| Subsidiaries With Material Non-controlling Interest |
36. Subsidiaries with material non-controlling interest
The Stevanato Group comprises the following subsidiaries with material non-controlling interest:
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At December 31, |
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At December 31, |
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Name |
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Country |
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2022 |
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2021 |
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Ompi of Japan Co., Ltd. |
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Japan |
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49 |
% |
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49 |
% |
Medical Glass a.s. |
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Slovakia |
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0.26 |
% |
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0.26 |
% |
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At December 31, |
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At December 31, |
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2022 |
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2021 |
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(EUR thousand) |
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Proportion of equity interest held by non-controlling interests: |
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Ompi of Japan Co., Ltd. |
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451 |
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419 |
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Medical Glass a.s. |
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(64 |
) |
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(56 |
) |
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387 |
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363 |
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Profit allocated to material non-controlling interest: |
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Ompi of Japan Co., Ltd. |
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(176 |
) |
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60 |
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Medical Glass a.s. |
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9 |
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(8 |
) |
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(167 |
) |
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52 |
|
Changes in non-controlling interests are shown in the consolidated statement of changes in equity.
The tables below show the summarized income statement for the year ended December 31, 2022:
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Ompi of Japan
Co., Ltd. |
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Medical Glass a.s. |
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(EUR thousand) |
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Net Sales |
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7,059 |
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38,362 |
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Cost of Sales |
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5,779 |
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37,255 |
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Gross Profit |
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1,280 |
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1,107 |
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Other operating income |
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— |
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42 |
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Selling and marketing expenses |
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484 |
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46 |
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Research and development expenses |
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144 |
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— |
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General and administrative expenses |
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126 |
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4,470 |
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Operating profit |
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526 |
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(3,367 |
) |
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Interest income |
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33 |
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47 |
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Interest expense |
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45 |
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136 |
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Profit before tax |
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514 |
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(3,456 |
) |
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Income taxes |
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154 |
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79 |
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Net Profit |
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360 |
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(3,535 |
) |
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Total comprehensive income |
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388 |
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(3,535 |
) |
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Attributable to non-controlling interests |
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176 |
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(9 |
) |
Dividends paid to non-controlling interests |
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— |
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— |
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The tables below show the summarized income statement for the year ended December 31, 2021:
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Ompi of Japan
Co., Ltd. |
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Medical Glass a.s. |
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(EUR thousand) |
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Net Sales |
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4,325 |
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41,643 |
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Cost of Sales |
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3,542 |
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34,425 |
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Gross Profit |
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783 |
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7,218 |
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Other operating income |
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— |
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195 |
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Selling and marketing expenses |
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299 |
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177 |
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Research and development expenses |
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150 |
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— |
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General and administrative expenses |
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452 |
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3,302 |
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Operating profit |
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(118 |
) |
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3,934 |
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Interest income |
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37 |
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111 |
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Interest expense |
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90 |
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42 |
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Profit before tax |
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(171 |
) |
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4,003 |
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Income taxes |
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(48 |
) |
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826 |
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Net Profit |
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(123 |
) |
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3,177 |
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Total comprehensive income |
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(123 |
) |
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3,165 |
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Attributable to non-controlling interests |
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(60 |
) |
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8 |
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Dividends paid to non-controlling interests |
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— |
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— |
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The tables below show the summarized income statement for the year ended December 31, 2020:
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Ompi of Japan
Co., Ltd. |
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Medical Glass a.s. |
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(EUR thousand) |
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Net Sales |
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6,811 |
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36,852 |
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Cost of Sales |
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5,509 |
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30,039 |
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Gross Profit |
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1,302 |
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6,813 |
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Other operating income |
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— |
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43 |
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Selling and marketing expenses |
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349 |
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165 |
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Research and development expenses |
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|
157 |
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— |
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General and administrative expenses |
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|
518 |
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2,715 |
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Operating profit |
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|
278 |
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3,976 |
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Interest income |
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17 |
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2 |
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Interest expense |
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74 |
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30 |
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Profit before tax |
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221 |
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3,948 |
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Income taxes |
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66 |
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834 |
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Net Profit |
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|
155 |
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3,114 |
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Total comprehensive income |
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155 |
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3,111 |
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Attributable to non-controlling interests |
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76 |
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8 |
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Dividends paid to non-controlling interests |
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— |
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— |
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The tables below show the summarized financial position as at December 31, 2022:
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Ompi of Japan
Co., Ltd. |
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Medical Glass a.s. |
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(EUR thousand) |
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Property, plant and equipment and other non-current assets |
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|
395 |
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19,102 |
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Net working capital |
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(92 |
) |
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5,228 |
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Total non-current liabilities and provision |
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— |
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(769 |
) |
Net capital employed |
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|
303 |
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23,561 |
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Net financial position* |
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(864 |
) |
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(2,306 |
) |
Total equity |
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(561 |
) |
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21,255 |
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Attributable to: |
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Equity holders of parent |
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(286 |
) |
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21,199 |
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Non-controlling interest |
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(275 |
) |
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55 |
|
*Net financial position is determined as the algebraic sum of cash and cash equivalent, other current financial assets, non-current financial liabilities and current financial liabilities
The tables below show the summarized financial position as at December 31, 2021:
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Ompi of Japan
Co., Ltd. |
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Medical Glass a.s. |
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(EUR thousand) |
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Property, plant and equipment and other non-current assets |
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534 |
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13,658 |
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Net working capital |
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(280 |
) |
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5,582 |
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Total non-current liabilities and provision |
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— |
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(653 |
) |
Net capital employed |
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254 |
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18,587 |
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Net financial position* |
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(1,233 |
) |
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6,204 |
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Total equity |
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(979 |
) |
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24,791 |
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Attributable to: |
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Equity holders of parent |
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(500 |
) |
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24,727 |
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Non-controlling interest |
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(479 |
) |
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64 |
|
*Net financial position is determined as the algebraic sum of cash and cash equivalent, other current financial assets, non-current financial liabilities and current financial liabilities
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