Consolidated Financial Statements of
AKKO INVEST
Public Limited Company
for the semester ending on 30 June 2023, prepared in accordance with the International Financial Reporting Standards (IFRS) adopted by the European Union
Consolidated Financial Statements of AKKO Invest Plc. and its subsidiaries involved in the consolidation, prepared in accordance with the IFRS for the semester ending on 30/06/2023 All the figures are stated in HUF million unless otherwise indicated.
Abbreviations used in the consolidated financial statements:
IAS | International Accounting Standards |
IFRS | International Financial Reporting Standards |
IFRIC/SIC | International Financial Reporting Interpretation Committee/Standing |
Interpretation Committee | |
FVTOCI | Measured at fair value through other comprehensive income |
FVTPL | Measured at fair value through profit or loss |
CODM | Chief Operating Decision Maker |
EPS | Earnings per share |
AC | Audit Committee |
ECL | Expected credit loss |
ROU | Right-of-use assets |
Figures in brackets indicate negative values in the financial statements!
2
Consolidated Financial Statements of AKKO Invest Plc. and its subsidiaries involved in the | ||
consolidation, prepared in accordance with the IFRS for the semester ending on 30/06/2023 | ||
All the figures are stated in HUF million unless otherwise indicated. | ||
Contents | ||
I. Interim comprehensive income statement | 5 | |
II. Interim consolidated balance sheet | 6 | |
III. | Interim consolidated statement of changes in equity | 8 |
IV. | Interim consolidated cash flow statement | 9 |
V. Main elements of the accounting policy, changing standards | 10 | |
VI. | The basis of preparation of financial statements | 10 |
VII. | Evolution of the structure of the Group | 11 |
VIII. | Presentation of financial statements in interim financial statements, seasonality, disclosures | |
related to fair value and other priority disclosures | 11 | |
IX. | Supplementary notes to the Interim Comprehensive Income Statement | 12 |
1. | Composition of the revenue of the Group | 12 |
2. | Direct administrative and sales expenditures | 12 |
3. | Evolution of earnings from other activities and financial activities | 14 |
4. | Negative goodwill | 15 |
5. | Evolution of the EPS and EBITDA indicators of the Group | 16 |
X. Supplementary notes to the interim balance sheet | 17 | |
6. | Value of customer relations | 17 |
7. | Right-of-useassets and lease liability | 17 |
8. | Other intangible assets | 18 |
9. | Investment properties | 19 |
10. | Properties | 20 |
11. | Plant, fixtures and equipment | 21 |
12. | Other receivables and prepayments and accrued income | 22 |
13. | Treasury shares | 22 |
14. | Bank loans | 23 |
15. | Received loans | 24 |
16. | Provisions | 24 |
17. | Other short-termliabilities and accruals | 25 |
XI. | Other disclosures | 26 |
18. | Operating segments | 26 |
19. | Transactions with related parties | 29 |
20. | Material events after the Interim Period | 30 |
21. | Disclosures related to the situation of war between Russia and the Ukraine | 30 |
22. | Accountancy service provider | 30 |
3 |
Consolidated Financial Statements of AKKO Invest Plc. and its subsidiaries involved in the consolidation, prepared in accordance with the IFRS for the semester ending on 30/06/2023 All the figures are stated in HUF million unless otherwise indicated.
23. Authorisation of the disclosure of the interim financial statements, statements made by
the issuer | 31 |
I. Business and Management Report of AKKO Invest Plc and AKKO Group | 33 |
The Consolidated Financial Statements comprise 31 pages.
4
Consolidated Financial Statements of AKKO Invest Plc. and its subsidiaries involved in the consolidation, prepared in accordance with the IFRS for the semester ending on 30/06/2023 All the figures are stated in HUF million unless otherwise indicated.
- Interim comprehensive income statement
COMPREHENSIVE INCOME STATEMENT | Notes | 30/06/2023 | 30/06/2022 | ||
Revenue | (1) | 15 621 | 11 276 | ||
Direct expenditures | (2) | (14 144) | (10 191) | ||
Gross profit or loss | 1 477 | 1 085 | |||
Administrative and sales expenditures | (2) | (541) | (457) | ||
Other expenditures, net | (3) | (174) | (53) | ||
Financial expenditures, net | (3) | (275) | (94) | ||
Income from the sale of subsidiaries | - | - | |||
Negative goodwill | (4) | 87 | - | ||
Profit or loss before tax | 574 | 481 | |||
Income tax expenditure | (254) | (117) | |||
Profit after tax | 320 | 364 | |||
Part attributable to the owners of the parent company | 320 | 364 | |||
Part attributable to non-controlling interests | |||||
- | - | ||||
Exchange difference | 5 | (4) | |||
Other comprehensive income (after income tax) | 5 | (4) | |||
Total comprehensive income | 325 | 360 | |||
Part attributable to the owners of the parent company | 325 | 360 | |||
Part attributable to non-controlling interests | |||||
- | - | ||||
Earnings per share in HUF | (5) | 9,65 | 11,17 | ||
Diluted earnings per share in HUF | (5) | 9,65 | 11,17 | ||
EBITDA | (5) | 1 358 | 1 032 |
The Statement of Comprehensive Income contains the items with regard to sign!
References in brackets refer to Sections IX-X of the Financial Statements. Certain comparative figures are presented again in these statements.
5
Attention: This is an excerpt of the original content. To continue reading it, access the original document here. |
Attachments
- Original Link
- Original Document
- Permalink
Disclaimer
AKKO Invest Nyrt. published this content on 08 September 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 08 September 2023 08:53:01 UTC.