Quarterly Report • Apr 29, 2022
Quarterly Report
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Jadran, dioničko društvo za hotelijerstvo i turizam, Reg. No. (MBS): 040000817, VAT No.: 56994999963. The short corporate name is JADRAN d.d.
JADRAN d.d. is a joint-stock company. It has its registered office at Bana Jelačića 16, Crikvenica, Republic of Croatia.
As of 31 March 2022, the Company's share capital was HRK 482,507,730.00, divided into 27,971,463 common shares with no nominal value. The shares were issued in dematerialized form, ticker symbol: JDRN-R-B, ISIN code: HRJDRNB0002, and are held at the repository of the Central Depositary and Clearing Company.
List of Company shareholders holding 5 percent or more of the Company's share capital (status as at 31 March 2022):
In Q1 2022 and, in particular, in the second half of the quarter, the situation caused by the COVID-19 pandemic began to resolve, both in the Republic of Croatia and in our most important generating markets. After the epidemiological measures were gradually eased and the numbers of infected people reduced, the Company and the Group opened Hotel Lišanj in Novi Vinodolski in early February and then proceeded to open Hotel Katarina in Selce in late February, a few days ahead of the schedule. Garden Palace Resort in Umag and Inter Coffee Shop have conducted their business as usual since the first day of 2022.
Despite the improvements regarding the COVID-19 situation, Europe has been affected by the war in Ukraine, with little impact on Company's and Group's operations in Q1, however, its actual impact is yet to be seen.
In late March of 2022, a Lease Agreement was signed for Hotel View in Postire on the Island of Brač for the 1 June 2022-31 December 2022 period. Owned by Jadran, this property added 230 accommodations to Company's and Group's available capacities.
Despite the pandemic and the uncertainty it brings, the Group has continued to pursue its investment cycle. In Q1, it continued to invest in the swimming pool complex at Hotel Omorika, which will provide Omorika with 3 outdoor pools and an F & B point, as well as the refurbishment of 35 bungalows in Kačjak that had not been exploited commercially since 2019, whereas the 4* hotels have undertaken sale promotion and service improvement activities. Also, no less importantly, employees have been trained in all segments of hotel operations by internal and external experts on an ongoing basis.
The awakening of the tourism market and approaching the figures last seen in the pre-pandemic year 2019 are confirmed by the physical indicators. In Q1, the Group recorded a total of 21,054 overnights, which is 15,983 overnights more than recorded in the same period in 2021 and 17,096 more than recorded in the same period in 2019. It should be noted with regard to such comparisons with earlier years that, in 2021, the Group held in its portfolio Hotel Lišanj, Garden Palace Resort, Uvala Slana Campsite and Hotel Noemia and that the actual growth rate for these facilities was 11% compared to 2021 and 8% compared to the same period in 2019.
In Q1, the Company obtained total revenue of HRK 9,100,376, which is HRK 5,618,765 more than the total revenue obtained in the same period in 2021. Operating revenue was HRK 9,026,606, which is HRK 5,740,429 more compared to the same period in 2021. Financial income was HRK 73,770, which is HRK 121,664 less than earned in the same period in 2021.
Total expenses in Q1 were HRK 31,570,193, which is HRK 7,992,572 more than the expenses incurred in the same period last year. Operating expenses amounted to HRK 27,499,385, which is HRK 7,212,581 more than such expenses incurred in 2021.
In Q1, the Company incurred a loss of HRK 22,469,817, compared to the loss of HRK 20,096,101 incurred in the same period in 2021. EBITDA earned in Q1 was HRK -6,158,795, whereas EBITDA earned in the same period in 2021 was HRK -6,267,110.
As regards the comparison of total revenue for JADRAN d.d., it should be noted that, between January and March 2021, the Company applied for and received job preservation aid for January and February, whereas the aid for March was not granted until 31 March 2021. The total aid granted for the January-March period amounted to HRK 1,107,286. Comparing the total revenue earned between January and March of 2022 and 2021 exclusive of such aid, the total revenue earned in 2022 increased by HRK 6,726,051.
Company's total expenses in the January-March 2022 period were HRK 31,570,193, 34% more than the expenses incurred in the same period last year.
Operating expenses amounted to HRK 27,499,385, which is 36% or HRK 7,212,581 more than the operating expenses incurred in 2021. In 2022, material costs amounted to HRK 5,949,641, which is 127% or HRK 3,334,126 more than such costs incurred in 2021. Personnel costs incurred in 2022 were HRK 7,255,581, which is 47% or HRK 2,313,381 more than those incurred in the same period in 2021. Other costs incurred in 2022 amounted to HRK 1,933,583, which is 3% or HRK 55,395 less than the costs incurred in the same period in 2021. Other operating expenses totaled HRK 46,596, which is HRK 40,002 more than those incurred in the same period in 2021.
Financial expenses were HRK 4,070,808, which is 24% or HRK 779,991 more than those incurred in the same period in 2021.
Between January and March 2022, the Company incurred a loss of HRK 22,469,817, compared to the loss of HRK 20,096,010 incurred in the same period in 2021. EBITDA earned by the Company was HRK -6,158,795, compared to HRK 6,267,110 earned in the same period in 2021.
Between January and March 2022, JADRAN Group obtained total revenue of HRK 10,494,776, compared to HRK 5,980,439 earned in the same period in 2021. It should be noted that HRK 1,612,907.40 of such revenue earned in 2021 is a result of selling properties of CLUB ADRIATIC d.o.o. in accordance with the Group's divestment plan made earlier.
Operating revenue totaled HRK 10,489,685, which is HRK 4,513,543 more than the revenue earned in the same period last year. Financial income earned in 2022 was HRK 5,091, compared to HRK 4,297 earned in the same period in 2021.
As regards the analysis of revenue, it should be noted that, in Q1 2021, the Group received job preservation aid for January and February of HRK 1,295,286, whereas the aid for March was not granted until 31 March 2021. Exclusive of such impact of aid on revenue, the total revenue earned by the Group in 2022 would be greater by HRK 5,809,623 compared to 2021.
Group's total expenses incurred between January and March 2022 were HRK 35,616,161, which is 31% more than such expenses incurred in the same period in 2021. In the January-March 2022 period, operating expenses totaled HRK 31,129,845, which is 33% more than those incurred in the same period in 2021. Financial expenses were HRK 4,486,316, compared to HRK 3,719,254 incurred in the same period in 2021.
Between January and March 2022, the Group incurred a loss of HRK 25,121,385, compared to the loss of HRK 21,168,334 incurred in the same period in 2021.
In the January-March 2022 period, the Group earned EBITDA of HRK -6,389,457, compared to HRK -4,932,989 earned in the same period in 2021.
The most significant risks faced by the Company and the Group are as follows:
Competition risk in the tourism market is very high because other similar tourism destinations have invested substantial funds in the growth and development of their capacities, as well as in marketing activities focused on tourist arrivals. Among other things, competition is based on the prices, quality and substance of tourism offerings in Crikvenica Riviera and Makarska Riviera and other domestic and foreign tourism destinations. To increase its market competitiveness, the Company and the Group launched an investment cycle in the 2018- 2020 period, which includes not only investments in accommodations to increase the number of units and improve accommodation quality, but also investments in the destination through active involvement in all events and designing new attractions in Crikvenica Riviera and Makarska Riviera.
The official currency of the Company and the Group is HRK however certain transactions in foreign currencies are translated into HRK according to the exchange rate applicable on the balance sheet date. The resulting foreign exchange differences are recorded as expenses or through profit and loss, but do not affect operating cash flow.
The Company and the Group are exposed to interest rate risk because they enter into loan agreements with, inter alia, variable interest rates with banks, which exposes the Company and the Group to increased risk. Rising trends of inflation rates and general levels of interest rates in international and national financial markets are actively monitored to allow the Company and the Group to respond in a timely manner in case of expected changes in interest rates on the national money market.
Settlement risk is present in all bilateral transactions. Considering that the performance of monetary obligations to the issuers is one of the key elements necessary for uninterrupted business, the Company and the Group give high importance to this risk. The Company and the Group have established stringent procedures to minimize collection risks. During the pandemic, certain partners may be additionally exposed to liquidity risk, which may result in increased settlement risk. In addition, settlement risk arising from executed contracts may be significantly increased in case a contract is terminated for force majeure or if free movement of persons and goods is prevented during pandemics.
Inflation risk is in particular present in contractual relationships where the price of a service or product is indexed and tied to Croatian National Bank's strong HRK policy. As this is mostly an external risk, the ability to eliminate it is minimal. The Company and the Group observe rising inflation rate trends, which they primarily measure using consumer price indices and which result from very expansive monetary policies pursued by central banks and, for the purpose of minimizing inflation risk, the Company and the Group insist on
negotiating fixed terms of supply with all suppliers where possible. Suppliers of energy are an exception – their prices are subject to market variations.
The Company and the Group manage this risk by maintaining adequate reserves and by obtaining loans from banks and using other sources of funding, by constantly monitoring planned and actual cash flows, and by comparing maturity profiles of financial assets and liabilities. The Company and the Group treat this risk as particularly important as long as there is increased uncertainty with regard to revenue earning abilities as a result of the pandemic's adverse effects on the free movement of guests, impairment of their spending powers, and default on contracts by business partners.
Having implemented our divestment plan formulated earlier by selling some properties owned by CLUB ADRIATIC d.o.o., the Group ensured the liquidity necessary to conduct its business without interruption and develop.
Liquidity risk management includes maintaining sufficient amounts of cash and working capital.
The risk of tax and concession legislation developments is the likelihood that legislative authorities will amend tax legislation in a way that they adversely impact the Company's and Group's profitability. This risk is reflected in potential changes in tax rates and taxable assets, as well as in changes in regulations concerning concessions and concessional authorizations. The right to use a maritime domain is one of the significant conditions precedent to further operation of the Company and the Group, so the Company and the Group have actively endeavored to establish new bases for cooperation with the local community in this segment. The Company and the Group hope that, during the pandemic, the legislators, the executive authorities and the local community will offer various financial and operating benefits to entities exposed to significant adverse impacts of the pandemic, in addition to the measures necessary to protect people's health.
Tourism trends are largely affected by the broader political situation, growth of terrorism, the global financial crisis and the pandemic. As an industry, tourism is highly sensitive to the state of security at the destination and its surroundings. After the risk in some rival destinations was reduced (e.g. Turkey, Greece), the competitive position of both Croatian tourism and the Company has become additionally weakened. By launching the aforementioned investment cycle, the Company and the Group will endeavor to minimize the impact of adverse market trends and the resulting risks.
The global financial crisis may significantly reduce the spending power of individuals inclined to traveling, whereas a pandemic may also significantly reduce or completely eliminate the effects of tourist arrivals at the Company's and Group's destination as a result of the inability to travel outside one's own country or fear for own health and future.
Environmental risk may significantly affect the Company's and Group's performance, notably through the quality of the sea and coast where guests stay. Climate change may directly affect the length of stay in Company's and Group's accommodation facilities. This risk also includes other natural disasters.
As of 31 March 2022, the JADRAN d.d. employed a total of 276 persons. As of 31 March 2022, Club Adriatic d.o.o. employed a total of 46 persons. As of 31 March 2022, Stolist d.o.o. had no employees. As of 31 March 2022, the Group employed 322 persons.
The Company and the Group constantly monitor developments in its environment and invests in market research, identification of business opportunities, and new acquisitions. The Company and the Group direct and support its affiliate's activities.
As of 31 March 2022, the share capital of JADRAN d.d. was HRK 482,507,730.00, divided into and contained in 27,971,463 common dematerialized shares with no nominal value, and the Company held 631 own shares, which accounted for 0.0023% of the Company's share capital.
As of 31 March 2022, the share capital of CLUB ADRIATIC d.o.o. was HRK 117,104,500.00.
As of 31 March 2022, the share capital of Stolist d.o.o. was HRK 20,000.
There were no events relevant to the Company or the Group after the reporting period.
| Annex 1 | |||||
|---|---|---|---|---|---|
| ISSUER'S GENERAL DATA | |||||
| Reporting period: | 1.1.2022 | to | 31.3.2022 | ||
| Year: | 2022 | ||||
| Quarter: | 1. | ||||
| Quarterly financial statements | |||||
| Registration number (MB): | 03145662 | Issuer's home Member State code: |
HR | ||
| Entity's registration number (MBS): |
040000817 | ||||
| Personal identification number (OIB): |
56994999963 | LEI: | 74780030Q33IX8LEE969 | ||
| Institution code: |
1285 | ||||
| Name of the issuer: JADRAN d.d. | |||||
| Postcode and town: | 51260 | CRIKVENICA | |||
| Street and house number: BANA JELAČIĆA 16 | |||||
| E-mail address: [email protected] | |||||
| Web address: www.jadran-crikvenica.hr | |||||
| Number of employees (end of the reporting |
276 | ||||
| Consolidated report: | KN | (KN-not consolidated/KD-consolidated) | KN | KD | |
| Audited: | RN | (RN-not audited/RD-audited) | RN | RD | |
| Names of subsidiaries (according to IFRS): | Registered office: | MB: | |||
| Yes | |||||
| Bookkeeping firm: | No | (Yes/No) | (name of the bookkeeping firm) | No | |
| Contact person: NATALI IVANČIĆ MAJETIĆ (only name and surname of the contact person) |
|||||
| Telephone: 051/800-482 | |||||
| E-mail address: [email protected] | |||||
| Audit firm: | (name of the audit firm) | ||||
| Certified auditor: | |||||
| (name and surname) |
balance as at 31.03.2022
| Submitter:__JADRAN d.d.___________ | |||
|---|---|---|---|
| Item | ADP code |
Last day of the preceding business year |
At the reporting date of the current period |
| 1 | 2 | 3 | 4 |
| A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID | 001 | 0 | 0 |
| B) FIXED ASSETS (ADP 003+010+020+031+036) | 002 | 834.182.991 | 823.440.491 |
| I INTANGIBLE ASSETS (ADP 004 to 009) | 003 | 100.397.777 | 94.894.450 |
| 1 Research and development | 004 | 0 | 0 |
| 2 Concessions, patents, licences, trademarks, software and other | 005 | 1.884.885 | 1.755.085 |
| rights | |||
| 3 Goodwill | 006 | 0 | 0 |
| 4 Advances for the purchase of intangible assets | 007 | 0 | 0 |
| 5 Intangible assets in preparation | 008 | 0 | 0 |
| 6 Other intangible assets | 009 | 98.512.892 | 93.139.365 |
| II TANGIBLE ASSETS (ADP 011 to 019) | 010 | 615.204.029 | 609.964.856 |
| 1 Land | 011 | 240.879.900 | 240.879.900 |
| 2 Buildings | 012 | 244.474.473 | 242.252.730 |
| 3 Plant and equipment | 013 | 94.813.763 | 90.345.333 |
| 4 Tools, working inventory and transportation assets | 014 | 0 | 0 |
| 5 Biological assets 6 Advances for the purchase of tangible assets |
015 | 1.175.583 | 1.130.393 |
| 7 Tangible assets in preparation | 016 017 |
0 3.586.452 |
0 5.104.329 |
| 8 Other tangible assets | 018 | 0 | 0 |
| 9 Investment property | 019 | 30.273.858 | 30.252.171 |
| III FIXED FINANCIAL ASSETS (ADP 021 to 030) | 020 | 118.581.185 | 118.581.185 |
| 1 Investments in holdings (shares) of undertakings within the group | 021 | 118.581.185 | 118.581.185 |
| 2 Investments in other securities of undertakings within the group | 022 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 023 | 0 | 0 |
| 4. Investments in holdings (shares) of companies linked by virtue of | |||
| participating interests | 024 | 0 | 0 |
| 5 Investment in other securities of companies linked by virtue of | 025 | 0 | 0 |
| participating interests 6 Loans, deposits etc. to companies linked by virtue of participating |
|||
| interests | 026 | 0 | 0 |
| 7 Investments in securities | 027 | 0 | 0 |
| 8 Loans, deposits, etc. given | 028 | 0 | 0 |
| 9 Other investments accounted for using the equity method | 029 | 0 | 0 |
| 10 Other fixed financial assets | 030 | 0 | 0 |
| IV RECEIVABLES (ADP 032 to 035) | 031 | 0 | 0 |
| 1 Receivables from undertakings within the group | 032 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating | 033 | 0 | 0 |
| interests | |||
| 3 Customer receivables | 034 | 0 | 0 |
| 4 Other receivables | 035 | 0 | 0 |
| V DEFERRED TAX ASSETS | 036 | 0 | 0 |
| C) CURRENT ASSETS (ADP 038+046+053+063) | 037 | 37.285.660 | 36.300.014 |
| I INVENTORIES (ADP 039 to 045) | 038 | 804.981 | 776.087 |
| 1 Raw materials and consumables | 039 | 774.573 | 741.125 |
| 2 Work in progress 3 Finished goods |
040 | 0 | 0 |
| 4 Merchandise | 041 042 |
0 30.408 |
0 34.962 |
| 5 Advances for inventories | 043 | 0 | 0 |
| 6 Fixed assets held for sale | 044 | 0 | 0 |
| 7 Biological assets | 045 | 0 | 0 |
| II RECEIVABLES (ADP 047 to 052) | 046 | 10.190.285 | 19.349.044 |
| 1 Receivables from undertakings within the group | 047 | 541.423 | 184.020 |
| 2 Receivables from companies linked by virtue of participating interests | 048 | 0 | 0 |
| 3 Customer receivables | |||
| 4 Receivables from employees and members of the undertaking | 049 050 |
2.642.111 19.109 |
1.971.154 36.106 |
| 5 Receivables from government and other institutions | 051 | 3.966.588 | 5.380.200 |
| 6 Other receivables | 052 | 3.021.054 | 11.777.564 |
|---|---|---|---|
| III CURRENT FINANCIAL ASSETS (ADP 054 to 062) | 053 | 10.566.438 | 8.467.550 |
| 1 Investments in holdings (shares) of undertakings within the group | 054 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | 055 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 056 | 10.566.438 | 8.467.550 |
| 4 Investments in holdings (shares) of companies linked by virtue of | |||
| participating interests | 057 | 0 | 0 |
| 5 Investment in other securities of companies linked by virtue of | 058 | 0 | 0 |
| participating interests | |||
| 6 Loans, deposits etc. to companies linked by virtue of participating interests |
059 | 0 | 0 |
| 7 Investments in securities | 060 | 0 | 0 |
| 8 Loans, deposits, etc. given | 061 | 0 | 0 |
| 9 Other financial assets | 062 | 0 | 0 |
| IV CASH AT BANK AND IN HAND | 063 | 15.723.956 | 7.707.333 |
| D ) PREPAID EXPENSES AND ACCRUED INCOME | 064 | 620.361 | 1.481.921 |
| E) TOTAL ASSETS (ADP 001+002+037+064) | 065 | 872.089.012 | 861.222.426 |
| OFF-BALANCE SHEET ITEMS | 066 | 0 | 0 |
| LIABILITIES | |||
| A) CAPITAL AND RESERVES (ADP 068 to | 067 | 482.237.268 | 459.767.451 |
| I INITIAL (SUBSCRIBED) CAPITAL | 068 | 482.507.730 | 482.507.730 |
| II CAPITAL RESERVES | 069 | 234.210.922 | 234.210.922 |
| III RESERVES FROM PROFIT (ADP 071+072-073+074+075) | 070 | 0 | 0 |
| 1 Legal reserves | 071 | 0 | 0 |
| 2 Reserves for treasury shares | 072 | 0 | 0 |
| 3 Treasury shares and holdings (deductible item) | 073 | 0 | 0 |
| 4 Statutory reserves | 074 | 0 | 0 |
| 5 Other reserves | 075 | 0 | 0 |
| IV REVALUATION RESERVES | 076 | 0 | 0 |
| V FAIR VALUE RESERVES AND OTHER (ADP 078 to 082) | 077 | 0 | 0 |
| 1 Financial assets at fair value through other comprehensive income (i.e. available for sale) |
078 | 0 | 0 |
| 2 Cash flow hedge - effective portion | 079 | 0 | 0 |
| 3 Hedge of a net investment in a foreign operation - effective portion | 080 | 0 | 0 |
| 4 Other fair value reserves | 081 | 0 | 0 |
| 5 Exchange differences arising from the translation of foreign operations (consolidation) |
082 | 0 | 0 |
| VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084- 085) |
083 | -226.905.606 | -234.481.384 |
| 1 Retained profit | 084 | 0 | 0 |
| 2 Loss brought forward | 085 | 226.905.606 | 234.481.384 |
| VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088) | 086 | -7.575.778 | -22.469.817 |
| 1 Profit for the business year | 087 | 0 | 0 |
| 2 Loss for the business year | 088 | 7.575.778 | 22.469.817 |
| VIII MINORITY (NON-CONTROLLING) INTEREST | 089 | 0 | 0 |
| B) PROVISIONS (ADP 091 to 096) | 090 | 706.347 | 706.347 |
| 1 Provisions for pensions, termination benefits and similar obligations | 091 | 706.347 | 706.347 |
| 2 Provisions for tax liabilities | 092 | 0 | 0 |
| 3 Provisions for ongoing legal cases | 093 | 0 | 0 |
| 4 Provisions for renewal of natural resources | 094 | 0 | 0 |
| 5 Provisions for warranty obligations | 095 | 0 | 0 |
| 6 Other provisions | 096 | 0 | 0 |
| C) LONG-TERM LIABILITIES (ADP 098 to 108) | 097 | 311.530.924 | 311.540.630 |
| 1 Liabilities to undertakings within the group | 098 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 099 | 0 | 0 |
| 3 Liabilities to companies linked by virtue of participating interests | 100 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of | 101 | 0 | 0 |
| participating interests | |||
| 5 Liabilities for loans, deposits etc. | 102 | 0 | 0 |
| 6 Liabilities to banks and other financial institutions 7 Liabilities for advance payments |
103 | 215.083.930 | 215.083.930 |
| 8 Liabilities to suppliers | 104 | 0 | 0 |
| 105 | 0 | 0 |
| 9 Liabilities for securities | 106 | 0 | 0 |
|---|---|---|---|
| 10 Other long-term liabilities | 107 | 96.446.994 | 96.456.700 |
| 11 Deferred tax liability | 108 | 0 | 0 |
| D) SHORT-TERM LIABILITIES (ADP 110 to 123) | 109 | 76.876.562 | 88.436.995 |
| 1 Liabilities to undertakings within the group | 110 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 111 | 0 | 0 |
| 3 Liabilities to companies linked by virtue of participating interests | 112 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests |
113 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | 114 | 533.619 | 533.619 |
| 6 Liabilities to banks and other financial institutions | 115 | 29.718.363 | 29.421.358 |
| 7 Liabilities for advance payments | 116 | 2.585.739 | 6.715.265 |
| 8 Liabilities to suppliers | 117 | 10.522.870 | 18.690.254 |
| 9 Liabilities for securities | 118 | 0 | 0 |
| 10 Liabilities to employees | 119 | 7.143.941 | 5.814.805 |
| 11 Taxes, contributions and similar liabilities | 120 | 1.361.077 | 2.260.930 |
| 12 Liabilities arising from the share in the result | 121 | 0 | 0 |
| 13 Liabilities arising from fixed assets held for sale | 122 | 0 | 0 |
| 14 Other short-term liabilities | 123 | 25.010.953 | 25.000.764 |
| E) ACCRUALS AND DEFERRED INCOME | 124 | 737.911 | 771.003 |
| F) TOTAL – LIABILITIES (ADP 067+090+097+109+124) | 125 | 872.089.012 | 861.222.426 |
| G) OFF-BALANCE SHEET ITEMS | 126 | 0 | 0 |
| Submitter: ___JADRAN d.d.__________ | ADP | Same period of the previous year | Current period | |||
|---|---|---|---|---|---|---|
| Item | code | |||||
| Cumulative | Quarter | Cumulative | Quarter | |||
| 1 I OPERATING INCOME (ADP 002 to 006) |
2 001 |
3 3.286.177 |
4 3.286.177 |
5 9.026.606 |
6 9.026.606 |
|
| 1 Income from sales with undertakings within the group | 002 | 0 | 0 | 0 | 0 | |
| 2 Income from sales (outside group) | 003 | 1.331.070 | 1.331.070 | 7.887.143 | 7.887.143 | |
| 3 Income from the use of own products, goods and services | 004 | 0 | 0 | 0 | 0 | |
| 4 Other operating income with undertakings within the group | 005 | 0 | 0 | 217.073 | 217.073 | |
| 5 Other operating income (outside the group) | 006 | 1.955.107 | 1.955.107 | 922.390 | 922.390 | |
| II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) | 007 | 20.286.804 | 20.286.804 | 27.499.385 | 27.499.385 | |
| 1 Changes in inventories of work in progress and finished goods | 008 | 0 | 0 | 0 | 0 | |
| 2 Material costs (ADP 010 to 012) | 009 | 2.615.515 | 2.615.515 | 5.949.641 | 5.949.641 | |
| a) Costs of raw materials and consumables | 010 | 1.154.135 | 1.154.135 | 3.196.842 | 3.196.842 | |
| b) Costs of goods sold | 011 | 38.809 | 38.809 | 16.509 | 16.509 | |
| c) Other external costs | 012 | 1.422.571 | 1.422.571 | 2.736.290 | 2.736.290 | |
| 3 Staff costs (ADP 014 to 016) | 013 | 4.942.200 | 4.942.200 | 7.255.581 | 7.255.581 | |
| a) Net salaries and wages | 014 | 3.019.438 | 3.019.438 | 4.089.485 | 4.089.485 | |
| b) Tax and contributions from salary costs | 015 | 1.260.041 | 1.260.041 | 2.005.360 | 2.005.360 | |
| c) Contributions on salaries | 016 | 662.721 | 662.721 | 1.160.736 | 1.160.736 | |
| 4 Depreciation | 017 | 10.733.517 | 10.733.517 | 12.313.984 | 12.313.984 | |
| 5 Other costs | 018 | 1.988.978 | 1.988.978 | 1.933.583 | 1.933.583 | |
| 6 Value adjustments (ADP 020+021) | 019 | 0 | 0 | 0 | 0 | |
| a) fixed assets other than financial assets b) current assets other than financial assets |
020 | 0 | 0 | 0 | 0 | |
| 7 Provisions (ADP 023 to 028) | 021 022 |
0 0 |
0 0 |
0 0 |
0 0 |
|
| a) Provisions for pensions, termination benefits and similar obligations | 023 | 0 | 0 | 0 | 0 | |
| b) Provisions for tax liabilities | 024 | 0 | 0 | 0 | 0 | |
| c) Provisions for ongoing legal cases | 025 | 0 | 0 | 0 | 0 | |
| d) Provisions for renewal of natural resources | 026 | 0 | 0 | 0 | 0 | |
| e) Provisions for warranty obligations | 027 | 0 | 0 | 0 | 0 | |
| f) Other provisions | 028 | 0 | 0 | 0 | 0 | |
| 8 Other operating expenses | 029 | 6.594 | 6.594 | 46.596 | 46.596 | |
| III FINANCIAL INCOME (ADP 031 to 040) | 030 | 195.434 | 195.434 | 73.770 | 73.770 | |
| 1 Income from investments in holdings (shares) of undertakings within | 031 | 0 | 0 | 0 | 0 | |
| the group | ||||||
| 2 Income from investments in holdings (shares) of companies linked by virtue of participating interests |
032 | 0 | 0 | 0 | 0 | |
| 3 Income from other long-term financial investment and loans granted to | 033 | 0 | 0 | 0 | 0 | |
| undertakings within the group | ||||||
| 4 Other interest income from operations with undertakings within the group |
034 | 0 | 0 | 0 | 0 | |
| 5 Exchange rate differences and other financial income from operations | 035 | 0 | 0 | 0 | 0 | |
| with undertakings within the group | ||||||
| 6 Income from other long-term financial investments and loans | 036 | 0 | 0 | 0 | 0 | |
| 7 Other interest income | 037 | 192.331 | 192.331 | 68.861 | 68.861 | |
| 8 Exchange rate differences and other financial income | 038 | 3.103 | 3.103 | 4.909 | 4.909 | |
| 9 Unrealised gains (income) from financial assets | 039 | 0 | 0 | 0 | 0 | |
| 10 Other financial income | 040 | 0 | 0 | 0 | 0 | |
| IV FINANCIAL EXPENSES (ADP 042 to 048) 1 Interest expenses and similar expenses with undertakings within the |
041 | 3.290.817 | 3.290.817 | 4.070.808 | 4.070.808 | |
| group | 042 | 0 | 0 | 0 | 0 | |
| 2 Exchange rate differences and other expenses from operations with undertakings within the group |
043 | 0 | 0 | 0 | 0 | |
| 3 Interest expenses and similar expenses | 044 | 2.150.006 | 2.150.006 | 2.138.321 | 2.138.321 | |
| 4 Exchange rate differences and other expenses | 045 | 1.140.811 | 1.140.811 | 1.932.487 | 1.932.487 | |
| 5 Unrealised losses (expenses) from financial assets | 046 | 0 | 0 | 0 | 0 | |
| 6 Value adjustments of financial assets (net) | 047 | 0 | 0 | 0 | 0 | |
| 7 Other financial expenses | 048 | 0 | 0 | 0 | 0 | |
| V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF | 049 | 0 | 0 | 0 | 0 | |
| PARTICIPATING INTERESTS | ||||||
| VI SHARE IN PROFIT FROM JOINT VENTURES VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF |
050 | 0 | 0 | 0 | 0 | |
| PARTICIPATING INTEREST | 051 | 0 | 0 | 0 | 0 | |
| VIII SHARE IN LOSS OF JOINT VENTURES | 052 | 0 | 0 | 0 | 0 | |
| IX TOTAL INCOME (ADP 001+030+049 +050) | 053 | 3.481.611 | 3.481.611 | 9.100.376 | 9.100.376 | |
| X TOTAL EXPENDITURE (ADP 007+041+051 + 052) | 054 | 23.577.621 | 23.577.621 | 31.570.193 | 31.570.193 | |
| XI PRE-TAX PROFIT OR LOSS (ADP 053-054) | 055 | -20.096.010 | -20.096.010 | -22.469.817 | -22.469.817 |
1 Pre-tax profit (ADP 053-054)
056 0 0 0 0
| 2 Pre-tax loss (ADP 054-053) | 057 | -20.096.010 | -20.096.010 | -22.469.817 | -22.469.817 |
|---|---|---|---|---|---|
| XII INCOME TAX | 058 | 0 | 0 | 0 | 0 |
| XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) | 059 | -20.096.010 | -20.096.010 | -22.469.817 | -22.469.817 |
| 1 Profit for the period (ADP 055-059) | 060 | 0 | 0 | 0 | 0 |
| 2 Loss for the period (ADP 059-055) | 061 | -20.096.010 | -20.096.010 | -22.469.817 | -22.469.817 |
| DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) | |||||
| XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS | 062 | 0 | 0 | 0 | 0 |
| (ADP 063-064) | |||||
| 1 Pre-tax profit from discontinued operations | 063 | 0 | 0 | 0 | 0 |
| 2 Pre-tax loss on discontinued operations | 064 | 0 | 0 | 0 | 0 |
| XV INCOME TAX OF DISCONTINUED OPERATIONS | 065 | 0 | 0 | 0 | 0 |
| 1 Discontinued operations profit for the period (ADP 062-065) | 066 | 0 | 0 | 0 | 0 |
| 2 Discontinued operations loss for the period (ADP 065-062) | 067 | 0 | 0 | 0 | 0 |
| TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) XVI PRE-TAX PROFIT OR LOSS (ADP 055-+062) |
068 | 0 | 0 | 0 | 0 |
| 1 Pre-tax profit (ADP 068) | 069 | 0 | 0 | 0 | 0 |
| 2 Pre-tax loss (ADP 068) | 070 | 0 | 0 | 0 | 0 |
| XVII INCOME TAX (ADP 058+065) | 071 | 0 | 0 | 0 | 0 |
| XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071) | 072 | 0 | 0 | 0 | 0 |
| 1 Profit for the period (ADP 068-071) | 073 | 0 | 0 | 0 | 0 |
| 2 Loss for the period (ADP 071-068) | 074 | 0 | 0 | 0 | 0 |
| APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements) | |||||
| XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077) | 075 | 0 | 0 | 0 | 0 |
| 1 Attributable to owners of the parent | 076 | 0 | 0 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest | 077 | 0 | 0 | 0 | 0 |
| STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) | |||||
| I PROFIT OR LOSS FOR THE PERIOD | 078 | -20.096.010 | -20.096.010 | -22.469.817 | -22.469.817 |
| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX (ADP 80+ 87) |
079 | 0 | 0 | 0 | 0 |
| III Items that will not be reclassified to profit or loss (ADP 081 to 085) | 080 | 0 | 0 | 0 | 0 |
| 1 Changes in revaluation reserves of fixed tangible and intangible assets | 081 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of equity instruments at fair value through other comprehensive income |
082 | 0 | 0 | 0 | 0 |
| 3 Fair value changes of financial liabilities at fair value through statement of profit or loss, attributable to changes in their credit risk |
083 | 0 | 0 | 0 | 0 |
| 4 Actuarial gains/losses on the defined benefit obligation | 084 | 0 | 0 | 0 | 0 |
| 5 Other items that will not be reclassified | 085 | 0 | 0 | 0 | 0 |
| 6 Income tax relating to items that will not be reclassified | 086 | 0 | 0 | 0 | 0 |
| IV Items that may be reclassified to profit or loss (ADP 088 to 095) | 087 | 0 | 0 | 0 | 0 |
| 1 Exchange rate differences from translation of foreign operations | 088 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of debt securities at | 089 | 0 | 0 | 0 | 0 |
| fair value through other comprehensive income | |||||
| 3 Profit or loss arising from effective cash flow hedging | 090 | 0 | 0 | 0 | 0 |
| 4 Profit or loss arising from effective hedge of a net investment in a foreign operation |
091 | 0 | 0 | 0 | 0 |
| 5 Share in other comprehensive income/loss of companies linked by virtue of participating interests |
092 | 0 | 0 | 0 | 0 |
| 6 Changes in fair value of the time value of option | 093 | 0 | 0 | 0 | 0 |
| 7 Changes in fair value of forward elements of forward contracts | 094 | 0 | 0 | 0 | 0 |
| 8 Other items that may be reclassified to profit or loss | 095 | 0 | 0 | 0 | 0 |
| 9 Income tax relating to items that may be reclassified to profit or loss | 096 | 0 | 0 | 0 | 0 |
| V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087- 086 - 096) |
097 | 0 | 0 | 0 | 0 |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 078+097) |
098 | -20.096.010 | -20.096.010 | -22.469.817 | -22.469.817 |
| APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) | |||||
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 100+101) |
099 | 0 | 0 | 0 | 0 |
| 1 Attributable to owners of the parent | 100 | 0 | 0 | 0 | 0 |
| 2 Attributable to minority (non-controlling) interest | 101 | 0 | 0 | 0 | 0 |
ADP code Same period of the previous year Current period 2 3 4 001 -20.096.010 -22.469.817 002 10.733.517 12.213.984 003 10.733.517 12.213.984 004 0 0 005 0 0 006 0 0 007 0 0 008 0 0 009 0 0 010 0 0 011 -9.362.493 -10.255.833 012 -2.288.539 -19.295.952 013 -633.739 -9.857.741 014 -1.362.055 -9.158.759 015 -288.490 28.894 016 -4.255 -308.346 017 -11.651.032 -29.551.785 018 0 0 019 0 0 020 -11.651.032 -29.551.785 021 0 0 022 0 0 023 0 18.979 024 0 0 025 0 0 026 0 0 027 0 18.979 028 -1.157.853 -1.529.891 029 0 0 030 -1.100.000 0 031 0 0 032 0 0 033 -2.257.853 -1.529.891 034 -2.257.853 -1.510.912 035 0 0 036 0 0 037 0 2.098.888 038 0 0 039 0 2.098.888 040 0 -1.999.697 041 0 0 4 Interest paid Submitter: ________JADRAN d.d._____________________________________________________ a) Increase or decrease in short-term liabilities b) Increase or decrease in short-term receivables c) Increase or decrease in inventories h) Other adjustments for non-cash transactions and unrealised gains and losses I Cash flow increase or decrease before changes in working capital (ADP 001+002) 3 Changes in the working capital (ADP 013 to 016) Item 1 d) Interest and dividend income e) Interest expenses f) Provisions g) Exchange rate differences (unrealised) c) Gains and losses from sale and unrealised gains and losses and value adjustment of financial assets Cash flow from operating activities 1 Pre-tax profit 2 Adjustments (ADP 003 to 010): a) Depreciation b) Gains and losses from sale and value adjustment of fixed tangible and intangible assets Cash flow from investment activities d) Other increase or decrease in working capital II Cash from operations (ADP 011+012) 2 Cash payments for the acquisition of financial instruments V Total cash receipts from financing activities (ADP 035 to 038) 4 Acquisition of a subsidiary, net of cash acquired 5 Other cash payments from investment activities III Total cash receipts from investment activities (ADP 021 to 026) 1 Cash payments for the purchase of fixed tangible and intangible assets 3 Cash payments for loans and deposits for the period 5 Income tax paid A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments 2 Cash payments for dividends 1 Cash receipts from sales of fixed tangible and intangible assets 2 Cash receipts from sales of financial instruments 3 Interest received 4 Dividends received 5 Cash receipts from repayment of loans and deposits 6 Other cash receipts from investment activities IV Total cash payments from investment activities (ADP 028 to 032) B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) Cash flow from financing activities 1 Cash receipts from the increase in initial (subscribed) capital 2 Cash receipts from the issue of equity financial instruments and debt financial instruments 3 Cash receipts from credit principals, loans and other borrowings 4 Other cash receipts from financing activities
| 3 Cash payments for finance lease | 042 | 0 | 0 |
|---|---|---|---|
| 4 Cash payments for the redemption of treasury shares and decrease in initial (subscribed) capital |
043 | 0 | 0 |
| 5 Other cash payments from financing activities | 044 | 0 | 0 |
| VI Total cash payments from financing activities (ADP 040 to 044) | 045 | 0 | -1.999.697 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045) | 046 | 0 | 99.191 |
| 1 Unrealised exchange rate differences in respect of cash and cash equivalents |
047 | 0 | 0 |
| D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 020+034+046+047) |
048 | -13.908.885 | -30.963.506 |
| E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD |
049 | 26.663.536 | 23.256.173 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD(ADP 048+049) |
050 | 12.754.651 | -7.707.333 |
| STATEMENT OF CHANGES IN EQUITY for the period from 1.1.2022 to |
31.3.2022 | in HRK | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Attributable to owners of the parent Fair value of |
|||||||||||||||||||
| Item | ADP code |
Initial (subscribed) capital |
Capital reserves | Legal reserves | Reserves for treasury shares |
Treasury shares and holdings (deductible item) |
Statutory reserves Other reserves | Revaluation reserves |
financial assets through other comprehensive income (available for |
Cash flow hedge - effective portion |
Hedge of a net investment in a foreign operation - effective portion |
Other fair value reserves |
Exchange rate differences from translation of foreign operations |
Retained profit / loss brought forward |
Profit/loss for the business year |
Total attributable to owners of the parent |
Minority (non controlling) interest |
Total capital and reserves |
|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | sale) 11 |
12 | 13 | 14 | 15 | 16 | 17 | 18 (3 to 6 - 7 | 19 | 20 (18+19) |
| Previous period | + 8 to 17) | ||||||||||||||||||
| 1 Balance on the first day of the previous business year 2 Changes in accounting policies |
01 02 |
482.507.730 0 |
234.210.922 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
-226.905.606 0 |
0 0 |
489.813.046 0 |
0 0 |
489.813.046 0 |
| 3 Correction of errors | 03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) | 04 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -226.905.606 | 0 | 489.813.046 | 0 | 489.813.046 |
| 5 Profit/loss of the period 6 Exchange rate differences from translation of foreign operations |
05 06 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
-7.575.778 0 |
-7.575.778 0 |
0 0 |
-7.575.778 0 |
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 Gains or losses from subsequent measurement of financial assets at fair value | |||||||||||||||||||
| through other comprehensive income (available for sale) | 08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 9 Profit or loss arising from effective cash flow hedge | 09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 Share in other comprehensive income/loss of companies linked by virtue of participating interests |
11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 Actuarial gains/losses on the defined benefit obligation 13 Other changes in equity unrelated to owners |
12 13 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 14 Tax on transactions recognised directly in equity | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy settlement procedure or from the reinvestment of profit) |
15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement procedure |
16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 Redemption of treasury shares/holdings | 18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 19 Payments from members/shareholders | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 20 Payment of share in profit/dividend 21 Other distributions and payments to members/shareholders |
20 21 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 22 Transfer to reserves according to the annual schedule | 22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure 24 Balance on the last day of the previous business year reporting period (ADP |
23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 04 to 23) APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) |
24 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -226.905.606 | -7.575.778 | 482.237.268 | 0 | 482.237.268 |
| I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX (ADP 06 to 14) |
25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) |
26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -7.575.778 | -7.575.778 | 0 | -7.575.778 |
| III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) |
27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current period | |||||||||||||||||||
| 1 Balance on the first day of the current business year 2 Changes in accounting policies |
28 29 |
482.507.730 0 |
234.210.922 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
-226.905.606 -7.575.778 |
-7.575.778 7.575.778 |
482.237.268 0 |
0 0 |
482.237.268 0 |
| 3 Correction of errors | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 Balance on the first day of the current business year (restated) (AOP 28 to 30) | 31 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -234.481.384 | 0 | 482.237.268 | 0 | 482.237.268 |
| 5 Profit/loss of the period | 32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -22.469.817 | -22.469.817 | 0 | -22.469.817 |
| 6 Exchange rate differences from translation of foreign operations | 33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 7 Changes in revaluation reserves of fixed tangible and intangible assets 8 Gains or losses from subsequent measurement of financial assets at fair value |
34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| through other comprehensive income (available for sale) | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 9 Profit or loss arising from effective cash flow hedge | 36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 Share in other comprehensive income/loss of companies linked by virtue of | 38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| participating interests 12 Actuarial gains/losses on the defined benefit obligation |
39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 Other changes in equity unrelated to owners | 40 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 14 Tax on transactions recognised directly in equity 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy |
41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| settlement procedure or from the reinvestment of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement |
42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| procedure | 43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 Redemption of treasury shares/holdings | 45 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 19 Payments from members/shareholders 20 Payment of share in profit/dividend |
46 47 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 21 Other distributions and payments to members/shareholders | 48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 22 Carryforward per annual plane 23 Increase in reserves arising from the pre-bankruptcy settlement procedure |
49 50 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) |
51 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -234.481.384 | -22.469.817 | 459.767.451 | 0 | 459.767.451 |
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF |
|||||||||||||||||||
| TAX (ADP 33 to 41) II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32 |
52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| do 52) III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED |
53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -22.469.817 | -22.469.817 | 0 | -22.469.817 |
DIRECTLY IN EQUITY (ADP 42 to 50)
54 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
NOTES TO FINANCIAL STATEMENTS - TFI (drawn up for quarterly reporting periods)
Name of the issuer: ________________JADRAN d.d._______________________________________
Personal identification number (OIB): ___________56994999963_____________________________________________
Reporting period: ________________________________________01.01.-31.03.2022._____
a) explanation of business events relevant to understanding changes in the statement of financial position and financial performance for the reporting semi-annual period of the issuer with respect to the last business year: information is provided regarding these events and relevant information published in the last annual financial statement is updated (items 15 to 15C IAS 34 - Interim financial reporting)
b) information on the access to the latest annual financial statements, for the purpose of understanding information published in the notes to financial statements drawn up for the semi-annual reporting period
c) a statement explaining that the same accounting policies are applied while drawing up financial statements for the semi-annual reporting period as in the latest annual financial statements or, in the case where the accounting policies have changed, a description of the nature and effect of the changes (item 16.A (a) IAS 34 - Interim financial reporting)
d) a description of the financial performance in the case of the issuer whose business is seasonal (items 37 and 38 IAS 34 - Interim financial reporting)
e) other comments prescribed by IAS 34 - Interim financial reporting
f) in the notes to quarterly periods financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. undertaking's name, registered office (address), legal form, country of establishment, entity's registration number and, if applicable, the indication whether the undertaking is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration
adopted accounting policies (only an indication of whether there has been a change from the previous period)
the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the undertaking within the group or company linked by virtue of participating interest shall be disclosed separately
the amount and nature of individual items of income or expenditure which are of exceptional size or incidence
amounts owed by the undertaking and falling due after more than five years, as well as the total debts of the undertaking covered by valuable security furnished by the undertaking, specifying the type and form of security
average number of employees during the financial year
where, in accordance with the regulations, the undertaking capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries
where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year
the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in their own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by another undertaking
the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital
the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer
the name, registered office and legal form of each of the undertakings of which the undertaking is a member having unlimited liability
the name and registered office of the undertaking which draws up the consolidated financial statements of the largest group of undertakings of which the undertaking forms part as a controlled group member
the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest group of undertakings of which the undertaking forms part as a controlled group member and which is also included in the group of undertakings referred to in point 13
the place where copies of the consolidated financial statements referred to in points 13 and 14 may be obtained, provided that they are available
the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking
the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet
| Annex 1 | ISSUER'S GENERAL DATA | |
|---|---|---|
| Reporting period: | 1.1.2022 31.3.2022 to |
|
| Year: | 2022 | |
| Quarter: | 1. | |
| Quarterly financial statements | ||
| Registration number (MB): 03145662 |
Issuer's home Member HR State code: |
|
| Entity's registration 040000817 number (MBS): |
||
| Personal identification 56994999963 number (OIB): |
74780030Q33IX8LEE969 LEI: |
|
| Institution 1285 code: |
||
| Name of the issuer: JADRAN d.d. | ||
| Postcode and town: 51260 |
CRIKVENICA | |
| Street and house number: BANA JELAČIĆA 16 | ||
| E-mail address: [email protected] | ||
| Web address: www.jadran-crikvenica.hr | ||
| Number of employees 322 (end of the reporting |
||
| Consolidated report: KD |
(KN-not consolidated/KD-consolidated) KN |
KD |
| Audited: RN |
RN (RN-not audited/RD-audited) |
RD |
| Names of subsidiaries (according to IFRS): | Registered office: | MB: |
| CLUB ADRIATIC D.O.O. | BAŠKA VODA, KRALJA PETRA KREŠIMIRA IV 11 |
1634470 |
| STOLIST D.O.O. | CRIKVENICA, FRANKOPANSKA 22 | 2741865 |
| Yes No |
||
| Bookkeeping firm: No |
(Yes/No) (name of the bookkeeping firm) |
|
| Contact person: NATALI IVANČIĆ MAJETIĆ | ||
| Telephone: 051/800-482 | (only name and surname of the contact person) | |
| E-mail address: [email protected] | ||
| Audit firm: | ||
| (name of the audit firm) Certified auditor: |
||
| (name and surname) |
balance as at 31.03.2022
| Submitter:____JADRAN d.d._________ | |||
|---|---|---|---|
| Item | ADP code |
Last day of the preceding business year |
At the reporting date of the current period |
| 1 | 2 | 3 | 4 |
| A) RECEIVABLES FOR SUBSCRIBED CAPITAL UNPAID | 001 | 0 | 0 |
| B) FIXED ASSETS (ADP 003+010+020+031+036) | 002 | 949.170.626 | 936.356.667 |
| I INTANGIBLE ASSETS (ADP 004 to 009) | 003 | 156.001.047 | 149.440.594 |
| 1 Research and development | 004 | 0 | 0 |
| 2 Concessions, patents, licences, trademarks, software and other | |||
| rights | 005 | 1.965.576 | 1.824.051 |
| 3 Goodwill | 006 | 1.316.765 | 1.316.765 |
| 4 Advances for the purchase of intangible assets | 007 | 0 | 0 |
| 5 Intangible assets in preparation | 008 | 0 | 0 |
| 6 Other intangible assets | 009 | 152.718.706 | 146.299.778 |
| II TANGIBLE ASSETS (ADP 011 to 019) | 010 | 791.806.131 | 785.552.625 |
| 1 Land | 011 | 382.970.864 | 382.970.864 |
| 2 Buildings | 012 | 264.534.468 | 261.865.650 |
| 3 Plant and equipment | 013 | 105.054.771 | 100.051.645 |
| 4 Tools, working inventory and transportation assets | 014 | 0 | 0 |
| 5 Biological assets | 015 | 1.307.978 | 1.261.869 |
| 6 Advances for the purchase of tangible assets | 016 | 0 | 0 |
| 7 Tangible assets in preparation | 017 | 6.964.812 | 8.489.472 |
| 8 Other tangible assets | 018 | 0 | 0 |
| 9 Investment property | 019 | 30.973.238 | 30.913.125 |
| III FIXED FINANCIAL ASSETS (ADP 021 to 030) | 020 | 1.363.448 | 1.363.448 |
| 1 Investments in holdings (shares) of undertakings within the group | 021 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | 022 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 023 | 0 | 0 |
| 4. Investments in holdings (shares) of companies linked by virtue of | 024 | 0 | 0 |
| participating interests | |||
| 5 Investment in other securities of companies linked by virtue of participating interests |
025 | 0 | 0 |
| 6 Loans, deposits etc. to companies linked by virtue of participating | |||
| interests | 026 | 0 | 0 |
| 7 Investments in securities | 027 | 9.530 | 9.530 |
| 8 Loans, deposits, etc. given | 028 | 0 | 0 |
| 9 Other investments accounted for using the equity method | 029 | 0 | 0 |
| 10 Other fixed financial assets | 030 | 1.353.918 | 1.353.918 |
| IV RECEIVABLES (ADP 032 to 035) | 031 | 0 | 0 |
| 1 Receivables from undertakings within the group | 032 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating | |||
| interests | 033 | 0 | 0 |
| 3 Customer receivables | 034 | 0 | 0 |
| 4 Other receivables | 035 | 0 | 0 |
| V DEFERRED TAX ASSETS | 036 | 0 | 0 |
| C) CURRENT ASSETS (ADP 038+046+053+063) | 037 | 49.826.551 | 46.998.020 |
| I INVENTORIES (ADP 039 to 045) | 038 | 895.796 | 870.893 |
| 1 Raw materials and consumables | 039 | 860.549 | 831.092 |
| 2 Work in progress | 040 | 0 | 0 |
| 3 Finished goods | 041 | 0 | 0 |
| 4 Merchandise | 042 | 35.247 | 39.801 |
| 5 Advances for inventories | 043 | 0 | 0 |
| 6 Fixed assets held for sale | 044 | 0 | 0 |
| 7 Biological assets | 045 | 0 | 0 |
| II RECEIVABLES (ADP 047 to 052) | 046 | 25.674.582 | 33.439.921 |
| 1 Receivables from undertakings within the group | 047 | 0 | 0 |
| 2 Receivables from companies linked by virtue of participating interests | 048 | 0 | 0 |
| 3 Customer receivables | 049 | 16.358.165 | 14.728.114 |
| 4 Receivables from employees and members of the undertaking | 050 | 19.109 | 36.106 |
| 5 Receivables from government and other institutions | 051 | 5.367.993 | 6.188.110 |
| 6 Other receivables | 052 | 3.929.315 | 12.487.591 |
|---|---|---|---|
| III CURRENT FINANCIAL ASSETS (ADP 054 to 062) | 053 | 0 | 0 |
| 1 Investments in holdings (shares) of undertakings within the group | 054 | 0 | 0 |
| 2 Investments in other securities of undertakings within the group | 055 | 0 | 0 |
| 3 Loans, deposits, etc. to undertakings within the group | 056 | 0 | 0 |
| 4 Investments in holdings (shares) of companies linked by virtue of | |||
| participating interests | 057 | 0 | 0 |
| 5 Investment in other securities of companies linked by virtue of | |||
| participating interests | 058 | 0 | 0 |
| 6 Loans, deposits etc. to companies linked by virtue of participating | 059 | 0 | 0 |
| interests | |||
| 7 Investments in securities 8 Loans, deposits, etc. given |
060 | 0 | 0 |
| 9 Other financial assets | 061 | 0 | 0 |
| IV CASH AT BANK AND IN HAND | 062 | 0 | 0 |
| D ) PREPAID EXPENSES AND ACCRUED INCOME | 063 | 23.256.173 | 12.687.206 |
| E) TOTAL ASSETS (ADP 001+002+037+064) | 064 065 |
837.546 999.834.723 |
3.450.101 986.804.788 |
| OFF-BALANCE SHEET ITEMS | 066 | 0 | 0 |
| LIABILITIES | |||
| A) CAPITAL AND RESERVES (ADP 068 to | 067 | 540.817.960 | 515.696.575 |
| I INITIAL (SUBSCRIBED) CAPITAL | 068 | 482.507.730 | 482.507.730 |
| II CAPITAL RESERVES | 069 | 234.210.922 | 234.210.922 |
| III RESERVES FROM PROFIT (ADP 071+072-073+074+075) | 070 | 0 | 0 |
| 1 Legal reserves | 071 | 0 | 0 |
| 2 Reserves for treasury shares | 072 | 0 | 0 |
| 3 Treasury shares and holdings (deductible item) | 073 | 0 | 0 |
| 4 Statutory reserves | 074 | 0 | 0 |
| 5 Other reserves | 075 | 0 | 0 |
| IV REVALUATION RESERVES | 076 | 0 | 0 |
| V FAIR VALUE RESERVES AND OTHER (ADP 078 to 082) | 077 | 0 | 0 |
| 1 Financial assets at fair value through other comprehensive income | |||
| (i.e. available for sale) | 078 | 0 | 0 |
| 2 Cash flow hedge - effective portion | 079 | 0 | 0 |
| 3 Hedge of a net investment in a foreign operation - effective portion | 080 | 0 | 0 |
| 4 Other fair value reserves | 081 | 0 | 0 |
| 5 Exchange differences arising from the translation of foreign | |||
| operations (consolidation) | 082 | 0 | 0 |
| VI RETAINED PROFIT OR LOSS BROUGHT FORWARD (ADP 084- | |||
| 085) | 083 | -169.098.591 | -175.900.692 |
| 1 Retained profit | 084 | 0 | 0 |
| 2 Loss brought forward | 085 | 169.098.591 | 175.900.692 |
| VII PROFIT OR LOSS FOR THE BUSINESS YEAR (ADP 087-088) | 086 | -6.802.101 | -25.121.385 |
| 1 Profit for the business year | 087 | 0 | 0 |
| 2 Loss for the business year | 088 | 6.802.101 | 25.121.385 |
| VIII MINORITY (NON-CONTROLLING) INTEREST | 089 | 0 | 0 |
| B) PROVISIONS (ADP 091 to 096) | 090 | 706.347 | 706.347 |
| 1 Provisions for pensions, termination benefits and similar obligations | 091 | 706.347 | 706.347 |
| 2 Provisions for tax liabilities | 092 | 0 | 0 |
| 3 Provisions for ongoing legal cases | 093 | 0 | 0 |
| 4 Provisions for renewal of natural resources | 094 | 0 | 0 |
| 5 Provisions for warranty obligations | 095 | 0 | 0 |
| 6 Other provisions | 096 | 0 | 0 |
| C) LONG-TERM LIABILITIES (ADP 098 to 108) | 097 | 371.835.538 | 371.845.244 |
| 1 Liabilities to undertakings within the group | 098 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 099 | 0 | 0 |
| 3 Liabilities to companies linked by virtue of participating interests | 100 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of | 101 | 0 | 0 |
| participating interests | |||
| 5 Liabilities for loans, deposits etc. | 102 | 0 | 0 |
| 6 Liabilities to banks and other financial institutions | 103 | 215.083.930 | 215.083.930 |
| 7 Liabilities for advance payments | 104 | 0 | 0 |
| 8 Liabilities to suppliers | 105 | 0 | 0 |
| 9 Liabilities for securities | 106 | 0 | 0 |
|---|---|---|---|
| 10 Other long-term liabilities | 107 | 156.751.608 | 156.761.314 |
| 11 Deferred tax liability | 108 | 0 | 0 |
| D) SHORT-TERM LIABILITIES (ADP 110 to 123) | 109 | 85.736.967 | 97.785.619 |
| 1 Liabilities to undertakings within the group | 110 | 0 | 0 |
| 2 Liabilities for loans, deposits, etc. of undertakings within the group | 111 | 0 | 0 |
| 3 Liabilities to companies linked by virtue of participating interests | 112 | 0 | 0 |
| 4 Liabilities for loans, deposits etc. of companies linked by virtue of participating interests |
113 | 0 | 0 |
| 5 Liabilities for loans, deposits etc. | 114 | 552.144 | 552.144 |
| 6 Liabilities to banks and other financial institutions | 115 | 29.720.111 | 29.423.105 |
| 7 Liabilities for advance payments | 116 | 3.474.265 | 9.502.182 |
| 8 Liabilities to suppliers | 117 | 15.476.049 | 22.624.949 |
| 9 Liabilities for securities | 118 | 0 | 0 |
| 10 Liabilities to employees | 119 | 7.668.069 | 6.194.263 |
| 11 Taxes, contributions and similar liabilities | 120 | 1.787.889 | 2.440.722 |
| 12 Liabilities arising from the share in the result | 121 | 0 | 0 |
| 13 Liabilities arising from fixed assets held for sale | 122 | 0 | 0 |
| 14 Other short-term liabilities | 123 | 27.058.440 | 27.048.254 |
| E) ACCRUALS AND DEFERRED INCOME | 124 | 737.911 | 771.003 |
| F) TOTAL – LIABILITIES (ADP 067+090+097+109+124) | 125 | 999.834.723 | 986.804.788 |
| G) OFF-BALANCE SHEET ITEMS | 126 | 0 | 0 |
| Submitter: ___JADRAN d.d.__________ | |||||
|---|---|---|---|---|---|
| Item | ADP | Same period of the previous year | Current period | ||
| code | Cumulative | Quarter | Cumulative | Quarter | |
| 1 | 2 | 3 | 4 | 5 | 6 |
| I OPERATING INCOME (ADP 002 to 006) | 001 | 5.976.142 | 5.976.142 | 10.489.685 | 10.489.685 |
| 1 Income from sales with undertakings within the group | 002 | 0 | 0 | 0 | 0 |
| 2 Income from sales (outside group) | 003 | 2.170.718 | 2.170.718 | 9.506.871 | 9.506.871 |
| 3 Income from the use of own products, goods and services | 004 | 0 | 0 | 0 | 0 |
| 4 Other operating income with undertakings within the group 5 Other operating income (outside the group) |
005 006 |
0 3.805.424 |
0 3.805.424 |
0 982.814 |
0 982.814 |
| II OPERATING EXPENSES (ADP 08+009+013+017+018+019+022+029) | 007 | 23.429.519 | 23.429.519 | 31.129.845 | 31.129.845 |
| 1 Changes in inventories of work in progress and finished goods | 008 | 0 | 0 | 0 | 0 |
| 2 Material costs (ADP 010 to 012) | 009 | 2.748.913 | 2.748.913 | 6.293.900 | 6.293.900 |
| a) Costs of raw materials and consumables | 010 | 1.287.533 | 1.287.533 | 3.414.971 | 3.414.971 |
| b) Costs of goods sold | 011 | 38.809 | 38.809 | 16.509 | 16.509 |
| c) Other external costs | 012 | 1.422.571 | 1.422.571 | 2.862.420 | 2.862.420 |
| 3 Staff costs (ADP 014 to 016) | 013 | 6.030.323 | 6.030.323 | 8.352.376 | 8.352.376 |
| a) Net salaries and wages | 014 | 3.727.701 | 3.727.701 | 4.775.228 | 4.775.228 |
| b) Tax and contributions from salary costs | 015 | 1.484.508 | 1.484.508 | 2.257.330 | 2.257.330 |
| c) Contributions on salaries | 016 | 818.114 | 818.114 | 1.319.818 | 1.319.818 |
| 4 Depreciation | 017 | 12.520.388 | 12.520.388 | 14.250.703 | 14.250.703 |
| 5 Other costs | 018 | 2.123.082 | 2.123.082 | 2.186.270 | 2.186.270 |
| 6 Value adjustments (ADP 020+021) | 019 | 0 | 0 | 0 | 0 |
| a) fixed assets other than financial assets | 020 | 0 | 0 | 0 | 0 |
| b) current assets other than financial assets | 021 | 0 | 0 | 0 | 0 |
| 7 Provisions (ADP 023 to 028) | 022 | 0 | 0 | 0 | 0 |
| a) Provisions for pensions, termination benefits and similar obligations b) Provisions for tax liabilities |
023 | 0 | 0 | 0 | 0 |
| c) Provisions for ongoing legal cases | 024 025 |
0 0 |
0 0 |
0 0 |
0 0 |
| d) Provisions for renewal of natural resources | 026 | 0 | 0 | 0 | 0 |
| e) Provisions for warranty obligations | 027 | 0 | 0 | 0 | 0 |
| f) Other provisions | 028 | 0 | 0 | 0 | 0 |
| 8 Other operating expenses | 029 | 6.813 | 6.813 | 46.596 | 46.596 |
| III FINANCIAL INCOME (ADP 031 to 040) | 030 | 4.297 | 4.297 | 5.091 | 5.091 |
| 1 Income from investments in holdings (shares) of undertakings within | 031 | 0 | 0 | 0 | 0 |
| the group 2 Income from investments in holdings (shares) of companies linked by |
|||||
| virtue of participating interests | 032 | 0 | 0 | 0 | 0 |
| 3 Income from other long-term financial investment and loans granted to | 033 | 0 | 0 | 0 | 0 |
| undertakings within the group | |||||
| 4 Other interest income from operations with undertakings within the group |
034 | 0 | 0 | 0 | 0 |
| 5 Exchange rate differences and other financial income from operations | 035 | 0 | 0 | 0 | 0 |
| with undertakings within the group 6 Income from other long-term financial investments and loans |
036 | 0 | 0 | 0 | 0 |
| 7 Other interest income | 037 | 1.194 | 1.194 | 182 | 182 |
| 8 Exchange rate differences and other financial income | 038 | 3.103 | 3.103 | 4.909 | 4.909 |
| 9 Unrealised gains (income) from financial assets | 039 | 0 | 0 | 0 | 0 |
| 10 Other financial income | 040 | 0 | 0 | 0 | 0 |
| IV FINANCIAL EXPENSES (ADP 042 to 048) | 041 | 3.719.254 | 3.719.254 | 4.486.316 | 4.486.316 |
| 1 Interest expenses and similar expenses with undertakings within the group |
042 | 0 | 0 | 0 | 0 |
| 2 Exchange rate differences and other expenses from operations with | 043 | 0 | 0 | 0 | 0 |
| undertakings within the group | |||||
| 3 Interest expenses and similar expenses | 044 | 2.574.099 | 2.574.099 | 2.553.827 | 2.553.827 |
| 4 Exchange rate differences and other expenses | 045 | 1.145.155 | 1.145.155 | 1.932.489 | 1.932.489 |
| 5 Unrealised losses (expenses) from financial assets 6 Value adjustments of financial assets (net) |
046 047 |
0 | 0 | 0 | 0 |
| 7 Other financial expenses | 048 | 0 0 |
0 0 |
0 0 |
0 0 |
| V SHARE IN PROFIT FROM UNDERTAKINGS LINKED BY VRITUE OF | |||||
| PARTICIPATING INTERESTS | 049 | 0 | 0 | 0 | 0 |
| VI SHARE IN PROFIT FROM JOINT VENTURES | 050 | 0 | 0 | 0 | 0 |
| VII SHARE IN LOSS OF COMPANIES LINKED BY VIRTUE OF | 051 | 0 | 0 | 0 | 0 |
| PARTICIPATING INTEREST | |||||
| VIII SHARE IN LOSS OF JOINT VENTURES | 052 | 0 | 0 | 0 | 0 |
| IX TOTAL INCOME (ADP 001+030+049 +050) | 053 | 5.980.439 | 5.980.439 | 10.494.776 | 10.494.776 |
| X TOTAL EXPENDITURE (ADP 007+041+051 + 052) XI PRE-TAX PROFIT OR LOSS (ADP 053-054) |
054 055 |
27.148.773 -21.168.334 |
27.148.773 -21.168.334 |
35.616.161 -25.121.385 |
35.616.161 -25.121.385 |
1 Pre-tax profit (ADP 053-054)
056 0 0 0 0
| 2 Pre-tax loss (ADP 054-053) | 057 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
|---|---|---|---|---|---|
| XII INCOME TAX | 058 | 0 | 0 | 0 | 0 |
| XIII PROFIT OR LOSS FOR THE PERIOD (ADP 055-059) | 059 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| 1 Profit for the period (ADP 055-059) | 060 | 0 | 0 | 0 | 0 |
| 2 Loss for the period (ADP 059-055) | 061 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| DISCONTINUED OPERATIONS (to be filled in by undertakings subject to IFRS only with discontinued operations) | |||||
| XIV PRE-TAX PROFIT OR LOSS OF DISCONTINUED OPERATIONS | |||||
| (ADP 063-064) | 062 | 0 | 0 | 0 | 0 |
| 1 Pre-tax profit from discontinued operations | 063 | 0 | 0 | 0 | 0 |
| 2 Pre-tax loss on discontinued operations | 064 | 0 | 0 | 0 | 0 |
| XV INCOME TAX OF DISCONTINUED OPERATIONS | 065 | 0 | 0 | 0 | 0 |
| 1 Discontinued operations profit for the period (ADP 062-065) | 066 | 0 | 0 | 0 | 0 |
| 2 Discontinued operations loss for the period (ADP 065-062) | 067 | 0 | 0 | 0 | 0 |
| TOTAL OPERATIONS (to be filled in only by undertakings subject to IFRS with discontinued operations) | |||||
| XVI PRE-TAX PROFIT OR LOSS (ADP 055-+062) | 068 | 0 | 0 | 0 | 0 |
| 1 Pre-tax profit (ADP 068) | 069 | 0 | 0 | 0 | 0 |
| 2 Pre-tax loss (ADP 068) | 070 | ||||
| 0 | 0 | 0 | 0 | ||
| XVII INCOME TAX (ADP 058+065) | 071 | 0 | 0 | 0 | 0 |
| XVIII PROFIT OR LOSS FOR THE PERIOD (ADP 068-071) | 072 | 0 | 0 | 0 | 0 |
| 1 Profit for the period (ADP 068-071) | 073 | 0 | 0 | 0 | 0 |
| 2 Loss for the period (ADP 071-068) | 074 | 0 | 0 | 0 | 0 |
| APPENDIX to the P&L (to be filled in by undertakings that draw up consolidated annual financial statements) | |||||
| XIX PROFIT OR LOSS FOR THE PERIOD (ADP 076+077) | 075 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| 1 Attributable to owners of the parent | 076 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| 2 Attributable to minority (non-controlling) interest | 077 | 0 | 0 | 0 | 0 |
| STATEMENT OF OTHER COMPRHENSIVE INCOME (to be filled in by undertakings subject to IFRS) | |||||
| I PROFIT OR LOSS FOR THE PERIOD | 078 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| II OTHER COMPREHENSIVE INCOME/LOSS BEFORE TAX | |||||
| (ADP 80+ 87) | 079 | 0 | 0 | 0 | 0 |
| III Items that will not be reclassified to profit or loss (ADP 081 to 085) | 080 | 0 | 0 | 0 | 0 |
| 1 Changes in revaluation reserves of fixed tangible and intangible assets | 081 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of equity instruments | |||||
| at fair value through other comprehensive income | 082 | 0 | 0 | 0 | 0 |
| 3 Fair value changes of financial liabilities at fair value through statement | |||||
| of profit or loss, attributable to changes in their credit risk | 083 | 0 | 0 | 0 | 0 |
| 4 Actuarial gains/losses on the defined benefit obligation | 084 | 0 | 0 | 0 | 0 |
| 5 Other items that will not be reclassified | 085 | 0 | 0 | 0 | 0 |
| 6 Income tax relating to items that will not be reclassified | 086 | 0 | 0 | 0 | 0 |
| IV Items that may be reclassified to profit or loss (ADP 088 to 095) | 087 | 0 | 0 | 0 | 0 |
| 1 Exchange rate differences from translation of foreign operations | 088 | 0 | 0 | 0 | 0 |
| 2 Gains or losses from subsequent measurement of debt securities at | |||||
| fair value through other comprehensive income | 089 | 0 | 0 | 0 | 0 |
| 3 Profit or loss arising from effective cash flow hedging | 090 | 0 | 0 | 0 | 0 |
| 4 Profit or loss arising from effective hedge of a net investment in a foreign operation |
091 | 0 | 0 | 0 | 0 |
| 5 Share in other comprehensive income/loss of companies linked by virtue of participating interests |
092 | 0 | 0 | 0 | 0 |
| 6 Changes in fair value of the time value of option | 093 | 0 | 0 | 0 | 0 |
| 7 Changes in fair value of forward elements of forward contracts | 094 | 0 | 0 | 0 | 0 |
| 8 Other items that may be reclassified to profit or loss | 095 | 0 | 0 | 0 | 0 |
| 9 Income tax relating to items that may be reclassified to profit or loss | 096 | 0 | 0 | 0 | 0 |
| V NET OTHER COMPREHENSIVE INCOME OR LOSS (ADP 080+087- 086 - 096) |
097 | 0 | 0 | 0 | 0 |
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP 078+097) |
098 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| APPENDIX to the Statement on comprehensive income (to be filled in by undertakings that draw up consolidated statements) | |||||
| VI COMPREHENSIVE INCOME OR LOSS FOR THE PERIOD (ADP | |||||
| 100+101) | 099 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| 1 Attributable to owners of the parent | 100 | -21.168.334 | -21.168.334 | -25.121.385 | -25.121.385 |
| 2 Attributable to minority (non-controlling) interest | 101 | 0 | 0 | 0 | 0 |
for the period 01.01.2022. to 31.03.2022.
| in HRK | ||||||
|---|---|---|---|---|---|---|
| Submitter: _JADRAN d.d.____________ | ||||||
| Item | ADP code |
Same period of the previous year |
Current period | |||
| 1 | 2 | 3 | 4 | |||
| Cash flow from operating activities | ||||||
| 1 Pre-tax profit | 001 | -21.168.334 | -25.121.385 | |||
| 2 Adjustments (ADP 003 to 010): | 002 | 12.520.388 | 14.250.703 | |||
| a) Depreciation | 003 | 12.520.388 | 14.250.703 | |||
| b) Gains and losses from sale and value adjustment of fixed tangible and | 004 | 0 | 0 | |||
| intangible assets | ||||||
| c) Gains and losses from sale and unrealised gains and losses and value | 005 | 0 | 0 | |||
| adjustment of financial assets d) Interest and dividend income |
006 | 0 | 0 | |||
| e) Interest expenses | 007 | 0 | 0 | |||
| f) Provisions | 008 | 0 | 0 | |||
| g) Exchange rate differences (unrealised) | 009 | 0 | 0 | |||
| h) Other adjustments for non-cash transactions and unrealised gains and | ||||||
| losses | 010 | 0 | 0 | |||
| I Cash flow increase or decrease before changes in working capital | ||||||
| (ADP 001+002) | 011 | -8.647.946 | -10.870.682 | |||
| 3 Changes in the working capital (ADP 013 to 016) | 012 | -4.565.506 | 3.838.087 | |||
| a) Increase or decrease in short-term liabilities | 013 | 46.557 | 12.048.652 | |||
| b) Increase or decrease in short-term receivables | 014 | -3.185.211 | -7.765.339 | |||
| c) Increase or decrease in inventories | 015 | -288.489 | 24.903 | |||
| d) Other increase or decrease in working capital | 016 | -1.138.363 | -470.129 | |||
| II Cash from operations (ADP 011+012) | 017 | -13.213.452 | -7.032.595 | |||
| 4 Interest paid | 018 | 352.470 | 0 | |||
| 5 Income tax paid | 019 | 0 | 0 | |||
| A) NET CASH FLOW FROM OPERATING ACTIVITIES (ADP 017 to 019) | 020 | -12.860.982 | -7.032.595 | |||
| Cash flow from investment activities | ||||||
| 1 Cash receipts from sales of fixed tangible and intangible assets | 021 | 0 | 0 | |||
| 2 Cash receipts from sales of financial instruments | 022 | 0 | 0 | |||
| 3 Interest received | 023 | 0 | 0 | |||
| 4 Dividends received | 024 | 0 | 0 | |||
| 5 Cash receipts from repayment of loans and deposits | 025 | 0 | 0 | |||
| 6 Other cash receipts from investment activities | 026 | 0 | 0 | |||
| III Total cash receipts from investment activities (ADP 021 to 026) | 027 | 0 | 0 | |||
| 1 Cash payments for the purchase of fixed tangible and intangible assets | 028 | -1.157.853 | -1.536.675 | |||
| 2 Cash payments for the acquisition of financial instruments | 029 | 0 | 0 | |||
| 3 Cash payments for loans and deposits for the period | 030 | 0 | 0 | |||
| 4 Acquisition of a subsidiary, net of cash acquired | 031 | 0 | 0 | |||
| 5 Other cash payments from investment activities | 032 | 0 | 0 | |||
| IV Total cash payments from investment activities (ADP 028 to 032) | 033 | -1.157.853 | -1.536.675 | |||
| B) NET CASH FLOW FROM INVESTMENT ACTIVITIES (ADP 027 +033) | 034 | -1.157.853 | -1.536.675 | |||
| Cash flow from financing activities | ||||||
| 1 Cash receipts from the increase in initial (subscribed) capital | 035 | 0 | 0 | |||
| 2 Cash receipts from the issue of equity financial instruments and debt | ||||||
| financial instruments | 036 | 0 | 0 | |||
| 3 Cash receipts from credit principals, loans and other borrowings | 037 | 0 | 0 | |||
| 4 Other cash receipts from financing activities | 038 | 0 | 0 | |||
| V Total cash receipts from financing activities (ADP 035 to 038) | 039 | 0 | 0 |
| 1 Cash payments for the repayment of credit principals, loans and other borrowings and debt financial instruments |
040 | 0 | -1.999.697 |
|---|---|---|---|
| 2 Cash payments for dividends | 041 | 0 | 0 |
| 3 Cash payments for finance lease | 042 | 0 | 0 |
| 4 Cash payments for the redemption of treasury shares and decrease in initial (subscribed) capital |
043 | 0 | 0 |
| 5 Other cash payments from financing activities | 044 | 0 | 0 |
| VI Total cash payments from financing activities (ADP 040 to 044) | 045 | 0 | -1.999.697 |
| C) NET CASH FLOW FROM FINANCING ACTIVITIES (ADP 039 +045) | 046 | 0 | -1.999.697 |
| 1 Unrealised exchange rate differences in respect of cash and cash equivalents |
047 | 0 | 0 |
| D) NET INCREASE OR DECREASE IN CASH FLOWS (ADP 020+034+046+047) |
048 | -14.018.835 | -10.568.967 |
| E) CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD |
049 | 23.256.989 | 23.256.173 |
| F) CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD(ADP 048+049) |
050 | 9.238.154 | 12.687.206 |
| STATEMENT OF CHANGES IN EQUITY for the period from 1.1.2022 to |
31.3.2022 | in HRK | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Attributable to owners of the parent Fair value of |
|||||||||||||||||||
| Item | ADP code |
Initial (subscribed) capital |
Capital reserves | Legal reserves | Reserves for treasury shares |
Treasury shares and holdings (deductible item) |
Statutory reserves Other reserves | Revaluation reserves |
financial assets through other comprehensive income (available for |
Cash flow hedge - effective portion |
Hedge of a net investment in a foreign operation - effective portion |
Other fair value reserves |
Exchange rate differences from translation of foreign operations |
Retained profit / loss brought forward |
Profit/loss for the business year |
Total attributable to owners of the parent |
Minority (non controlling) interest |
Total capital and reserves |
|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | sale) 11 |
12 | 13 | 14 | 15 | 16 | 17 | 18 (3 to 6 - 7 | 19 | 20 (18+19) |
| Previous period | + 8 to 17) | ||||||||||||||||||
| 1 Balance on the first day of the previous business year 2 Changes in accounting policies |
01 02 |
482.507.730 0 |
234.210.922 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
-56.474.901 -112.623.690 |
-112.623.690 112.623.690 |
547.620.061 0 |
0 0 |
547.620.061 0 |
| 3 Correction of errors | 03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 Balance on the first day of the previous business year (restated) (ADP 01 to 03) | 04 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -169.098.591 | 0 | 547.620.061 | 0 | 547.620.061 |
| 5 Profit/loss of the period | 05 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.802.101 | -6.802.101 | 0 | -6.802.101 |
| 6 Exchange rate differences from translation of foreign operations | 06 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 07 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 Gains or losses from subsequent measurement of financial assets at fair value | 08 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| through other comprehensive income (available for sale) 9 Profit or loss arising from effective cash flow hedge |
09 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 Share in other comprehensive income/loss of companies linked by virtue of participating interests |
11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 Actuarial gains/losses on the defined benefit obligation 13 Other changes in equity unrelated to owners |
12 13 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 | 0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 14 Tax on transactions recognised directly in equity | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| settlement procedure or from the reinvestment of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement |
|||||||||||||||||||
| procedure | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 Redemption of treasury shares/holdings | 18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 19 Payments from members/shareholders | 19 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 20 Payment of share in profit/dividend 21 Other distributions and payments to members/shareholders |
20 21 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 22 Transfer to reserves according to the annual schedule | 22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure 24 Balance on the last day of the previous business year reporting period (ADP |
23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 04 to 23) APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) |
24 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -169.098.591 | -6.802.101 | 540.817.960 | 0 | 540.817.960 |
| I OTHER COMPREHENSIVE INCOME OF THE PREVIOUS PERIOD, NET OF TAX (ADP 06 to 14) |
25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| II COMPREHENSIVE INCOME OR LOSS FOR THE PREVIOUS PERIOD (ADP 05+25) |
26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -6.802.101 | -6.802.101 | 0 | -6.802.101 |
| III TRANSACTIONS WITH OWNERS IN THE PREVIOUS PERIOD RECOGNISED DIRECTLY IN EQUITY (ADP 15 to 23) |
27 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current period 1 Balance on the first day of the current business year |
28 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -175.900.692 | 0 | 540.817.960 | 0 | 540.817.960 |
| 2 Changes in accounting policies | 29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 Correction of errors | 30 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 Balance on the first day of the current business year (restated) (AOP 28 to 30) | 31 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -175.900.692 | 0 | 540.817.960 | 0 | 540.817.960 |
| 5 Profit/loss of the period 6 Exchange rate differences from translation of foreign operations |
32 33 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
-25.121.385 0 |
-25.121.385 0 |
0 0 |
-25.121.385 0 |
| 7 Changes in revaluation reserves of fixed tangible and intangible assets | 34 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 Gains or losses from subsequent measurement of financial assets at fair value | |||||||||||||||||||
| through other comprehensive income (available for sale) | 35 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 9 Profit or loss arising from effective cash flow hedge | 36 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 10 Profit or loss arising from effective hedge of a net investment in a foreign operation | 37 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 Share in other comprehensive income/loss of companies linked by virtue of participating interests |
38 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 Actuarial gains/losses on the defined benefit obligation | 39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 Other changes in equity unrelated to owners 14 Tax on transactions recognised directly in equity |
40 41 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 15 Decrease in initial (subscribed) capital (other than arising from the pre-bankruptcy | 42 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| settlement procedure or from the reinvestment of profit) 16 Decrease in initial (subscribed) capital arising from the pre-bankruptcy settlement |
|||||||||||||||||||
| procedure | 43 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 17 Decrease in initial (subscribed) capital arising from the reinvestment of profit | 44 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 18 Redemption of treasury shares/holdings 19 Payments from members/shareholders |
45 46 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 20 Payment of share in profit/dividend | 47 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 21 Other distributions and payments to members/shareholders 22 Carryforward per annual plane |
48 49 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
0 0 |
| 23 Increase in reserves arising from the pre-bankruptcy settlement procedure | 50 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 24 Balance on the last day of the current business year reporting period (ADP 31 to 50) |
51 | 482.507.730 | 234.210.922 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -175.900.692 | -25.121.385 | 515.696.575 | 0 | 515.696.575 |
| APPENDIX TO THE STATEMENT OF CHANGES IN EQUITY (to be filled in by undertakings that draw up financial statements in accordance with the IFRS) | |||||||||||||||||||
| I OTHER COMPREHENSIVE INCOME FOR THE CURRENT PERIOD, NET OF | 52 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TAX (ADP 33 to 41) II COMPREHENSIVE INCOME OR LOSS FOR THE CURRENT PERIOD (ADP 32 |
|||||||||||||||||||
| do 52) | 53 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -25.121.385 | -25.121.385 | 0 | -25.121.385 |
| III TRANSACTIONS WITH OWNERS IN THE CURRENT PERIOD RECOGNISED | 54 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
DIRECTLY IN EQUITY (ADP 42 to 50)
NOTES TO FINANCIAL STATEMENTS - TFI (drawn up for quarterly reporting periods)
Name of the issuer: ________________JADRAN D.D._______________________________________
Personal identification number (OIB): ___________56994999963_____________________________________________
Reporting period: ________________________________________01.01.2022.-31.03.2022._____
a) explanation of business events relevant to understanding changes in the statement of financial position and financial performance for the reporting semi-annual period of the issuer with respect to the last business year: information is provided regarding these events and relevant information published in the last annual financial statement is updated (items 15 to 15C IAS 34 - Interim financial reporting)
b) information on the access to the latest annual financial statements, for the purpose of understanding information published in the notes to financial statements drawn up for the semi-annual reporting period
c) a statement explaining that the same accounting policies are applied while drawing up financial statements for the semi-annual reporting period as in the latest annual financial statements or, in the case where the accounting policies have changed, a description of the nature and effect of the changes (item 16.A (a) IAS 34 - Interim financial reporting)
d) a description of the financial performance in the case of the issuer whose business is seasonal (items 37 and 38 IAS 34 - Interim financial reporting)
e) other comments prescribed by IAS 34 - Interim financial reporting
f) in the notes to quarterly periods financial statements, in addition to the information stated above, information in respect of the following matters shall be disclosed: 1. undertaking's name, registered office (address), legal form, country of establishment, entity's registration number and, if applicable, the indication whether the undertaking is undergoing liquidation, bankruptcy proceedings, shortened termination proceedings or extraordinary administration
adopted accounting policies (only an indication of whether there has been a change from the previous period)
the total amount of any financial commitments, guarantees or contingencies that are not included in the balance sheet, and an indication of the nature and form of any valuable security which has been provided; any commitments concerning pensions of the undertaking within the group or company linked by virtue of participating interest shall be disclosed separately
the amount and nature of individual items of income or expenditure which are of exceptional size or incidence
amounts owed by the undertaking and falling due after more than five years, as well as the total debts of the undertaking covered by valuable security furnished by the undertaking, specifying the type and form of security
average number of employees during the financial year
where, in accordance with the regulations, the undertaking capitalised on the cost of salaries in part or in full, information on the amount of the total cost of employees during the year broken down into the amount directly debiting the costs of the period and the amount capitalised on the value of the assets during the period, showing separately the total amount of net salaries and the amount of taxes, contributions from salaries and contributions on salaries
where a provision for deferred tax is recognised in the balance sheet, the deferred tax balances at the end of the financial year, and the movement in those balances during the financial year
the name and registered office of each of the undertakings in which the undertaking, either itself or through a person acting in their own name but on the undertaking's behalf, holds a participating interest, showing the proportion of the capital held, the amount of capital and reserves, and the profit or loss for the latest financial year of the undertaking concerned for which financial statements have been adopted; the information concerning capital and reserves and the profit or loss may be omitted where the undertaking concerned does not publish its balance sheet and is not controlled by another undertaking
the number and the nominal value or, in the absence of a nominal value, the accounting par value of the shares subscribed during the financial year within the limits of the authorised capital
the existence of any participation certificates, convertible debentures, warrants, options or similar securities or rights, with an indication of their number and the rights they confer
the name, registered office and legal form of each of the undertakings of which the undertaking is a member having unlimited liability
the name and registered office of the undertaking which draws up the consolidated financial statements of the largest group of undertakings of which the undertaking forms part as a controlled group member
the name and registered office of the undertaking which draws up the consolidated financial statements of the smallest group of undertakings of which the undertaking forms part as a controlled group member and which is also included in the group of undertakings referred to in point 13
the place where copies of the consolidated financial statements referred to in points 13 and 14 may be obtained, provided that they are available
the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking
the nature and the financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet
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