9K | €692.0K |
| Current liabilities | €31.0M | €18.5M |
| Lease liabilities (current) | €176.4K | €263.0K |
| Trade & other payables | €22.3M | €17.5M |
| Deferred tax liabilities | €162.6K | €0 |
| Derived metrics | ||
| Free cash flow | €3.3M | €4.7M |
| Operating margin | 7.4% | 7.5% |
| Net margin | 6.8% | 5.1% |
| Return on equity | 7.3% | 3.5% |
| Cash conversion ratio | 0.53× | 1.59× |
| Capex coverage | 7.95× | 12.13× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €5.2M | €5.8M |
| Adjustments For Decrease Increase In Other Assets | €0 | -€2.2M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €901.7K | €697.2K |
| Adjustments For Deferred Tax Expense | -€13.9K | €61.9K |
| Adjustments For Income Tax Expense | €1.0M | €689.3K |
| Adjustments For Increase Decrease In Other Operating Payables | -€711.6K | -€3.6M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €654.9K | €198.7K |
| Capital Reserve | €48.8M | €48.8M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €8.2M | €6.2M |
| Changes In Equity | €0 | €66.2K |
| Current Financial Assets | €10.8M | €3.0M |
| Current Financial Liabilities | €7.3M | €1.1K |
| Current Prepayments and Other Current Assets | €801.1K | €587.7K |
| Current Tax Assets Current | €26.3K | €4 |
| Current Tax Liabilities Current | €538.6K | €606.2K |
| Deferred Tax Assets | €0 | €231.2K |
| Deferred Tax Expense Income | €217.3K | €139.8K |
| Equity and Liabilities | €135.0M | €117.6M |
| Finance Income | €653.3K | €117.6K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | €6.9K | €4.3K |
| Increase Decrease In Cash and Cash Equivalents | -€623.0K | €1.2M |
| Increase Decrease In Working Capital | -€4.4M | -€1.1M |
| Increase Decrease Through Transactions With Owners | €0 | €0 |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | €66.2K |
| Inflows of Cash From Investing Activities | €16.8M | €13.6M |
| Interest Paid Classified As Financing Activities | €16.7K | €9.8K |
| Investment Property | €43.7M | €40.5M |
| Issued Capital | €3.5M | €3.5M |
| Miscellaneous Other Operating Income | €1.9M | €2.7M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €1.1M | €443.2K |
| Noncurrent Deferred Income Including Noncurrent Contract Liabilities | €36.4K | €38.4K |
| Noncurrent Financial Assets | €8.9M | €9.3M |
| Noncurrent Financial Liabilities | €0 | €0 |
| Noncurrent Payables | €5.9K | €3.0M |
| Noncurrent Provisions | €5.1M | €4.3M |
| Noncurrent Receivables | €31.6K | €36.3K |
| Other Comprehensive Income Before Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income | €29.5K | €46.9K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €51.5K | €3.2K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €53.0K | €3.8K |
| Other Comprehensive Income Net of Tax Gains Losses On Revaluation | €23.9K | €41.9K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €0 | €0 |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €74.1K | €45.7K |
| Other Current Liabilities | €760.9K | €156.9K |
| Other Expense By Nature | €1.6M | €849.8K |
| Other Individually Immaterial Components of Other Comprehensive Income Net of Tax | €0 | €1.4M |
| Outflows of Cash From Investing Activities | €28.3M | €16.9M |
| Proceeds From Issuing Shares | €0 | €0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | €251.3K | €0 |
| Proceeds From Sales of Investment Property | €109.1K | €126.4K |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €215.9K | €319.8K |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €15.6M | €13.1M |
| Purchase of Financial Instruments Classified As Investing Activities | €21.5M | €13.9M |
| Purchase of Investment Property | €4.2M | €2.6M |
| Repayments of Current Borrowings | €26.6M | €812.3K |
| Retained Earnings | €35.1M | €28.0M |
| Retained Earnings Excluding Profit Loss For Reporting Period | €28.0M | €24.8M |
| Retained Earnings Profit Loss For Reporting Period | €7.2M | €3.2M |
| Revaluation Surplus | €222.4K | €148.2K |
| Services Expense | €11.5M | €5.7M |
Methodology
Every line item above is a fact tagged in KOMPAS SHOP, trgovina, 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.