Allterco : FSC Forms (pdf)

REPORTS

for the six months and financial year

on individual basis

under Art. 32, para. 1, item 7 and Art. 33, item 6 of Ordinance № 2

for public companies, other issuers of securities, joint stock companies with special investment purpose

and persons under §1e of the Public Offering of Securities Act

Information about the reporting period

Start date:	1/1/2021
End date:	6/30/2021
Date of the report:	7/29/2021
	Information about the Entity
Name	Allterco JSCo
Legal type	Public Listed Company
UIC	201047670
Represented by	Dimitar Dimitrov and Svetlin Todorov
Type of representation	Jointly and severally
Address of registration	103 Cherni Vrah Blvd., Sofia 1407
Address for correspondence	103 Cherni Vrah Blvd., Sofia 1407
Telephone	[phone]
Fax
E-mail:	[e-mail]
web	www.allterco.com
Media
Financial statements prepared by	AVA Partners Ltd., Varbina Nacheva - Managing Director
Title	Company providing the accounting services to Allterco JSCo
* • Last update on 14.09.2016

STATEMENT OF FINANCIAL POSITION

(individual basis)

ALLTERCO JSCo UIC 201047670 as of 30.06.2021

											(in thousand BGN)
	ASSETS	Code of	Current Period	Previous Period	EQUITY, MINORITY INTEREST AND LIABILITIES	Code of	Current Period	Previous Period
	the Row	the Row
	а	б		1		2			а	б	1	2
A. NON-CURRENT ASSETS						A. EQUITY
I. Machinery, properties, plant and equipment						I. Capital
1.	Land	1-0011					Subscribed and paid-in capital, including	1-0411	18,000	18,000
2.	Buildings and constructions	1-0012					ordinary shares		1-0411-1	18,000	18,000
3.	Machinery and equipment	1-0013					preferred shares		1-0411-2
4.	Facilities	1-0014					Treasury ordinary shares		1-0417
5.	Vehicles	1-0015		3		4	Treasury preferred shares		1-0417-1
6.	Fixtures and fittings	1-0017-1					Unpaid capital		1-0416
7.	Work in progress	1-0018						Total for Group І:	1-0410	18,000	18,000
8.	Other	1-0017					II. Reserves
	Total for Group I:	1-0010		3		4	1. Share premium reserve		1-0421	5,403	5,703
II. Investment properties	1-0041					2. Revaluation reserve		1-0422	2,857	4,849
III. Biologic assets	1-0016					3. Other reserves, including.:		1-0423	1,800	1,500
IV. Intangible assets						general reserve		1-0424
1.	Rights	1-0021		6		2	special reserve		1-0425
2.	Software	1-0022					other			1-0426	1,800	1,500
3.	Own development products	1-0023						Total for Group II:	1-0420	10,060	12,052
4.	Work in progress	1-0024					III. Financial result
	Total for Group IV:	1-0020		6		2	1. Retained earnings, including:		1-0451	1,722	2,992
							undistributed profit		1-0452	1,722	2,992
V. Goodwill						uncovered losses		1-0453
1.	Positive goodwill	1-0051					one-off effect of changes in accounting policy	1-0451-1
2.	Negative goodwill	1-0052					2. Current period profit		1-0454	-425	2,330
	Total for Group V:	1-0050		0		0	3. Current period loss		1-0455
VI. Financial assets							Total for Group III:	1-0450	1,297	5,322
1.	Investments in:	1-0031		6,966		6,958
subsidiaries	1-0032		6,958		6,958
joint ventures	1-0033						TOTAL FOR SECTION "A" (I+II+III):	1-0400	29,357	35,374
associated companies	1-0034		8
other	1-0035
2.	Held to maturity	1-0042		0		0	B. MINORITY SHARE		1-0400-1
state securities	1-0042-1
bonds, including:	1-0042-2					C. NON-CURRENT LIABILITIES
municipal	1-0042-3					I. Trade and other liabilities
other investments held to maturity	1-0042-4					1. Liabilities to related companies		1-0511
3.	Other	1-0042-5		4,574		6,566	2. Liabilities to banks and non-banks financial institutions	1-0512	1,758	1,900
	Total for Group VI:	1-0040		11,540		13,524	3. Obligations under the Law on settlement of NPLs	1-0512-1
VII. Trade and other receivables						4. Trade loans liabilities		1-0514
1.	Receivables from related companies	1-0044					5. Debenture loans liabilities		1-0515
2.	Trade receivables	1-0045					6. Other			1-0517
3.	Finance leasing receivables	1-0046-1						Total for Group I:	1-0510	1,758	1,900
4.	Other	1-0046
	Total for Group VII:	1-0040-1		0		0	II. Other non-current liabilities		1-0510-1
							III. Advances			1-0520
VIII. Prepaid expenses	1-0060					IV. Deferred tax liabilities		1-0516
Deferred tax assets	1-0060-1		439		439	V. Financing			1-0520-1
TOTAL FOR SECTION "А" (I+II+III+IV+V+VI+VII+VIII+IX):	1-0100		11,988		13,969	TOTAL FOR SECTION "C" (I+II+III+IV+V):	1-0500	1,758	1,900
B. CURRENT ASSETS						D. CURRENT LIABILITIES
I. Inventories						I. Trade and other liabilities
1.	Materials	1-0071					2. Liabilities to banks and non-banks financial institutions	1-0612
2.	Production	1-0072					1. Current portion of non-current liabilities	1-0510-2	956	951
3.	Goods	1-0073					3. Current liabilities, including.:		1-0630	212	36
4.	Work in progress	1-0076					liabilities to related parties		1-0611
5.	Biologic assets	1-0074					liabilities related to trade loans		1-0614
6.	Other	1-0077					liabilities to suppliers		1-0613	23	10
	Total for Group I:	1-0070		0		0	advances received		1-0613-1
							liabilities to personnel		1-0615	13	13
II. Trade and other receivables						liabilities for social security		1-0616	8	8
1.	Receivables from related companies	1-0081		2,352		2,371	tax liabilities			1-0617	168	5
2.	Trade receivables	1-0082		3,055		3,055	4. Other			1-0618	3,437
3.	Provided advicesи	1-0086-1		78			5. Provisions			1-0619
4.	Receivables related to trade loans	1-0083					Total for Group І:		1-0610	4,605	987
5.	Receivables from litigation an writs	1-0084				55
6.	Taxes receivable	1-0085		302		292	II. Other current liabilities		1-0610-1
7.	Receivables from employees	1-0086-2
8.	Other	1-0086					III. Prepaid revenue		1-0700
	Total for Group II:	1-0080		5,787		5,773
							IV. Financing		1-0700-1
III. Financial Assets
1.	Financial assets held for trading, including	1-0093		0		0	TOTAL FRO SECTION "D" (I+II+III+IV):	1-0750	4,605	987
debt securities	1-0093-1
derivatives	1-0093-2
other	1-0093-3
2.	Financial assets held for sale	1-0093-4		3,906		3,906
3.	Other	1-0095
	Общо за група III:	1-0090		3,906		3,906
IV. Cash and cash equivalents
1.	Cash on hand	1-0151		6		6
2.	Cash held with banks	1-0153		14,032		14,606
3.	Restricted cash	1-0155
4.	Cash equivalents	1-0157
	Total for Group IV:	1-0150		14,038		14,612
V. Prepaid expenses	1-0160		1		1
TOTAL FOR SECTION "B"(I+II+III+IV+V)	1-0200		23,732		24,292
TOTAL ASSETS (A + B):	1-0300		35,720		38,261	EQUITY, MINORITY INTEREST AND LIABILITIES (A+B+C+D):	1-0800	35,720	38,261
	Date of the report:	7/29/2021
	Financial statements prepared by	AVA Partners Ltd., Varbina Nacheva - Managing Director	VARBINA	Digitally signed by VARBINA
	BORISOVA	BORISOVA NACHEVA
								NACHEVA	Date: 2021.07.29 16:28:03
	Representatives	Dimitar Stoyanov					+03'00'
	Digitally signed by Dimitar
		.........................Dimitrov	Stoyanov Dimitrov
		Date: 2021.07.29 23:15:08 +03'00'

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STATEMENT OF COMPRAHENSIVE INCOME

(individual basis)

ALLTERCO JSCo

UIC 201047670 as of 30.06.2021

								(in thousand BGN)
	EXPENSES	Code of	Current Period	Previous Period		REVENUE	Code of	Current Period	Previous Period
	the Row		the Row
	а	б	1	2		а	б	1	2
A. Operating expenses				A. Operating revenue
I. Expenses by economic elements				I. Revenue from sale of:
1.	Materials	2-1120	1		1.	Production	2-1551
2.	External services	2-1130	195	138	2.	Goods	2-1552
3.	Depreciation and amortization	2-1160	2	2	3.	Services	2-1560
4.	Remuneration	2-1140	160	161	4.	Other	2-1556	8	2
5.	Social security	2-1150	20	19		Total for Group I:	2-1610	8	2
6.	Cost of good sold (excluding production)	2-1010
7.	Change in production and work-in- process inventories	2-1030			II. Income from Financing	2-1620
8.	Other, including:	2-1170	1	23	including government financing	2-1621
impairment of assets	2-1171
provisions	2-1172			III. Financial income
	Total for Group I:	2-1100	379	343	1.	Interest income	2-1710	9	18
					2.	Dividend income	2-1721
II. Financial expenses				3.	Gains from operations with financial instruments	2-1730
1.	Interest expense	2-1210	28	36	4.	Gains from foreign exchange rate differences	2-1740
2.	Losses from operations with financial instruments	2-1220			5.	Other	2-1745
3.	Losses from foreign exchange rate differences	2-1230	1			Total for Group III:	2-1700	9	18
4.	Other	2-1240	34	1
	Total for Group II:	2-1200	63	37
B. Total operating expenses (I + II)	2-1300	442	380	B.	Total operating income	2-1600	17	20
					(I + II + III):
C. Operating Profit	2-1310	0	0	C. Operating loss	2-1810	425	360
III. Profit share from associated companies and joint	2-1250-1			IV. Share in the loss of associated companies and joint	2-1810-1
ventures				ventures
IV. Extraordinary expenses	2-1250			D. Extraordinary income	2-1750
D. Total Expenses (B+ III +IV)	2-1350	442	380	E. Total income (B + IV + V)	2-1800	17	20
E. Profit before taxes	2-1400	0	0	F. Loss before taxes	2-1850	425	360
V. Tax expenses	2-1450	0	0
1.	Current profit tax expense	2-1451
2.	Deferred tax expenses	2-1452
3.	Other	2-1453
F. Profit after tax (E - V)	2-0454	0	0	G. Loss after taxes (F + V)	2-0455	425	360
including minority share	2-0454-1			including minority share	2-0455-1
G. Net profit for the period	2-0454-2	0	0	E. Net loss for the period	2-0455-2	425	360
TOTAL (D+ V + F):	2-1500	442	380	TOTAL (E + G):	2-1900	442	380

Note: The statement of comprehensive income is prepared on cumulative basis within the calendar year

Date of the report:	7/29/2021
			VARBINA
Financial statements prepared by	AVA Partners Ltd., Varbina Nacheva - Managing Director BORISOVA
Representatives	Dimitar Stoyanov	Digitally signed by Dimitar	NACHEVA
	Stoyanov Dimitrov
	.........................	Date: 2021.07.29 23:15:31
	Dimitrov	+03'00'
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Digitally signed by VARBINA BORISOVA NACHEVA Date: 2021.07.29 16:30:11 +03'00'

DIRECT METHOD CASH FLOW STATEMENT

(individual basis)

ALLTERCO JSCo UIC 201047670 as of 30.06.2021

					(in thousand BGN)
	CASH FLOWS	Code of the		Current Period	Previous Period
	Row
	а	б		1	2
A. Cash Flows from Operating Activities
1.	Receipts from clients	3-2201		18	18
2.	Payments to suppliers	3-2201-1		-290	-243
3.	Payments / receipts related to financial assets held for trading	3-2202
4.	Remuneration payments	3-2203		-197	-174
5.	5. Taxes paid / refunded (excluding corporate profit tax)	3-2206		86	-122
6.	Corporate profit taxes paid	3-2206-1			-487
7.	Interest income received	3-2204
8.	Bank fees and interest on short term loans paid	3-2204-1
9.	Exchange rate differences	3-2205		-1
10. Other receipts / payments from operating activities	3-2208		-4	-1
	Net Cash Flow From Operating Activities (A):	3-2200		-388	-1,009
B. Cash Flow from Investment Activities
1.	Purchase of fixed assets	3-2301
2.	Receipts from sale of fixed assets	3-2301-1
3.	Loans extended	3-2302
4.	Repaid loans, including financial leasing	3-2302-1
5.	Interest received on extended loans	3-2302-2
6.	Purchase of investments	3-2302-3		-8
7.	Receipts from the sale of investments	3-2302-4
8.	Dividend from investments received	3-2303
9.	Exchange rate differences	3-2305
10. Other receipts / payments from investment activities	3-2306
	Net Cash Flow From Investment Activities (B):	3-2300		-8	0
C. Cash Flows from Financing Activities
1.	Receipts from issued new securities	3-2401
2.	Payments for repurchase of securities	3-2401-1
3.	Receipts from loans	3-2403
4.	Repaid loans	3-2403-1		-137	-128
5.	Financial leasing obligations paid	3-2405
6.	Interest, fees and commissions on investment loans paid	3-2404		-28	-36
7 . Dividends paid	3-2404-1
8.	Other receipts / payments from financial activities	3-2407		-13	31
	Net Cash Flows From Investment Activities (C):	3-2400		-178	-133
D. Changes in the cash position during the period (A+B+C):	3-2500		-574	-1,142
E. Cash at the beginning of the period	3-2600		14,612	3,649
F. Cash at the end of the period, including:	3-2700		14,038	2,507
cash on hand and in bank accounts	3-2700-1		14,038	2,507
restricted cash	3-2700-2
Note:
In the box "Cash at the beginning of the period" the value of the cash at the beginning of the respective year should be entered
	Date of the report:	7/29/2021
					VARBINA
	Financial statements prepared by	AVA Partners Ltd., Varbina Nacheva - Managing Director BORISOVA
					NACHEVA
	Representatives			Digitally signed by Dimitar
	Dimitar Stoyanov Stoyanov Dimitrov
		Dimitrov
		.........................	Date: 2021.07.29 23:15:57
		.........................	+03'00'

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Digitally signed by VARBINA BORISOVA NACHEVA Date: 2021.07.29 16:32:12 +03'00'

STATEMENT ON CHANGES IN EQUITY

(individual basis)

ALLTERCO JSCo UIC 201047670 as of 30.06.2021

														(in thousand BGN)
					Reserves				Accumulated profit/
								loss		Reserves
	Code of	Registere
DESCRIBTION	the Row	d capital	Share	Revaluatio	Other reserves					from	Total Equity	Minority
	premium		Profit		Loss	translation		Interest
			reserve	n reserve	general	special		other
а		1	2	3	4	5		6	7		8	9	10	11
Code of the row - b		1-0410	1-0410	1-0422	1-0424	1-0425		1-0426	1-0452		1-0453	4-0426-1	1-0400	1-0400-1
Opening balance at the beginning of the period	4-01	18,000	5,703	4,849	0	0		1,500	5,322		0		35,374
Changes in the opening balances	4-15	0	0	0	0	0		0	0		0	0	0	0
Changes in the accounting policy	4-15-1												0
Fundamental mistakes	4-15-2												0
Adjusted opening balance	4-01-1	18,000	5,703	4,849	0	0		1,500	5,322		0	0	35,374	0
Net profit/loss for the period	4-05										-425		-425
1. Distribution of profit for:	4-06	0	0	0	0	0		0	-3,600		0	0	-3,600	0
dividend	4-07								-3,600				-3,600
other	4-07-1												0
2. Covering losses	4-08												0
3. Revaluation of tangible and intangible assets,	4-09	0	0	0	0	0		0	0		0	0	0	0
including:
increase	4-10												0
decrease	4-11												0
4. Revaluation of financial assets and instruments,	4-12	0	0	-1,992	0	0		0	0		0	0	-1,992	0
including:
increase	4-13												0
decrease	4-14			1,992									1,992
5. Effect from deferred taxes	4-16-1												0
6. Other movements	4-16		-300					300					0
Balance at the end of the period	4-17	18,000	5,403	2,857	0	0		1,800	1,722		-425	0	29,357	0
7. Changes from translation of annual financial	4-18												0
statements of foreign companies
8. Changes from recalculation of financial statements in	4-19												0
case of hyperinflation
Equity at the end of the period	4-20	18,000	5,403	2,857	0	0		1,800	1,722		-425	0	29,357	0

Note: The line "Balance at the beginning of the reporting period" indicates the balance at the end of the previous year

Date of the report: 7/29/2021

Financial statements prepared by	AVA Partners Ltd., Varbina Nacheva - Managing Director	VARBINA BORISOVA
NACHEVA
Representatives	Dimitar Stoyanov	Digitally signed by Dimitar
Stoyanov Dimitrov

.........................Dimitrov	Date: 2021.07.29 23:16:13
+03'00'
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Digitally signed by VARBINA BORISOVA NACHEVA

Date: 2021.07.29 16:33:31 +03'00'