PATTERN S.P.A.
Direction and coordination BO.MA. Holding S.r.l.
FINANCIAL STATEMENTS AT 31 DECEMBER 2022
registered office in Collegno, via Italia 6/a
authorized share capital € 1,436,292.90 of which € 1,426,292.90 subscribed and paid up
listed with the Turin Company Register no. 10072750010 tax code
R.E.A. no. 1103664
PATTERN S.P.A. | |
CONTENTS | |
INTRODUCTION | 5 |
COMPANY OVERVIEW | 5 |
COMPOSITION OF CORPORATE BODIES | 6 |
NOTICE OF CALL OF ORDINARY AND EXTRAORDINARY SHAREHOLDERS' MEETING | 7 |
LETTER TO SHAREHOLDERS AND STAKEHOLDERS | 11 |
SHAREHOLDER BASE | 13 |
PATTERN GROUP AND ITS HISTORY | 14 |
PATTERN GROUP IN FIGURES: 2022 HIGHLIGHTS | 15 |
CORPORATE STRUCTURE OF THE GROUP | 16 |
PATTERN SHARE PERFORMANCE IN 2022 | 17 |
DIRECTORS' REPORT ON OPERATIONS AT 31 DECEMBER 2022 | 18 |
MARKET SCENARIO | 19 |
MEDIUM-TERM STRATEGY | 21 |
SIGNIFICANT EVENTS IN THE PERIOD | 23 |
GROUP CAPITAL EXPENDITURE | 26 |
GROUP OPERATING AND FINANCIAL SITUATION | 27 |
OPERATING AND FINANCIAL SITUATION OF PATTERN SPA | 37 |
ACTIVITIES CARRIED OUT THROUGH SUBSIDIARIES; DEALINGS WITH SUBSIDIARIES, ASSOCIATES, PARENTS AND | |
"AFFILIATES" | 43 |
MAIN RISKS AND UNCERTAINTIES TO WHICH THE GROUP IS EXPOSED | 44 |
ENVIRONMENTAL IMPACT OF OPERATIONS | 47 |
EMPLOYEES AND IT SYSTEMS | 48 |
RESEARCH AND DEVELOPMENT | 50 |
TREASURY SHARES AND SHARES OF PARENT COMPANIES | 51 |
FINANCIAL DERIVATIVES | 51 |
BRANCH OFFICES | 51 |
INTRAGROUP AND RELATED PARTY TRANSACTIONS | 51 |
CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2022 | 52 |
CONSOLIDATED STATEMENT OF FINANCIAL POSITION | 53 |
CONSOLIDATED INCOME STATEMENT | 56 |
CONSOLIDATED STATEMENT OF CASH FLOWS | 58 |
ACQUISITION OF INVESTMENTS IN SUBSIDIARIES | 60 |
EXPLANATORY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AT 31/12/2022 | 61 |
Financial statements at 31 December 2022 | Page2 |
PATTERN S.P.A. | ||
FOREWORD | 61 | |
CONSOLIDATION SCOPE | 61 | |
1. CONSOLIDATION PRINCIPLES | 73 | |
2. PREPARATION STANDARDS | 73 | |
3. VALUATION CRITERIA | 75 | |
4. ANALYSIS OF AND COMMENTS ON THE MAIN ITEMS OF THE CONSOLIDATED FINANCIAL STATEMENTS | 85 | |
STATEMENT OF FINANCIAL POSITION | 85 | |
INCOME STATEMENT | 109 | |
5. OTHER INFORMATION | 113 | |
HEADCOUNT | 113 | |
FEES TO THE DIRECTORS AND STATUTORY AUDITORS | 113 | |
FEES TO THE INDEPENDENT AUDITORS | 113 | |
GUARANTEES, COMMITMENTS AND CONTINGENT LIABILITIES | 113 | |
TRANSACTIONS WITH RELATED PARTIES | 114 | |
AGREEMENTS NOT RESULTING FROM THE STATEMENT OF FINANCIAL POSITION | 115 | |
SIGNIFICANT EVENTS AFTER THE REPORTING PERIOD OF THE CONSOLIDATED FINANCIAL STATEMENTS | 115 | |
OUTLOOK FOR THE YEAR | 115 | |
FINANCIAL DERIVATIVES PURSUANT TO ARTICLE 2427-BIS OF THE ITALIAN CIVIL CODE | 115 | |
ANNEXES TO THE CONSOLIDATED FINANCIAL STATEMENTS | 117 | |
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (ANNEX A) | 117 | |
RECONCILIATION BETWEEN PARENT COMPANY EQUITY AND RESULTS AND CONSOLIDATED EQUITY AND | ||
RESULTS (ANNEX B) | 118 | |
CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND INCOME STATEMENT SHOWING THE CHANGES IN | ||
THE YEAR (ANNEX C) | 119 | |
ANALYTICAL CONSOLIDATED STATEMENT OF FINANCIAL POSITION (ANNEX D) | 122 | |
FINANCIAL STATEMENTS AT 31 DECEMBER 2022 | 127 | |
STATEMENT OF FINANCIAL POSITION | 128 | |
INCOME STATEMENT | 131 | |
STATEMENT OF CASH FLOWS, INDIRECT METHOD | 133 | |
EXPLANATORY NOTES TO THE FINANCIAL STATEMENTS AT 31/12/2022 | 135 | |
FOREWORD | 135 | |
PART I: GENERAL PRINCIPLES | 136 | |
PART II: PRINCIPLES FOR THE PREPARATION OF THE FINANCIAL STATEMENTS | 136 | |
PART III: ACCOUNTING AND VALUATION CRITERIA | 137 | |
PART IV: REVIEW OF INDIVIDUAL ITEMS | 146 | |
Notes - Assets | 146 | |
Financial statements at 31 December 2022 | Page3 |
PATTERN S.P.A. | |
Notes - Liabilities and equity | 158 |
Notes, income statement | 169 |
PART V: ADDITIONAL INFORMATION | 177 |
Headcount | 177 |
Fees, advances and receivables granted to directors and statutory auditors and commitments undertaken on | |
their behalf | 177 |
Fees to the Auditor or to the Independent Auditors | 177 |
Categories of shares issued by the company | 178 |
Securities issued by the company | 178 |
Details of other financial instruments issued by the company | 178 |
Commitments, guarantees and contingent liabilities not resulting from the statement of financial position178 | |
Assets and loans allocated for a specific transaction | 179 |
Transactions with related parties | 179 |
Agreements not resulting from the statement of financial position | 179 |
Significant events after year end | 179 |
Entities that prepare the financial statements of the larger/smaller body of entities they are part of as | |
subsidiaries | 180 |
Reclassified statement of financial position | 180 |
Financial derivatives pursuant to Article 2427-bis of the Italian Civil Code | 181 |
Summary of the financial statements of the company exercising direction and coordination | 181 |
Information pursuant to Article 1, paragraph 125, of Law no. 124 of 4 August 2017 | 182 |
Proposed allocation of profit or coverage of losses | 182 |
BOARD OF STATUTORY AUDITORS' REPORT
INDEPENDENT AUDITORS' REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS
INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS
Financial statements at 31 December 2022 | Page4 |
PATTERN S.P.A.
INTRODUCTION
COMPANY OVERVIEW
Registered office
PATTERN S.P.A.
registered office in via Italia 6/a 10093 - Collegno (TO) - Italy Tel. 011/4531597
Legal data
Joint stock company listed on Euronext Growth Milan
Authorized share capital € 1,436,292.90, of which € 1,426,292.90 subscribed and paid up, tax code, VAT no. and registration number with the Turin Company Register: 10072750010
R.E.A. of Turin no. 1103664
Direction and coordination:
BO.MA. Holding S.r.l.
Registered office in Via Ottavio Assarotti 10 10122 - Turin (TO) - Italy
Tax Code and VAT number: 12067380019
Financial statements at 31 December 2022 | Page5 |
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Pattern S.p.A. published this content on 09 May 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 10 May 2023 07:26:07 UTC.