OPUS GLOBAL Nyilvánosan Működő Részvénytársaság financials
OPUS GLOBAL Nyilvánosan Működő Részvénytársaság
Country: HU Reporting currency: HUF Latest annual report: 2024-12-31
LEI:
529900RAN1AMTYFPCG62 Financial statements
(HUF, as reported — unscaled; 134 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | HUF 586.08B | HUF 643.79B |
| Operating expenses | HUF 591.16B | HUF 643.58B |
| Employee benefits expense | HUF 51.93B | HUF 46.46B |
| Depreciation & amortisation | HUF 48.20B | HUF 45.47B |
| Operating profit (EBIT) | HUF 40.27B | HUF 42.74B |
| Net finance income / (cost) | HUF 4.94B | HUF 9.65B |
| Finance costs | HUF 29.26B | HUF 34.27B |
| Profit before tax | HUF 53.89B | HUF 52.39B |
| Profit for the year | HUF 48.10B | HUF 44.89B |
| — attributable to owners | HUF 32.37B | HUF 25.86B |
| — attributable to NCI | HUF 15.73B | HUF 19.03B |
| Total comprehensive income | HUF 50.88B | HUF 44.13B |
| Per share | ||
| Basic EPS | HUF 52.40 | HUF 39.50 |
| Diluted EPS | HUF 52.40 | HUF 39.50 |
| Free cash flow / share | HUF -47.72 | HUF 31.82 |
| Cash flow statement | ||
| Net cash from operating activities | HUF 46.64B | HUF 86.78B |
| Net cash from investing activities | -HUF 77.95B | -HUF 28.81B |
| Purchase of PP&E (capex) | HUF 90.45B | HUF 50.62B |
| Net cash from financing activities | -HUF 57.06B | HUF 15.77B |
| Dividends paid | HUF 25.82B | HUF 8.80B |
| Proceeds from borrowings | HUF 0 | HUF 4.04B |
| Repayments of borrowings | HUF 15.07B | HUF 23.69B |
| Balance sheet | ||
| Total assets | HUF 1.06T | HUF 1.07T |
| Non-current assets | HUF 696.53B | HUF 633.19B |
| Property, plant & equipment | HUF 540.36B | HUF 486.74B |
| Right-of-use assets | HUF 7.54B | HUF 7.41B |
| Intangible assets & goodwill | HUF 88.64B | HUF 88.64B |
| Current assets | HUF 368.15B | HUF 439.46B |
| Cash & equivalents | HUF 160.15B | HUF 247.68B |
| Total equity | HUF 380.97B | HUF 355.78B |
| — attributable to owners | HUF 226.82B | HUF 218.29B |
| Non-controlling interests | HUF 154.15B | HUF 137.49B |
| Non-current liabilities | HUF 407.89B | HUF 416.09B |
| Long-term borrowings | HUF 110.79B | HUF 118.56B |
| Lease liabilities (non-current) | HUF 5.78B | HUF 5.62B |
| Current liabilities | HUF 275.82B | HUF 300.78B |
| Lease liabilities (current) | HUF 2.10B | HUF 2.06B |
| Deferred tax liabilities | HUF 37.35B | HUF 42.99B |
| Derived metrics | ||
| Free cash flow | -HUF 43.81B | HUF 36.16B |
| Operating margin | 6.9% | 6.6% |
| Net margin | 8.2% | 7.0% |
| Return on equity | 12.6% | 12.6% |
| Cash conversion ratio | 0.97× | 1.93× |
| Capex coverage | 0.52× | 1.71× |
| Other reported items | ||
| Adjustments For Decrease Increase In Other Current Assets | HUF 2.84B | HUF 1.11B |
| Adjustments For Decrease Increase In Trade and Other Receivables | -HUF 20.17B | HUF 22.11B |
| Adjustments For Depreciation and Amortisation Expense | HUF 48.20B | HUF 45.47B |
| Adjustments For Dividend Income | HUF 1.65B | HUF 1.38B |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | -HUF 1.58B | HUF 0 |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | -HUF 213.1M | -HUF 4.49B |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | HUF 139.5M | -HUF 152.3M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | HUF 1.16B | HUF 2.38B |
| Adjustments For Income Tax Expense | -HUF 12.17B | -HUF 9.18B |
| Adjustments For Increase Decrease In Trade and Other Payables | -HUF 23.28B | -HUF 30.11B |
| Adjustments For Interest Expense | HUF 12.42B | HUF 16.06B |
| Adjustments For Interest Income | HUF 11.56B | HUF 21.28B |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -HUF 82.1M | -HUF 89.5M |
| Adjustments For Provisions | HUF 5.04B | HUF 3.63B |
| Adjustments For Undistributed Profits of Associates | HUF 10.46B | — |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -HUF 8.67B | HUF 291.9M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -HUF 586.6M | HUF 1.50B |
| Basic Earnings Loss Per Share From Continuing Operations | HUF 77.90 | HUF 68.50 |
| Basic Earnings Loss Per Share From Discontinued Operations | HUF 0.00 | HUF 0.00 |
| Biological Assets | HUF 0 | HUF 202.1M |
| Bonds Issued | HUF 113.21B | HUF 114.74B |
| Cancellation of Treasury Shares | -HUF 1.17B | — |
| Capital Reserve | HUF 166.89B | HUF 166.89B |
| Comprehensive Income Attributable To Noncontrolling Interests | HUF 16.92B | HUF 18.92B |
| Comprehensive Income Attributable To Owners of Parent | HUF 33.95B | HUF 25.21B |
| Current Advances | HUF 37.50B | HUF 73.32B |
| Current Borrowings and Current Portion of Noncurrent Borrowings | HUF 10.45B | HUF 12.01B |
| Current Prepayments and Other Current Assets | HUF 115.60B | HUF 81.96B |
| Current Tax Assets Current | HUF 1.19B | HUF 3.22B |
| Current Tax Expense Income | HUF 5.78B | HUF 7.50B |
| Current Tax Liabilities | HUF 2.09B | HUF 4.78B |
| Deferred Tax Assets | HUF 1.65B | HUF 2.00B |
| Diluted Earnings Loss Per Share From Continuing Operations | HUF 77.90 | HUF 68.50 |
| Diluted Earnings Loss Per Share From Discontinued Operations | HUF 0.00 | HUF 0.00 |
| Dividends Paid To Noncontrolling Interests | — | HUF 8.80B |
| Dividends Received Classified As Investing Activities | HUF 1.65B | HUF 1.38B |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | HUF 843.9M | -HUF 284.9M |
| Equity and Liabilities | HUF 1.06T | HUF 1.07T |
| Finance Income | HUF 30.00B | HUF 43.92B |
| Government Grants | HUF 116.51B | HUF 112.48B |
| Identifiable Assets Acquired Liabilities Assumed | HUF 9.97B | HUF 19.61B |
| Impairment Loss Recognised In Profit Or Loss | HUF 1.16B | HUF 2.38B |
| Impairment Loss Recognised In Profit Or Loss Goodwill | HUF 0 | HUF 0 |
| Increase Decrease In Cash and Cash Equivalents | -HUF 87.53B | HUF 73.46B |
| Increase Decrease In Financial Assets | -HUF 5.28B | HUF 298.0M |
| Increase Decrease In Net Investment In Finance Lease | HUF 0 | HUF 0 |
| Increase Decrease Through Acquisition of Subsidiary | HUF 0 | HUF 0 |
| Increase Decrease Through Appropriation of Retained Earnings | HUF 0 | HUF 0 |
| Increase Decrease Through Change In Equity of Subsidiaries | HUF 35.53B | -HUF 21.09B |
| Increase Decrease Through Disposal of Subsidiary | HUF 441.0K | HUF 0 |
| Increase Decrease Through Other Contributions By Owners | HUF 0 | HUF 0 |
| Increase Decrease Through Transfers and Other Changes Equity | HUF 0 | HUF 0 |
| Increase Decrease Through Treasury Share Transactions | -HUF 44.68B | -HUF 1.72B |
| Intangible Assets Other Than Goodwill | HUF 10.37B | HUF 9.59B |
| Interest Paid Classified As Financing Activities | HUF 12.80B | HUF 17.21B |
| Interest Received Classified As Investing Activities | HUF 11.79B | HUF 20.57B |
| Inventories Total | HUF 30.90B | HUF 33.46B |
| Investment Property | HUF 621.0M | HUF 3.56B |
| Investments In Associates Accounted For Using Equity Method | HUF 20.24B | HUF 2.71B |
| Investments In Subsidiaries Joint Ventures and Associates | HUF 1.20B | HUF 73.3M |
| Issued Capital | HUF 17.46B | HUF 17.54B |
| Liabilities | HUF 683.71B | HUF 716.87B |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | HUF 98.0M | HUF 0 |
| Noncurrent Financial Assets | HUF 4.76B | HUF 4.72B |
| Noncurrent Payables To Related Parties | HUF 1.64B | HUF 2.37B |
| Noncurrent Provisions | HUF 19.88B | HUF 15.19B |
| Noncurrent Receivables Due From Related Parties | HUF 11.18B | HUF 8.15B |
| Other Components of Deferred Tax Expense Income | HUF 265.2M | -HUF 17.1M |
| Other Comprehensive Income | HUF 2.77B | -HUF 763.9M |
| Other Comprehensive Income Attributable To Noncontrolling Interests | HUF 1.19B | -HUF 114.4M |
| Other Comprehensive Income Attributable To Owners of Parent | HUF 1.58B | -HUF 649.6M |
| Other Expense By Nature | HUF 23.45B | HUF 22.68B |
| Other Noncurrent Liabilities | HUF 2.72B | HUF 4.14B |
| Other Operating Income Expense | HUF 10.95B | HUF 26.90B |
| Other Shortterm Provisions | HUF 1.13B | HUF 785.7M |
| Other Work Performed By Entity and Capitalised | HUF 34.40B | HUF 15.63B |
| Payments To Acquire Or Redeem Entitys Shares | HUF 5.74B | HUF 1.72B |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | HUF 4.25B | HUF 424.1M |
| Profit Loss From Continuing Operations | HUF 48.10B | HUF 44.89B |
| Profit Loss From Discontinued Operations | HUF 0 | HUF 0 |
| Reserve of Exchange Differences On Translation | HUF 1.92B | HUF 184.4M |
| Retained Earnings | HUF 59.43B | HUF 13.22B |
| Retained Earnings Profit Loss For Reporting Period | HUF 32.37B | HUF 25.86B |
| Revenue and Operating Income | HUF 631.43B | HUF 686.32B |
| Share of Profit Loss of Associates Accounted For Using Equity Method | HUF 8.67B | HUF 2.5M |
| Trade and Other Current Payables To Related Parties | HUF 61.46B | HUF 65.01B |
| Trade and Other Current Receivables Due From Related Parties | HUF 12.25B | HUF 15.42B |
| Trade and Other Payables To Trade Suppliers | HUF 42.75B | HUF 40.20B |
| Trade Receivables | HUF 47.96B | HUF 57.51B |
| Treasury Shares | HUF 50.97B | HUF 5.28B |
Methodology
Every line item above is a fact tagged in OPUS GLOBAL Nyilvánosan Működő Részvénytársaság'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 (HUF), 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.