Consolidated balance sheet
| ASSETS | 6/30/2024 | 6/30/2023 | |||
| A. | FIXED ASSETS | ||||
| I. | INTANGIBLE ASSETS | ||||
| 1. | Permits, industrial and similar rights and benefits as well as licenses derived from these | 2,230,530 | 1,513,297 | ||
| 2. | Goodwill (from individual financial statements) | 1,538,881 | 1,673,115 | ||
| 3. | Goodwill (from consolidation) | 8,105,773 | 3,873,999 | ||
| 4. | Prepayments | 24,573 | 11,899,757 | 0 | 7,060,411 |
| II. | TANGIBLE ASSETS | ||||
| 1. | Land, land rights and buildings, including buildings on third-party land | 6,655,086 | 3,137,026 | ||
| 2. | Technical equipment and machines | 7,989,070 | 2,723,911 | ||
| 3. | Other equipment, factory and office equipment | 1,319,836 | 880,010 | ||
| 4. | Prepayments and assets under construction | 2,973,064 | 18,937,056 | 3,754,242 | 10,495,189 |
| III. | FINANCIAL ASSETS | ||||
| 1. | Securities (book-entry rights) in fixed assets | 45,266 | 45,266 | 557,202 | 557,202 |
| IV. | SHARES IN ASSOCIATED COMPANIES | 707,103 | 707,103 | 635,825 | 635,825 |
| B. | CURRENT ASSETS | ||||
| I. | INVENTORIES | ||||
| 1. | Raw materials, auxiliary materials and supplies | 2,317,444 | 2,393,022 | ||
| 2. | Unfinished goods | 3,017,804 | 544,230 | ||
| 3. | Finished goods and goods for resale | 4,299,441 | 2,820,238 | ||
| 4. | Work in progress | 5,723,260 | 603,207 | ||
| – less advance payments received on orders | -783,340 | 0 | 0 | 0 | |
| 5. | Prepayments | 684,164 | 15,258,773 | 40,646 | 6,401,343 |
| II. | RECEIVABLES AND OTHER ASSETS | ||||
| 1. | Trade receivables | 47,325,592 | 21,442,937 | ||
| thereof with a residual term of more than one year 848,057 (previous year: 1,584,777 | |||||
| 2. | Other receivables and assets | 6,046,534 | 3,500,832 | ||
| thereof with a residual term of more than one year 1,083,770 (previous year: 597,705) | 53,372,126 | 24,943,769 | |||
| III. | SECURITIES AND SHARES | ||||
| 1. | Other Securities and shares | 11,889 | 11,890 | 45,035 | 45,036 |
| IV. | CASH BALANCE, CHEQUES, BANK BALANCES | 12,788,037 | 8,568,027 | ||
| C. | ACCRUED ITEMS | 1,550,201 | 590,628 | ||
| D. | DEFERRED TAX ASSETS | 1,043,437 | 483,703 | ||
| TOTAL ASSETS | 115,613,646 | 59,781,133 | |||
| SHAREHOLDERS’ EQUITY AND LIABILITIES | 6/30/2024 | 6/30/2023 | |||
| A. | SHAREHOLDERS’ EQUITY | ||||
| I. | CALLED-IN NOMINAL CAPITAL (SHARE CAPITAL) | 5,281,654 | 4,801,504 | ||
| thereof paid in 5,281,654 (previous year: 4,801,504) | |||||
| II. | CAPITAL RESERVES | ||||
| 1. | tied-up | 26,290,037 | 20,678,390 | ||
| 2. | free available | 1,402,172 | 27,692,209 | 1,402,172 | 22,080,562 |
| III. | CURRENCY CONVERSION | -80,776 | 74,489 | ||
| IV. | NON-CONTROLLING SHARES | 6,753,313 | 2,808,429 | ||
| V. | CUMULATED RESULT (NET PROFIT/LOSS) | -14,112,017 | -10,692,572 | ||
| thereof result carried forward -12,364,550 (previous year: -9,096,604) | |||||
| B. | SUBSIDIES AND GRANTS | 2,193 | 3,587 | ||
| C. | PROVISIONS | ||||
| 1. | Provisons for severance payments | 2,012,528 | 1,258,853 | ||
| 2. | Provisions for current tax | 172,688 | 422,983 | ||
| 3. | Deferred tax liabilities | 58,239 | 0 | ||
| 4. | Other provisions | 2,350,947 | 4,594,402 | 1,148,016 | 2,829,852 |
| D. | LIABILITIES | ||||
| 1. | Bonds | 2,000,000 | 2,030,500 | ||
| thereof with a residual term of up to one year 2,000,000 (previous year: 30,500) | |||||
| thereof with a residual term of more than one year 0 (previous year: 2,000,000) | |||||
| 2. | Liabilities to banks | 27,749,337 | 9,737,326 | ||
| thereof with a residual term of up to one year 18,493,398 (previous year: 4,535,343) | |||||
| thereof with a residual term of more than one year 9,255,939 (previous year: 5,201,984) | |||||
| 3. | Prepayments received on account of orders | 1,803,671 | 625,316 | ||
| thereof with a residual term of up to one year 1,695,782 (previous year: 625,316) | |||||
| thereof with a residual term of more than one year 107,889 (previous year: 0) | |||||
| 4. | Trade payables | 33,822,208 | 14,174,781 | ||
| thereof with a residual term of up to one year 33,762,208 (previous year: 14,174,781) | |||||
| thereof with a residual term of more than one year 60,000 (previous year: 0) | |||||
| 5. | Other liabilities | 17,877,294 | 10,522,505 | ||
| thereof from taxes 3,414,470 (previous year: 1,990,956) | |||||
| thereof for social security 712,553 (previous year: 365,302) | |||||
| thereof with a residual term of up to one year 13,935,532 (previous year: 5,329,362) | |||||
| thereof with a residual term of more than one year 3,941,762 (previous year: 5,193,144) | 83,252,510 | 37,090,428 | |||
| thereof with a residual term of up to one year 69,886,920 (previous year: 24,695,301) | |||||
| thereof with a residual term of more than one year 13,365,590 (previous year: 12,395,128) | |||||
| E. | DEFERRED INCOME | 2,230,158 | 784,854 | ||
| TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES | 115,613,646 | 59,781,133 | |||
Consolidated Profit and Loss account
| 01-06/2024 | 01-06/2023 | |||||
| 1. | Sales revenues | 62,027,003 | 30,051,083 | |||
| 2. | Change in inventories of finished and unfinished goods as well as work in progress | 684,452 | 567,272 | |||
| 3. | Other own work capitalised | 1,414,176 | 712,981 | |||
| 4. | Other operating income | |||||
| a) | Income from the disposal of and appreciation of fixed assets with the exception of financial assets | 43,996 | 20,000 | |||
| b) | Income from the release of provisions | 5,613 | 45,972 | |||
| c) | Other | 240,471 | 290,080 | 292,731 | 358,703 | |
| 5. | Operating performance | 64,415,711 | 31,690,039 | |||
| 6. | Expenses on materials and other purchased services | |||||
| a) | Material expenses | -7,658,757 | -9,648,433 | |||
| b) | Expenses for purchased services | -34,365,422 | -42,024,179 | -9,988,379 | -19,636,813 | |
| 7. | Personnel expenses | |||||
| a) | Wages | -3,100,530 | -1,623,563 | |||
| b) | Salaries | -6,528,531 | -3,384,698 | |||
| c) | Social expenses | |||||
| ca) | Expenses for pension plan | -164,283 | -144,332 | |||
| cb) | Expenses for severance payments and services for operational employee pension funds | -464,958 | -256,255 | |||
| cc) | Expenses for statutory social security contributions as well as charges and compulsory contributions based on remuneration | -2,229,756 | -1,222,613 | |||
| cd) | Other social expenses | -50,674 | -12,538,732 | -27,418 | -6,658,878 | |
| 8. | Depreciation | |||||
| a) | of intangible and tangible assets | |||||
| aa) | Scheduled depreciation | -3,433,193 | -1,636,736 | |||
| b) | on items of current assets to the extent that they exceed the usual depreciation in the company | -249,000 | -3,682,193 | -10,000 | -1,646,736 |
| 9. | Other operating expenses | |||||
| a) | Taxes not included in line 19 | -22,027 | -26,583 | |||
| b) | Other | -5,087,933 | -5,109,960 | -4,319,698 | -4,346,281 | |
| 10. | Subtotal of lines 5 to 9 | 1,060,647 | -598,669 | |||
| (Operating result) | ||||||
| 11. | Income from other securities and loans from financial assets | 3,343 | 0 | |||
| 12. | Other interest and similar income | 36,713 | 10,659 | |||
| 13. | Gain from disposal of financial assets and wirte-ups | 3,967 | 0 | |||
| 14. | Expenses from financial investments and securities of current assets | |||||
| a) | Depreciation | -14,143 | -14,143 | 0 | 0 | |
| 15. | Interest and similar expenses | -1,145,595 | -441,208 | |||
| 16. | Subtotal of lines 11 to 15 | -1,115,715 | -430,549 | |||
| (net financial result) | ||||||
| 17. | Results for associated companies | 304,427 | 0 | |||
| 18. | Result before taxes | 249,359 | -1,029,217 | |||
| Subtotal from lines 10, 16 and 17 | ||||||
| 19. | Taxes on income and profits | -696,448 | -267,657 | |||
| 20. | Deferred Taxes | -353,249 | -50,959 | |||
| 21. | Post-tax profits | -800,338 | -1,347,833 | |||
| 22. | Annual net profit/loss | -800,338 | -1,347,833 | |||
| 23. | -/+ minus/plus non-controlling interests in annual net profit/annual deficit | -947,130 | -248,135 | |||
| 24. | Share of parent company annual net profit/loss | -1,747,468 | -1,595,968 | |||
| 25. | Result (profit/loss) carried forward from previous year | -12,364,549 | -9,096,604 | |||
| 26. | Cumulated result (net result) | -14,112,017 | -10,692,572 |
Consolidated Statement of Changes in Shareholders’ Equity
| Financial year 01-06/2024 | called-in nominal capital (Equity capital) | Payment for resolved but not yet registered cap.incr. | Capital reserves | Revenue reserves | Currency conversion | Non-controlling shares | Cumulated result (net profit/loss) | SHAREHOLDERS’ EQUITY |
| Balance as at 01.01.2024 | 5,026,311 | 0 | 24,755,765 | 0 | 38,677 | 7,159,292 | -12,364,550 | 24,615,495 |
| Reclassification | 0 | |||||||
| Capital increase | 255,343 | 2,936,445 | 3,191,788 | |||||
| Dividend distributions | 0 | |||||||
| Currency adjustments | -119,452 | -119,452 | ||||||
| Allocation to reserves | 0 | |||||||
| Release of reserves | 0 | |||||||
| Change of the consolidated entity | 0 | |||||||
| Dividends to non-controlling Shareholders | 0 | |||||||
| Change to non-controlling shares | -1,353,109 | -1,353,109 | ||||||
| Annual net profit/loss | 947,130 | -1,747,468 | -800,338 | |||||
| Balance as at 30.06.2024 | 5,281,654 | 0 | 27,692,210 | 0 | -80,775 | 6,753,313 | -14,112,018 | 25,534,384 |
Consolidated Statement of Changes in Fixed Assets
| Acquisition and production costs | Accumulated depreciations | Book value | |||||||||||||||||||||
| CONSOLIDATED STATEMENT OF CHANGES IN FIXED ASSETS | 01.01. | New subsidiaries | Additions | Reclassification | Disposals | Disposal of subsidiaries | 30.06. | 01.01. | New subsidiaries | Scheduled depreciation | Non-scheduled depreciation | Reclassification | Appreciation in value | Disposals | Disposal of subsidiaries | 30.06. | 01.01. | 30.06. | |||||
| A. | FIXED ASSETS | ||||||||||||||||||||||
| I. | Intangible assets | ||||||||||||||||||||||
| 1. | Permits, industrial and similar rights | 11,927,172 | 0 | 90,642 | 0 | -17,367 | -47,370 | 11,953,077 | -8,952,910 | 0 | -791,982 | 0 | 0 | 0 | 17,367 | 4,978 | -9,722,547 | 2,974,262 | 2,230,530 | ||||
| 2. | Goodwill (from individual financial statement) | 2,829,603 | 0 | 0 | 0 | 0 | 0 | 2,829,603 | -1,156,071 | 0 | -134,650 | 0 | 0 | 0 | 0 | 0 | -1,290,721 | 1,673,532 | 1,538,881 | ||||
| 3. | Goodwill (from consolidation) | 12,699,345 | 0 | 4,449 | 3,187 | 0 | -84,588 | 12,622,393 | -3,889,632 | 0 | -711,547 | 0 | 0 | 0 | 0 | 84,559 | -4,516,621 | 8,809,713 | 8,105,773 | ||||
| 4. | Prepayments | 24,004 | 0 | 6,825 | 0 | 0 | -6,256 | 24,573 | 0 | 0 | 0 | 0 | 0 | 24,004 | 24,573 | ||||||||
| Total intangible assets | 27,480,124 | 0 | 101,916 | 3,187 | -17,367 | -138,214 | 27,429,646 | -13,998,613 | 0 | -1,638,180 | 0 | 0 | 0 | 17,367 | 89,537 | -15,529,889 | 13,481,510 | 11,899,757 | |||||
| II. | Tangible assets | ||||||||||||||||||||||
| 1. | Land and land rights | 2,445,119 | 0 | 0 | 0 | 0 | 0 | 2,445,119 | -173,302 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -173,302 | 2,271,817 | 2,271,817 | ||||
| 2. | Buildings, including buildings on third-party land | 6,706,412 | 0 | 6,700 | -3,187 | 0 | 0 | 6,709,925 | -2,270,523 | 0 | -97,331 | 0 | 0 | 0 | 0 | 0 | -2,367,854 | 4,435,889 | 4,342,071 | ||||
| 3. | Investments in third-party buildings | 2,438,918 | 0 | 0 | 0 | 0 | -723,823 | 1,715,095 | -1,700,567 | 0 | -5,515 | 0 | 0 | 0 | 0 | 32,186 | -1,673,896 | 738,350 | 41,198 | ||||
| 4. | Technical equipment and machines | 37,697,695 | 0 | 909,840 | -3,831 | -199,302 | -2,008,643 | 36,395,759 | -28,857,838 | 0 | -1,504,465 | 0 | 0 | 0 | 199,036 | 1,756,578 | -28,406,689 | 8,839,858 | 7,989,070 | ||||
| 5. | Other equipment, factory and office equipment | 10,705,093 | 0 | 284,453 | 9,613 | -304,217 | -282,980 | 10,411,962 | -9,361,549 | 0 | -187,702 | 0 | 0 | 0 | 303,385 | 153,740 | -9,092,126 | 1,343,544 | 1,319,836 | ||||
| 6. | Prepayments and assets under construction | 2,943,146 | 0 | 46,819 | -5,782 | -11,118 | 0 | 2,973,064 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,943,146 | 2,973,064 | ||||
| Total tangible assets | 62,936,383 | 0 | 1,247,811 | -3,187 | -514,638 | -3,015,446 | 60,650,924 | -42,363,780 | 0 | -1,795,013 | 0 | 0 | 0 | 502,421 | 1,942,504 | -41,713,868 | 20,572,604 | 18,937,056 | |||||
| III. | Financial assets | ||||||||||||||||||||||
| 1. | Securities (book-entry rights) in fixed assets | 266,666 | 0 | 50 | 0 | -27,000 | 0 | 239,716 | -219,450 | 0 | 0 | 0 | 0 | 0 | 25,000 | 0 | -194,450 | 47,216 | 45,266 | ||||
| Total financial assets | 266,666 | 0 | 50 | 0 | -27,000 | 0 | 239,716 | -219,450 | 0 | 0 | 0 | 0 | 0 | 25,000 | 0 | -194,450 | 47,216 | 45,266 | |||||
| IV. | Shares in associated companies | 681,238 | 0 | 25,866 | 0 | 0 | 0 | 707,103 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 681,238 | 707,103 | ||||
| TOTAL FIXED ASSETS | 91,364,411 | 0 | 1,375,643 | 0 | -559,005 | -3,153,660 | 89,027,389 | -56,581,843 | 0 | -3,433,193 | 0 | 0 | 0 | 544,788 | 2,032,041 | -57,438,207 | 34,782,568 | 31,589,182 | |||||