Makarony Polskie Spółka Akcyjna financials
Makarony Polskie Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400PAFSEQGHKO2Q38 Financial statements
(PLN, as reported — unscaled; 108 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 354.8M | PLN 328.9M |
| Cost of sales | PLN 256.9M | PLN 255.7M |
| Gross profit | PLN 97.9M | PLN 73.2M |
| Distribution costs | PLN 33.8M | PLN 28.1M |
| Administrative expenses | PLN 11.3M | PLN 10.2M |
| Operating profit (EBIT) | PLN 43.7M | PLN 33.2M |
| Finance costs | PLN 2.1M | PLN 2.9M |
| Profit before tax | PLN 42.2M | PLN 30.3M |
| Income tax expense | PLN 9.3M | PLN 5.9M |
| Profit for the year | PLN 32.9M | PLN 24.5M |
| — attributable to owners | PLN 32.9M | PLN 24.5M |
| Total comprehensive income | PLN 32.9M | PLN 24.5M |
| Per share | ||
| Basic EPS | PLN 2.98 | PLN 2.22 |
| Diluted EPS | PLN 2.98 | PLN 2.22 |
| Free cash flow / share | PLN 4.17 | PLN 1.36 |
| Cash flow statement | ||
| Net cash from operating activities | PLN 53.0M | PLN 22.2M |
| Net cash from investing activities | -PLN 6.3M | -PLN 22.8M |
| Net cash from financing activities | -PLN 25.5M | -PLN 17.8M |
| Dividends paid | PLN 6.6M | PLN 3.3M |
| Proceeds from borrowings | PLN 3.0K | PLN 2.2M |
| Repayments of borrowings | PLN 14.6M | PLN 11.6M |
| Lease liability payments | PLN 1.5M | PLN 1.5M |
| Net change in cash | PLN 21.2M | -PLN 18.3M |
| Balance sheet | ||
| Total assets | PLN 238.1M | PLN 239.3M |
| Non-current assets | PLN 135.6M | PLN 144.2M |
| Property, plant & equipment | PLN 126.7M | PLN 131.5M |
| Intangible assets & goodwill | PLN 188.0K | PLN 2.9M |
| Current assets | PLN 102.4M | PLN 95.2M |
| Inventories | PLN 28.7M | PLN 44.5M |
| Trade & other receivables | PLN 44.3M | PLN 42.4M |
| Cash & equivalents | PLN 29.0M | PLN 7.8M |
| Total equity | PLN 149.3M | PLN 122.9M |
| Non-current liabilities | PLN 35.4M | PLN 41.7M |
| Long-term borrowings | PLN 8.7M | PLN 13.1M |
| Lease liabilities (non-current) | PLN 5.9M | PLN 3.5M |
| Current liabilities | PLN 53.4M | PLN 74.7M |
| Lease liabilities (current) | PLN 1.5M | PLN 1.4M |
| Trade & other payables | PLN 33.5M | PLN 52.9M |
| Deferred tax liabilities | PLN 3.9M | PLN 5.1M |
| Derived metrics | ||
| Free cash flow | PLN 46.0M | PLN 15.0M |
| Operating margin | 12.3% | 10.1% |
| Net margin | 9.3% | 7.4% |
| Return on equity | 22.0% | 19.9% |
| Cash conversion ratio | 1.61× | 0.91× |
| Capex coverage | 7.65× | 3.08× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | PLN 15.8M | -PLN 23.1M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 3.2M | -PLN 17.5M |
| Adjustments For Depreciation and Amortisation Expense | PLN 14.2M | PLN 9.2M |
| Adjustments For Interest Expense | PLN 1.4M | PLN 2.2M |
| Adjustments For Provisions | PLN 2.9M | PLN 1.3M |
| Adjustments For Reconcile Profit Loss | PLN 15.8M | -PLN 3.9M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -PLN 6.0K | -PLN 2.0K |
| Capital Redemption Reserve | PLN 12.0M | PLN 12.0M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | PLN 0 | PLN 17.1M |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | PLN 0 | PLN 0 |
| Comprehensive Income Attributable To Owners of Parent | PLN 32.9M | PLN 24.5M |
| Cost of Merchandise Sold | PLN 5.5M | PLN 10.2M |
| Current Accruals and Current Deferred Income Including Current Contract Liabilities | PLN 2.7M | PLN 1.6M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | PLN 3.0M | PLN 13.2M |
| Current Prepaid Expenses | PLN 442.0K | PLN 430.0K |
| Current Provisions For Employee Benefits | PLN 3.0M | PLN 2.4M |
| Current Tax Assets Current | PLN 0 | PLN 0 |
| Current Tax Liabilities Current | PLN 7.9M | PLN 2.3M |
| Deferred Tax Assets | PLN 310.0K | PLN 3.0K |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | PLN 0.75 | — |
| Dividends Received Classified As Operating Activities | PLN 0 | PLN 0 |
| Dividends Recognised As Distributions To Owners of Parent | PLN 6.6M | PLN 3.3M |
| Dividends Recognised As Distributions To Owners Per Share | — | PLN 0.60 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 6.0K | PLN 2.0K |
| Equity and Liabilities | PLN 238.1M | PLN 239.3M |
| Finance Income | PLN 586.0K | PLN 32.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 5.0M | PLN 4.2M |
| Increase Decrease Through Appropriation of Retained Earnings | PLN 0 | PLN 0 |
| Increase Decrease Through Other Contributions By Owners | PLN 95.0K | PLN 114.0K |
| Increase Decrease Through Transfer Between Revaluation Reserve and Retained Earnings | PLN 0 | — |
| Increase Decrease Through Transfers and Other Changes Equity | — | PLN 0 |
| Increase Decrease Through Treasury Share Transactions | — | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 2.0M | PLN 5.5M |
| Interest Paid Classified As Financing Activities | PLN 1.8M | PLN 2.2M |
| Interest Received Classified As Investing Activities | PLN 447.0K | PLN 0 |
| Investment Property | PLN 0 | PLN 603.0K |
| Issued Capital | PLN 33.1M | PLN 33.1M |
| Liabilities | PLN 88.8M | PLN 116.4M |
| Miscellaneous Other Operating Expense | PLN 12.4M | PLN 8.7M |
| Miscellaneous Other Operating Income | PLN 3.4M | PLN 7.0M |
| Noncurrent Accrued Income Other Than Noncurrent Contract Assets | PLN 6.0K | PLN 35.0K |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 0 |
| Noncurrent Deferred Income Including Noncurrent Contract Liabilities | PLN 15.9M | PLN 19.5M |
| Noncurrent Provisions For Employee Benefits | PLN 1.1M | PLN 495.0K |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | PLN 530.0K | PLN 1.7M |
| Other Adjustments To Reconcile Profit Loss | PLN 6.4M | PLN 4.2M |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Current Financial Assets | PLN 0 | PLN 0 |
| Other Current Financial Liabilities | PLN 0 | PLN 807.0K |
| Other Inflows Outflows of Cash Classified As Financing Activities | -PLN 807.0K | -PLN 1.4M |
| Other Inflows Outflows of Cash Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Noncurrent Financial Liabilities | PLN 0 | PLN 0 |
| Other Shortterm Provisions | PLN 1.9M | PLN 71.0K |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 150.0K | PLN 1.6M |
| Proceeds From Government Grants Classified As Financing Activities | PLN 0 | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Profit Loss From Continuing Operations | PLN 32.9M | PLN 24.5M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 6.9M | PLN 7.2M |
| Retained Earnings | PLN 43.8M | PLN 24.2M |
| Revaluation Surplus | PLN 0 | PLN 114.0K |
| Rightofuse Assets That Do Not Meet Definition of Investment Property | PLN 6.5M | PLN 3.7M |
| Share Issue Related Cost | — | PLN 0 |
Methodology
Every line item above is a fact tagged in Makarony Polskie 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.