MD Medical Investments : Consolidated financial statements. 1H 2023 Financial Results

MD MEDICAL GROUP INVESTMENTS PLC

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

For the six-month period from 1 January 2023 to 30 June 2023

MD MEDICAL GROUP INVESTMENTS PLC

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

C O N T E N T S
	Page
Independent Auditors' Report on Review of Condensed Consolidated Interim Financial Statements	1
Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income	2
Condensed Consolidated Interim Statement of Financial Position	3
Condensed Consolidated Interim Statement of Changes in Equity	4 - 5
Condensed Consolidated Interim Statement of Cash Flows	6
Notes to the Condensed Consolidated Interim Financial Statements	7 - 19

2

MD MEDICAL GROUP INVESTMENTS PLC

CONDENSED CONSOLIDATED INTERIM STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE

INCOME

For the six-month period from 1 January to 30 June

	Note	2023	2022
			RUB'000		RUB'000
Revenue	4		12,852,730	12,158,766
Cost of sales	5		(7,886,579)		(7,644,350)
Gross profit			4,966,151		4,514,416
Other income			44,066	5,951
Selling, general and administrative expenses	6		(1,713,745)	(1,772,842)
Impairment loss	12, 13		-	(1,286,574)
Other expenses			(24,786)		(18,938)
Operating profit			3,271,686		1,442,013
Finance income	8		181,096	170,272
Finance expenses	8		(91,571)	(304,347)
Net foreign exchange transactions gain / (loss)	8		10,599		(198,007)
Net finance income / (expenses)	8		100,124		(332,082)
Profit before tax			3,371,810		1,109,931
Income tax expense	9		(3,455)		(3,494)
Profit for the six-month period			3,368,355		1,106,437
Total comprehensive income for the six-month period	3,368,355	1,106,437
Profit for the six-month period attributable to:
Owners of the Company			3,279,262	1,030,795
Non-controlling interests			89,093		75,642
			3,368,355		1,106,437
Total comprehensive income for the six-month period attributable to:
Owners of the Company			3,279,262	1,030,795
Non-controlling interests			89,093		75,642
			3,368,355	1,106,437
Earnings per share (RUB)	10		43.65	13.72

The Notes on pages 7 to 19 are an integral part of these condensed consolidated interim financial statements.