Sep 30, 2013 ... Company's web address: www.plaisio.gr. The following financial statements have
been approved by the Board of Directors on October 29th ...
PLAISIO COMPUTERS S.A. S.A. REG. No 16601/06/Β/88/13 G.E.MI.: 121561160000 REGISTERED ADDRESS: LOCATION SKLIRI, MAGOULA ATTICA Summary Group and Company Financial Data and Information from 01 January 2013 to 30 September 2013 (published according to 4/507/28.04.2009 of the Board of Directors of the Hellenic Capital Market Commission ) The financial statements listed below aim to provide a general awareness about the financial results of PLAISIO COMPUTERS S.A. Consequently, it is recommended to the reader, before any investment decision or transaction performed with the Company, to visit the website of the company (www.plaisio.gr) where the annual financial statements prepared in accordance with International Accounting Standards are available along with the certified auditor's opinion. Company's web address: www.plaisio.gr The following financial statements have been approved by the Board of Directors on October 29th 2013 Certified Chartered auditors: Olympia Mparzou (S.O.E.L. Reg.num. 21371) STATEMENT OF FINANCIAL POSITION (consolidated and for the parent company) figures in th. € ASSETS Tangible assets Intangible assets Other non current assets Inventories Trade receivables Other current assets TOTAL ASSETS
THE GROUP 30.09.2013
THE COMPANY 30.09.2013
31.12.2012
31.12.2012
31.174 676 6.291 27.976 13.985 44.509 124.611
33.351 794 5.440 27.255 19.324 47.350 133.514
31.126 674 9.547 27.356 13.681 43.688 126.072
33.314 791 8.778 26.515 18.833 46.795 135.026
7.066 64.149 71.214 0 71.214 10.629 4.910 4.284 33.574 53.397 124.611
7.066 58.073 65.139 0 65.139 14.263 5.039 3.143 45.931 68.375 133.514
7.066 65.905 72.970 ‐ 72.970 10.629 4.910 4.284 33.278 53.101 126.072
7.066 59.902 66.967 ‐ 66.967 14.263 5.039 3.143 45.615 68.059 135.026
01.07 ‐ 30.09.2013
01.07 ‐ 30.09.2012
NET EQUITY & LIABILITIES Share capital Additional paid‐in capital and reserves Total equity attributable to equity holders (a) Minority rights (b) Total equity (c) = (a) + (b) Long term borrowings Provisions and other long term liabilities Short term bank borrowings Other short term liabilities Total liabilities TOTAL NET EQUITY VALUE & LIABILITIES (e) = (a) + (d) STATEMENT OF COMPREHENSIVE INCOME (consolidated and for the parent company) figures in th. € Turnover Gross profit/(loss) Profit/(loss) before taxes, financing and investing activities Profit/(loss) before taxes Profit/(loss) after taxes (Α) Owners of the parent Non‐Controlling Interests Other Comprehensive Income (B) Total Comprehensive Income (A) + (B) Owners of the parent Non‐Controlling Interests Earnings per share ‐ basic (after taxes) in € Profit/(loss) before interest,taxes, depreciation and amortization
THE GROUP
THE COMPANY
01.01 ‐ 30.09.2013
01.01 ‐ 30.09.2012
01.07 ‐ 30.09.2013
01.07 ‐ 30.09.2012
01.01 ‐ 30.09.2013
01.01 ‐ 30.09.2012
197.724 47.568 11.023 10.706 8.703 8.703 0 22 8.725 8.725 0 0,3941 13.296
203.106 45.794 6.453 6.197 4.970 4.970 0 ‐106 4.864 4.864 0 0,2251 9.113
66.184 16.885 4.171 4.022 3.045 3.045 0 0 3.045 3.045 0 0,1379 4.880
70.161 15.845 2.047 1.979 1.561 1.561 0 ‐58 1.503 1.503 0 0,0707 2.957
194.563 46.483 10.850 10.634 8.630 8.630 ‐ 22 8.653 8.653 ‐ 0,3909 13.113
199.809 44.665 6.333 5.998 4.770 4.770 ‐ ‐106 4.664 4.664 ‐ 0,2160 8.982
STATEMENT OF CHANGES IN NET EQUITY (consolidated and for the parent company) figures in th. €
THE GROUP 30.09.2013 65.139 0 65.139 8.725 ‐2.650 71.214
Equity balance at the beginning of the period (01.01.2013 and 01.01.2012 respectively) Impact of the change in accounting policy Adjusted Equity balance at the beginning of the period (01.01.2013 and 01.01.2012 respectively) Total comprehensive income, after taxes Dividend Payment Equity balance at the end of the period (30.09.2013 and 30.09.2012 respectively) CASH FLOW STATEMENT (consolidated and for the parent company) figures in th. € Cashflow Statement: Indirect Method
GROUP 01.01‐30.09.2013
Operating Activities Profits before taxes Plus/less adjustments for: Depreciation/amortization Depreciation of Grants Provisions Exchange differences Results (income, expenses, profit and loss) from investing activities Finance Cost Plus/less adjustments for changes in working capital or related to operating activities: Decrease/(increase) in inventories Decrease/(increase) in receivables (Decrease)/increase in liabilities (except for banks) Less: Interest paid Income tax paid Total inflows / (outflows) from operating activities (a) Investing Activities Acquisition of subsidiaries, affiliated companies, joint‐ventures and other investments Purchase of tangible and intangible fixed assets Interest Received Dividends Received Total inflows / (outflows) from investing activities (b) Financing Activities Proceeds from issued loans Repayments of borrowings Dividends Paid Total inflows / (outflows) from financing activities (c) Net increase / (decrease) in cash and cash equivalents for the period (a) + (b) + (c) Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period
Additional data and information: 1. There are neither liens nor forenotices on the company's and the group's fixed assets. 2. There are neither cases under dispute, litigation or arbitration nor any court decisions that are likely to have significant impact on the Company's financial statements. The amount of provision formed regarding cases under dispute, litigation or arbitration for the period ending 30 September 2013, stands for € 0 for the group as well as for the company. The unaudited tax years of the Company as well as the company's subsidiary and associates, are presented in detail in Note 22 to the financial statements. Thus, the cumulative amount of provision formed concerning unaudited tax years for Group and Company, accounted for € 564 th, whilst the total amount of provision formed stands for € 1.401 th. for the Group and € 1.401 th. for the Company as presented in Note 17 of the interim financial statements ( Other Provisions: € 837 th. for Company & € 837 th. for Group. Provision for unaudited tax years: € 564 th. for Company & Group). 3. The accounting principles adopted in the preparation and the presentation of the interim financial statements of 01/01/2013 ‐ 30/09/2013 are consistent with the same accounting principles adopted for the financial statements of the Company and the Group for the year ended 31 December 2012, except for the case described at note 10. 4. Group companies along with their respective name, country of incorporation, % of interest held by the parent company as well as their accounting method of incorporation in the consolidated financial statements of 01.01.2013‐30.09.2013, are presented in Note 6 to the Financial Statements. 5. The number of employees for the period ending 30 September 2013 stands for: Group: 1.138 employees (30.09.2012: 1.139). Company: 1.075 employees (30.09.2012: 1.076). 6. The equivalent of the % Participation in the company Plaisio Computers JSC is 100% and as a result in the consolidated figures of the income statement, there are no minority interests 7. The other comprehensive income after taxes refers 1)to the valuation of a derivative financial instrument that expired on 01.06.2012 and therefor e it was of zero value on 30.09.2012. The income for the period 01/01/2012‐30/09/2012 came up to 68 th, euro 2) The recognition of the actuarial gain/losses that arise from the recognition of the liability , that appears direct to the Statement of Total Comprehensive Income, that led to the restatement of the previous financial statements, according to the amended IAS 19. The income for the period 01/01/2013‐30/09/2013 came up to 22 th. euro, that appears to the Statement of Total Comprehensive Income (01/01/2012 ‐ 30/09/2012, expense 174th. euro), as stated in note 16 of the interim financial statements.
30.09.2012 56.859 ‐65 56.794 4.864 ‐1.766 59.892
01.01‐30.09.2012
65.148 16.536 4.134 4.148 3.173 3.173 ‐ ‐ 0 3.173 3.173 ‐ 0,1437 4.840
THE COMPANY 30.09.2013 66.967 0 66.967 8.653 ‐2.650 72.970
GEORGE K. GERARDOS ΑΙ 597688
30.09.2012 59.026 ‐65 58.961 4.664 ‐1.766 61.858
THE COMPANY 01.01‐30.09.2013 01.01‐30.09.2012
6.197
10.634
5.998
2.517 ‐244 73 ‐38 ‐70 408
2.915 ‐255 159 94 ‐91 347
2.506 ‐244 73 ‐38 22 217
2.905 ‐255 159 94 0 335
‐721 3.525 ‐13.570
9.082 1.967 ‐2.396
‐841 3.411 ‐13.555
8.940 2.123 ‐2.364
‐999 ‐3.736 ‐2.148
‐1.307 ‐5.295 11.417
‐985 ‐3.730 ‐2.531
‐1.296 ‐5.259 11.379
0 ‐243 524 9 290
600 ‐1.386 993 9 217
0 ‐223 517 184 479
600 ‐1.369 985 9 226
0 ‐2.493 ‐2.650 ‐5.142 ‐7.001 45.362 38.361
8.000 ‐11.243 ‐1.766 ‐5.009 6.624 35.146 41.771
0 ‐2.493 ‐2.650 ‐5.142 ‐7.194 44.857 37.663
8.000 ‐11.243 ‐1.766 ‐5.009 6.595 34.549 41.144
8. There are no companies which have not been included in the Interim Year Financial Statements, whereas they had been accounted for in the preceding period. In addition, all companies that should be accounted for, have been included in the consolidated financial statements, and e no changes have taken place regarding consolidation process in current year in comparison with the preceeding year. 9. The Company, as well as its subsidiary and associates do not own any shares for the period ending as of 30 September 2013. 10. The Group applied for the first time the amended IAS 19, that requires restatement of the past financial statements. The change of the relative accounting policy , occured according to IAS 8 "Accounting Policies, Changes to accounting estimates and errors". As analyzed in note 16 of the half year financial statetments, the transition to the amended IAS 19, affects the liability of define benefits due to the recognition of cummulative not recognized actuarial losses. As a result of the retrospective application of IAS 19 the profits after tax of the comparable period are increased by 16 th. euro (impact in total 2012 22 th. euro), other comprehensive income decreased by 174 th. euro (impact in total 2012 233 th. euro), equity of 30.09.2012 decreased by 223th. euro (impact in total 2012 275 th. euro). 11. Intercompany transactions for the period ended 30 September 2013 according to IAS 24 are as follows:
(amounts in thousand €)
I ncome Expe ns e Re ce i va bl e s from re l a te d pa rti e s Pa ya bl e s to re l a te d pa rti e s Compe ns a ti on of ke y ma na ge rs a nd me mbe rs of the Boa rd of Di re ctors Re ce i va bl e s from ke y ma na ge rs a nd me mbe rs of the Boa rd of Di re ctors Li a bi l i ti e s to ke y ma na ge rs a nd me mbe rs of the Boa rd of Di re ctors
THE VICE PRESIDENT OF THE B.O.D. & CEO
KONSTANTINOS GERARDOS AE 632801
‐58 1.448 1.448 ‐ 0,0682 2.922
10.706
The Group 72 908 62 12 455 5 0
The Company 2.593 926 271 35 455 5 0
Magoula, 29.10.2013 THE PRESIDENT OF THE B.O.D. & CEO
69.182 15.476 2.016 1.924 1.506 1.506
A' CLASS LISENCE HOLDER
AIKATERINI D. VASILAKI AB 501431
