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KONYA KAĞIT SANAYİ VE TİCARET A.Ş.

Quarterly Report Apr 30, 2025

9144_rns_2025-04-30_04d0fac7-4173-49d8-a51a-6da03242c562.pdf

Quarterly Report

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KONYA KAĞIT SANAYİ VE TİCARET A.Ş. BALANCE SHEETS AT 31.03.2025 AND 31.12.2024

Audited
31.03.2025
Audited
31.12.2024
ASSETS
Current Assets
Cash and cash equivalent 221.569.347 94.213.484
Financial investments 171.500.000 206.918.002
Trade receivables
- Trade receivables from related parties 5.811.462 12.534.386
- Trade receivables from third parties 692.128.902 257.489.839
Other receivables
- Other receivables from related parties 45.975.257 36.223.388
- Other receivables from third parties 33.915.305 4.058.350
Inventories 514.753.703 968.506.386
Prepaid expenses 23.703.605 21.760.477
Currrent tax asset 87.656 42.075.804
Other current assets 88.516.202 181.930.954
TOTAL CURRENT ASSETS 1.797.961.439 1.825.711.070
Non - current assets
Financial investments 277.762.090 278.203.039
Financial investments valued at equity method 934.759.339 952.434.018
Investment properties 2.633.134.886 2.633.134.886
Tangible assets 2.320.070.031 2.337.399.075
Intangible assets 2.602.464 2.981.295
Right of use assets 7.075.780 8.023.214
TOTAL NON - CURRENT ASSETS 6.175.404.590 6.212.175.527
TOTAL ASSETS 7.973.366.029 8.037.886.597

KONYA KAĞIT SANAYİ VE TİCARET A.Ş. BALANCE SHEETS AT 31.03.2025 AND 31.12.2024

Audited Audited
LIABILITIES 31.03.2025 31.12.2024
CURRENT LIABILITIES
Short-term financial liabilities 41.134.269 36.865.699
Short-term portion of long-term financial liabilities 2.562.687 1.876.724
Other financial liabilities 3.122.113 1.575.402
Trade payables
- Other trade payables to related parties 16.031.744 10.492.190
- Other trade payables to third parties 70.568.994 98.419.089
Payables to personnel 27.172.482 34.659.562
Other payables
- Other payables to third parties 3.192.783 1.334.929
Deferred income 273.174 --
Income tax payable 30.204.756 --
Provisions
- Provisions for employee benefits 21.799.216 21.139.732
- Other current provisions 335.121 378.898
Other current liabilities 53.477.389 62.085.699
TOTAL CURRENT LIABILITIES 269.874.728 268.827.924
NON - CURRENT LIABILITIES
Long-term financial liabilities 2.145.945 2.793.203
Other financial liabilities 615.878 2.970.912
Provisions
- Provision for employment termination benefits 69.662.932 64.074.064
Deferred tax liabilities 751.326.019 712.673.936
TOTAL NON - CURRENT LIABILITIES 823.750.774 782.512.115
EQUITY
Share capital 130.000.000 130.000.000
Inflation restatement differences 7.121.925.472 7.121.925.472
Repurchased shares (-) (15.906.903) (15.906.903)
Other comprehensive income items not to be reclassified to profit or loss
- Revaluation fund 1.045.419.833 1.045.419.833
- Actuarial gains/(losses) (72.162.578) (72.089.828)
- Other comprehensive income items not to be reclassified to profit or loss related to financial 487.839.873 487.971.424
investments valued at equity method
Other comprehensive income items to be reclassified to profit or loss
- Valuation differences related to financial investments reflected to other comprehensive (5.766.341) (5.422.401)
income
- Other comprehensive income items to be reclassified to profit or loss related to financial (63.542.494) (52.966.703)
investments valued at equity method
Profit reserves 273.946.093 273.946.093
Previous years profits/losses (1.934.444.734) (1.434.392.942)
Net profit/(loss) for the year (87.567.694) (491.937.487)
TOTAL EQUITY 6.879.740.527 6.986.546.558
TOTAL LIABILITIES 7.973.366.029 8.037.886.597

FOR THE PERIODS ENDED 31.03.2025 AND 31.03.2024 KONYA KAĞIT SANAYİ VE TİCARET A.Ş. STATEMENTS OF PROFIT OR LOSS AND COMPREHENSIVE INCOME

Audited
01.01.- 31.03.2025
Audited
01.01.- 31.03.2024
Sales 832.026.674 1.068.465.107
Cost of sales (-) (725.114.228) (871.097.511)
GROSS PROFIT/LOSS 106.912.446 197.367.596
General administrative expenses (-) (53.312.353) (59.671.698)
Marketing, selling and distribution expenses (-) (21.112.094) (24.488.673)
Other income from main operations 29.921.190 50.607.086
Other expense from main operations (-) (11.755.209) (13.355.759)
OPERATING PROFIT/LOSS 50.653.980 150.458.552
Investment activities income 25.126.559 7.908.575
Income/(expenses) from financial investments valued at equity method (6.967.337) 62.843.470
OPERATING PROFIT /LOSS BEFORE FINANCING EXPENSES 68.813.202 221.210.597
Financial expenses (-) (2.028.127) (1.753.282)
Financial income 19.152.083 55.851.108
Monetary gain7(loss), net (104.530.485) (125.778.085)
PROFIT/LOSS BEFORE TAX FROM CONTINUING OPERATIONS (18.593.327) 149.530.338
Tax income/(expenses) from continuing operations (68.974.367) (102.913.687)
- Income tax provision (30.204.756) (52.499.598)
- Deferred tax (expenses)/income (38.769.611) (50.414.089)
PROFIT/LOSS FOR THE PERIOD (87.567.694) 46.616.651
Earnings per share (0,6736) 0,3586
OTHER COMPREHENSIVE INCOME:
Items not to be reclassified to profit or loss
Actuarial gains/(losses)
Other comprehensive income items not to be reclassified to profit or loss related to financial
(93.269) (490.679)
investments valued at equity method (131.551) (89.265)
- Deferred tax (expenses)/income 20.519 107.949
Items to be reclassified to profit or loss
Valuation differences related to financial investments reflected to other comprehensive (440.949) 77.965.440
income
Other comprehensive income items to be reclassified to profit or loss related to financial
(10.575.791) 5.518.461
investments valued at equity method
Tax effects of other comprehensive income items to be reclassified to profit or loss
- Deferred tax (expenses)/income 97.009 (17.152.396)
OTHER COMPREHENSIVE, NET OF TAX (11.124.032) 65.859.510
TOTAL COMPREHENSIVE INCOME (98.691.726) 112.476.161

KONYA KAĞIT SANAYİ VE TİCARET A.Ş. STATEMENTS OF CHANGES IN EQUITY FOR THE PERIODS ENDED 31.03.2025 AND 31.03.2024 (Amounts expressed in TL based on the purchasing power of Turkish Lira ("TL") as of 31.03.2025, unless otherwise indicated)

Other comprehensive income items not to be reclassified to profit
or loss in subsequent periods
Other comprehensive income items to be
reclassified to profit or loss in subsequent periods
Retained Earnings
Paid in capital Repurchased
shares
Capital
adjustment
differences
Tangible assets
revaluation fund
Actuarial
gains/(losses)
Other comprehensive
income items not to be
reclassified to profit or
loss related to financial
investments valued at
equity method
Valuation differences
related to financial
investments reflected to
other comprehensive
income
Other comprehensive
income items to be
reclassified to profit or
loss related to financial
investments valued at
equity method Profit reserves Previous Year
Profit/(Loss)
Net Profit(Loss)
for the period
Total Equity
01.01.2024 130.000.000 (6.687.080) 7.121.925.472 1.045.419.833 (63.213.041) 493.065.323 (14.919.155) (26.362.745) 273.946.093 (1.921.210.513) 486.817.573 7.518.781.760
Transfers -- -- -- -- -- -- -- -- -- 486.817.573 (486.817.573) --
Repurchased shares -- (9.219.823) -- -- -- -- -- -- -- -- -- (9.219.823)
Total Comprehensive Income/(Expense) -- -- -- -- (382.730) (89.265) 60.813.044 5.518.461 -- -- 46.616.651 112.476.161
Profit / (Loss) for the Period -- -- -- -- -- -- -- -- -- -- 46.616.651 46.616.651
Other Comprehensive Income / (Expense) -- -- -- -- (382.730) (89.265) 60.813.044 5.518.461 -- -- -- 65.859.510
- Change in Actuarial Gains/(Losses) -- -- -- -- (382.730) -- -- -- -- -- -- (382.730)
- Valuation differences related to financial investments reflected to other
comprehensive income
-- -- -- -- -- -- 60.813.044 -- -- -- -- 60.813.044
- Other comprehensive income items not to be reclassified to profit or loss related to
financial investments valued at equity method
-- -- -- -- -- (89.265) -- -- -- -- -- (89.265)
- Other comprehensive income items to be reclassified to profit or loss related to
financial investments valued at equity method
-- -- -- -- -- -- -- 5.518.461 -- -- -- 5.518.461
31.03.2024 130.000.000 (15.906.903) 7.121.925.472 1.045.419.833 (63.595.771) 492.976.058 45.893.889 (20.844.284) 273.946.093 (1.434.392.940) 46.616.651 7.622.038.098
01.01.2025 130.000.000 (15.906.903) 7.121.925.472 1.045.419.833 (72.089.828) 487.971.424 (5.422.401) (52.966.703) 273.946.093 (1.434.392.942) (491.937.487) 6.986.546.558
Transfers -- -- -- -- -- -- -- -- -- (491.937.487) 491.937.487 --
Previous Period Corporate Tax Adjustment -- -- -- -- -- -- -- -- -- (8.114.305) -- (8.114.305)
Total Comprehensive Income/(Expense) -- -- -- -- (72.750) (131.551) (343.940) (10.575.791) -- -- (87.567.694) (98.691.726)
Profit / (Loss) for the Period -- -- -- -- -- -- -- -- -- -- (87.567.694) (87.567.694)
Other Comprehensive Income / (Expense) -- -- -- -- (72.750) (131.551) (343.940) (10.575.791) -- -- -- (11.124.032)
- Change in Actuarial Gains/(Losses) -- -- -- -- (72.750) -- -- -- -- -- -- (72.750)
- Valuation differences related to financial investments reflected to other
comprehensive income -- -- -- -- -- -- (343.940) -- -- -- -- (343.940)
- Other comprehensive income items not to be reclassified to profit or loss related to -- -- -- -- -- (131.551) -- -- -- -- -- (131.551)
financial investments valued at equity method
- Other comprehensive income items to be reclassified to profit or loss related to
-- -- -- -- -- -- -- (10.575.791) -- -- -- (10.575.791)
financial investments valued at equity method
31.03.2025 130.000.000 (15.906.903) 7.121.925.472 1.045.419.833 (72.162.578) 487.839.873 (5.766.341) (63.542.494) 273.946.093 (1.934.444.734) (87.567.694) 6.879.740.527

KONYA KAĞIT SANAYİ VE TİCARET A.Ş.

STATEMENTS OF CASH FLOW FOR THE PERIODS ENDED 31.03.2025 AND 31.03.2024

Audited
01.01.-31.03.2025
Audited
01.01.-31.03.2024
A. CASH FLOWS FROM BUSINESS OPERATIONS 91.964.090 269.937.778
Profit/Loss for the Period (18.593.327) 149.530.338
Adjustments Related to Net Period Profit Reconciliation 41.618.678 (20.063.385)
Adjustments for Depreciation and Amortization Expenses 22.180.490 20.682.253
Adjustments (Reverse) for Impairments 6.967.337 (62.843.470)
- Adjustments for Financial Investments Valued at Equity Method 6.967.337 (62.843.470)
Adjustments for Provisions 12.470.851 22.097.832
- Adjustments for Employment Termination Benefits 12.514.628 22.149.184
- Adjustments (Reverse) for Other Provisions (43.777) (51.352)
Changes in Working Capital 35.064.896 173.001.704
Increase/decrease in Trade Receivables (434.639.063) 24.585.147
Decrease / (Increase) in Trade Receivables from Third Parties (434.639.063) 24.585.147
Adjustments for Decrease / (Increase) in Other Receivables Related to Operations (32.885.900) 178.371.746
Decrease / (Increase) in Other Receivables Related to Operations from Related Parties (3.028.945) 177.669.371
Decrease / (Increase) in Other Receivables Related to Operations from Third Parties (29.856.955) 702.375
Adjustments for Decrease / (Increase) in Inventories 453.752.683 63.144.909
Decrease / (Increase) in Prepaid Expenses (1.943.128) 14.522.629
Adjustments for Increase / (Decrease) in Trade Payables (22.310.541) 7.120.916
Increase / (Decrease) in Trade Payables to Related Parties 5.539.554 5.979.024
Increase / (Decrease) in Trade Payables to Third Parties (27.850.095) 1.141.892
Increase / (Decrease) in Employment Termination Benefits (13.846.625) (6.323.949)
Adjustments for Increase / (Decrease) in Other Payables Related to Operations 1.857.854 (261.587)
Increase/ (Decrease) in Other Payables Related to Operation from Third Parties 1.857.854 (261.587)
Adjustments for Other Increases/ (Decreases) Related to Working Capital 85.079.616 (108.158.107)
Increase / Decrease in Other Liabilities Related to Operations 93.414.752 (11.646.703)
Increase / Decrease in Other Liabilities Related to Operations (8.335.136) (96.511.404)
Cash Flows From Operations 58.090.247 302.468.657
Tax Returns / (Payments) 33.873.843 (32.530.879)
B. CASH FLOWS FROM INVESTING ACTIVITIES 31.892.821 90.340.665
Cash Inflows/ Outflows for the Acquisition of Financial Investments 35.418.002 111.141.711
Cash Inflows / Outflows arising from the Purchase and Sale of Tangible Assets (3.525.181) (20.637.014)
Cash Inflows / Outflows arising from the Purchase and Sale of Intangible Assets -- (164.032)
C. CASH FLOWS FROM FINANCING ACTIVITIES 3.498.952 1.351.093
Repurchased Shares -- (9.219.823)
Cash Inflows from Borrowing and Cash Outflows from Debt Payments 3.498.952 10.570.916
NET INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS 127.355.863 361.629.536
E. CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD 94.213.484 337.421.142
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 221.569.347 699.050.678

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