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Salamis Tours (Holdings) Public LTD

Annual / Quarterly Financial Statement Apr 29, 2025

2490_10-k_2025-04-29_e9b9b8ea-d6bb-4639-8498-53365baf23f4.pdf

Annual / Quarterly Financial Statement

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CONSOLIDATED STATEMENT OF PROFIT AND LOSS

Year ended 31 December 2024

2024 2023
Income 93.274.833 78.799.045
Cost of sales (63.674.762) (56.370.422)
Gross profit 29.600.071 22.428.623
Other operating income 87.241 104.397
Income from interest 1.103.367 565.369
Depreciation of property, vessels, plant and equipment (3.074.720) (3.224.178)
Depreciation of assets with right of use (126.882) (121.682)
Sales and distribution expenses (197.391) (185.587)
Administrative costs (6.160.631) (5.626.715)
Increase in anticipated credit losses in cash at bank (27.039) (38.977)
Operating profit 21.204.016 13.901.250
Net finance (expenses)/income 565.454 (362.142)
Net gain on disposal of property, vessels, plant and equipment 361.505 59.997
Profit before taxation 22.130.975 13.599.105
Taxation (1.114.277) (880.115)
Net profit for the year 21.016.698 12.718.990
Net profit for the year attributable to:
Shareholders of holding company 20.508.237 12.554.055
Minority interest 508.461 164.935
Net profit for the year 21.016.698 12.718.990
Earnings per share attributed to the shareholders of the holding company
(cents) – basic and fully diluted 56.14 34.37

CONSOLIDATED STATEMEMENT OF OTHER COMPREHENSIVE INCOME

Year ended 31 December 2024

2024
2023
Net profit for the year 21.016.698 12.718.990
Other comprehensive income
Items not to be reclassified to profit or loss in subsequent periods
Adjustment of fair value of land and buildings
Financial assets at fair value through other comprehensive income – fair
355.120 -
value gain/(loss) (61.000) 93.695
Deferred taxation on revaluation of property (88.104) 13.228
206.016 106.923
Other comprehensive income for the year after taxation 206.016 106.923
Comprehensive income for the year 21.222.714 12.825.913
Comprehensive income for the year attributable to:
Shareholders of holding company 20.714.253 12.660.978
Minority interest 508.461 164.935
21.222.714 12.825.913

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 31 December 2024

2024 2023
ASSETS
Non-current assets
Property, vessels, plant and equipment
Right-of-use assets
28.427.325
553.287
31.469.338
680.169
Property investments 2.849.000 -
Financial assets at fair value through other comprehensive income 1.987.562 2.042.892
Other receivables 200.000 300.000
34.017.174 34.492.399
Current assets
Inventories 2.658.960 1.300.647
Trade and other receivables 6.452.564 5.293.154
Cash at bank and in hand 59.384.047 42.913.107
68.495.571 49.506.107
Total assets 102.512.745 83.999.307
EQUITY AND LIABILITIES
Equity
Share capital 15.707.529 15.707.529
Share premium reserve 937.067 937.067
Other reserves 5.558.695 5.352.679
Accumulated profits 65.470.233 49.345.492
87.673.524 71.342.767
Minority interest 956.908 792.967
Total equity 88.630.432 72.135.734
Non-current liabilities
Lease liabilities 439.461 559.024
Trade and other creditors 948.607 1.068.607
Deferred tax liabilities 1.384.596 1.285.954
2.772.664 2.913.585
Current liabilities
Trade and other creditors
10.426.348 8.267.070
Lease liabilities 124.046 122.485
Current tax liabilities 346.463 374.416
Dividend payable 212.792 186.016
11.109.649 8.949.988
Total liabilities 13.882.313 11.863.573
Total equity and liabilities 102.512.745 83.999.307

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Year ended 31 December 2024

Equity attributed to the Company's shareholders

Share
Share
capital
premium
reserve
Other
reserves
Accumulated
profits
Minority
interest
Total
Balance as at 1 January 2023 15.707.529 937.067 5.134.340 40.555.767 917.587 63.252.290
Comprehensive income
Net profit for the year - - - 12.554.055 164.935 12.718.990
Other comprehensive income for the
year
- - 106.923 - - 106.923
Comprehensive income for the year - - 106.923 12.554.055 164.935 12.825.913
Transactions with shareholders
Dividends - - - (3.652.914) - (3.652.914)
Total transactions with shareholders - - - (3.652.914) - (3.652.914)
Other changes
Dividends payable by subsidiary –
Non-controlling shareholdings
Minority interest in share capital of
- - - - (289.755) (289.755)
subsidiary
Transfer from fair value reserves to
accumulated profits due to sale of
- - - - 200 200
investments - - 111.416 (111.416) - -
Total other changes - - 111.416 (111.416) (289.555) (289.555)
Balance as at 31 December 2023 15.707.529 937.067 5.352.679 49.345.492 792.967 72.135.734
Comprehensive income
Net profit for the year
Other comprehensive income for the
- - - 20.508.237 508.461 21.016.698
year - - 206.016 - - 206.016
Comprehensive income for the year - - 206.016 20.508.237 508.461 21.222.714
Transactions with shareholders
Dividends - - - (4.383.496) - (4.383.496)
Total transactions with shareholders - - - (4.383.496) - (4.383.496)
Other changes
Dividends payable by subsidiary –
Non-controlling shareholdings
- - - - (344.520) (344.520)
Total other changes - - - - (344.520) (344.520)
Balance as at 31 December 2024 15.707.529 937.067 5.558.695 65.470.233 956.908 88.630.432

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