LECLANCHÉ SA Leclanché Group
2021 Semi-Annual Report
Leclanché SA Avenue des Sports 42 • Case postale • CH-1400Yverdon-les-Bains• Suisse +41 (09)24 424 65 00 • www.leclanche.com
Table of Content
Interim condensed consolidated financial statements 2021 | 2 - 24 |
Contacts & Disclaimer | 25 |
Interim condensed consolidated financial statements 2021
Condensed consolidated income statements for the period ended 30 June 2021 and 2020 (unaudited)
Notes | 30.06.2021 | 30.06.2020 | ||
kCHF | kCHF | |||
Revenue from contracts with customers | 8 / 9.1 | 14'199 | 9'981 | |
Other income | 9.2 | 991 | 697 | |
Total income | 15'190 | 10'678 | ||
Raw materials and consumables used | -12'104 | -11'490 | ||
Personnel costs | 9.3 | -17'544 | -16'848 | |
Other operating expenses | 9.4 | -6'675 | -9'172 | |
Net impairment losses on financial and contract assets | -219 | -770 | ||
Depreciation, amortisation and impairment expenses | -2'991 | -2'695 | ||
Operating Loss | -24'343 | -30'297 | ||
Finance costs | 9.5 | -7'559 | -6'887 | |
Finance income | 607 | 167 | ||
Share of net loss of associates accounted for using | -265 | -342 | ||
the equity method | ||||
Loss before tax for the period | -31'560 | -37'359 | ||
Income tax | -191 | -27 | ||
Loss for the period of the Group | -31'751 | -37'387 | ||
Earnings per share (CHF) | ||||
- basic | 21 | -0.11 | -0.24 | |
- diluted | 21 | -0.11 | -0.24 |
Condensed consolidated statements of comprehensive income for the period ended 30 June 2021 and 2020 (unaudited)
30.06.2021 | 30.06.2020 | ||
kCHF | kCHF | ||
Loss for the period | -31'751 | -37'387 | |
Other comprehensive income/(loss) | |||
Items that will not be reclassified to profit or loss | |||
Remeasurements of post-employment benefit obligations | 3'699 | -328 | |
Items that may be subsequently reclassified to profit or loss | |||
Currency translation differences | 55 | -192 | |
Other comprehensive income/(loss) for the period | 3'754 | -521 | |
Total comprehensive loss for the period | -27'996 | -37'907 | |
The accompanying notes form an integral part of the consolidated financial statements.
2
Condensed consolidated balance sheets of 30 June 2021 (unaudited) and 31 December 2020 (audited)
Notes | 30.06.2021 | 31.12.2020 | ||
kCHF | kCHF | |||
ASSETS | ||||
Non-current assets | ||||
Property, plant and equipment | 20'936 | 17'722 | ||
Right-of-use assets | 16'464 | 7'634 | ||
Intangible assets | 5'920 | 5'377 | ||
Financial assets | 10 | 4'241 | 4'031 | |
Trade and other recei vables | 11 | 2'018 | 3'334 | |
Investments accounted for usi ng the equity method | 10 | 3'371 | 3'636 | |
TOTAL NON-CURRENT ASSETS | 52'950 | 41'734 | ||
Current assets | ||||
Inventories | 15'676 | 14'269 | ||
Trade and other recei vables | 11 | 14'047 | 7'799 | |
Advance to suppliers | 5'052 | 3'908 | ||
Contract assets | 3'509 | 3'752 | ||
Cash and cash equivalents | 7'353 | 1'772 | ||
TOTAL CURRENT ASSETS | 45'636 | 31'501 | ||
TOTAL ASSETS | 98'586 | 73'234 | ||
EQUITY AND LIABILITIES | ||||
Equity attributable to equity holders of the parent | ||||
Share capital | 12 | 29'968 | 26'007 | |
Share premium | 29'695 | 55'458 | ||
Reserve for share-based payment | 13 | 2'182 | 2'329 | |
Other reserves | 4'975 | 4'975 | ||
Translation reserve | -4'401 | -4'456 | ||
Equity component of warrants and convertible loans | 14 | 894 | 894 | |
Remeasurements of post-employment benefit obligations | -9'142 | -12'842 | ||
Accumulated l osses | -70'069 | -93'884 | ||
TOTAL EQUITY | -15'899 | -21'518 | ||
Non-current liabilities | ||||
Provisions | 1'273 | 819 | ||
Defined benefit pension liabi lity | 2'825 | 6'185 | ||
Convertible Loans | 14 | 23'085 | - | |
Loans | 15 | 25'411 | 9'057 | |
Lease liabil iti es | 14'365 | 5'840 | ||
TOTAL NON-CURRENT LIABILITIES | 66'958 | 21'900 | ||
Current liabilities | ||||
Provisions | 5'850 | 7'710 | ||
Convertible Loans | 14 | - | 3'164 | |
Loans | 15 | 289 | 27'177 | |
Lease liabil iti es | 2'299 | 1'950 | ||
Trade and other payables | 17 | 32'183 | 23'369 | |
Contract liabil iti es | 6'905 | 9'482 | ||
TOTAL CURRENT LIABILITIES | 47'527 | 72'851 | ||
TOTAL LIABILITIES | 114'485 | 94'752 | ||
TOTAL EQUITY AND LIABILITIES | ||||
98'586 | 73'234 | |||
The accompanying notes form an integral part of the consolidated financial statements.
3
Condensed consolidated statement of changes in equity for the period ended 30 June 2021 (unaudited)
Attributable to equity holders of the parent | |||||||||||||||||
Equity | Remeasure- | ||||||||||||||||
Issued share | Share | Reserve for | component of | Translation | ments of post- | Accumulated | |||||||||||
premium | share-based | Other reserves | convertible | employment | Total | ||||||||||||
capital | reserve | losses | |||||||||||||||
(1) | payment | loans and | benefit | ||||||||||||||
warrants | obligations | ||||||||||||||||
kCHF | kCHF | kCHF | kCHF | kCHF | kCHF | kCHF | kCHF | kCHF | |||||||||
Balance at 1 January 2020 | 15'382 | 16'587 | 3'316 | 4'975 | 640 | -4'343 | -17'884 | -31'398 | -12'725 | ||||||||
Loss for the period | - | - | - | - | - | - | - | -37'387 | -37'387 | ||||||||
Other comprehensive income: | |||||||||||||||||
Remeasurements of post employment benefit obligations | - | - | - | - | - | - | -328 | - | -328 | ||||||||
Currency translation differences | - | - | - | - | - | -192 | - | - | -192 | ||||||||
Total comprehensive loss for the period | - | - | - | - | - | -192 | -328 | -37'387 | -37'907 | ||||||||
Reserve for share-based payment | - | - | 282 | - | - | - | - | - | 282 | ||||||||
Other adjustment | - | - | - | - | - | 19 | - | -19 | - | ||||||||
Capital increase by loan conversion Yorkville | 479 | 2'188 | - | - | - | - | - | -188 | 2'479 | ||||||||
Equity component of warrants | - | - | - | - | 185 | - | - | - | 185 | ||||||||
Balance at 30 June 2020 | 15'860 | 18'775 | 3'598 | 4'975 | 826 | -4'516 | -18'212 | -68'992 | -47'686 | ||||||||
Balance at 1 January 2021 | 26'007 | 55'458 | 2'329 | 4'975 | 894 | -4'456 | -12'842 | -93'884 | -21'518 | ||||||||
Loss for the period | - | - | - | - | - | - | - | -31'751 | -31'751 | ||||||||
Other comprehensive income: | |||||||||||||||||
Remeasurements of post employment benefit obligations | - | - | - | - | - | - | 3'699 | - | 3'699 | ||||||||
Currency translation differences | - | - | - | - | - | 55 | - | - | 55 | ||||||||
Total comprehensive loss for the period | - | - | - | - | - | 55 | 3'699 | -31'751 | -27'996 | ||||||||
Cancellation of share premium and other reserves against | |||||||||||||||||
accumulated losses | - | -55'165 | - | - | - | - | - | 55'165 | - | ||||||||
Reserve for share-based payment | - | - | -147 | - | - | - | - | 276 | 129 | ||||||||
Capital increase by loan conversion - 30.03.2021 | 3'961 | 29'401 | - | - | - | - | - | 125 | 33'487 | ||||||||
Balance at 30 June 2021 | 29'968 | 29'695 | 2'182 | 4'975 | 894 | -4'401 | -9'142 | -70'069 | -15'899 |
(1) Transaction costs are accounted for as a deduction of Share premium in 2021 for 421 KCHF (Semester 1 2020: 27 KCHF)
The accompanying notes form an integral part of the consolidated financial statements.
4
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Leclanche SA published this content on 29 September 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 29 September 2021 04:51:01 UTC.
