Consolidated financial statement of capital group of Apator
Consolidated financial statement of financial situation
DESCRIPTION
NOTE
Day
31.12.2013
Fixed assets
-
31.12.2012 *
262 427
249 359
Intangible assets
7.2
6 955
4 400
Goodwill of subsidiaries
7.3
63 706
66 248
Property, plant and equipment
7.4
146 233
139 183
Investment properties
7.5
1 721
1 735
Investments in joint control entities consolidated by equity method
7.6
5 279
6 571
Other long-term financial assets
7.7
284
525
-
8
284
517
8 994
8 175
8 994
8 175
5 719
1 590
5 719
1 590
- in related entities
- in other entities
Long-term borrowings granted
7.10
- to related entities
Long-term receivables
7.9
- from other entities
Long-term prepayments
7.12
9
61
Deferred tax assets
7.20
23 527
20 871
261 058
255 089
Current assets
-
Inventories
7.8
95 359
94 053
Trade receivables
7.9
116 106
102 711
5 739
2 982
110 367
99 729
- from related entities
- from other entities
Receivables due to income tax from entities
7.9
1 314
63
Receivables due to other taxes (excluding income tax) and other similar charges
7.9
5 465
5 535
Other short-term receivables
7.9
18 161
6 026
18 161
6 026
4 522
1 003
4 522
1 003
- from other entities
Other short-term financial assets
7.7
- in other entities
Cash and cash equivalents
7.11
18 239
43 719
Short-term prepayments
7.12
1 636
1 979
Fixed assets classified as held for sale
7.13
256
-
523 485
504 448
TOTAL ASSETS
-
* conversion pursuant to the note 7.36
DESCRIPTION
NOTE
Day
31.12.2013
Equity
-
Equity for shareholders of parent entity
31.12.2012 *
326 213
299 592
324 631
298 432
Share capital
7.14
3 311
3 311
Other capitals
7.15
222 837
186 971
Reserve of remeasurement of defined benefit plans
355
400
Capital from evaluation of hedging transactions and exchange differences from
consolidation
623
961
Undistributed financial result
97 505
106 789
- undistributed result from previous years
38 216
23 699
- result of current period
68 141
94 893
- write offs from net profit in the financial year
(8 852)
(11 803)
1 582
1 160
197 272
204 856
28 982
45 364
8 665
12 887
8 665
12 887
11 904
25 425
11 904
25 425
Non-controlling interest
7.16
Liabilities
-
Long-term liabilities and provisions
Long-term loans and borrowings
7.17
- from other entities
Long-term liabilities
7.19
- towards other entities
Deferred income tax liabilities
7.20
1 462
-
Long-term provisions for employee benefit liabilities
7.18
6 951
7 012
Other short-term provisions
7.18
-
40
168 290
159 492
48 629
42 833
48 629
42 833
52 474
66 263
15
1
52 459
66 262
Short-term provisions and liabilities
Short-term loans and borrowings
7.17
- from other entities
Trabe liabilities
7.19
- towards related entities
- towards other entities
Current tax liabilities
7.19
6 134
7 606
Liabilities due to other taxes (excluding income tax) and other similar charges
7.19
9 606
9 246
Other short-term liabilities
7.19
33 521
18 902
-
1
33 521
18 901
- towards related entities
- towards other entities
Short-term provisions for employee benefit liabilities
7.18
11 678
10 348
Other short term provisions
7.18
6 248
4 294
523 485
504 448
TOTAL LIABILITIES
* conversion pursuant to the note 7.36
-
Consolidated financial statement of profit and loss account and other
comprehensive income
Period
DESCRIPTION
NOTE
Sales revenues
since 01.01.2013
till 01.01.2012
since 31.12.2013
till 31.12.2012*
683 990
668 824
627 486
600 001
51 410
39 550
576 088
560 451
56 504
68 823
3 086
1 346
53 418
67 477
(482 007)
(483 950)
(434 585)
(425 653)
(31 725)
(27 466)
(402 860)
(398 187)
(47 422)
(58 297)
(2 717)
(1 298)
(44 705)
(56 999)
Gross profit on sale
201 983
184 874
Selling costs
(35 725)
(31 247)
Overheads
(77 523)
(75 980)
88 735
77 647
(3 244)
18 145
3 528
30 524
(7 049)
(12 379)
1 288
2 206
86 502
97 998
(3 299)
(6 334)
5 278
3 505
(8 577)
(9 839)
83 203
91 664
Sales revenues of products and services
- to related entities
- to other entities
Sales revenues of goods and materials
- to related entities
- to other entities
Cost of goods sold
Cost of products and services sold
- to related entities
- to other entities
Cost of goods and materials sold
- to related entities
- to other entities
Profit on sale
Other operating revenues (costs), including:
7.22
Revenues
Costs
Share in profit in entities consolidated by equity method
Profit from operating activity
Financial costs, including:
7.23
Revenues
Costs
Profit before tax
Current income tax
7.20
(16 088)
(16 566)
Deferred income tax
7.20
1 684
20 222
68 799
95 320
(388)
6 338
Net profit
Other comprehensive income
Other comprehensive net income
Period
DESCRIPTION
NOTE
since 01.01.2013
till 01.01.2012
since 31.12.2013
till 31.12.2012*
Items that can be reclassified to financial result in the future:
Trade differences of foreign entities
(1 218)
(655)
875
6 593
(45)
400
Comprehensive income in total
68 411
101 658
Net profit, including:
68 799
95 320
Shareholders of the company
68 141
94 893
Non controlling shareholders
658
427
68 411
101 658
Shareholders of the company
67 758
101 245
Non-controlling shareholders
653
413
- basic
2,31
3,22
- diluted
2,31
3,22
29 507 028
29 507 028
Result on hedge accounting with tax effect
Items that will not be reclassified to financial result in the future:
Reserve of remeasurement of defined benefit plans with tax effect
Comprehensive income in total, including:
Net profit per ordinary share:
Weighted average number of shares
* conversion pursuant to the note 7.36
DESCRIPTION
Profit on operating activity
Amortization and depreciation
EBIDTA
Period
since 01.01.2013
till 01.01.2012
since 31.12.2013
till 31.12.2012
86 502
97 998
20 734
18 293
107 236
116 291
Consolidated financial statement of changes in equity
DESCRIPTION
Share capital
Balance as at 01.01.2012
Adjustments to opening balance
Balance after changes made
Other capitals
Reserve of
remeasurements
of defined
benefit plans
Capital from valuation of
hedging transactions and
exchange rate from
consolidation
Undistributed
financial result
Total
NONCONTROLLING
INTEREST
TOTAL
EQUITY
-
(4 991)
66 968
230 594
5 873
236 467
3 511
165 106
-
-
-
4 331
4 331
(4 732)
(401)
3 511
165 106
(4 991)
71 299
234 925
1 141
236 066
Changes in equity in the period since 01.01.2012 till 31.12.2012
Comprehensive income:
Net profit for the period since 01.01.2012 till 31.12.2012
-
-
-
-
94 893
94 893
427
95 320
Distribution of the result for supplementary capital
-
25 726
-
-
(25 726)
-
-
-
Reimbursement of loss from supplementary capital
-
(5 685)
-
5 685
-
-
-
-
-
-
6 593
-
6 593
-
6 593
Reserve of remeasurement of defined benefit plans with tax effect
-
-
400
-
-
400
-
400
Net exchange differences translated from financial statement to
currency of presentation
-
-
-
(641)
-
(641)
(14)
(655)
Other comprehensive income in total
-
-
400
5 952
-
6 352
(14)
6 338
-
20 041
400
5 952
74 852
101 245
413
101 658
-
-
-
-
(24 755)
(24 755)
(173)
(24 928)
Other comprehensive income:
Items that can be reclassified to financial result in the future:
Result on hedge accounting with tax effect
Items that will not be reclassified to financial result in the future:
Comprehensive income recognized in the period since 01.01.2012 till
31.12.2012
Transactions with shareholders recognized directly in equity
Dividends
Interim dividends paid
Redemption of own shares
Purchase of additional shares of subsidiary
Balance as at 31.12.2012
DESCRIPTION
Share capital
-
-
-
-
(11 803)
(11 803)
-
(11 803)
(200)
1 824
-
-
(1 624)
-
-
-
-
-
-
(1 180)
(1 180)
(221)
(1 401)
3 311
186 971
961
106 789
298 432
1 160
299 592
Other capitals
Reserve of
remeasurements of
defined benefit plans
400
Capital from valuation
cof hedging transactions
and exchange differences
Undistributed
financial result
Total
NON-CONTROLLING
INTEREST
TOTAL EQUITY
from consolidations
Balance as at 01.01.2013
3 311
186 971
400
961
106 789
298 432
1 160
299 592
Net profit for the period since 01.01.2013 till 31.12.2013
-
-
-
-
68 141
68 141
658
68 799
Distribution of the result for supplementary capital
-
35 866
-
-
(35 866)
-
-
-
875
-
875
-
875
Changes in equity in the period since 01.01.2013 till 31.12.2013
Comprehensive income:
Other comprehensive income:
Items that can be reclassified to financial result in the future:
Result on hedge accounting with tax effect
Items that will not be reclassified to financial result in the future:
Reserve of remeasurement of defined benefit plans with tax
effect
-
-
(45)
-
-
(45)
-
(45)
Net exchange rates translated financial statement to currency of
presentation
-
-
-
(1 213)
-
(1 213)
(5)
(1 218)
Other comprehensive income in total
-
-
(45)
(338)
-
(383)
(5)
(388)
-
35 866
(45)
(338)
32 275
67 758
653
68 411
Dividends
-
-
-
-
(44 510)
(44 510)
(231)
(44 741)
Settlement of interim dividend from previous year
-
-
-
-
11 803
11 803
-
11 803
Comprehensive income recognized in the period since 01.01.2013
till 31.12.2013
Transactions with shareholders recognized directly in equity
Interim dividend paid
Balance as at 31.12.2013
-
-
-
-
(8 852)
(8 852)
-
(8 852)
3 311
222 837
355
623
97 505
324 631
1 582
326 213
Consolidated financial statement of cash flow
DESCRIPTION
NOTE
Period
since 01.01.2013
till 01.01.2012
since 31.12.2013
till 31.12.2012
Cash flow from operating activity
Profit before tax
83 203
91 664
Adjustments:
19 189
(1 507)
1 563
1 379
19 184
16 914
Write offs due to depreciation of property, plant and equipment
(134)
2 238
Profit on sales of property ,plant and equipment and intangible assets
(740)
(23 492)
(Profit) loss on sales of financial assets available for sales
1 349
-
Profit from evaluation of investment properties at fair value
(160)
102
(1 048)
(2 010)
2 359
4 083
(1 288)
(2 206)
(378)
(97)
(1 518)
1 582
102 392
90 157
Amortization of intangible assets
Depreciation of property, plant and equipment
Profit from change in fair value of derivatives
Cost of interest
Share in profit of joint control entities
Interest received
Other adjustments
7.24
Cash from operating activity before changes in current capital
Change in inventories
7.24
(1 641)
(2 466)
Change in receivables
7.24
(45 647)
20 434
Change in liabilities
7.24
1 348
4 957
Change in provisions
7.24
5 071
(2 843)
Change in accruals and prepayments
7.24
296
(753)
Other adjustments
7.24
(1 707)
(228)
60 112
109 258
(18 714)
(11 345)
41 398
97 913
Cash generated by operating activity
Income tax paid
Net cash from operating activity
Cash flow from investing activity
Outflows for the purchase of intangibles
7.24
(4 022)
(1 574)
Outflows for the purchase of tangible fixed assets
7.24
(18 878)
(26 583)
Inflows from the sales of tangible fixed assets
7.24
1 830
28 160
240
750
-
(1 402)
(278)
-
Inflows from the sales financial assets held for trading
Investments in subsidiaries
Inflows from the sales of subsidiaries
DESCRIPTION
Borrowings granted
NOTE
Period
since 01.01.2013
till 01.01.2012
since 31.12.2013
till 31.12.2012
(982)
(8 175)
297
68
1 776
-
Other inflows (outflows)
(1 948)
(3 350)
Net cash from investing activity
(21 965)
(12 106)
41 880
71 906
(40 326)
(95 408)
(2 183)
(3 779)
(41 701)
(36 644)
(2 329)
(2 039)
(254)
(214)
Net cash from financing activity
(44 913)
(66 178)
Increase (decrease) net cash and cash equivalents
(25 480)
19 629
Cash and cash equivalents at the beginning of the period
43 719
24 090
Cash and cash equivalents at the end of the period
18 239
43 719
Interest received
Dividends received
Cash from financing activity
Inflows due to loans and borrowings taken
Repayment of loans and borrowings
Interest paid
Dividends paid
Repayment of liabilities due to financial lease
Other inflows (outflows)