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Financial Results

Cashflow statement mln RUB Operating Activities Profit for the period Adjustments for: Depreciation Gain on disposal of PP&E Loss on disposal of subsidiaries 2012 2013 2014 1H13 1H14 1H15 5,000 6,664 8,369 3,098 927 2,193 417 343 417 168 204 213 (49) (15) (52) (27) (46) 20 28 Impairment loss on investment property 280 60 166 Impairment loss on inventories 466 85 30 Finance income, net (544) (337) (1,164) (319) (149) (405) Income tax expense 1,526 1,833 2,026 822 302 Cash from operating activities before changes in working capital 6,378 8,488 10,342 3,742 1,383 795 3,012 Change in inventories (7,633) (7,837) (6,890) (1,957) (6,763) (2,418) Change in accounts receivable (3,024) (5,080) (1,427) (3,243) (2,093) (366) Change in accounts payable 4,074 4,880 1,184 1,478 10,135 (1,461) Change in provisions (992) 1,109 594 (317) (324) (600) Change in other current assets 3 25 (59) 12 (11) Income tax paid (1,833) (907) (1,645) (632) (742) (1,605) Interest paid (1,097) (1,724) (1,588) (871) (683) (1,180) Net cash from/(used in) operating activities (4,124) (1,046) 511 (1,788) 902 (4,618) Investing Activities Proceeds from disposal of non-current assets 71 15 66 57 52 29 Interest received 552 611 823 351 342 802 Acquisition of PP&E (844) (431) (653) (160) (364) (95) Loans given (371) (55) (178) (37) (16) (4) Loans repaid 363 85 174 17 79 21 Acquisition of subsidiaries, net of cash acquired 10 Disposal of subsidiaries, net of cash disposed of (8) (20) 7 (7) (Acquisition)/disposal of other investments Net cash used in investing activities Financing activities Acquisition of non-controlling interest Proceeds from borrowings Repayments of borrowings Acquisition of own shares Dividends paid Net cash from/(used in) financing activities Net increase/(decrease) in cash and cash equivalents Effect of FX rate fluctuations Cash & cash equivalents at the end of the period Source: IFRS financial statements for 2012, 2013, 2014, 1H13, 1H14, 1H15 (5,506) 1,606 3,038 2,850 (964) (598) (5,743) 1,821 3,277 3,071 (871) 152 (3) (10) (83) (66) 12,140 5,937 10,763 2,785 5,627 (5,552) (9,668) (8,498) (6,624) (4,278) 4,707 (2,323) (13) 16 16 (1,124) 6,572 (3,741) 1,074 (3,839) 1,365 (1,834) 484 (3,295) (2,966) 4,862 (2,556) 1,396 (3,982) (473) 389 1,630 399 10,716 8,139 14,631 8,559 100 9,635 (607) 10,042 Etalon Group Operating Results Financial Results Landbank Valuation 2015 Deliveries Appendix 40
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