DERİMOD KONFEKSİYON AYAKKABI DERİ SANAYİ VE TİCARET A.Ş. Financial Report Unconsolidated Monthly Notification

Transkript

1 KAMUYU AYDINLATMA PLATFORMU DERİMOD KONFEKSİYON AYAKKABI DERİ SANAYİ VE TİCARET A.Ş. Financial Report Monthly Notification General Information About Financial Statements

2 Independet Audit Comment Independent Audit Company Audit Type Audit Result DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Continuous Positive BAĞIMSIZ DENETÇİ RAPORU DERİMOD KONFEKSİYON AYAKKABI DERİ SANAYİ VE TİCARET A.Ş. Yönetim Kurulu'na Finansal Tablolara İlişkin Rapor Derimod Konfeksiyon Ayakkabı Deri Sanayi ve Ticaret A.Ş.'nin ("Şirket") 31 Aralık 216 tarihli finansal durum tablosu ile aynı tarihte sona eren hesap dönemine ait kar veya zarar ve diğer kapsamlı gelir tablosu, özkaynaklar değişim tablosu, nakit akış tablosu ile önemli muhasebe politikalarını özetleyen dipnotlar ve diğer açıklayıcı notlardan oluşan ilişikteki finansal tablolarını denetlemiş bulunuyoruz. Yönetimin Finansal Tablolara İlişkin Sorumluluğu Şirket yönetimi; finansal tabloların Türkiye Muhasebe Standartları'na ("TMS") uygun olarak hazırlanmasından, gerçeğe uygun bir biçimde sunumundan ve hata veya hile kaynaklı önemli yanlışlık içermeyen finansal tabloların hazırlanmasını sağlamak için gerekli gördüğü iç kontrolden sorumludur. Bağımsız Denetçinin Sorumluluğu Sorumluluğumuz, yaptığımız bağımsız denetime dayanarak bu finansal tablolar hakkında görüş vermektir. Yaptığımız bağımsız denetim, Sermaye Piyasası Kurulu'nca yayımlanan Bağımsız Denetim Standartları'na ve Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu ("KGK") tarafından yayımlanan Türkiye Denetim Standartları'nın bir parçası olan Bağımsız Denetim Standartları'na uygun olarak yürütülmüştür. Bu standartlar, etik hükümlere uygunluk sağlanmasını ve bağımsız denetimin, finansal tabloların önemli yanlışlık içerip içermediğine dair makul güvence elde etmek üzere planlanarak yürütülmesini gerektirmektedir. Bağımsız denetim, finansal tablolardaki tutar ve açıklamalar hakkında denetim kanıtı elde etmek amacıyla denetim prosedürlerinin uygulanmasını içerir. Bu prosedürlerin seçimi, finansal tablolardaki hata veya hile kaynaklı "önemli yanlışlık" risklerinin değerlendirilmesi de dâhil, bağımsız denetçinin mesleki muhakemesine dayanır. Bağımsız denetçi, risk değerlendirmelerini yaparken, şartlara uygun denetim prosedürlerini tasarlamak amacıyla işletmenin finansal tablolarının hazırlanması ve gerçeğe uygun sunumuyla ilgili iç kontrolü değerlendirir, ancak bu değerlendirme, işletmenin iç kontrolünün etkinliğine ilişkin bir görüş verme amacı taşımaz. Bağımsız denetim, bir bütün olarak finansal tabloların sunumunun değerlendirilmesinin yanı sıra, işletme yönetimi tarafından kullanılan muhasebe politikalarının uygunluğunun ve yapılan muhasebe tahminlerinin makul olup olmadığının değerlendirilmesini de içerir. Bağımsız denetim sırasında temin ettiğimiz bağımsız denetim kanıtlarının, görüşümüzün oluşturulmasına yeterli ve uygun bir dayanak oluşturduğuna inanıyoruz. Görüş Görüşümüze göre, finansal tablolar, Derimod Konfeksiyon Ayakkabı Deri Sanayi ve Ticaret A.Ş.'nin 31 Aralık 216 tarihi itibarıyla finansal durumunu ve aynı tarihte sona eren hesap dönemine ait finansal performansını ve nakit akışlarını Türkiye Muhasebe Standartları'na uygun olarak tüm önemli yönleriyle gerçeğe uygun bir biçimde sunmaktadır.

3 Dikkat çekilen husus; Şirket'in 31 Aralık 216 tarihinde sona eren yıla ait satışlarının %92'si (31 Aralık 215: %97), ortak kontrol ve yönetim ilişkisi içinde olduğu Derimod Deri Konfeksiyon Pazarlama Sanayi ve Ticaret A.Ş. ("Derimod Pazarlama") ve Deri-Mod Ltd'ye ("Derimod Rusya") yapılmıştır. Mevzuattan Kaynaklanan Diğer Yükümlülüklere İlişkin Rapor 612 sayılı Türk Ticaret Kanunu'nun ("TTK") 398'inci maddesinin dördüncü fıkrası uyarınca düzenlenen Riskin Erken Saptanması Sistemi ve Komitesi Hakkında Denetçi Raporu 1 Mart 217 tarihinde Şirket'in Yönetim Kurulu'na sunulmuştur. TTK'nın 42'nci maddesinin dördüncü fıkrası uyarınca; Şirket'in 1 Ocak 31 Aralık 216 hesap döneminde defter tutma düzeninin, finansal tablolarının, TTK ile Şirket esas sözleşmesinin finansal raporlamaya ilişkin hükümlerine uygun olmadığına dair önemli bir hususa rastlanmamıştır. TTK'nın 42'nci maddesinin dördüncü fıkrası uyarınca; Yönetim Kurulu tarafımıza denetim kapsamında istenen açıklamaları yapmış ve talep edilen belgeleri vermiştir. DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Member of DELOITTE TOUCHE TOHMATSU LIMITED Hasan Kılıç, SMMM Sorumlu Denetçi İstanbul, 1 Mart 217

4 Statement of Financial Position (Balance Sheet) Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of Financial Position (Balance Sheet) Assets [abstract] CURRENT ASSETS Cash and cash equivalents Trade Receivables Trade Receivables Due From Related Parties 7, Trade Receivables Due From Unrelated Parties Receivables Receivables Due From Related Parties 8, Receivables Due From Unrelated Parties Inventories Prepayments Prepayments to Unrelated Parties current assets SUB-TOTAL Total current assets NON-CURRENT ASSETS Financial Investments Receivables Receivables Due From Unrelated Parties Property, plant and equipment Intangible assets and goodwill Total non-current assets Total assets LIABILITIES AND EQUITY CURRENT LIABILITIES Current Borrowings Current Portion of Non-current Borrowings Trade Payables Trade Payables to Unrelated Parties Employee Benefit Obligations Payables Payables to Unrelated Parties Current tax liabilities, current Current provisions Current provisions for employee benefits SUB-TOTAL Total current liabilities NON-CURRENT LIABILITIES Long Term Borrowings Trade Payables Trade Payables To Unrelated Parties Non-current provisions Non-current provisions for employee benefits Deferred Tax Liabilities Total non-current liabilities Total liabilities EQUITY Equity attributable to owners of parent Issued capital Inflation Adjustments on Accumulated Comprehensive Income (Loss) that will not be Reclassified in Profit or Loss Gains (Losses) on Revaluation and Remeasurement Gains (Losses) Restricted Reserves Appropriated From Profits Prior Years' Profits or Losses Current Period Net Profit Or Loss Total equity Total Liabilities and Equity

5 Statement of Profit or Loss and Comprehensive Income Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of Profit or Loss and Comprehensive Income PROFIT (LOSS) Revenue Cost of sales GROSS PROFIT (LOSS) FROM COMMERCIAL OPERATIONS GROSS PROFIT (LOSS) General Administrative Expenses Marketing Expenses Income from Operating Activities Expenses from Operating Activities PROFIT (LOSS) FROM OPERATING ACTIVITIES Investment Activity Expenses PROFIT (LOSS) BEFORE FINANCING INCOME (EXPENSE) Finance costs PROFIT (LOSS) FROM CONTINUING OPERATIONS, BEFORE TAX Tax (Expense) Income, Continuing Operations Current Period Tax (Expense) Income Deferred Tax (Expense) Income PROFIT (LOSS) FROM CONTINUING OPERATIONS PROFIT (LOSS) Profit (loss), attributable to [abstract] Non-controlling Interests Owners of Parent Earnings per share [abstract] Earnings per share [line items] Basic earnings per share Basic Earnings (Loss) Per Share from Continuing Operations Sürdürülen Faaliyetlerden Pay Başına Kazanç,6,1 Diluted Earnings Per Share OTHER COMPREHENSIVE INCOME Comprehensive Income that will not be Reclassified to Profit or Loss Gains (Losses) on Revaluation of Property, Plant and Equipment Gains (Losses) on Remeasurements of Defined Benefit Plans Taxes Relating To Components Of Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Taxes Relating to Gains (Losses) on Revaluation of Property, Plant and Equipment Taxes Relating to Remeasurements of Defined Benefit Plans Comprehensive Income That Will Be Reclassified to Profit or Loss OTHER COMPREHENSIVE INCOME (LOSS) TOTAL COMPREHENSIVE INCOME (LOSS) Total Comprehensive Income Attributable to Non-controlling Interests Owners of Parent

6 Statement of cash flows (Indirect Method) Presentation Currency Nature of Financial Statements TL Footnote Reference Current Period Previous Period Statement of cash flows (Indirect Method) CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES Profit (Loss) Profit (Loss) from Continuing Operations Adjustments to Reconcile Profit (Loss) Adjustments for depreciation and amortisation expense 11, Adjustments for Impairment Loss (Reversal of Impairment Loss) Adjustments for Impairement Loss (Reversal of Impairment Loss ) of Receivables Adjustments for Impairment Loss (Reversal of Impairment Loss) of Inventories Adjustments for provisions Adjustments for (Reversal of) Provisions Related with Employee Benefits Adjustments for Interest (Income) Expenses Adjustments for Interest Income Adjustments for interest expense Deferred Financial Expense from Credit Purchases Unearned Financial Income from Credit Sales Adjustments for Tax (Income) Expenses Adjustments for losses (gains) on disposal of non-current assets Adjustments for Losses (Gains) Arised From Sale of Tangible Assets adjustments to reconcile profit (loss) Changes in Working Adjustments for decrease (increase) in trade accounts receivable Decrease (Increase) in Trade Accounts Receivables from Related Parties Decrease (Increase) in Trade Accounts Receivables from Unrelated Parties Adjustments for Decrease (Increase) in Receivables Related with Operations Decrease (Increase) in Related Party Receivables Related with Operations Decrease (Increase) in Unrelated Party Receivables Related with Operations Adjustments for decrease (increase) in inventories Decrease (Increase) in Prepaid Expenses Adjustments for increase (decrease) in trade accounts payable Increase (Decrease) in Trade Accounts Payables to Unrelated Parties Increase (Decrease) in Employee Benefit Liabilities Adjustments for increase (decrease) in other operating payables Increase (Decrease) in Operating Payables to Unrelated Parties Adjustments for Increase (Decrease) in Working Decrease (Increase) in Assets Related with Operations Cash Flows from (used in) Operations Interest paid Interest received Payments Related with Provisions for Employee Benefits Income taxes refund (paid) CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES Proceeds from sales of property, plant, equipment and intangible assets Proceeds from sales of property, plant and equipment Purchase of Property, Plant, Equipment and Intangible Assets Purchase of property, plant and equipment CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES Proceeds from borrowings Proceeds from Loans Proceeds From Issue of Debt Instruments 25.. Repayments of borrowings Loan Repayments

7 Interest paid NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS BEFORE EFFECT OF EXCHANGE RATE CHANGES Net increase (decrease) in cash and cash equivalents CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

8 Statement of changes in equity [abstract] Presentation Currency Nature of Financial Statements TL Equity Equity attributable to owners of parent [member] Footnote Reference Issued Inflation Adjustments on Balancing Account for Merger Additional Contribution Advance of Shareholders Treasury Shares Adjustments due to Cross-Ownership Share premiums or discounts Effects of Combinations of Entities or Businesses Under Common Control Put Option Revaluation Fund Related with Non-controlling Interests Share Based Payments Accumulated Gains (Losses) from Investments in Equity Instruments Gains/Losses on Revaluation and Remeasurement [member] Increases ( Decreases) on Revaluation of Property, Plant and Equipment Increases ( Decreases) on Revaluation of Intangible Assets Accumulated Comprehensive Income That Will Not Be Reclassified In Profit Or Loss Gains (Losses) on Remeasurements of Defined Benefit Plans Revaluation Increases ( Decreases) Gains (Losses) Due to Change in Fair Value of Financial Liability Attributable to Change in Credit Risk of Liability Gains (Losses) on Hedging Instruments that Hedge Investments in Equity Instruments Share Of Comprehensive İncome Of Associates And Joint Ventures Accounted for Using Equity Method that will not be Reclassified to Profit or Loss Exchange Differences on Translation Reserves Of Gains ( Losses) Exchange Differences on Translation Reserve Of Gains or Losses on Hedge Cash Flow Hedges Gains or Losses on Hedges of Net Investment in Foreign Operations Gains or Losses on Hedge Accumulated Comprehensive Income That Will Be Reclassified In Profit Or Loss Gains (Losses) on Revaluation and Reclassification Gains (Losses) on Remeasuring and/or Reclassification of Available-for-sale Financial Assets Gains (Losses) from Financial Assets Measured at Fair Value through Comprehensive Income Reserve of Remeasuring or Reclassification Adjustments Change in Value of Time Value of Options Change in Value of Forward Elements of Forward Contracts Change in Value of Foreign Currency Basis Spreads Share of Comprehensive Income of Associates and Joint Ventures Accounted for Using Equity Method that will be Reclassified to Profit or Loss Gains ( Losses ) Restricted Reserves Appropriated From Profits [member] equity interest [ member ] reserves [ member ] Advance Dividend Payments (Net) Retained Earnings Prior Years' Profits or Losses Net Profit or Loss Non-controlling interests [ member] Statement of changes in equity [abstract] Statement of changes in equity [line items] Equity at beginning of period Adjustments Related to Accounting Policy Changes Adjustments Related to Required Changes in Accounting Policies Adjustments Related to Voluntary Changes in Accounting Policies Adjustments Related to Errors Restatements Restated Balances Transfers Total Comprehensive Income (Loss) Profit (loss) Comprehensive Income (Loss) Issue of equity Decrease Advance Effect of Merger or Liquidation or Division Effects of Business Combinations Under Common Control Advance Dividend Payments Previous Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through Share-Based Payment Transactions Acquisition or Disposal of a Subsidiary Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Transactions with noncontrolling shareholders Increase through Contributions by Owners Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Forward Elements of Forward Contracts and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period Statement of changes in equity [abstract] Statement of changes in equity [line items] Equity at beginning of period Adjustments Related to Accounting Policy Changes Adjustments Related to Required Changes in Accounting Policies Adjustments Related to Voluntary Changes in Accounting Policies Adjustments Related to Errors Restatements Restated Balances Transfers Total Comprehensive Income (Loss) Profit (loss) Comprehensive Income (Loss) Issue of equity Decrease Advance Effect of Merger or Liquidation or Division Effects of Business Combinations Under Common Control Advance Dividend Payments

9 Current Period Dividends Paid Decrease through Distributions to Owners Increase (Decrease) through Treasury Share Transactions Increase (Decrease) through Share-Based Payment Transactions Acquisition or Disposal of a Subsidiary Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity Transactions with noncontrolling shareholders Increase through Contributions by Owners Amount Removed from Reserve of Cash Flow Hedges and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Time Value of Options and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Forward Elements of Forward Contracts and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which Fair Value Hedge of Foreign Currency Basis Spreads and Included in Initial Cost or Carrying Amount of Non-Financial Asset (Liability) or Firm Commitment for which fair Value Hedge Increase (decrease) through other changes, equity Equity at end of period