ARCUS Spółka Akcyjna

Transcription

1 ARCUS Spółka Akcyjna Consolidated financial statement of Arcus S.A. Capital Group for the financial 31 December 2015 Warsaw, 21 March

2 1 Data regarding the annual financial statement of ARCUS S.A. Capital Group 1.1 Selected financial data PLN thousand EUR thousand I Sales revenues II Profit (loss) on operating activities III Profit (loss) before tax IV Net profit (loss) on consolidation Profit (loss) attributable to shareholders of a V dominant entity VI EBITDA VII Comprehensive income Comprehensive income attributable to shareholders VIII of a dominant entity IX Net Cash Flows from operating activities X Net Cash Flows from investing activities XI Net Cash Flows from financing activities XII Change in cash XIII Net profit (loss) and diluted net profit (loss) per share attributable to shareholders of a dominant entity 0,24-1,61 0,06-0,38 PLN thousand EUR thousand as at as at as at as at XIV Total assets XV Long-term liabilities XVI Short-term liabilities XVII Equity Equity attributable to shareholders of a dominant XVIII entity XIX Share capital XX Weighted average number of Book value and diluted book value per share XXI attributable to shareholders of a dominant entity 6,54 6,56 1,54 1, Method applied in calculation of financial data The following rules have been applied in calculation of financial data in EUR: individual items of assets and liabilities according to exchange rate as at ,2615 PLN/EUR ,2623 PLN/EUR ,1472 PLN/EUR, individual items of the statement of comprehensive income and the cash flow statement according to exchange rate calculated as arithmetic mean of the exchange rates announced by the National Bank of Poland prevailing on the last day of each month: for the period of 1 January December 2015: 4,1848 PLN/EUR for the period of 1 January December 2014: 4,1893 PLN/EUR for the period of 1 January December 2013: 4,2110 PLN/EUR 2

3 1.3 Balance sheet Assets Note as at as at as at * FIXED ASSETS Tangible assets Intangible assets Consolidation goodwill Financial assets available for sale Long-term receivables Deferred income tax assets Total CURRENT ASSETS Inventories Trade receivables and other receivables 17, Loans granted Cash Total TOTAL ASSETS Liabilities Note as at as at as at * Equity attributable to shareholders of a dominant entity Share capital Share premium Revaluation reserve Other reserves Own Retained earnings Total Non-controlling Total Equity Long-term liabilities Deferred income tax reserve Provisions for liabilities Long-term loans and bank credits Other long-term liabilities Total Short-term liabilities Trade liabilities and other liabilities 25, Short-term loans and bank credits Income tax liabilities Provisions for liabilities Total TOTAL LIABILITIES *data included in financial statement for

4 1.4 Profit and loss account Profit and loss account Note * Sales revenues Costs of products, goods and materials sold Gross profit (loss) from sales Other operating income Costs of sales General administrative expenses Other operating expenses Operating income (loss) Financial income Financial costs Profit (loss) before tax Income tax: Current income tax Deferred income tax Net profit (loss) Net profit (loss) attributable to shareholders of a dominant entity Non-controlling Profit (loss) per share attributable to shareholders of a dominant entity Ordinary and diluted 10 0,24-1,61-1, Statement of comprehensive income Statement of comprehensive income Note Net profit (loss) for the period Items that could be classified to the result at a future point in time: Financial assets available for sale Deferred Tax regarding other comprehensive income Total of other comprehensive income items Items that would not be classified to the result at a future point in time: Comprehensive income for the period attributable to: Shareholders of a dominant entity Non-controlling -367, , ,00 *data included in published financial statement for

5 1.6 Statement of cash flows Statement of cash flows Cash flows from operating activities * Profit before tax Adjustments Depreciation and amortisation Interests Dividends received Result on investing activities Change in inventories Change in receivables Change in liabilities and reserves Paid/returned income tax Other Total Cash flows from investing activities Inflows Disposal of intangible and tangible fixed assets Repayment of loans Disposal of financial assets Dividends received Outflows Purchases of intangible and fixed tangible assets Loans granted Other Total Cash flow from financing activities Inflows Credits and loans Interests received Outflows Purchase of participating interests Payment of dividend Repayment of credits and loans Financial lease payments Interests paid Total Change in cash Cash at the beginning of the period Cash at the end of the period with limited disposability *data included in published financial statement for

6 1.7 Statement of Changes in Equity Statement of changes in equity For the period of 1 January December 2015 Share capital, reserve capital, share premium Equity attributable to shareholders of a dominant entity Retained earnings Revaluation reserve Own Total Total Equity As at 1 January Profit/loss for the period Financial assets available for sale adjusted by deferred income tax Total of comprehensive income Dividend in subsidiaries Change in equity - share capital increase in a subsidiary As at 31 December Statement of changes in equity For the period of 1 January December 2014 Share capital, reserve capital, share premium Equity attributable to shareholders of a dominant entity Retained earnings Revaluation reserve Own Total Noncontrolling Noncontrolling Total Equity As at 1 January Profit/loss for the period Correction of error impact on 2014 result Profit/loss for the period after correction Financial assets available for sale adjusted by deferred income tax Total of comprehensive income Correction of error impact on previous years result Consolidation of a subsidiary Dividend Purchase of for the purpose of redemption As at 31 December