REPORTS
annual and six months reports
on consolidated basis
under Art. 32a1, item 5 and Art. 33 a1, 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: | 8/30/2021 |
Information about the Entity
Name Allterco JSCo
Legal type Public Listed Company
UIC
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 +359 2 9571247
Fax
E-mail: investors@allterco.com
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 on consolidated basis
ALLTERCO JSCo UIC 201047670 6/30/2021
(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 | 1,476 | 1,476 | Subscribed and paid-in capital, including | 1-0411 | 18,000 | 18,000 | |||
2. | Buildings and constructions | 1-0012 | 2,881 | 2,943 | ordinary shares | 1-0411-1 | 18,000 | 18,000 | |||
3. | Machinery and equipment | 1-0013 | 276 | 435 | preferred shares | 1-0411-2 | |||||
4. | Facilities | 1-0014 | Treasury ordinary shares | 1-0417 | -14 | -20 | |||||
5. | Vehicles | 1-0015 | 136 | 210 | 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 | 17,986 | 17,980 | |||||
8. | Other | 1-0017 | 83 | 44 | II. Reserves | ||||||
Total for Group I: | 1-0010 | 4,852 | 5,108 | 1. Share premium reserve | 1-0421 | 5,177 | 5,585 | ||||
II. Investment properties | 1-0041 | 2. Revaluation reserve | 1-0422 | 3,606 | 5,129 | ||||||
III. Biologic assets | 1-0016 | 3. Other reserves, including.: | 1-0423 | 1,800 | 1,500 | ||||||
IV. Intangible assets | general reserve | 1-0424 | 1,800 | 1,500 | |||||||
1. | Rights | 1-0021 | 78 | 5 | special reserve | 1-0425 | |||||
2. | Software | 1-0022 | other | 1-0426 | |||||||
3. | Own development products | 1-0023 | 1,836 | 2,066 | Total for Group II: | 1-0420 | 10,583 | 12,214 | |||
4. | Work in progress | 1-0024 | 1,970 | 1,572 | III. Financial result | ||||||
Total for Group IV: | 1-0020 | 3,884 | 3,643 | 1. Retained earnings, including: | 1-0451 | 23,338 | 13,081 | ||||
undistributed profit | 1-0452 | 23,338 | 13,081 | ||||||||
V. Goodwill | uncovered losses | 1-0453 | |||||||||
1. | Positive goodwill | 1-0051 | 2,801 | 2,801 | one-off effect of changes in accounting policy | 1-0451-1 | |||||
2. | Negative goodwill | 1-0052 | 2. Current period profit | 1-0454 | 6,999 | 13,857 | |||||
Total for Group V: | 1-0050 | 2,801 | 2,801 | 3. Current period loss | 1-0455 | ||||||
VI. Financial assets | Total for Group III: | 1-0450 | 30,337 | 26,938 | |||||||
1. | Investments in: | 1-0031 | 8 | 0 | |||||||
subsidiaries | 1-0032 | ||||||||||
joint ventures | 1-0033 | TOTAL FOR SECTION "A" (I+II+III): | 1-0400 | 58,906 | 57,132 | ||||||
associated companies | 1-0034 | 8 | |||||||||
other | 1-0035 | ||||||||||
2. | Held to maturity | 1-0042 | 0 | 0 | B. MINORITY SHARE | 1-0400-1 | -438 | -296 | |||
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 | 2,288 | 2,549 | |||
Total for Group VI: | 1-0040 | 4,582 | 6,566 | 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 | 2,288 | 2,549 | |||||
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 | 481 | 485 | V. Financing | 1-0520-1 | ||||||
TOTAL FOR SECTION "А" (I+II+III+IV+V+VI+VII+VIII+IX): | 1-0100 | 16,600 | 18,603 | TOTAL FOR SECTION "C" (I+II+III+IV+V): | 1-0500 | 2,288 | 2,549 | ||||
B. CURRENT ASSETS | D. CURRENT LIABILITIES | ||||||||||
I. Inventories | I. Trade and other liabilities | ||||||||||
1. | Materials | 1-0071 | 14 | 68 | 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 | 1,233 | 1,261 | |||||
3. | Goods | 1-0073 | 4,467 | 3,592 | 3. Current liabilities, including.: | 1-0630 | 3,214 | 2,233 | |||
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 | 497 | 756 | |||||
Total for Group I: | 1-0070 | 4,481 | 3,660 | advances received | 1-0613-1 | 726 | 792 | ||||
liabilities to personnel | 1-0615 | 151 | 194 | ||||||||
II. Trade and other receivables | liabilities for social security | 1-0616 | 96 | 96 | |||||||
1. | Receivables from related companies | 1-0081 | tax liabilities | 1-0617 | 1,744 | 395 | |||||
2. | Trade receivables | 1-0082 | 7,813 | 8,550 | 4. Other | 1-0618 | 3,437 | 90 | |||
3. | Provided advicesи | 1-0086-1 | 9,434 | 5,398 | 5. Provisions | 1-0619 | 234 | ||||
4. | Receivables related to trade loans | 1-0083 | Total for Group І: | 1-0610 | 8,118 | 3,584 | |||||
5. | Receivables from litigation an writs | 1-0084 | 55 | ||||||||
6. | Taxes receivable | 1-0085 | 1,821 | 629 | II. Other current liabilities | 1-0610-1 | 2,840 | 2,635 | |||
7. | Receivables from employees | 1-0086-2 | 8 | 3 | |||||||
8. | Other | 1-0086 | 24 | 22 | III. Prepaid revenue | 1-0700 | 100 | 89 | |||
Total for Group II: | 1-0080 | 19,100 | 14,657 | ||||||||
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 | 11,058 | 6,308 | |||
debt securities | 1-0093-1 | ||||||||||
derivatives | 1-0093-2 | ||||||||||
other | 1-0093-3 | ||||||||||
2. | Financial assets held for sale | 1-0093-4 | |||||||||
3. | Other | 1-0095 | 2,254 | 2,681 | |||||||
Общо за група III: | 1-0090 | 2,254 | 2,681 | ||||||||
IV. Cash and cash equivalents | |||||||||||
1. | Cash on hand | 1-0151 | 86 | 43 | |||||||
2. | Cash held with banks | 1-0153 | 29,090 | 25,882 | |||||||
3. | Restricted cash | 1-0155 | 125 | 125 | |||||||
4. | Cash equivalents | 1-0157 | |||||||||
Total for Group IV: | 1-0150 | 29,301 | 26,050 | ||||||||
V. Prepaid expenses | 1-0160 | 78 | 42 | ||||||||
TOTAL FOR SECTION "B"(I+II+III+IV+V) | 1-0200 | 55,214 | 47,090 | ||||||||
TOTAL ASSETS (A + B): | 1-0300 | 71,814 | 65,693 | EQUITY, MINORITY INTEREST AND LIABILITIES (A+B+C+D): | 1-0800 | 71,814 | 65,693 | ||||
Date of the report: | 8/30/2021 | ||||||||||
VARBINA BORISOVA Digitally signed by VARBINA | |||||||||||
Financial statements prepared by | AVA Partners Ltd., Varbina Nacheva - Managing Director NACHEVA | BORISOVA NACHEVA | |||||||||
Date: 2021.08.30 13:45:03 +03'00' | |||||||||||
Digitally signed by Dimitar | |||||||||||
Representatives Dimitar Stoyanov Stoyanov Dimitrov | |||||||||||
Dimitrov | Date: 2021.08.30 16:48:40 +03'00' | ||||||||||
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STATEMENT OF COMPRAHENSIVE INCOME
on consolidated basis
ALLTERCO JSCo
UIC 201047670
6/30/2021
(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 | 133 | 297 | 1. | Production | 2-1551 | 108 | 619 |
2. | External services | 2-1130 | 4,315 | 5,207 | 2. | Goods | 2-1552 | 26,062 | 14,243 |
3. | Depreciation and amortization | 2-1160 | 547 | 547 | 3. | Services | 2-1560 | 2,159 | 3,674 |
4. | Remuneration | 2-1140 | 3,259 | 2,331 | 4. | Other | 2-1556 | 39 | 49 |
5. | Social security | 2-1150 | 294 | 264 | Total for Group I: | 2-1610 | 28,368 | 18,585 | |
6. | Cost of good sold (excluding production) | 2-1010 | 11,968 | 6,151 | |||||
7. | Change in production and work-in- process inventories | 2-1030 | II. Income from Financing | 2-1620 | |||||
8. | Other, including: | 2-1170 | 175 | 325 | including government financing | 2-1621 | |||
impairment of assets | 2-1171 | 12 | 3 | ||||||
provisions | 2-1172 | III. Financial income | |||||||
Total for Group I: | 2-1100 | 20,691 | 15,122 | 1. | Interest income | 2-1710 | 1 | ||
2. | Dividend income | 2-1721 | |||||||
II. Financial expenses | 3. | Gains from operations with financial instruments | 2-1730 | ||||||
1. | Interest expense | 2-1210 | 36 | 40 | 4. | Gains from foreign exchange rate differences | 2-1740 | 412 | 52 |
2. | Losses from operations with financial instruments | 2-1220 | 5. | Other | 2-1745 | ||||
3. | Losses from foreign exchange rate differences | 2-1230 | 158 | 154 | Total for Group III: | 2-1700 | 412 | 53 | |
4. | Other | 2-1240 | 83 | 35 | |||||
Total for Group II: | 2-1200 | 277 | 229 | ||||||
B. Total operating expenses (I + II) | 2-1300 | 20,968 | 15,351 | B. | Total operating income | 2-1600 | 28,780 | 18,638 | |
(I + II + III): | |||||||||
C. Operating Profit | 2-1310 | 7,812 | 3,287 | C. Operating loss | 2-1810 | 0 | 0 | ||
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 | 20,968 | 15,351 | E. Total income (B + IV + V) | 2-1800 | 28,780 | 18,638 | ||
E. Profit before taxes | 2-1400 | 7,812 | 3,287 | F. Loss before taxes | 2-1850 | 0 | 0 | ||
V. Tax expenses | 2-1450 | 957 | 502 | ||||||
1. | Current profit tax expense | 2-1451 | 952 | 502 | |||||
2. | Deferred tax expenses | 2-1452 | 5 | ||||||
3. | Other | 2-1453 | |||||||
F. Profit after tax (E - V) | 2-0454 | 6,855 | 2,785 | G. Loss after taxes (F + V) | 2-0455 | 0 | 0 | ||
including minority share | 2-0454-1 | including minority share | 2-0455-1 | 144 | 73 | ||||
G. Net profit for the period | 2-0454-2 | 6,999 | 2,858 | E. Net loss for the period | 2-0455-2 | 0 | 0 | ||
TOTAL (D+ V + F): | 2-1500 | 28,780 | 18,638 | TOTAL (E + G): | 2-1900 | 28,780 | 18,638 |
Note: The statement of comprehensive income is prepared on cumulative basis within the calendar year
Date of the report: 8/30/2021
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: 2021.08.30 16:49:02 +03'00' |
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Digitally signed by VARBINA BORISOVA NACHEVA
Date: 2021.08.30 13:45:57 +03'00'
DIRECT METHOD CASH FLOW STATEMENT
on consolidated basis
ALLTERCO JSCo | |||||||
UIC 201047670 | |||||||
6/30/2021 | |||||||
(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 | 29,620 | 20,180 | |||
2. | Payments to suppliers | 3-2201-1 | -19,915 | -13,207 | |||
3. | Payments / receipts related to financial assets held for trading | 3-2202 | |||||
4. | Remuneration payments | 3-2203 | -3,880 | -2,585 | |||
5. | 5. Taxes paid / refunded (excluding corporate profit tax) | 3-2206 | -1,410 | -1,502 | |||
6. | Corporate profit taxes paid | 3-2206-1 | -289 | -974 | |||
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 | -70 | -60 | |||
10. Other receipts / payments from operating activities | 3-2208 | -309 | -137 | ||||
Net Cash Flow From Operating Activities (A): | 3-2200 | 3,747 | 1,715 | ||||
B. Cash Flow from Investment Activities | |||||||
1. | Purchase of fixed assets | 3-2301 | -133 | -875 | |||
2. | Receipts from sale of fixed assets | 3-2301-1 | 20 | 10 | |||
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 | -3 | |||||
Net Cash Flow From Investment Activities (B): | 3-2300 | -121 | -868 | ||||
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 | -250 | -161 | |||
5. | Financial leasing obligations paid | 3-2405 | -28 | -58 | |||
6. | Interest, fees and commissions on investment loans paid | 3-2404 | -76 | -44 | |||
7 . Dividends paid | 3-2404-1 | ||||||
8. | Other receipts / payments from financial activities | 3-2407 | -21 | ||||
Net Cash Flows From Investment Activities (C): | 3-2400 | -375 | -263 | ||||
D. Changes in the cash position during the period (A+B+C): | 3-2500 | 3,251 | 584 | ||||
E. Cash at the beginning of the period | 3-2600 | 26,050 | 10,931 | ||||
F. Cash at the end of the period, including: | 3-2700 | 29,301 | 11,515 | ||||
cash on hand and in bank accounts | 3-2700-1 | 29,176 | 11,515 | ||||
restricted cash | 3-2700-2 | 125 | |||||
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: | 8/30/2021 | ||||||
Digitally signed by VARBINA | |||||||
Financial statements prepared by | AVA Partners Ltd., Varbina Nacheva - Managing Director | VARBINA BORISOVA BORISOVA NACHEVA | |||||
NACHEVA | Date: 2021.08.30 13:46:41 | ||||||
+03'00' | |||||||
Representatives | Digitally signed by Dimitar | ||||||
Dimitar Stoyanov Stoyanov Dimitrov | |||||||
Dimitrov | +03'00' | ||||||
Date: 2021.08.30 16:49:18 | |||||||
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STATEMENT IN CHANGES OF EQUITY
on consolidated basis
ALLTERCO JSCo UIC 201047670 6/30/2021
(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 | 17,980 | 5,585 | 5,129 | 1,500 | 0 | 26,938 | 0 | 57,132 | |||||
Changes in the opening balances | 4-15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -296 | ||
Changes in the accounting policy | 4-15-1 | 0 | ||||||||||||
Fundamental mistakes | 4-15-2 | 0 | ||||||||||||
Adjusted opening balance | 4-01-1 | 17,980 | 5,585 | 5,129 | 1,500 | 0 | 0 | 26,938 | 0 | 0 | 57,132 | -296 | ||
Net profit/loss for the period | 4-05 | 6,999 | 0 | 6,999 | -144 | |||||||||
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 | 6 | -408 | 300 | -102 | |||||||||
Balance at the end of the period | 4-17 | 17,986 | 5,177 | 7,121 | 1,800 | 0 | 0 | 30,337 | 0 | 0 | 62,421 | -440 | ||
7. Changes from translation of annual financial | 4-18 | 469 | 469 | 2 | ||||||||||
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 | 17,986 | 5,177 | 7,590 | 1,800 | 0 | 0 | 30,337 | 0 | 0 | 62,890 | -438 |
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: | 8/30/2021 |
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: 2021.08.30 16:49:33 +03'00' |
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Digitally signed by VARBINA BORISOVA NACHEVA
Date: 2021.08.30 13:47:26 +03'00'
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