Main items of financial statements
| EUR thousand | Company‘s | Group‘s | ||
| 9M 2021 | 9M 2022 | 9M 2021 | 9M 2022* | |
| Non-current assets | 98,236 | 98,912 | 91,514 | 97,566 |
| Current assets | 10,930 | 3,890 | 19,809 | 164,264 |
| Equity | 103,137 | 97,906 | 103,87 | 98,041 |
| Non-current liabilities | 2,620 | 1,099 | 4,851 | 13,018 |
| Current liabilities | 3,409 | 3,797 | 3,185 | 150,771 |
| Result before taxes | 20,601 | (18,053) | 20,931 | (18,489) |
| Net result | 19,418 | (16,195) | 19,446 | (16,149) |
| Net result attributable to holders of the parent Company | – | – | 19,418 | (16,195) |
*The acquired life insurance business is consolidated in the Group’s balance sheet as at 30.09.2022. Therefore, the numbers of the assets and liabilities have increased. The final decision whether to consolidate or not the life insurance business will be taken at the time of issue of annual reports for 2022 upon receipt of the auditor’s confirmation regarding the compliance of such decision with the requirements of the accounting standards. The accounting of business combination has not been completed, therefore, its impact is not reflected in the Group’s numbers for 9 months of 2022.
Calculation of the net asset value of Invalda INVL
| EUR thousand | Evaluation criteria | 30/09/2021 | 30/09/2022 |
| Investment into asset management and life insurance business | Equity method | 18,733 | 63,715 |
| Other investments | Fair value | 80,819 | 35,121 |
| Receivables | Book value | 5,154 | 3,363 |
| Other assets | Book value | 114 | 280 |
| Cash and cash equivalents | Book value | 4,346 | 323 |
| Total assets | Book value | 109,166 | 102,802 |
| Liabilities | Book value | (6,029) | (4,896) |
| Net asset value | Book value | 103,137 | 97,906 |
| Net asset value per share | Book value | 8,78 | 8,28 |