Annual financial statements

 Independent auditor’s report   

Practice of the audit organization selection

External Auditor Info

Approved dividends

CONSOLIDATED BALANCE SHEET REPORT

as of September 30, 2019    
thousand tenge

Assets Line code As of the end of the reporting period  As of the beginning of the reporting period
I. Short-term assets
Cash assets and their equivalents  010                     8 763 527                    9 539 178
Available-for-sale financial assets 011                                  -                                 -
Derivative financial instruments 012                                  -                                 -
Financial assets accountable by fair value through income and losses  013                                  -                                 -
Financial assets withheld until retirement  014                                  -                                 -
Other short-term financial assets 015                                  -                         56 990
Short-term trade and other accounts receivables 016                     7 356 736                    7 815 512
Current income tax 017                         30 672                         14 426
Stocks 018                   24 397 216                  19 947 045
Other short-term assets 019                     1 282 868                       908 765
Total short-term assets (sum of lines from 010 to 019) 100                   41 831 019                  38 281 916
Assets (or withdrawn groups) intended for sale  101                                  -                                 -
II. Long-term assets
Available-for-sale financial assets 110                                  -                                 -
Derivative financial instruments 111                                  -                                 -
Financial assets accountable by fair value through income and losses  112                                  -                                 -
Financial assets withheld until retirement  113                                  -                                 -
Other long-term financial assets 114                                  -                                 -
Long-term trade and other accounts receivables 115                                  -                                 -
Investments accounted with equity accounting 116                     9 836 136                  10 150 546
Investment property 117                                  -                                 -
Basic assets 118                   20 384 056                  19 654 248
Biological assets 119                                  -                                 -
Exploration and evaluation assets 120                        356 866                       369 152
Intangible assets 121                        432 776                       472 054
Deferred tax assets 122                         27 845                         28 831
Other long-term assets 123                     8 836 951                    9 823 951
Total long-term assets (sum of lines from 110 to 123) 200                   39 874 630                  40 498 782
Balance (line 100 + line 101 + line 200) -                   81 705 649                  78 780 698
Liabilities and capital Line code - -
III. Short-term liabilities
Loans 210                           5 717                                 -
Derivative financial instruments 211                                  -                                 -
Other short-term financial liabilities 212                                  -                                 -
Short-term trade and other credit debt 213                     1 974 386                    2 819 403
Short-term reserves 214                        843 575                    1 792 333
Current income tax obligations  215                        212 162                       200 221
Staff remuneration 216                        493 141                       746 847
Other short-term liabilities  217                     2 234 068                       591 337
Total short-term liabilities (sum of lines from 210 to 217) 300                     5 763 049                    6 150 141
Liabilities of withdrawn groups intended for sale 301                                  -                                 -
IV. Long-term liabilities
Loans 310                         53 461                                 -
Derivative financial instruments 311                                  -                                 -
Other long-term financial liabilities 312                           2 603                                 -
Long-term trade and other credit debt 313                                  -                                 -
Long-term reserves 314                     3 447 009                    3 277 021
Deferred tax liabilities 315                     1 491 147                    1 510 416
Other long-term liabilities  316                     1 552 100                    1 115 307
Total long-term liabilities (sum of lines from 310 to 316)  400                     6 546 320                    5 902 744
V. Capital
Authorized (share) capital 410                     2 755 985                    2 755 985
Seigniorage revenues 411                                  -                                 -
Reacquired private equity instruments  412                                  -                                 -
Reserves 413                        141 967                       244 174
Undistributed profit (outstanding loss)  414                   66 498 328                  63 727 654
Total capital attributed to parent company owners (sum of lines from 410 to 414)  420                   69 396 280                  66 727 813
Non-controlling owners interest 421                                  -                                 -
Total capital (line 420 +/- line 421) 500                   69 396 280                  66 727 813
Balance (line 300 + line 301 + line 400 + line 500) -                   81 705 649                  78 780 698

 

PROFIT AND LOSS CONSOLIDATED REPORT

as of September 30, 2019

Description Line code Within the reporting period Within the previous period
Revenue  010          27 475 015                    29 440 183
Cost of sales 011          19 352 738                    21 818 421
Gross profit (line 010 - line 011) 012            8 122 277                     7 621 762
Distribution expenses 013               976 792                        733 899
Administrative expenses  014            1 885 779                     1 863 598
Other expenses 015 - -
Other income 016 - -
Total operating income (loss) (+/- lines from 012 to 016) 020            5 259 706                     5 024 265
Finance income 021               167 792                     1 403 782
Finance costs 022               254 430                        202 230
Company's share in profit (loss) of associated entities and joint activity accouting with equity accounting 023              (121 108)                        293 763
Other non-operating income 024                 94 719                          78 771
Other non-operating expenses 025               938 087                        660 490
Income (loss) before income tax (+/- lines from 020 to 025) 100            4 208 592                     5 937 861
Income tax expense 101            1 137 734                     1 523 216
Income (loss) after coninuing activity taxation (line 100 - line 101) 200            3 070 858                     4 414 645
Income (loss) after dicontinued activity taxation 201 - -
Profit for the year (line 200 + line 201) attributable to: 300            3 070 858                     4 414 645
parent company owners  -            3 070 858                     4 414 645
non-controlling owners interest
Other comprehensive income, total (sum of lines from 410 to 420): 400              (102 207)                          37 548
including:
Assets revaluation 410 - -
Revaluation of financial assets kept for sale (starting from January 1, 2018 - Income (loss) from revaluation of financial assets measured at fair value through the other comprehensive income) 411/1 - -
Income and loss from investments in the equity instruments classified at the discretion of company as measured at fair value through the other comprehensive income  411/2 - -
Share in the other comprehensive income (loss) of the associated companies and joint venture accountable by means of equity method 412 -                           (1 027)
Actuarial income (losses) on pension liabilities 413 - -
Effect of change in income tax rate on deferred tax of subsidiaries 414 - -
Cash flow hedging 415 - -
Exchange difference on investments in foreign companies 416              (102 207)                          38 575
Hedging of net investments in foreign operations  417 - -
Other components of the other comprehensive income (loss) 418 - -
Income reclassification on cash flow hedging to reporting period income (realized income) 419/1 - -
Reclassification to reserve income by means of foreign currency converting during foreign subsidiaries retirement  419/2 - -
Reclassification to reserve income on revaluation during sale and depriciation of investments available for sale (realized income) 419/3 - -
Reclassification adjustment as part of income (loss): Reclassification to income or reserve losses on revaluation during sale and depriciation of investments available for sale (realized income (loss)) (starting from January 1, 2018 - Reclassification to income or reserve losses on revaluation during sale and depriciation of financial assets measured at fair value through the other comprehensive income (realized income (loss)) 419/4 - -
Tax effect of components of the other comprehensive income  420 - -
Total comprehensive income (line 300 + line 400) 500            2 968 651                     4 452 193
Total comprehensive income attributable to: - - -
parent company owners -            2 968 651                     4 452 193
controlling owners interest - - -
Earnings per share: 600 - -
including: - - -
Basic earnings per share: - - -
of the continuing activity  - 1,262 1,814
of the discontinued activity - - -
Diluted earnings per share: - - -
of the continuing activity  - - -
of the discontinued activity - - -

 

CASH FLOWS CONSOLIDATED REPORT

as of September 30, 2019    (direct method)

                    Description Line code For reporting period For previous period
I. Operating activity cash flow
1. Cash inflow total, (sum of lines from 011 to 016)  010 33 255 725 34 124 010
     including:
          sale of goods and services 011 29 800 312 32 414 317
          other gain 012 - -
          advance payments received from buyers, customers 013 2 056 662 457 434
          receipts under insurance contracts 014 - -
          remuneration received  015 130 562 128 451
          other receipts 016 1 268 189 1 123 808
2. Cash outflow, total (sum of lines from 021 to 027) 020 32 753 217 31 257 282
     including:
          payments to suppliers for goods and services 021 18 292 170 19 303 585
          advance payments given to suppliers of goods and services 022 680 711 464 574
          payments for labour 023 7 059 667 5 905 996
          remuneration payment   024                 5 555 -
          payments under insurance contracts 025 - -
          income tax and other payments into the budget 026 4 644 070 3 681 228
          other payments 027 2 071 044 1 901 899
3. Net amount of operating activity cash  (line 010 - line 020) 030              502 508           2 866 728
II. Investment activity cash flow
1.  Cash inflow total, (sum of lines from 041 to 051) 040 7 452 688 5 313 563
     including:
          fixed assets sale  041                 1 369                  1 666
          intangible assets sale  042                        -                         -
          other long-term assets sale 043                        -                         -
          sale of other organizations' equity instruments (except for affiliates) and participatory interest in joint ventures 044                        -                         -
          sale of other organizations' debt instruments 045                        -                         -
          reimbursement in loss of control over subsidiaries 046                        -                         -
          sale of other financial assets 047 6 855 068 5 260 713
          futures and forward contracts, options, and swaps 048                        -                         -
          dividends received 049              193 302                38 156
          remuneration received  050                        -                         -
          other receipts 051 402 949                13 028
2. Cash outflow, total (sum of lines from 061 to 071) 060 8 250 034 6 373 647
     including:
        fixed assets acquisition 061 288 531 283 317
        intangible assets acquisition 062  -  -
        other long-term assets acquisition 063 1 068 285 894 693
       acquisition of other organizations' equity instruments (except for affiliates) and participatory interest in joint ventures 064                        - 1 210 560
        acquisition of other organizations' debt instruments 065                        -                         -
        acquisition of control over subsidiaries 066                        -                         -
        acquisition of other financial assets 067 34 484 3 660 414
        granting of loans  068 6 716 000  -
        futures and forward contracts, options, and swaps 069                        -                         -
        investments in associates and subsidiaries 070                        -                         -
        other payments 071 142 734 324 663
3.  Net amount of investment activity cash (line 040 - line 060) 080             (797 346)          (1 060 084)
III. Financial activity cash flow
1. Cash inflow total, (sum of lines from 091 to 094) 090 1 932 230 0
     including:
          issue of shares and other financial instruments  091                        - -
          procurement of a loan  092           1 932 230 -
          remuneration receipt 093                        - -
          other inflow  094                        - -
2. Cash outflow, total (sum of lines from 101 to 105) 100 2 239 101 386 099
     including:
          payment of loans 101           1 930 030 -
          payment of remuneration  102                        - -
          payment of dividends 103              300 184              386 099
          payments to owners under organizations' shares 104                        - -
          other outflow 105                 8 887 -
3. Net amount of financial activity cash (line 090 - line 100) 110 -306 871 -386 099
4. Influence of currency exchange rate in tenge 120             (173 942)              868 901
5.  Increase(+)/decrease(-) of funds (line 030+-line 080+-line 110+-line 120) 130             (775 651)           2 289 446
6.  Funds and their equivalents as of the beginning of reporting period  140 9 539 178 6 751 184
7. Funds and thier equivalents as of the end of reporting period  150 8 763 527 9 040 630

 

CONSOLIDATED REPORT ON CAPITAL CHANGE

for the period, ended on
as of September 30, 2019   thous. tenge

Description Line code Mother company capital Total Share of non-controlling owners Total capital
Authorized capital stock Share premium Purchased own share instruments Reserves Undistributed profit
Balance as of January 1st of the previous year 010             2 755 985                            -                            -              147 462             63 869 666    66 773 113                           -                66 773 113
Accounting policy change 011                              -                            -                            -                            -                 (111 139)        (111 139) -                    (111 139)
Correcting of initial balance (IFRS 15) -                              -                            -                            -                            -                                 -   - -
Correcting of initial balance (IFRS 9) -                              -                            -                            -                            -                 (111 139)        (111 139) -                    (111 139)
Correcting of initial balance (IFRS 16) -                              -                            -                            -                            -                                 - - - -
Re-calculated balance (line 010 +/- line 011) 100             2 755 985                            -                            -              147 462             63 758 527    66 661 974                           -                66 661 974
Overall combined profit, total (line 210 + line 220): 200                              -                            -                            -                 96 712                   355 226          451 938                           -                     451 938
Profit (loss) of the year 210                              -                            -                            -                            -                   353 149          353 149  -                     353 149
Other combined profit, total (sum of lines from 221 to 229): 220                              -                            -                            -                 96 712                        2 077            98 789                           -                        98 789
including:                     
Fixed assets revaluation surplus (minus tax effect) 221                              -                            -                            -                            -                                 -                        - -                                   -
Restatement of depreciation after revaluation of fixed assets   (minus tax effect) 222                              -                            -                            -                            -                                 -                        - -                                   -
Revaluation of financial assets available for sale (minus tax effect) 223                              -                            -                            -                            -                                 -                        - -                                   -
Share in other combined profit (loss) of the associated agencies and joint activities accounted for by share participation method 224                              -                            -                            -                            -                      (3 344)             (3 344) -                        (3 344)
Actuarial profit (loss) of retirement obligations 225                              -                            -                            -                            -                        5 421               5 421 -                          5 421
Effect of changing income tax rate by deferred tax of subsidiaries 226                              -                            -                            -                            -                                 -                        - -                                   -
Fund flow hedging (minus tax effect) 227                              -                            -                            -                            -                                 -                        - -                                   -
Rate difference by investments to foreign companies 228                              -                            -                            -                 96 712                                 -            96 712 -                        96 712
Hedging of net investment to foreign operations 229                              -                            -                            -                            -                                 -                        - -        -                           -
Operations with owners, total (sum of lines from 310 to 318): 300                              -                            -                            -                            -                 (386 099)        (386 099)                           -                    (386 099)
including:
Granting shares to the employees: 310                              -                            -                            -                            -                                 -                        -                           -                                   -
including:
employee's service cost -                              -                            -                            -                            -                                 -                        - -                                   -
issuing shares according to granting shares to employees procedure -                              -                            -                            -                            -                                 -                        - -                                   -
tax benefit regarding granting shares to employees procedure -                              -                            -                            -                            -                                 -                        - -                                   -
Contributions from owners  311                              -                            -                            -                            -                                 -                        - -                                   -
Issuing own share instruments (shares) 312                              -                            -                            -                            -                                 -                        - -                                   -
Issuing share instruments associated with business merge  313                              -                            -                            -                            -                                 -                        - -                                   -
Share component of the converted instruments (minus tax effect) 314                              -                            -                            -                            -                                 -                        - -                                   -
Dividend payment 315                              -                            -                            -                            -                 (386 099)        (386 099) -                    (386 099)
Other distribution in favor of owners  316                              -                            -                            -                            -                                 -                        - -                                   -
Other operations with owners 317                              -                            -                            -                            -                                 -                        - -                                   -
Change of share of participating in daughter companies, not resulted in control loss: 318                              -                            -                            -                            -                                 -                        - -                                   -
Other operations 319                              -                            -                            -                            -                                 -                        - -                                   -
Balance as of January 1st of the reporting year (line 100 + line 200 + line 300 + line 319) 400             2 755 985                            -                            -              244 174             63 727 654    66 727 813                           -                66 727 813
Accounting policy change 401 - - - - -                        - -                                   -
Correcting of initial balance (IFRS 15) - - - - - - - - -
Correcting of initial balance (IFRS 9) - - - - - - - - -
Correcting of initial balance (IFRS 16) - - - - - - - - -
Re-calculated balance (line 400 +/- line 401) 500             2 755 985                            -                            -              244 174             63 727 654    66 727 813                           -                66 727 813
Overall combined profit, total (line 610 + line 620) 600                              -                            -                            -             (102 207)                3 070 858       2 968 651                           -                  2 968 651
Profit (loss) per year 610  -  -  -  -                3 070 858       3 070 858  -                  3 070 858
Other combined profit, total (sum of lines from 621 to 629): 620                              -                            -                            -             (102 207)                                 -        (102 207)                           -                    (102 207)
including:                    
Fixed assets revaluation surplus (minus tax effect) 621 - - - - -                        - -                                   -
Restatement of depreciation after revaluation of fixed assets   (minus tax effect) 622 - - - - -                        - -                                   -
Revaluation of financial assets available for sale (minus tax effect) 623 - - - - -                        - -                                   -
Share in other combined profit (loss) of the associated agencies and joint activities accounted  for by share participation method 624 - - - - -                        - -                                   -
Actuarial profit (loss) of retirement obligations 625 - - - - -                        - -                                   -
Effect of changing income tax rate by deferred tax of subsidiaries 626 - - - - -                        - -                                   -
Fund flow hedging (minus tax effect) 627 - - - - -                        - -                                   -
Rate difference by investments to foreign companies 628 - - -             (102 207) -        (102 207) -                    (102 207)
Hedging of net investment to foreign operations 629  -  -  -  -  -                        -  -                                   -
Operations with owners, total (sum of lines from 710 to 718): 700                              -                            -                            -                            -                 (300 184)        (300 184)                           -                    (300 184)
including:
Granting shares to the employees: 710                              -                            -                            -                            -                                 -                        -                           -                                   -
including:
employee's service cost - - - - - -                        - -                                   -
issuing shares according to granting shares to employees procedure - - - - - -                        - -                                   -
tax benefit regarding granting shares to employees procedure - - - - - -                        - -                                   -
Contributions from owners  711 - - - - -                        - -                                   -
Issuing own share instruments (shares) 712 - - - - -                        - -                                   -
Issuing share instruments associated with business merge  713 - - - - -                        - -                                   -
Share component of the converted instruments (minus tax effect) 714 - - - - -                        - -                                   -
Dividend payment 715 - - - -                 (300 184)        (300 184) -                    (300 184)
Other distribution in favor of owners  716 - - - - -                        - -                                   -
Other operations with owners 717 - - - - -                        - -                                   -
Change of share of participating in daughter companies, not resulted in control loss: 718 - - - - -                        - -                                   -
Other operations 719 - - - - -                        - -                                   -
Balance as of September 30 of the reporting year (line 500 + line 600 + line 700 + line 719) 800             2 755 985                            -                            -              141 967             66 498 328    69 396 280                           -                69 396 280

 

 

 

  Consolidated Balance Sheet Report as of June 30, 2019
  Consolidated Balance Sheet Report as of December 31, 2018
  Consolidated Balance Sheet Report as of December 31, 2017
  Consolidated Balance Sheet Report as of December 31, 2016
  Consolidated Balance Sheet Report as of December 31, 2015

 

03-12-2019