JSC "Moda kapitals" unaudited results for the 6 months of 2015
The principal activity of AS Moda Kapitals (further - Company) is issuance of short-term loans against a pledge of movable property, real estate and issuance of consumer loans, as well as trading of precious metals and little-used wide range of home appliances and electronics.
A process that changed the Company's loan portfolio structure already started in 2013 and continued in the beggining of 2015. There was a decrease in the share of micro loan portfolio, i.e. loans against movable collateral, which has led to a negative impact of the company's financial results and income. The company predicts that a similar situation could persist in the future; therefore, consumer lending is being developed more actively. We expect that it will provide results in the last six month of 2015.
The Company is actively planning to start a new customer services and at the second half of year 2015 we will increase trade assortment of little-used home appliances and electronics, as well as assortment of jewelery.
STATEMENT OF COMPREHENSIVE INCOME
01.01.2015- | 01.01.2014- | ||||
30.06.2015 | 30.06.2014 | ||||
EUR | EUR | ||||
Revenue | 0 | 456,709 | 418,886 | ||
Finance income | 0 | 679,796 | 697,508 | ||
Cost of sales | 0 | (368,127) | (301,442) | ||
Finance costs | 0 | (214,290) | (203,114) | ||
Gross profit | 554,088 | 611,838 | |||
Distribution expenses | 0 | (435,845) | (477,475) | ||
Administrative expenses | 0 | (190,440) | (179,202) | ||
Other income | 0 | 16,069 | 10,715 | ||
Other expenses | 0 | (2,291) | (23,152) | ||
Loss before Income tax | (58,419) | (57,276) | |||
Corporate income tax | 0 | 8,414 | (2,570) | ||
Net loss for the period | (50,005) | (59,846) | |||
Other comprehensive income | - | - | |||
Total comprehensive loss for the period | (50,005) | (59,846) |
STATEMENT OF FINANCIAL POSITION
30.06.2015. | 31.12.2014. | ||||
Notes | EUR | EUR | |||
ASSETS | |||||
Non-current assets | |||||
Intangible assets | 6,641 | 22,675 | |||
Property, plant and equipment | (1) | 698,233 | 740 343 | ||
Other non-current assets | 142 | 142 | |||
Total non-current assets: | 705,016 | 763,160 | |||
Current assets | |||||
Inventories | 0 | 895,114 | 1,003,405 | ||
Loans and trade receivables | (2) | 2,667,605 | 2,536,875 | ||
Other current assets | 0 | 38,506 | 42,720 | ||
Corporate income tax | 0 | 1,600 | 6,436 | ||
Cash and cash equivalents | 0 | 142,838 | 75,422 | ||
Total current assets: | 3,745,663 | 3,664,858 | |||
Total assets: | 4,450,679 | 4,428,018 | |||
EQUITY AND LIABILITIES | 30.06.2015. | 31.12.2014. | |||
EUR | EUR | ||||
Equity | |||||
Share capital | 0 | 426,862 | 426,862 | ||
Revaluation reserves of non-current assets | (1) | 133,288 | 133,288 | ||
Retained earnings/ (accumulated deficit) | (179,484) | (129,479) | |||
Total equity: | 380,666 | 430,671 | |||
Liabilities: | |||||
Non-current liabilities: | |||||
Borrowings | (3) | 32,466 | 52,862 | ||
Deferred income tax liabilities | 0 | 14,758 | 23,172 | ||
Total non-current liabilities: | 47,224 | 76,034 | |||
Current liabilities: | |||||
Borrowings | (3) | 3,884,825 | 3,797,652 | ||
Trade and other payables | 0 | 137,964 | 123,661 | ||
Total current liabilities: | 4,022,789 | 3,921,313 | |||
Total liabilities: | 4,070,013 | 3,997,347 | |||
Total equity and liabilities: | 4,450,679 | 4,428,018 |
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