KSG AGRO S.A. financials

KSG AGRO S.A.

Country: LU Reporting currency: USD Latest annual report: 2023-12-31
LEI: 2221005HTTH3XEY0HJ91
Source filing ↗
Financial statements (USD, as reported — unscaled; 93 line items across 2 annual periods)
Line item 20232022
Income statement
Revenue $18.8M$16.2M
Cost of sales $15.4M$17.6M
Gross profit $483.0K$3.2M
Operating profit (EBIT) -$1.6M$442.0K
Finance costs $3.0M$3.5M
Profit before tax -$1.2M-$1.7M
Income tax expense $8.0K$0
Profit for the year -$1.2M-$1.7M
— attributable to owners -$1.1M-$1.5M
— attributable to NCI -$73.0K-$134.0K
Total comprehensive income -$1.2M-$4.3M
Per share
Basic EPS $-0.07$-0.10
Diluted EPS $-0.07$-0.10
Free cash flow / share $13.12$-235.89
Cash flow statement
Cash generated from operations $4.1M$323.0K
Net cash from operating activities $1.5M-$2.7M
Net cash from investing activities -$3.0M-$740.0K
Purchase of PP&E (capex) $1.3M$875.0K
Net cash from financing activities $1.4M$3.2M
Proceeds from borrowings $16.7M$4.7M
Repayments of borrowings $15.3M$1.5M
Lease liability payments $0$14.0K
Net change in cash -$58.0K-$246.0K
Balance sheet
Total assets $31.8M$35.0M
Non-current assets $15.9M$17.5M
Property, plant & equipment $10.4M$10.6M
Right-of-use assets $1.0M$1.1M
Current assets $15.9M$17.6M
Inventories $7.7M$8.5M
Trade & other receivables $1.3M$2.8M
Cash & equivalents $206.0K$271.0K
Total equity -$834.0K-$12.5M
— attributable to owners -$834.0K-$12.4M
Non-controlling interests $0-$18.0K
Non-current liabilities $5.9M$19.0M
Lease liabilities (non-current) $848.0K$881.0K
Current liabilities $26.7M$28.4M
Lease liabilities (current) $1.5M$1.1M
Derived metrics
Free cash flow $197.0K-$3.5M
Operating margin -8.6%2.7%
Net margin -6.2%-10.4%
Return on equity 139.2%13.5%
Cash conversion ratio -1.30×1.59×
Capex coverage 1.15×-3.05×
Other reported items
Adjusted Weighted Average Shares 0.0M0.0M
Adjustments For Decrease Increase In Biological Assets $1.1M$2.4M
Adjustments For Decrease Increase In Inventories $840.0K-$2.5M
Adjustments For Decrease Increase In Trade Account Receivable -$163.0K-$1.8M
Adjustments For Depreciation and Amortisation Expense $1.2M$1.4M
Adjustments For Finance Costs $3.0M$3.5M
Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates $926.0K$9.9M
Adjustments For Gains Losses On Change In Fair Value Less Costs To Sell Biological Assets -$2.9M$4.6M
Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Inventories -$77.0K$689.0K
Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment -$17.0K$795.0K
Adjustments For Increase Decrease In Trade Account Payable -$3.5M$4.4M
Adjustments For Interest Income $355.0K$0
Adjustments For Unrealised Foreign Exchange Losses Gains -$316.0K$678.0K
Cash Flows From Used In Operations Before Changes In Working Capital $5.7M-$2.2M
Comprehensive Income Attributable To Noncontrolling Interests -$73.0K-$144.0K
Comprehensive Income Attributable To Owners of Parent -$1.1M-$4.2M
Current Advances $939.0K$748.0K
Current Biological Assets $3.8M$5.0M
Current Loans Received and Current Portion of Noncurrent Loans Received $10.8M$9.6M
Current Prepayments $1.8M$453.0K
Current Tax Assets Current $444.0K$220.0K
Current Tax Liabilities Current $237.0K$100.0K
Effect of Exchange Rate Changes On Cash and Cash Equivalents -$7.0K-$120.0K
Equity and Liabilities $31.8M$35.0M
Gains Losses On Initial Recognition of Biological Assets For Current Period -$2.9M$4.6M
Gains Losses Recognised When Control In Subsidiary Is Lost $926.0K$9.9M
Income Taxes Paid Refund Classified As Operating Activities $125.0K$0
Increase Decrease Through Acquisition of Subsidiary -$348.0K-$3.2M
Increase Decrease Through Appropriation of Retained Earnings $13.2M
Interest Paid Classified As Operating Activities $2.4M$3.0M
Issued Capital $150.0K$150.0K
Liabilities $32.6M$47.5M
Noncurrent Biological Assets $4.4M$5.8M
Noncurrent Portion of Noncurrent Loans Received $5.0M$18.2M
Other Comprehensive Income -$47.0K-$2.6M
Other Comprehensive Income Net of Tax Exchange Differences On Translation -$47.0K-$2.6M
Other Current Financial Assets $642.0K$310.0K
Other Current Liabilities $8.5M$7.8M
Other Gains Losses $2.5M-$8.5M
Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations -$24.0K-$16.0K
Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets $103.0K$151.0K
Purchase of Biological Assets $1.8M$0
Reserve of Exchange Differences On Translation -$11.6M-$11.2M
Retained Earnings -$26.7M-$38.7M
Selling General and Administrative Expense $2.1M$2.7M
Share Premium $37.4M$37.4M
Trade and Other Current Payables To Trade Suppliers $4.8M$9.1M
Treasury Shares $112.0K$112.0K
Weighted Average Shares 0.0M0.0M
Methodology

Every line item above is a fact tagged in KSG AGRO S.A.'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 (USD), 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.