REPORTING PERIOD 31 DECEMBER 2022

INDIVIDUAL FINANCIAL STATEMENTS

Page 1 of 49

INDIVIDUAL STATEMENT OF FINANCIAL POSITION

ALLTERCO JSCo

AS OF 31 DECEMBER 2022

Unified Identification Code (UIC): 201047670

Unless otherwise stated, all amounts are in BGN thousand.

Notes

December

December

31, 2022

31, 2021

ASSETS

Non-current assets

Property, plant and equipment

4.01

17

-

Right of use assets IFRS 16

4.01.01

17

-

Intangible assets

4.02

3

5

Investments in subsidiaries

4.03

14 357

7 936

Investments in associated companies

4.04

8

8

Other long-term capital investments

4.05

830

2 624

Other long-term receivables

4.06

1 027

2 054

Deferred tax assets

4.07

14

18

Total non-current assets

16 256

12 645

Current assets

Receivables from related companies

4.08

5 849

1 769

Trade receivables

4.09

1 046

3 325

Other receivables

4.10

21

38

Short-term financial assets

4.11

175

-

Cash and cash equivalents

4.12

7 490

16 434

Prepaid expenses

4.13

46

25

Total current assets

14 627

21 591

TOTAL ASSETS

30 883

34 236

Date: 30 January 2023

ALBENA

Digitally signed by

Compiler of the financial statements:

ALBENA BENKOVA

Executive Director:

Digitally signed by Dimitar

BENKOVA

BENEVA

BENEVA

Date: 2023.01.30

Dimitar Stoyanov Stoyanov Dimitrov

13:15:48 +02'00'

/Albena Benkova Beneva/

Dimitrov

Date: 2023.01.30 14:40:07

+02'00'

/ Dimitar Stoyanov Dimitrov/

The statement of financial position should be read together with the explanatory notes set out on pages 7 to 49, which are an integral part of the financial statements

Page 2 of 49

ALBENA BENKOVA BENEVA
Digitally signed by
ALBENA BENKOVA BENEVA
Date: 2023.01.30 13:17:14 +02'00'

INDIVIDUAL STATEMENT OF FINANCIAL POSITION

ALLTERCO JSCo

AS OF 31 DECEMBER 2022

Unified Identification Code (UIC): 201047670

Unless otherwise stated, all amounts are in BGN thousand.

Notes

LIABILITIES

Non-current liabilities

Bank loans

4.14

Long-term liabilities to employees

4.15

Total non-current liabilities

Current liabilities

Current portion of bank loans

4.14

Current portion of financial leasing from related company

4.16

Trade payables

4.17

Payables to employees and social security liabilities

4.18

Tax liabilities

4.19

Other liabilities

4.20

Total current liabilities

TOTAL LIABILITIES

EQUITY

Registered capital

4.21

Redeemed shares

Retained earnings

4.22

Reserves

4.23

Reserve of issue of shares

4.24

Other equity components

4.25

TOTAL EQUITY

TOTAL EQUITY AND LIABILITIES

Date: 30 January 2023

December 31, 2022

1 322

61

1 383

293

17

158

42

15

535

1 060

2 443

  1. 000
    (780)
  1. 580
  1. 800
  1. 403
    (563)
  1. 440
  1. 883

December 31, 2021

1 615

-

1 615

285

-

174

22

4

665

1 150

2 765

18 000

5 232

1 800

5 403

1 036

31 471

34 236

Compiler of the financial statements: /Albena Benkova Beneva/

Digitally signed by Dimitar

Dimitar Stoyanov Stoyanov Dimitrov

Executive Director: Dimitrov Date: 2023.01.30 14:05:56 +02'00'

/ Dimitar Stoyanov Dimitrov/

The statement of financial position should be read together with the explanatory notes set out on pages 7 to 49, which are an integral part of the financial statements

Page 3 of 49

ALLTERCO JSCo

Unified Identification Code (UIC): 201047670

INDIVIDUAL STATEMENT OF COMPREHENSIVE INCOME

FOR THE PERIOD ENDING 31 DECEMBER 2022

Unless otherwise stated, all amounts are in BGN thousand.

Twelve

Twelve

Notes

months of

months of

2022

2021

Other operating income

5.01

4 016

5 115

Sales expenses

-

(2)

Administrative expenses

5.02

(2 954)

(1 512)

Other expenses

5.03

(19)

(25)

Profit from operating activities

1 043

3 576

Financial income

5.04

161

250

Financial expenses

5.05

(212)

(108)

Profit (loss) from the operating activities

992

3 718

Profit (loss) before tax

992

3 718

Tax Savings (Expense)

5.06

(4)

(421)

Net profit and loss

988

3 297

Items that can be reclassified to profit or loss

in subsequent periods

From other long-term equity instruments

(1 439)

(3 813)

Other comprehensive income for the

(1 439)

(3 813)

period, after taxation

TOTAL COMPREHENSIVE INCOME

(451)

(516)

FOR THE PERIOD

Basic income per share in Bulgarian levs

5.07

0.05

0.21

Average number of shares

17 979 835

17 999 999

Date: 30 January 2023

ALBENA

Digitally signed by

Digitally signed by Dimitar

ALBENA BENKOVA

Dimitar Stoyanov Stoyanov Dimitrov

BENEVA

Compiler of the financial statements:

BENKOVA

Executive Director: Dimitrov

Date: 2023.01.30 14:06:17

Date: 2023.01.30

BENEVA

13:20:06 +02'00'

+02'00'

/Albena Benkova Beneva/

/ Dimitar Stoyanov Dimitrov/

The statement of comprehensive income should be read together with the explanatory notes set out on pages 7 to 49, which are an integral part of the financial statements

Page 4 of 49

ALLTERCO JSCo

Unified Identification Code (UIC): 201047670

INDIVIDUAL STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDING 31 DECEMBER 2022

Unless otherwise stated, all amounts are in BGN thousand.

Reserve

Other

Notes

Registered

Redeemed

Retained

from

Reserves

equity

Total

capital

shares

earnings

issue of

components

shares

Balance as of January 1, 2021

Transfer to reserves

Total comprehensive income for the period, including:

Profit (Loss) for the period

Other comprehensive income for the period

Distribution of dividends Other movements

Balance as of December 31, 2021

18 000

-

5 322

5 703

1 500

4 849

35 374

-

-

-

(300)

300

-

-

-

-

3 270

-

-

(3 573)

(303)

-

-

3 270

-

-

-

3 270

-

-

-

-

-

(3 573)

(3 573)

-

-

(3 600)

-

-

-

(3 600)

-

-

240

-

-

(240)

-

4.21; 4.22;

18 000

-

5 232

5 403

1 800

31 471

4.23; 4.24;

4.25

1 036

Balance as of January 1, 2022

Total comprehensive income for the period, including:

Profit (Loss) for the period

Other comprehensive income for the period

Distribution of dividends Redeemed shares Other movements

Balance as of December 31, 2022

18 000

-

5 232

5 403

1 800

1 036

31 471

-

-

988

-

-

(1 439)

(451)

-

-

988

-

-

-

988

-

-

-

-

-

(1 439)

(1 439)

-

-

(1 800)

-

-

-

(1 800)

-

(780)

-

-

-

-

(780)

-

-

160

-

-

(160)

-

4.21; 4.22;

18 000

(780)

4 580

5 403

1 800

(563)

28 440

4.23; 4.24;

4.25

Date: 30 January 2023

Compiler of the financial statements:

ALBENA BENKOVA BENEVA

Digitally signed by

ALBENA BENKOVA

Dimitar Stoyanov

Date: 2023.01.30

Executive Director: Dimitrov

BENEVA

13:21:08 +02'00'

Digitally signed by Dimitar Stoyanov Dimitrov Date: 2023.01.30 14:06:38 +02'00'

/Albena Benkova Beneva/

/ Dimitar Stoyanov Dimitrov/

The statement of changes in equity should be read together with the explanatory notes set out on pages 7 to 49, which are an integral part of the financial statements

Page 5 of 49

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ALLTERCO AD published this content on 30 January 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 30 January 2023 17:03:09 UTC.