LIBET SPÓŁKA AKCYJNA financials
LIBET SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400R8QGOE3XFYTY74 Financial statements
(PLN, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 151.7M | PLN 257.0M |
| Cost of sales | PLN 148.3M | PLN 233.9M |
| Gross profit | PLN 3.4M | PLN 23.2M |
| Operating expenses | PLN 7.8M | PLN 19.0M |
| Operating profit (EBIT) | -PLN 3.1M | -PLN 1.4M |
| Finance costs | PLN 9.7M | PLN 8.8M |
| Profit before tax | -PLN 3.8M | -PLN 10.1M |
| Income tax expense | PLN 1.6M | -PLN 132.0K |
| Profit for the year | -PLN 5.4M | -PLN 10.0M |
| — attributable to owners | -PLN 5.4M | -PLN 10.0M |
| Total comprehensive income | -PLN 5.4M | -PLN 10.0M |
| Per share | ||
| Basic EPS | PLN -0.11 | PLN -0.20 |
| Diluted EPS | PLN -0.11 | PLN -0.20 |
| Free cash flow / share | PLN -1.05 | PLN 0.16 |
| Cash flow statement | ||
| Net cash from operating activities | -PLN 48.8M | PLN 14.4M |
| Income taxes paid | PLN 150.0K | PLN 0 |
| Net cash from investing activities | PLN 36.4M | PLN 60.2M |
| Net cash from financing activities | PLN 12.2M | -PLN 75.9M |
| Dividends paid | PLN 0 | PLN 0 |
| Proceeds from borrowings | PLN 18.0M | PLN 0 |
| Repayments of borrowings | PLN 0 | PLN 59.1M |
| Lease liability payments | PLN 185.0K | PLN 8.6M |
| Balance sheet | ||
| Total assets | PLN 169.4M | PLN 244.6M |
| Non-current assets | PLN 129.7M | PLN 184.6M |
| Property, plant & equipment | PLN 93.5M | PLN 120.1M |
| Current assets | PLN 39.7M | PLN 60.0M |
| Cash & equivalents | PLN 933.0K | PLN 1.2M |
| Total equity | PLN 108.6M | PLN 117.3M |
| — attributable to owners | PLN 108.6M | PLN 117.3M |
| Non-controlling interests | PLN 0 | PLN 0 |
| Non-current liabilities | PLN 13.6M | PLN 28.6M |
| Lease liabilities (non-current) | PLN 250.0K | PLN 347.0K |
| Current liabilities | PLN 47.2M | PLN 98.7M |
| Lease liabilities (current) | PLN 96.0K | PLN 184.0K |
| Trade & other payables | PLN 31.5M | PLN 61.6M |
| Deferred tax liabilities | PLN 5.0M | PLN 6.3M |
| Derived metrics | ||
| Free cash flow | -PLN 51.1M | PLN 8.1M |
| Operating margin | -2.1% | -0.5% |
| Net margin | -3.5% | -3.9% |
| Return on equity | -4.9% | -8.5% |
| Cash conversion ratio | 9.12× | -1.44× |
| Capex coverage | -21.33× | 2.31× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 7.1M | PLN 5.6M |
| Adjustments For Decrease Increase In Other Operating Receivables | PLN 5.9M | PLN 9.5M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 16.1M | PLN 21.9M |
| Adjustments For Finance Income Cost | PLN 4.5M | -PLN 5.0M |
| Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities | PLN 338.0K | PLN 1.9M |
| Adjustments For Increase Decrease In Trade and Other Payables | -PLN 28.5M | PLN 10.2M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -PLN 29.3M | -PLN 29.5M |
| Adjustments For Provisions | -PLN 1.3M | -PLN 174.0K |
| Adjustments For Reconcile Profit Loss | -PLN 45.1M | PLN 24.5M |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -0.11 | PLN -0.20 |
| Comprehensive Income Attributable To Owners of Parent | -PLN 5.4M | -PLN 10.0M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 0 | PLN 0 |
| Current Contract Liabilities | PLN 2.9M | PLN 7.7M |
| Current Deferred Income Other Than Current Contract Liabilities | PLN 72.0K | PLN 2.1M |
| Current Provisions For Employee Benefits | PLN 388.0K | PLN 296.0K |
| Current Tax Liabilities Current | PLN 37.0K | PLN 0 |
| Deferred Tax Assets | PLN 8.6M | PLN 11.4M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -110.00 | PLN -0.20 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | PLN 0 | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | PLN 0.00 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 169.4M | PLN 244.6M |
| Finance Income | PLN 9.1M | PLN 26.0K |
| General and Administrative Expense | PLN 14.7M | PLN 16.3M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 0 | -PLN 300.0K |
| Increase Decrease In Cash and Cash Equivalents | -PLN 267.0K | -PLN 1.3M |
| Increase Decrease In Working Capital | PLN 0 | PLN 0 |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | — |
| Increase Decrease Through Disposal of Subsidiary | -PLN 3.4M | — |
| Increase Decrease Through Transfer To Statutory Reserve | PLN 0 | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 18.0M | PLN 25.1M |
| Interest Paid Classified As Financing Activities | PLN 1.2M | PLN 5.1M |
| Inventories Total | PLN 26.0M | PLN 33.1M |
| Issued Capital | PLN 500.0K | PLN 500.0K |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Contract Assets | PLN 9.0M | PLN 27.1M |
| Noncurrent Contract Liabilities | PLN 6.1M | PLN 19.4M |
| Noncurrent Deferred Income Other Than Noncurrent Contract Liabilities | PLN 923.0K | PLN 995.0K |
| Noncurrent Prepayments | PLN 668.0K | PLN 958.0K |
| Noncurrent Provisions For Employee Benefits | PLN 236.0K | PLN 401.0K |
| Other Adjustments To Reconcile Profit Loss | -PLN 10.8M | PLN 0 |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Assets | PLN 702.0K | PLN 4.0M |
| Other Current Payables | PLN 12.2M | PLN 26.8M |
| Other Inflows Outflows of Cash Classified As Financing Activities | PLN 0 | PLN 0 |
| Other Noncurrent Payables | PLN 1.1M | PLN 1.2M |
| Other Reserves | PLN 10.0M | PLN 10.0M |
| Other Revenue | PLN 31.4M | PLN 32.5M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 38.7M | PLN 66.4M |
| Profit Loss From Continuing Operations | -PLN 5.4M | -PLN 10.0M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 2.3M | PLN 6.2M |
| Retained Earnings | PLN 7.9M | -PLN 27.9M |
| Selling Expense | PLN 15.4M | PLN 22.0M |
| Trade Receivables | PLN 12.1M | PLN 21.7M |
| Weighted Average Shares | 50000.0M | 50000.0M |
Methodology
Every line item above is a fact tagged in LIBET 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.