Passus Spółka Akcyjna financials
Passus Spółka Akcyjna
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
259400KB72KMYDMQCZ78 Financial statements
(PLN, as reported — unscaled; 114 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 76.4M | PLN 63.0M |
| Other income | PLN 1.7M | PLN 2.1M |
| Employee benefits expense | PLN 6.0M | PLN 9.3M |
| Raw materials & consumables used | PLN 258.0K | PLN 257.0K |
| Depreciation & amortisation | PLN 2.9M | PLN 2.7M |
| Operating profit (EBIT) | PLN 5.9M | PLN 8.9M |
| Finance costs | PLN 204.0K | PLN 220.0K |
| Profit before tax | PLN 5.7M | PLN 8.6M |
| Income tax expense | PLN 800.0K | PLN 1.8M |
| Profit for the year | PLN 4.9M | PLN 6.8M |
| — attributable to owners | PLN 4.3M | PLN 6.0M |
| — attributable to NCI | PLN 530.0K | PLN 777.0K |
| Total comprehensive income | PLN 4.9M | PLN 6.8M |
| Per share | ||
| Basic EPS | PLN 2.11 | PLN 3.12 |
| Diluted EPS | PLN 2.11 | PLN 2.92 |
| Free cash flow / share | PLN 12.18 | PLN 4.75 |
| Cash flow statement | ||
| Cash generated from operations | PLN 29.6M | PLN 14.6M |
| Net cash from operating activities | PLN 28.2M | PLN 12.1M |
| Net cash from investing activities | -PLN 5.2M | -PLN 4.8M |
| Purchase of PP&E (capex) | PLN 180.0K | PLN 1.1M |
| Purchase of intangibles | PLN 5.8M | PLN 3.8M |
| Net cash from financing activities | -PLN 1.2M | -PLN 2.3M |
| Dividends paid | PLN 0 | PLN 134.0K |
| Proceeds from borrowings | PLN 2.8M | PLN 5.8M |
| Repayments of borrowings | PLN 2.8M | PLN 7.4M |
| Lease liability payments | PLN 662.0K | PLN 452.0K |
| Net change in cash | PLN 21.8M | PLN 5.0M |
| Balance sheet | ||
| Total assets | PLN 73.1M | PLN 59.6M |
| Non-current assets | PLN 15.4M | PLN 11.6M |
| Property, plant & equipment | PLN 2.2M | PLN 2.4M |
| Intangible assets & goodwill | PLN 2.0M | PLN 2.0M |
| Current assets | PLN 57.7M | PLN 48.0M |
| Inventories | PLN 145.0K | PLN 138.0K |
| Trade & other receivables | PLN 11.3M | PLN 26.1M |
| Cash & equivalents | PLN 32.0M | PLN 10.2M |
| Total equity | PLN 19.8M | PLN 15.0M |
| — attributable to owners | PLN 18.3M | PLN 13.8M |
| Non-controlling interests | PLN 1.5M | PLN 1.1M |
| Non-current liabilities | PLN 849.0K | PLN 710.0K |
| Lease liabilities (non-current) | PLN 563.0K | PLN 521.0K |
| Current liabilities | PLN 52.4M | PLN 43.9M |
| Lease liabilities (current) | PLN 514.0K | PLN 614.0K |
| Trade & other payables | PLN 27.6M | PLN 21.6M |
| Derived metrics | ||
| Free cash flow | PLN 28.0M | PLN 11.0M |
| Operating margin | 7.7% | 14.1% |
| Net margin | 6.3% | 10.7% |
| Return on equity | 24.5% | 45.2% |
| Cash conversion ratio | 5.81× | 1.79× |
| Capex coverage | 156.69× | 10.96× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -PLN 7.0K | PLN 1.6M |
| Adjustments For Decrease Increase In Other Assets | -PLN 2.9M | -PLN 4.5M |
| Adjustments For Decrease Increase In Prepaid Expenses | -PLN 279.0K | -PLN 38.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | PLN 15.2M | -PLN 17.5M |
| Adjustments For Depreciation and Amortisation Expense | PLN 2.9M | PLN 2.7M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -PLN 137.0K | PLN 160.0K |
| Adjustments For Increase Decrease In Contract Liabilities | PLN 3.1M | PLN 3.9M |
| Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities | PLN 226.0K | PLN 222.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | PLN 5.7M | PLN 15.8M |
| Adjustments For Interest Expense | PLN 149.0K | PLN 90.0K |
| Adjustments For Interest Income | PLN 6.0K | PLN 19.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 0 | PLN 21.0K |
| Adjustments For Provisions | -PLN 433.0K | PLN 2.9M |
| Adjustments For Reconcile Profit Loss | PLN 24.0M | PLN 6.0M |
| Adjustments For Sharebased Payments | PLN 453.0K | PLN 586.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | -PLN 36.0K |
| Changes In Equity | PLN 4.8M | PLN 7.2M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 530.0K | PLN 777.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 4.3M | PLN 6.0M |
| Cost of Merchandise Sold | PLN 36.2M | PLN 27.5M |
| Current Contract Liabilities | PLN 20.5M | PLN 17.4M |
| Current Prepayments and Current Accrued Income Other Than Current Contract Assets | PLN 14.3M | PLN 11.4M |
| Current Provisions For Employee Benefits | PLN 2.5M | PLN 3.3M |
| Current Tax Assets Current | PLN 0 | PLN 184.0K |
| Current Tax Liabilities Current | PLN 650.0K | PLN 876.0K |
| Deferred Tax Assets | PLN 2.5M | PLN 2.2M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | -PLN 8.0K |
| Equity and Liabilities | PLN 73.1M | PLN 59.6M |
| Finance Income | PLN 78.0K | PLN 52.0K |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | PLN 137.0K | PLN 160.0K |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 1.3M | PLN 2.5M |
| Increase Decrease In Cash and Cash Equivalents | PLN 21.8M | PLN 5.0M |
| Increase Decrease Through Sharebased Payment Transactions | PLN 439.0K | PLN 585.0K |
| Increase Decrease Through Transactions With Owners | -PLN 3.0K | PLN 452.0K |
| Increase Decrease Through Transfers and Other Changes Equity | -PLN 442.0K | PLN 1.0K |
| Intangible Assets Other Than Goodwill | PLN 8.4M | PLN 4.5M |
| Interest Paid Classified As Financing Activities | PLN 57.0K | PLN 91.0K |
| Interest Paid Classified As Operating Activities | PLN 92.0K | PLN 0 |
| Interest Received Classified As Investing Activities | PLN 7.0K | PLN 19.0K |
| Issue of Equity | PLN 0 | — |
| Issued Capital | PLN 205.0K | PLN 192.0K |
| Liabilities | PLN 53.3M | PLN 44.6M |
| Miscellaneous Other Operating Expense | PLN 497.0K | PLN 241.0K |
| Noncurrent Provisions For Employee Benefits | PLN 19.0K | PLN 61.0K |
| Noncurrent Receivables | PLN 318.0K | PLN 429.0K |
| Other Adjustments To Reconcile Profit Loss | PLN 2.0K | PLN 96.0K |
| Other Comprehensive Income | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | PLN 0 | PLN 0 |
| Other Expense By Nature | PLN 1.3M | PLN 219.0K |
| Other Noncurrent Financial Assets | PLN 4.0K | PLN 5.0K |
| Other Reserves | PLN 0 | PLN 1.4M |
| Other Shortterm Provisions | PLN 426.0K | PLN 20.0K |
| Payments To Acquire Or Redeem Entitys Shares | PLN 462.0K | PLN 0 |
| Proceeds From Government Grants Classified As Investing Activities | PLN 777.0K | PLN 0 |
| Proceeds From Issuing Shares | PLN 14.0K | PLN 0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | PLN 0 | PLN 72.0K |
| Profit Loss From Continuing Operations | PLN 4.9M | PLN 6.8M |
| Profit Loss From Discontinued Operations | PLN 0 | PLN 0 |
| Retained Earnings | PLN 15.2M | PLN 11.1M |
| Retained Earnings Excluding Profit Loss For Reporting Period | PLN 10.8M | PLN 5.1M |
| Retained Earnings Profit Loss For Reporting Period | PLN 4.3M | PLN 6.0M |
| Services Expense | PLN 25.0M | PLN 16.0M |
| Share Premium | PLN 3.0M | PLN 1.2M |
| Tax Expense Other Than Income Tax Expense | PLN 45.0K | PLN 19.0K |
Methodology
Every line item above is a fact tagged in Passus 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.