Shelly Group SE

Quarterly Report • Apr 15, 2024

REPORTS

annual and six months reports

on consolidated basis

under Art. 11, item 2 and Art. 12, item 1, point 3 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:	01/01/2023
End date:	31/12/2023
Date of the report:	15/04/2024
	Information about the Entity
Name	Shelly Group PLC
Legal type	Public Listed Company
UIC	201047670
Represented by	Dimitar Dimitrov, Svetlin Todorov and Wolfgang Kirsch
Type of representation	Jointly and separatelly
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@shelly.com
web	www.shelly.com
Media	http://www.x3news.com/
Financial statements prepared by	Svetozar Iliev
Title	CFO

* Last updated December 2021

STATEMENT OF FINANCIAL POSITION

on consolidated basis

ALLTERCO JSCo UIC 201047670

31/12/2023							(in thousand BGN)
	Code of the				Code of
ASSETS	Row	Current Period Previous Period		EQUITY, MINORITY INTEREST AND LIABILITIES		the Row Current Period Previous Period
а A. NON-CURRENT ASSETS	б	1	2	а A. EQUITY	б	1	2
I. Machinery, properties, plant and equipment				I. Capital
1. Land	1-0011	1 476		1 476 Subscribed and paid-in capital, including	1-0411	18 051	18 000
2. Buildings and constructions	1-0012	2 929		2 840 ordinary shares	1-0411-1	18 051	18 000
3. Machinery and equipment 4. Facilities	1-0013 1-0014	497		168 preferred shares Treasury ordinary shares	1-0411-2 1-0417		-40
5. Vehicles	1-0015	474		244 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	18 051	17 960
8. Other	1-0017	419		221 II. Reserves
Total for Group I: II. Investment properties	1-0010 1-0041	5 795		4 949 1. Share premium reserve 2. Revaluation reserve	1-0421 1-0422	5 403 956	4 663 -468
III. Biologic assets	1-0016			3. Other reserves, including.:	1-0423	2 804	1 800
IV. Intangible assets				general reserve	1-0424	2 804	1 800
1. Rights	1-0021	48		5 special reserve	1-0425
2. Software	1-0022	14		56 other	1-0426
3. Own development products 4. Work in progress	1-0023 1-0024	3 275 4 210	2 340	Total for Group II: 1 819 III. Financial result	1-0420	9 163	5 995
Total for Group IV:	1-0020	7 547		4 220 1. Retained earnings, including:	1-0451	49 572	37 684
				undistributed profit	1-0452	49 572	37 684
V. Goodwill				uncovered losses	1-0453
1. Positive goodwill 2. Negative goodwill	1-0051 1-0052	3 514		160 one-off effect of changes in accounting policy	1-0451-1 1-0454
Total for Group V:	1-0050	3 514		2. Current period profit 160 3. Current period loss	1-0455	33 593	17 433
VI. Financial assets				Total for Group III:	1-0450	83 165	55 117
1. Investments in:	1-0031	403	158
subsidiaries	1-0032
joint ventures associated companies	1-0033 1-0034	403	158	TOTAL FOR SECTION "A" (I+II+III):	1-0400	110 379	79 072
other	1-0035
2. Held to maturity	1-0042	0		0 B. MINORITY SHARE	1-0400-1	-776
state securities	1-0042-1
bonds, including:	1-0042-2			C. NON-CURRENT LIABILITIES
municipal other investments held to maturity	1-0042-3 1-0042-4			I. Trade and other liabilities 1. Liabilities to related companies	1-0511
3. Other	1-0042-5			830 2. Liabilities to banks and non-banks financial institutions	1-0512	1 388	1 645
Total for Group VI:	1-0040	403		988 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 3. Finance leasing receivables	1-0045 1-0046-1			6. Other Total for Group I:	1-0517 1-0510	1 388	1 645
4. Other	1-0046	1 027	1 027
Total for Group VII:	1-0040-1	1 027		1 027 II. Other non-current liabilities	1-0510-1	271	112
				III. Advances	1-0520
VIII. Prepaid expenses	1-0060			IV. Deferred tax liabilities	1-0516
Deferred tax assets TOTAL FOR SECTION "А" (I+II+III+IV+V+VI+VII+VIII+IX):	1-0060-1 1-0100	926 19 212		348 V. Financing 11 692 TOTAL FOR SECTION "C" (I+II+III+IV+V):	1-0520-1 1-0500	1 659	1 757
B. CURRENT ASSETS				D. CURRENT LIABILITIES
I. Inventories				I. Trade and other liabilities
1. Materials	1-0071	22		312 2. Liabilities to banks and non-banks financial institutions	1-0612	201	149
2. Production 3. Goods	1-0072 1-0073	16 952		1. Current portion of non-current liabilities 21 753 3. Current liabilities, including.:	1-0510-2 1-0630	1 100 11 100	1 215 6 006
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	1 299		937 liabilities to suppliers	1-0613	3 782	1 797
Total for Group I:	1-0070	18 273		23 002 advances received liabilities to personnel	1-0613-1 1-0615	322	94
II. Trade and other receivables				liabilities for social security	1-0616	1 955 498	1 837 204
1. Receivables from related companies	1-0081			tax liabilities	1-0617	4 543	2 074
2. Trade receivables	1-0082	43 084		19 776 4. Other	1-0618	386	61
3. Provided advicesи	1-0086-1	9 195		1 871 5. Provisions	1-0619	3 626	502
4. Receivables related to trade loans 5. Receivables from litigation an writs	1-0083 1-0084	550		Total for Group І:	1-0610	16 413	7 933
6. Taxes receivable	1-0085	6 124		3 515 II. Other current liabilities	1-0610-1
7. Receivables from employees	1-0086-2		3
8. Other	1-0086	128		104 III. Prepaid revenue	1-0700	7	36
Total for Group II:	1-0080	59 081	25 269
III. Financial Assets				IV. Financing	1-0700-1
1. Financial assets held for trading, including	1-0093	0		0 TOTAL FRO SECTION "D" (I+II+III+IV):	1-0750	16 420	7 969
debt securities	1-0093-1
derivatives	1-0093-2
other 2. Financial assets held for sale	1-0093-3 1-0093-4
3. Other	1-0095		175
Общо за група III:	1-0090	0	175
IV. Cash and cash equivalents
1. Cash on hand 2. Cash held with banks	1-0151 1-0153	49 30 719	24 24 126
3. Restricted cash	1-0155		3 988
4. Cash equivalents	1-0157	10	10
Total for Group IV:	1-0150	30 778	28 148
V. Prepaid expenses TOTAL FOR SECTION "B"(I+II+III+IV+V)	1-0160 1-0200	338 108 470	512 77 106
TOTAL ASSETS (A + B):	1-0300	127 682		88 798 EQUITY, MINORITY INTEREST AND LIABILITIES (A+B+C+D):	1-0800	127 682	88 798

Date of the report:

15/04/2024 Svetozar

Gospodinov Iliev Digitally signed by Svetozar Gospodinov Iliev Date: 2024.04.15 17:11:46 +03'00'

Representatives

Financial statements prepared by

......................... Digitally signed by Dimitar Stoyanov Dimitrov Date: 2024.04.15

......................... ......................... Dimitrov

Svetozar Iliev

Dimitar

......................... Stoyanov 18:58:48 +03'00'

STATEMENT OF COMPRAHENSIVE INCOME

on consolidated basis

ALLTERCO JSCo UIC 201047670 31/12/2023

EXPENSES	Code of the Row		Current Period Previous Period	REVENUE	Code of the Row		Current Period Previous Period
а	01/01/2023	1	2	а	б	1	2
A. Operating expenses	31/12/2023			A. Operating revenue
I. Expenses by economic elements	26/02/2024			I. Revenue from sale of:
1. Materials	2-1120	653		534 1. Production	2-1551
2. External services	2-1130	16 223		8 563 2. Goods	2-1552	146 301	93 007
3. Depreciation and amortization	Shelly Group PLC	1 202		1 028 3. Services	2-1560	241	171
4. Remuneration	2-1140	17 145		13 566 4. Other	2-1556	936	278
5. Social security	2-1150	1 675	1 078	Total for Group I:	2-1610	147 478	93 456
6. Cost of good sold (excluding production)	2-1010	61 708	44 719
7. Change in production and work-in- process inventories	2-1030			II. Income from Financing	2-1620
8. Other, including:	2-1170	10 852		4 325 including government financing	2-1621
impairment of assets	2-1171	2 195	441
provisions	2-1172	3 626		502 III. Financial income
Total for Group I:	2-1100	109 458		73 813 1. Interest income	2-1710	18
				2. Dividend income	2-1721
II. Financial expenses				3. Gains from operations with financial instruments	2-1730	181
1. Interest expense	2-1210	86		69 4. Gains from foreign exchange rate differences	2-1740	351	1 343
2. Losses from operations with financial instruments	2-1220			119 5. Other
3. Losses from foreign exchange rate differences	2-1230	973	609	Total for Group III:		550	1 343
4. Other	2-1240	27	77		2-1700
Total for Group II:	2-1200	1 086	874
B. Total operating expenses (I + II)	2-1300	110 544		74 687 B. Total operating income (I + II + III):	2-1600	148 028	94 799
C. Operating Profit	2-1310	37 484		20 112 C. Operating loss	2-1810	0	0
III. Profit share from associated companies and joint ventures	2-1250-1	49		118 IV. Share in the loss of associated companies and joint ventures	2-1810-1
IV. Extraordinary expenses	2-1250			D. Extraordinary income	2-1750
D. Total Expenses (B+ III +IV)	2-1350	110 495		74 569 E. Total income (B + IV + V)	2-1800	148 028	94 799
E. Profit before taxes	2-1400	37 533		20 230 F. Loss before taxes	2-1850	0	0
V. Tax expenses	2-1450	4 584	2 797
1. Current profit tax expense	2-1451	5 209	3 017
2. Deferred tax expenses	2-1452	-625	-220
3. Other	2-1453
F. Profit after tax (E - V)	2-0454	32 949		17 433 G. Loss after taxes (F + V)	2-0455	0	0
including minority share	2-0454-1			including minority share	2-0455-1	644
G. Net profit for the period	2-0454-2	33 593		17 433 E. Net loss for the period	2-0455-2	0	0
TOTAL (D+ V + F):	2-1500	148 028		94 799 TOTAL (E + G):	2-1900	148 028	94 799

Note: The statement of comprehensive income is prepared on cumulative basis within the calendar year

Date of the report:

Representatives

15/04/2024

Svetozar Gospodinov Digitally signed by Svetozar

Gospodinov Iliev Date: 2024.04.15 17:12:03 +03'00'

Financial statements prepared by Svetozar Iliev

......................... ......................... ......................... Dimitar Stoyanov Dimitrov Digitally signed by Dimitar Stoyanov Dimitrov Date: 2024.04.15 18:59:11 +03'00'

Iliev

.........................

DIRECT METHOD CASH FLOW STATEMENT

on consolidated basis

ALLTERCO JSCo

UIC 201047670 31/12/2023

			(in thousand BGN)
CASH FLOWS	Code of the Row	Current Period	Previous Period
а	01/01/2023	1	2
A. Cash Flows from Operating Activities	31/12/2023
1. Receipts from clients	26/02/2024	116 214	83 914
2. Payments to suppliers	3-2201-1	-75 912	-65 109
3. Payments / receipts related to financial assets held for trading	3-2202
	Shelly Group	-17 219	-10 879
4. Remuneration payments	PLC
5. 5. Taxes paid / refunded (excluding corporate profit tax)	3-2206	-2 345	-4 621
6. Corporate profit taxes paid	3-2206-1	-5 077	-2 660
7. Interest income received	3-2204
8. Bank fees and interest on short term loans paid	3-2204-1	-14
9. Exchange rate differences	3-2205	-112	170
10. Other receipts / payments from operating activities	3-2208	-623	-374
Net Cash Flow From Operating Activities (A):	3-2200	14 912	441
B. Cash Flow from Investment Activities
1. Purchase of fixed assets	3-2301	-4 765	-2 176
2. Receipts from sale of fixed assets	3-2301-1	84
3. Loans extended	3-2302	-548
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	-4 448	-130
7. Receipts from the sale of investments	3-2302-4	1 462	2 798
8. Dividend from investments received	3-2303
9. Exchange rate differences	3-2305
10. Other receipts / payments from investment activities	3-2306	149
Net Cash Flow From Investment Activities (B):	3-2300	-8 066	492
C. Cash Flows from Financing Activities
1. Receipts from issued new securities	3-2401	51
2. Payments for repurchase of securities	3-2401-1	1 064	-780
3. Receipts from loans	3-2403	263
4. Repaid loans	3-2403-1	-726	-510
5. Financial leasing obligations paid	3-2405	-299	-104
6. Interest, fees and commissions on investment loans paid	3-2404	-57	-61
7 . Dividends paid	3-2404-1	-4 500	-1 800
8. Other receipts / payments from financial activities	3-2407	-12	-71
Net Cash Flows From Investment Activities (C):	3-2400	-4 216	-3 326
D. Changes in the cash position during the period (A+B+C):	3-2500	2 630	-2 393
E. Cash at the beginning of the period	3-2600	28 148	30 541
F. Cash at the end of the period, including:	3-2700	30 778	28 148
cash on hand and in bank accounts	3-2700-1	30 778	24 160
restricted cash	3-2700-2		3 988

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:	15/04/2024
Financial statements prepared by	Svetozar Iliev
Representatives

.........................

STATEMENT IN CHANGES OF EQUITY

on consolidated basis

ALLTERCO JSCo UIC 201047670 31/12/2023

												(in thousand BGN)
DESCRIBTION	Code of the Row	Registered capital	Reserves					Accumulated profit/ loss		Reserves
			Share premium	Revaluation	Other reserves			Profit Loss	from translation	Total Equity	Minority Interest
			reserve	reserve	general	special	other
а	26/02/2024	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	17 960	4 663	-468	1 800	0		55 117	0		79 072	0
Changes in the opening balances	Shelly Group PLC	0	0	0	0	0	0	0	0	0	0
Changes in the accounting policy	4-15-1										0
Fundamental mistakes	4-15-2										0
Adjusted opening balance	4-01-1	17 960	4 663	-468	1 800	0	0	55 117	0	0	79 072	0
Net profit/loss for the period	4-05							33 593	0		33 593	-644
1. Distribution of profit for:	4-06	0	0	0	0	0	0	-4 500	0	0	-4 500	0
dividend	4-07							-4 500			-4 500
other	4-07-1										0
2. Covering losses	4-08										0
3. Revaluation of tangible and intangible assets, including:	4-09	0	0	0	0	0	0	0	0	0	0	0
increase	4-10										0
decrease	4-11										0
4. Revaluation of financial assets and instruments, including:	4-12	0	0	3	0	0	0	0	0	0	3	0
increase	4-13			3							3
decrease	4-14										0
5. Effect from deferred taxes	4-16-1										0
6. Other movements	4-16	91	740	1 372	1 004			-1 045			2 162	-132
Balance at the end of the period	4-17	18 051	5 403	907	2 804	0	0	83 165	0	0	110 330	-776
7. Changes from translation of annual financial statements of foreign companies	4-18			49							49
8. Changes from recalculation of financial statements in case of hyperinflation	4-19										0
Equity at the end of the period	4-20	18 051	5 403	956	2 804	0	0	83 165	0	0	110 379	-776

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:

Svetozar Digitally signed by Svetozar

Financial statements prepared by

Svetozar Iliev

.........................

15/04/2024

Gospodinov Iliev Gospodinov Iliev Date: 2024.04.15 17:12:28 +03'00'

Representatives

......................... ......................... ......................... Dimitar Stoyanov Dimitrov Digitally signed by Dimitar Stoyanov Dimitrov Date: 2024.04.15 19:02:53 +03'00'

NONCURRENT ASSETS BREAKDOWN

on consolidated basis

Shelly Group PLC UIC 201047670 31/12/2023

	(in thousand BGN)
					Acquisition cost		Revaluation				Depreciation/ Amortization			Revaluation		Revalued
	Assets	Code of the Row	in the beginning of the period	acquired during the period	disposed during the period	at the end of the period (1+2-3)	increase	decrease	Revalued amount (4+5- 6)	in the beginning of the period	acquired during the period	disposed during the period	at the end of the period (8+9-10)	increase	decrease	depreciation/ amortization at the end of the period (11+12-13)	Book Value (7-14)
a	01/01/2023	b	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
I.	31/12/2023
1.	26/02/2024	5-1001	1 476			1476			1476				0			0	1476
	2. Building and constructions	5-1002	3 196	409		3605			3605	356	228	-92	676			676	2929
	3. Machinery and equipment	5-1003	1 415	589	18	1986			1986	1 247	110	-132	1489			1489	497
	4. Shelly Group PLC	5-1004				0			0				0			0	0
	5. Vehicles	5-1005	852	414	225	1041			1041	608	184	225	567			567	474
	6. Fixtures and fittings	5-1007-1				0			0				0			0	0
	7. Work in progress	5-1007-2				0			0				0			0	0
	8. Other	5-1007	319	473	173	619			619	98	36	-66	200			200	419
	Total for I:	5-1015	7258	1885	416	8727	0	0	8727	2309	558	-65	2932	0	0	2932	5795
	II. Investment properties	5-1037				0			0				0			0	0
	III. Biologic assets	5-1006				0			0				0			0	0
	IV. Intangible assets					0			0				0			0	0
	1. Rights	5-1017	12	46		58			58	7	3		10			10	48
	2. Software	5-1018	331	9		340			340	275	51		326			326	14
	3. Own development products	5-1019	3 535	1 711	605	4641			4641	1 195	524	353	1366			1366	3275
	4. Work in progress	5-1020	1 855	4 738	2 281	4312			4312	36	66		102			102	4210
	Total for IV:	5-1030	5733	6504	2886	9351	0	0	9351	1513	644	353	1804	0	0	1804	7547
	V. Financial assets
	1. Investments in:	5-1032	158	196	0	354	49	0	403	0	0	0	0	0	0	0	403
	subsidiaries	5-1033				0			0				0			0	0
	joint ventures	5-1034				0			0				0			0	0
	associated companies	5-1035	158	196		354	49		403				0			0	403
	other	5-1036				0			0				0			0	0
	2. Held to maturity	5-1038	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
	state securities	5-1038-1				0			0				0			0	0
	bonds, including:	5-1038-2				0			0				0			0	0
	municipal	5-1038-3				0			0				0			0	0
	other investments held to maturity	5-1038-4				0			0				0			0	0
	3. Other	5-1038-5	830		830	0			0				0			0	0
	Total for V:	5-1045	988	196	830	354	49	0	403	0	0	0	0	0	0	0	403
	VI. Goodwill	5-1050	160	3 388	34	3514			3514				0			0	3514
	Total ( I+ II+ III+ IV+V+VI)	5-1060	14139	11973	4166	21946	49	0	21995	3822	1202	288	4736	0	0	4736	17259

Note: The Companies that have own noncurrent tangible assets abroad present separate breakdown for each country Date of the report: 15/04/2024

Svetozar Gospodinov Iliev Digitally signed by Svetozar Gospodinov Iliev

Date: 2024.04.15 17:12:41 +03'00'

Financial statements prepared by

Representatives

Svetozar Iliev Dimitar Stoyanov Digitally signed by Dimitar Stoyanov Dimitrov

......................... ......................... ......................... ......................... Dimitrov Date: 2024.04.15 19:03:08 +03'00'

BREAKDOWN OF RECEIVABLES. PAYABLES AND PROVISIONS on consolidated basis Shelly Group PLC

UIC 201047670 31/12/2023

А. RECEIVABLES				(in thousand BGN)
	Code of	Amount	Level of liquidity
	the Row		up to 1 year	over 1 year
a	31/12/202	1	2	3
	3
I. Capital not paid in	26/02/202			0
	4
II. Noncurrent receivables
1. Receivables from related companies, including:	6-2021	0	0	0
	Shelly
- loans extended	Group			0
	PLC
- sale of goods and services	6-2241			0
- other	6-2023			0
2. Trade loan receivables	6-2024			0
3. Other non current receivables, including:	6-2026	1 027	0	1 027
- financial leasing	6-2027			0
- other	6-2029	1 027		1 027
Total for II: 6-2020		1 027	0	1 027
III. Tax assets				0
Deferred tax asset	6-2030	926		926
IV. Current trade and other receivables
1. Receivables from related companies, including:	6-2031	0	0	0
- loans extended	6-2032			0
- sale of goods and services	6-2033			0
- other	6-2034			0
2. Receivables from clients and suppliers	6-2035	43 084	43 084	0
3. Advances extended	6-2036	9 195	9 195	0
4. Trade loans receivables	6-2037			0
5. Receivables under litigation	6-2039			0
6. Receivables from finished litigations	6-2040			0
7. Tax receivables, including:	6-2041	6 124	6 124	0
- corporate profit tax	6-2043	6	6	0
- VAT	6-2044	6 118	6 118	0
- recoverable deferred tax	6-2045			0
- other taxes	6-2046		0	0
8. Other receivables, including:	6-2047	128	128	0
- missing inventories	6-2048			0
- from social security institutions	6-2049			0
- returns	6-2050			0
- other taxes	6-2051	128	128	0
Total for IV: 6-2060		58 531	58 531	0
TOTAL RECEIVABLES (I+II+III+IV):	6-2070	60 484	58 531	1 953

B. LIABILITIES (in thousand BGN)

	Code of	Amount	Term of payment	Value of
	the Row		up to 1 year	over 1 year	collateral
a	b	1	2	3	4
I. Non current trade and other liabilities
1. Liabilities to related companies, including:	6-2111	0	0	0	0
- loans	6-2112			0
- supply of goods and services	6-2113			0
- other	6-2244			0
2. Liabilities to banks and other financial institutions,
including:	6-2114	1019	0	1019	5476
- banks, including:	6-2115	1 019		1019	5 476
- overdue	6-2116			0
- other financial institutions, including:	6-2114-1			0
- overdue	6-2114-2			0
3. ZUNK Liabilities	6-2123-1			0
4. Overdue trade loans	6-2118			0
5. Bonds	6-2120			0
6. Other non current liabilities, including:	6-2123	369		369
- finance leasing	6-2124	369		369
Total for I: 6-2130		1388	0	1388	5476
II. Tax liabilities
Deferred tax liabilities	6-2122			0
III. Current trade and other liabilities
1. Liabilities to related companies, including:	6-2141	0	0	0	0
- supplied goods and services	6-2142			0
- dividends	6-2143			0
- Other	6-2143-1			0
2. Liabilities to banks and other financial institutions,
including:	6-2144	201	201	0	0
- banks, including:	6-2145	201	201	0
- overdue	6-2146			0
- other financial institutions, including:	6-2144-1			0
- overdue	6-2144-2			0
3. Current portion of non current liabilities	6-2161-1	1100	1100	0	0
- ZUNK liabilities	6-2161-2			0
- bonds	6-2161-3			0
- long term loans from banks and other financial	6-2161-4	685	685	0
institutions
- other	6-2161-5	415	415	0
4. Current liabilities	6-2148	11100	11100	0	0
Trade loan liabilities	6-2147			0
Payables to suppliers and clients	6-2149	3 782	3 782	0
Advances received	6-2150	322	322	0
Payables to employees	6-2151	1 955	1 955	0
Tax liabilities, including:	6-2152	4543	4543	0	0
- corporate profit tax	6-2154	536	536	0
- VAT	6-2155	1 262	1 262	0
- other	6-2156	2 745	2 745	0
Liabilities to social security institutions	6-2157	498	498	0
5. Other non current liabilities	6-2161	386	386	0
Total for III: 6-2170		12787	12787	0	0
TOTAL LIABILITIES (I+II+III):	6-2180	14175	12787	1388	5476

C. PROVISIONS (в in thousand BGN)
	Code of the Row	In the beginning of the period	Increase	Decrease	At the end of the period
a	b	1	2	3	4
1. Provisions for legal liabilities	6-2210				0
2. Provisions for construction liabilities	6-2220				0
3. Other provisions	6-2230	502	3 626	502	3626
Total (1+2+3):	6-2240	502	3626	502	3626

Date of the report:

Svetozar Iliev 15/04/2024

Svetozar Gospodinov Iliev Digitally signed by Svetozar Gospodinov Iliev Date: 2024.04.15 17:13:02 +03'00'

Financial statements prepared by

Representatives ......................... Dimitar Stoyanov

......................... ......................... Dimitrov Date: 2024.04.15 19:03:45 +03'00'

Digitally signed by Dimitar Stoyanov Dimitrov

.........................

FINANCIAL INVESTMENTS BREAKDOWN

ALLTERCO JSCo UIC 201047670 31/12/2023

								(in thousand BGN)
			Type and number of financial instruments		Value of financial assets
	Code of the Row	ordinary	preferred	convertible	book value	revaluation	revalued
						increase	decrease	(4+5-6)
a	26/02/2024	1	2	3	4	5	6	7
I. Non current financial assets
1. Shares	7-3031				354	49		403
2. Bonds, including:	Shelly Group PLC							0
municipal bonds	7-3035-1							0
3. Treasury bonds	7-3036							0
4. Other	7-3039							0
Total for I:	7-3040	0	0	0	354	49	0	403
II. Current financial assets
1. Shares	7-3001							0
2. Treasury shares	7-3005							0
3. Bonds	7-3006							0
4. Own bonds	7-3007							0
5. Treasury bonds	7-3008							0
6. Derivatives and other financial instruments	7-3010-1							0
7. Other	7-3010							0
Total for II:	7-3020	0	0	0	0	0	0	0

Date of the report:

15/04/2024

Svetozar Iliev

Svetozar Gospodinov Iliev Digitally signed by Svetozar Gospodinov Iliev Date: 2024.04.15 17:13:15 +03'00'

Financial statements prepared by

Representatives

......................... .........................