Globaltrans Investment PLC

Condensed consolidated interim financial information (unaudited)

for the six months ended 30 June 2021

Contents

Condensed consolidated interim financial information (unaudited) for the six months ended 30 June 2021

Page

CONDENSED CONSOLIDATED INTERIM INCOME STATEMENT..............................................................

1

CONDENSED CONSOLIDATED INTERIM STATEMENT OF COMPREHENSIVE INCOME.....................

2

CONDENSED CONSOLIDATED INTERIM BALANCE SHEET.....................................................................

3

CONDENSED CONSOLIDATED INTERIM STATEMENT OF CHANGES IN EQUITY................................

4

CONDENSED CONSOLIDATED INTERIM CASH FLOW STATEMENT......................................................

6

1.

GENERAL INFORMATION ...................................................................................................................

7

2.

BASIS OF PREPARATION ...................................................................................................................

7

3.

SIGNIFICANT ACCOUNTING POLICIES ............................................................................................

7

4.

ADOPTION OF NEW AND AMENDED STANDARDS .......................................................................

7

5.

ESTIMATES AND JUDGEMENTS .......................................................................................................

8

6.

FINANCIAL RISK MANAGEMENT.......................................................................................................

8

7.

SEGMENT INFORMATION ...................................................................................................................

9

8.

NON-IFRSFINANCIAL INFORMATION ............................................................................................

11

9.

SHARE-BASEDPAYMENTS..............................................................................................................

14

10.

INTANGIBLE ASSETS ........................................................................................................................

14

11.

REVENUE .............................................................................................................................................

14

12.

EXPENSES BY NATURE ....................................................................................................................

15

13.

EMPLOYEE BENEFIT EXPENSE.......................................................................................................

17

14.

FINANCE INCOME AND COSTS .......................................................................................................

17

15.

PROPERTY, PLANT AND EQUIPMENT ...........................................................................................

18

16.

RIGHT-OF-USEASSETS ....................................................................................................................

18

17.

FINANCIAL ASSETS ...........................................................................................................................

19

18.

OTHER ASSETS ..................................................................................................................................

19

19.

TRADE AND OTHER PAYABLES......................................................................................................

20

20.

BORROWINGS.....................................................................................................................................

20

21.

OTHER LEASE LIABILITIES ..............................................................................................................

21

22.

INCOME TAXES ...................................................................................................................................

21

23.

EARNINGS PER SHARE.....................................................................................................................

22

24.

DIVIDENDS ...........................................................................................................................................

22

25.

SHARE CAPITAL AND SHARE PREMIUM.......................................................................................

22

26.

CONTINGENCIES AND COMMITMENTS .........................................................................................

22

27.

RELATED PARTY TRANSACTIONS.................................................................................................

23

28.

SUBSEQUENT EVENTS .....................................................................................................................

24

29.

SEASONALITY.....................................................................................................................................

24

Report on review of condensed consolidated interim financial information......................................

25

Globaltrans Investment PLC

Condensed consolidated interim financial information (unaudited) for the six months ended 30 June 2021

Condensed consolidated interim income statement

for the six months ended 30 June 2021

Six months ended 30 June

2021

2020

RUB'000

RUB'000

Note

Unaudited

Unaudited

Revenue

11

32,078,608

35,414,434

Cost of sales

12

(23,885,976)

(23,453,524)

Gross profit

8,192,632

11,960,910

Selling and marketing costs

12

(113,870)

(85,237)

Administrative expenses

12

(1,720,458)

(1,415,775)

Other income

157,749

149,435

Other gains/(losses) - net

86,508

(132,720)

Operating profit

6,602,561

10,476,613

Finance income

14

92,224

175,383

Finance costs

14

(1,168,372)

(1,307,745)

Net foreign exchange transaction (losses)/gains on financing

activities

14

(11,829)

53,663

Finance costs - net

(1,087,977)

(1,078,699)

Profit before income tax

5,514,584

9,397,914

Income tax expense

22

(1,352,200)

(2,347,935)

Profit for the period

4,162,384

7,049,979

Profit attributable to:

Owners of the Company

3,281,025

6,297,653

Non-controlling interests

881,359

752,326

4,162,384

7,049,979

Weighted average number of ordinary shares outstanding

178,664

(thousand)

23

178,741

Basic and diluted earnings per share for profit attributable to

the equity holders of the Company during the period

18.36

(expressed in RUB per share)(1)

23

35.23

  1. Basic and diluted earnings per share is calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the period.

The notes on pages 7 to 24 are an integral part of this condensed consolidated interim financial information.

1

Globaltrans Investment PLC

Condensed consolidated interim financial information (unaudited) for the six months ended 30 June 2021

Condensed consolidated interim statement of comprehensive income

for the six months ended 30 June 2021

Six months ended 30 June

2021

2020

RUB'000

RUB'000

Unaudited

Unaudited

Profit for the period

4,162,384

7,049,979

Other comprehensive income:

Items that may be reclassified subsequently to profit or loss

Currency translation differences

(391,606)

900,808

Losses on cash flow hedging instrument

(62,095)

(578,507)

Reclassification adjustment to the income statement

62,095

578,507

Total items that may be reclassified subsequently to profit or loss

(391,606)

900,808

Items that will not be reclassified subsequently to profit or loss

Currency translation differences attributable to non-controlling interest

(208,975)

476,284

Other comprehensive income for the period, net of tax

(600,581)

1,377,092

Total comprehensive income for the period

3,561,803

8,427,071

Total comprehensive income for the period attributable to:

- owners of the Company

2,889,419

7,198,461

- non-controlling interests

672,384

1,228,610

3,561,803

8,427,071

Items in the statement above are disclosed net of tax. There is no income tax relating to the components of other comprehensive income above.

The notes on pages 7 to 24 are an integral part of this condensed consolidated interim financial information.

2

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Globaltrans Investment plc published this content on 31 August 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 August 2021 06:31:06 UTC.