ROS AGRO PLC financials
ROS AGRO PLC
Country: GB Reporting currency: RUB Latest annual report: 2023-12-31
LEI:
21380042L8XBX2MYNI64 Financial statements
(RUB, as reported — unscaled; 119 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | RUB 277.33B | RUB 240.23B |
| Cost of sales | RUB 204.97B | RUB 184.44B |
| Gross profit | RUB 76.06B | RUB 47.25B |
| Distribution costs | RUB 20.38B | RUB 16.85B |
| Administrative expenses | RUB 11.14B | RUB 9.07B |
| Operating profit (EBIT) | RUB 47.93B | RUB 19.06B |
| Profit before tax | RUB 56.87B | RUB 8.41B |
| Income tax expense | RUB 8.16B | RUB 1.62B |
| Profit for the year | RUB 48.71B | RUB 6.79B |
| — attributable to owners | RUB 46.50B | RUB 6.76B |
| — attributable to NCI | RUB 2.21B | RUB 23.2M |
| Total comprehensive income | RUB 48.71B | RUB 6.79B |
| Per share | ||
| Basic EPS | RUB 1728270.00 | RUB 251370.00 |
| Diluted EPS | RUB 1728270.00 | RUB 251370.00 |
| Free cash flow / share | RUB 1252189.62 | RUB -270226.81 |
| Cash flow statement | ||
| Cash generated from operations | RUB 59.40B | RUB 6.87B |
| Net cash from operating activities | RUB 53.33B | RUB 4.42B |
| Net cash from investing activities | RUB 89.11B | -RUB 71.34B |
| Purchase of PP&E (capex) | RUB 18.04B | RUB 11.72B |
| Purchase of intangibles | RUB 807.3M | RUB 925.9M |
| Net cash from financing activities | -RUB 143.67B | RUB 52.80B |
| Proceeds from borrowings | RUB 105.05B | RUB 151.47B |
| Repayments of borrowings | RUB 244.20B | RUB 93.01B |
| Lease liability payments | RUB 572.3M | RUB 466.8M |
| Balance sheet | ||
| Total assets | RUB 410.97B | RUB 432.83B |
| Non-current assets | RUB 211.59B | RUB 190.46B |
| Property, plant & equipment | RUB 141.90B | RUB 121.17B |
| Right-of-use assets | RUB 6.39B | RUB 6.92B |
| Intangible assets & goodwill | RUB 3.84B | RUB 2.36B |
| Current assets | RUB 199.38B | RUB 242.37B |
| Inventories | RUB 93.86B | RUB 68.89B |
| Trade & other receivables | RUB 47.86B | RUB 24.18B |
| Cash & equivalents | RUB 25.94B | RUB 21.47B |
| Total equity | RUB 217.06B | RUB 154.66B |
| — attributable to owners | RUB 201.19B | RUB 154.69B |
| Non-controlling interests | RUB 15.86B | -RUB 31.2M |
| Non-current liabilities | RUB 79.19B | RUB 79.56B |
| Long-term borrowings | RUB 59.50B | RUB 61.04B |
| Lease liabilities (non-current) | RUB 4.33B | RUB 5.09B |
| Current liabilities | RUB 114.72B | RUB 198.60B |
| Short-term borrowings | RUB 68.03B | RUB 172.35B |
| Lease liabilities (current) | RUB 1.10B | RUB 863.5M |
| Trade & other payables | RUB 39.45B | RUB 17.02B |
| Deferred tax liabilities | RUB 2.50B | RUB 2.28B |
| Derived metrics | ||
| Free cash flow | RUB 35.29B | -RUB 7.30B |
| Operating margin | 17.3% | 7.9% |
| Net margin | 17.6% | 2.8% |
| Return on equity | 22.4% | 4.4% |
| Cash conversion ratio | 1.09× | 0.65× |
| Capex coverage | 2.96× | 0.38× |
| Other reported items | ||
| Adjustments For Decrease Increase In Biological Assets | RUB 5.67B | -RUB 3.08B |
| Adjustments For Decrease Increase In Financial Assets Held For Trading | RUB 0 | -RUB 1.1M |
| Adjustments For Decrease Increase In Inventories | -RUB 13.10B | -RUB 6.76B |
| Adjustments For Decrease Increase In Other Current Assets | RUB 3.05B | -RUB 5.73B |
| Adjustments For Decrease Increase In Other Operating Receivables | RUB 155.8M | -RUB 39.7M |
| Adjustments For Decrease Increase In Trade Account Receivable | -RUB 14.93B | -RUB 21.00B |
| Adjustments For Depreciation and Amortisation Expense | RUB 16.45B | RUB 14.16B |
| Adjustments For Finance Costs | RUB 638.8M | RUB 690.9M |
| Adjustments For Gains Losses On Change In Fair Value Less Costs To Sell Biological Assets | RUB 3.70B | -RUB 8.54B |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Inventories | RUB 1.20B | RUB 657.9M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | RUB 2.01B | RUB 23.4M |
| Adjustments For Increase Decrease In Other Operating Payables | -RUB 2.25B | RUB 993.3M |
| Adjustments For Increase Decrease In Trade Account Payable | RUB 23.61B | RUB 1.41B |
| Adjustments For Interest Expense | RUB 18.91B | RUB 20.78B |
| Adjustments For Interest Income | RUB 10.32B | RUB 9.40B |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -RUB 170.1M | -RUB 340.3M |
| Adjustments For Provisions | -RUB 14.3M | -RUB 357.2M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -RUB 9.78B | RUB 13.07B |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | RUB 10.9M | RUB 24.87B |
| Cash Flows From Used In Operations Before Changes In Working Capital | RUB 57.20B | RUB 41.07B |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | RUB 6.63B | RUB 0 |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | RUB 740.0M | RUB 15.50B |
| Comprehensive Income Attributable To Noncontrolling Interests | RUB 2.21B | RUB 23.2M |
| Comprehensive Income Attributable To Owners of Parent | RUB 46.50B | RUB 6.76B |
| Current Biological Assets | RUB 6.75B | RUB 9.69B |
| Current Investments | RUB 2.29B | RUB 91.38B |
| Current Payables On Social Security and Taxes Other Than Income Tax | RUB 5.46B | RUB 8.15B |
| Current Prepayments | RUB 10.81B | RUB 13.44B |
| Current Provisions | RUB 123.2M | RUB 137.5M |
| Current Receivables From Taxes Other Than Income Tax | RUB 9.01B | RUB 8.36B |
| Current Tax Assets Current | RUB 132.2M | RUB 832.4M |
| Current Tax Liabilities Current | RUB 555.9M | RUB 76.1M |
| Deferred Tax Assets | RUB 2.53B | RUB 5.96B |
| Dividends Received Classified As Investing Activities | RUB 2.01B | RUB 722.8M |
| Dividends Recognised As Distributions To Noncontrolling Interests | — | RUB 120.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | RUB 5.69B | -RUB 10.87B |
| Equity and Liabilities | RUB 410.97B | RUB 432.83B |
| Income Taxes Paid Refund Classified As Operating Activities | RUB 6.07B | RUB 2.45B |
| Increase Decrease In Cash and Cash Equivalents | RUB 4.46B | -RUB 24.99B |
| Intangible Assets Other Than Goodwill | RUB 7.77B | RUB 1.28B |
| Interest Expense | RUB 7.17B | RUB 7.87B |
| Interest Paid Classified As Financing Activities | RUB 6.10B | RUB 7.03B |
| Interest Received Classified As Investing Activities | RUB 11.50B | RUB 8.69B |
| Investments In Associates | RUB 562.3M | RUB 455.9M |
| Issued Capital | RUB 12.3M | RUB 12.3M |
| Liabilities | RUB 193.91B | RUB 278.17B |
| Noncurrent Biological Assets | RUB 2.74B | RUB 3.24B |
| Noncurrent Government Grants | RUB 12.86B | RUB 11.15B |
| Other Adjustments For Noncash Items | RUB 167.2M | RUB 51.7M |
| Other Current Assets | RUB 2.72B | RUB 4.13B |
| Other Finance Income Cost | RUB 5.79B | -RUB 12.19B |
| Other Gains Losses | RUB 3.39B | -RUB 2.19B |
| Other Inflows Outflows of Cash Classified As Financing Activities | RUB 0 | -RUB 119.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | RUB 376.9M | RUB 178.3M |
| Other Noncurrent Nonfinancial Assets | RUB 0 | RUB 191.0M |
| Other Property Plant and Equipment | RUB 465.8M | RUB 864.5M |
| Proceeds From Government Grants Classified As Financing Activities | RUB 2.15B | RUB 1.84B |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | RUB 712.0M | RUB 486.5M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | RUB 0 | RUB 141.8M |
| Purchase of Interests In Associates | RUB 106.4M | RUB 96.1M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | RUB 23.2M | RUB 358.9M |
| Reserve of Gains and Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income | RUB 49.5M | RUB 49.5M |
| Reserve of Sharebased Payments | RUB 1.31B | RUB 1.31B |
| Retained Earnings | RUB 173.34B | RUB 126.84B |
| Revenue From Interest | RUB 10.32B | RUB 9.40B |
| Share Premium | RUB 26.96B | RUB 26.96B |
| Trading Income Expense On Debt Instruments | RUB 0 | RUB 1.1M |
| Trading Income Expense On Derivative Financial Instruments | -RUB 205.0K | RUB 0 |
| Treasury Shares | RUB 490.6M | RUB 490.6M |
Methodology
Every line item above is a fact tagged in ROS AGRO PLC'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 (RUB), 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.