KOGENERACJA S.A. - Annual report 2019 | Separate statement of comprehensive income

Table. Separate statement of comprehensive income

in PLN thousand	For the year ended 31 December 2019	For the year ended 31 December 2018
	current period	previous period (transformed data)
Revenue from sales	656 979	579 764
Cost of sales	- 610 312	- 511 648
Gross profit on sales	46 667	68 116
Other operating income	7 536	4 434
Selling and distribution expenses	- 11 483	- 1 360
General and administrative expenses	- 3 688	- 3 215
Other operating expenses	- 6 245	- 3 991
Operating profit	32 787	63 984
Finance income	4 040	28 302
including: interest income	4 039	3 216
Finance expenses	- 3 507	- 1 914
Net finance income	533	26 388
Profit before income tax	33 320	90 372
Income tax	- 6 866	- 13 336
Profit for the period	26 454	77 036
Other comprehensive income, net of tax	- 684	- 671
Items tdat will not be reclassified to profit or loss:
Actuarial gains/(losses) related to employee benefits	- 844	- 829
Income tax relating to items in other comprehensive income	160	158
Total comprehensive income	25 770	76 365
Basic and diluted earnings per share (in PLN)	1,78	5,17

in PLN thousand	For the year ended 31 December 2019	For the year ended 31 December 2018 (transformed data)
Cost of goods sold	- 586 385	- 502 688
Cost of merchandise and raw materials sold	- 23 927	- 8 960
	- 610 312	- 511 648

in PLN thousand	For the year ended 31 December 2019	For the year ended 31 December 2018 (transformed data)
Depreciation, amortisation and impairment losses	- 112 011	- 103 820
Materials and energy	- 260 031	- 232 640
External services	- 84 288	- 70 805
Taxes and charges, including:	- 90 079	- 46 933
CO₂ allowances	- 70 491	- 25 056
Costs of employee benefits	- 50 319	- 48 368
Other expenses by nature	- 4 828	- 4 697
Total expenses by nature	- 601 556	- 507 263
Cost of merchandise and raw materials sold	- 23 927	- 8 960
Total cost of good, merchandise and raw material sold, distribution expenses and general and administrative expenses	- 625 483	- 516 223
Distribution expenses	11 483	1 360
General and administrative expenses	3 688	3 215
Cost of sales	- 610 312	- 511 648

in PLN thousand	For the year ended 31 December 2019	For the year ended 31 December 2018 (transformed data)
Payroll expenses	- 38 005	- 36 540
Social security contributions	- 7 360	- 6 926
Change in employee benefits	958	- 122
Cost of Voluntary Leave Programme	- 1 304	- 1 613
Other post-employment benefits	- 67	- 118
Other employee benefits	- 4 541	- 3 049
	- 50 319	- 48 368

in PLN thousand	For the year ended 31 December 2019	For the year ended 31 December 2018 (transformed data)
Revenues from the sale of finished goods	630 560	574 671
Revenue from sale, distribution and trade of electricity	248 363	184 756
Revenue from sale and distribution of heat	371 885	368 531
Revenue from energy origin certificates	4 466	15 199
Revenue from rental of investment property	4 101	4 053
Other revenue from sale of products	1 745	2 132
Revenues from the sale of merchandise and raw materials	26 419	5 093
Revenue from resale of electricity	21 226	-
Revenues from sale of CO₂ emission right	4 138	4 427
Revenue from sale of merchandise and raw materials	1 055	666
	656 979	579 764
Revenue from contracts with customers	652 878	575 711
Revenue from rental of investment property	4 101	4 053
	656 979	579 764

in PLN thousand	For the year ended 31 December 2019	For the year ended 31 December 2018 (transformed data)
Compensations and fines received	329	46
Revenue from property, plant and equipment (including grants)	3 025	3 224
Reversal of impairment losses on inventories and receivables	-	141
The valuation of contracts for the sale of CO₂ emission right	3 513	926
Profit on disposal of non-financial assets	230	55
Lease revenues	386	-
Other	53	42
	7 536	4 434

w tysiącach złotych	PWUG	Najem i dzierżawa	Maszyny i urządzenia	Środki transportu	Inne	RAZEM
Wartość brutto na dzień 1 stycznia 2019 r.	14 498	-	-	-	-	14 498
Wejście w życie MSSF 16	51 261	817	-	-	-	52 078
Zwiększenia / zmniejszenia	- 255	28	-	-	902	675
Reklasyfikacja z rzeczowych aktywów trwałych	-	-	44	353	-	397
Wartość brutto na dzień 31 grudnia 2019 r.	65 504	845	44	353	902	67 648
Umorzenie oraz odpisy z tytułu utraty wartości na dzień 1 stycznia 2019 r.	- 1 784	-	-	-	-	- 1 784
Amortyzacja za okres	- 912	- 64	- 30	- 46	-	- 1 052
Zmniejszenia	228	-	-	-	-	228
Reklasyfikacja z rzeczowych aktywów trwałych	-	-	-	- 273	-	- 273
Umorzenie oraz odpisy z tytułu utraty wartości na dzień 31 grudnia 2019 r.	- 2 468	- 64	- 30	- 319	-	- 2 881
Wartość netto
Na dzień 1 stycznia 2019 r.	12 714	-	-	-	-	12 714
Na dzień 31 grudnia 2019 r.	63 036	781	14	34	902	64 767

Separate statement of comprehensive income