TOWER INVESTMENTS SPÓŁKA AKCYJNA financials
TOWER INVESTMENTS SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2023-12-31
LEI:
259400J8JJKET03PCT44 Financial statements
(PLN, as reported — unscaled; 122 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | PLN 7.8M | PLN 26.6M |
| Cost of sales | PLN 7.3M | PLN 19.4M |
| Gross profit | PLN 541.2K | PLN 7.2M |
| Other income | PLN 8.2M | PLN 3.3M |
| Distribution costs | PLN 0 | PLN 0 |
| Administrative expenses | PLN 3.2M | PLN 4.5M |
| Operating profit (EBIT) | -PLN 5.8M | -PLN 3.8M |
| Finance costs | PLN 9.6M | PLN 5.9M |
| Profit before tax | -PLN 15.0M | -PLN 8.7M |
| Income tax expense | PLN 803.3K | PLN 971.4K |
| Profit for the year | -PLN 15.5M | -PLN 10.7M |
| — attributable to owners | -PLN 15.5M | -PLN 10.2M |
| — attributable to NCI | PLN 0 | -PLN 442.8K |
| Total comprehensive income | -PLN 15.5M | -PLN 10.7M |
| Per share | ||
| Basic EPS | PLN -10.18 | PLN -6.61 |
| Diluted EPS | PLN -10.18 | PLN -6.61 |
| Free cash flow / share | PLN -6.47 | PLN 3.22 |
| Cash flow statement | ||
| Cash generated from operations | -PLN 8.4M | PLN 5.8M |
| Net cash from operating activities | -PLN 8.4M | PLN 5.2M |
| Net cash from investing activities | PLN 1.9M | -PLN 102.2K |
| Purchase of PP&E (capex) | PLN 1.5M | PLN 21.0K |
| Purchase of intangibles | -PLN 844.0K | PLN 14.1K |
| Net cash from financing activities | PLN 7.8M | -PLN 10.6M |
| Dividends paid | PLN 0 | PLN 0 |
| Proceeds from borrowings | PLN 20.4M | PLN 3.0M |
| Repayments of borrowings | PLN 4.9M | PLN 303.0K |
| Lease liability payments | PLN 89.6K | PLN 1.0M |
| Net change in cash | PLN 1.3M | -PLN 5.4M |
| Balance sheet | ||
| Total assets | PLN 84.1M | PLN 85.5M |
| Non-current assets | PLN 53.1M | PLN 59.9M |
| Property, plant & equipment | PLN 889.9K | PLN 1.2M |
| Intangible assets & goodwill | PLN 13.7M | PLN 13.7M |
| Current assets | PLN 31.0M | PLN 25.6M |
| Inventories | PLN 18.3M | PLN 16.1M |
| Trade & other receivables | PLN 9.7M | PLN 7.1M |
| Cash & equivalents | PLN 2.7M | PLN 1.4M |
| Total equity | PLN 34.1M | PLN 49.2M |
| — attributable to owners | PLN 34.1M | PLN 49.6M |
| Non-controlling interests | PLN 0 | -PLN 435.8K |
| Non-current liabilities | PLN 5.6M | PLN 9.6M |
| Current liabilities | PLN 44.3M | PLN 26.7M |
| Trade & other payables | PLN 21.1M | PLN 11.8M |
| Deferred tax liabilities | PLN 4.2M | PLN 4.0M |
| Derived metrics | ||
| Free cash flow | -PLN 9.8M | PLN 5.2M |
| Operating margin | -74.3% | -14.1% |
| Net margin | -198.5% | -40.2% |
| Return on equity | -45.4% | -21.7% |
| Cash conversion ratio | 0.54× | -0.49× |
| Capex coverage | -5.63× | 248.70× |
| Other reported items | ||
| Adjustments For Decrease Increase In Accrued Income Other Than Contract Assets | PLN 3.1M | PLN 0 |
| Adjustments For Decrease Increase In Inventories | -PLN 2.1M | PLN 3.2M |
| Adjustments For Decrease Increase In Other Operating Receivables | -PLN 2.6M | PLN 7.5M |
| Adjustments For Decrease Increase In Trade Account Receivable | PLN 4.2M | -PLN 1.1M |
| Adjustments For Depreciation and Amortisation Expense | -PLN 787.2K | PLN 1.0M |
| Adjustments For Fair Value Gains Losses | PLN 0 | -PLN 2.3M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | PLN 0 | PLN 2.1M |
| Adjustments For Increase Decrease In Other Operating Payables | PLN 3.3M | PLN 1.4M |
| Adjustments For Increase Decrease In Trade Account Payable | -PLN 1.7M | -PLN 124.8K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 225.7K | -PLN 175.8K |
| Adjustments For Provisions | -PLN 227.0K | -PLN 14.8K |
| Adjustments For Reconcile Profit Loss | PLN 6.6M | PLN 14.5M |
| Adjustments For Undistributed Profits of Associates | PLN 0 | PLN 0 |
| Adjustments For Unrealised Foreign Exchange Losses Gains | PLN 0 | -PLN 2.7K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN -10.18 | PLN -6.22 |
| Basic Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN -0.39 |
| Changes In Equity | -PLN 15.0M | -PLN 10.8M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 0 | -PLN 442.8K |
| Comprehensive Income Attributable To Owners of Parent | -PLN 15.5M | -PLN 10.2M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 31.0M | PLN 25.1M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 44.3M | PLN 26.3M |
| Current Provisions | PLN 148.7K | PLN 375.6K |
| Current Tax Assets Current | PLN 50.5K | PLN 50.5K |
| Current Tax Liabilities Current | PLN 443.0K | PLN 436.1K |
| Deferred Tax Assets | PLN 1.3M | PLN 1.7M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN -10.18 | PLN -6.22 |
| Diluted Earnings Loss Per Share From Discontinued Operations | PLN 0.00 | PLN -0.39 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 0 | PLN 0 |
| Equity and Liabilities | PLN 84.1M | PLN 85.5M |
| Finance Income | PLN 392.9K | PLN 1.0M |
| Gain Recognised In Bargain Purchase Transaction | PLN 0 | PLN 0 |
| Income Taxes Paid Refund Classified As Operating Activities | PLN 0 | PLN 608.6K |
| Increase Decrease In Cash and Cash Equivalents | PLN 1.3M | -PLN 5.4M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | PLN 14.3K | -PLN 168.4K |
| Increase Decrease Through Transfers and Other Changes Equity | PLN 435.8K | PLN 0 |
| Intangible Assets Other Than Goodwill | PLN 27.4K | PLN 18.8K |
| Interest Paid Classified As Financing Activities | PLN 1.6M | PLN 2.8M |
| Investment Property | PLN 36.2M | PLN 41.9M |
| Issue of Equity | PLN 0 | PLN 0 |
| Issued Capital | PLN 1.6M | PLN 1.6M |
| Liabilities | PLN 49.9M | PLN 36.3M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | PLN 0 | PLN 335.7K |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | PLN 0 | PLN 464.0K |
| Noncurrent Payables | PLN 763.0K | PLN 590.2K |
| Noncurrent Provisions | PLN 0 | PLN 0 |
| Noncurrent Receivables | PLN 965.2K | PLN 1.3M |
| Other Adjustments For Which Cash Effects Are Investing Or Financing Cash Flow | PLN 2.3M | PLN 2.6M |
| Other Adjustments To Reconcile Profit Loss | PLN 845.1K | PLN 480.7K |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 0 |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | PLN 0 | PLN 63.7K |
| 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 Current Financial Assets | PLN 200.0K | PLN 458.6K |
| Other Current Financial Liabilities | PLN 22.6M | PLN 13.7M |
| Other Expense By Function | PLN 11.3M | PLN 9.7M |
| Other Inflows Outflows of Cash Classified As Financing Activities | -PLN 12.1M | -PLN 9.5M |
| Other Noncurrent Financial Assets | PLN 0 | PLN 0 |
| Other Noncurrent Financial Liabilities | PLN 596.9K | PLN 5.0M |
| Other Reserves | PLN 18.8M | PLN 21.7M |
| Payments To Acquire Or Redeem Entitys Shares | PLN 0 | PLN 0 |
| Proceeds From Issue of Bonds Notes and Debentures | PLN 6.2M | PLN 0 |
| Proceeds From Issuing Shares | PLN 0 | PLN 0 |
| Proceeds From Sales of Intangible Assets Classified As Investing Activities | -PLN 13.8K | PLN 0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 2.5M | PLN 455.3K |
| Profit Loss From Continuing Operations | -PLN 15.8M | -PLN 9.6M |
| Profit Loss From Discontinued Operations | PLN 280.0K | -PLN 1.0M |
| Purchase of Other Longterm Assets Classified As Investing Activities | PLN 0 | PLN 586.1K |
| Retained Earnings | -PLN 16.0M | -PLN 3.4M |
| Retained Earnings Profit Loss For Reporting Period | -PLN 15.5M | -PLN 10.2M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | PLN 0 | PLN 0 |
| Share Premium | PLN 30.1M | PLN 30.1M |
| Treasury Shares | PLN 269.7K | PLN 269.7K |
Methodology
Every line item above is a fact tagged in TOWER INVESTMENTS 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.