• CD PROJEKT Group - Selected financial data translated into EUR
  • Table of contents
  • Interim condensed consolidated income statement
  • Interim condensed consolidated statement of comprehensive income
  • Interim condensed consolidated statement of financial position
  • Interim condensed statement of changes in consolidated equity
  • Interim condensed consolidated statement of cash flows
  • General information
  • Presentation of the Group
    • Subsidiaries
  • Consolidation policies
    • Consolidated companies
    • Subsidiaries
  • Basis of preparation of the interim condensed consolidated financial statements
  • Going concern assumption
  • Compliance with the International Financial Reporting Standards
    • Amendments to standards or interpretations effective from 1 January 2022 applicable and adopted by the Group
    • Standards published and endorsed by the EU which are not yet effective and their impact on the Group’s financial statements
    • Standards and interpretations adopted by the IASB but not yet endorsed by the EU
  • Functional currency and presentation currency
    • Functional currency and presentation currency
    • Transactions and balances
  • Comparability of the financial statements and consistency of accounting policies
    • Presentation changes
  • Audit by the registered auditor
  • Operating segments
    • Presentation of the financial statements taking into account operating segments
    • Description of differences in the basis for determining segments and the profit or loss of a segment compared with the last annual consolidated financial statements
    • Information on individual operating segments
    • Consolidated income statement by segments for the period from 01.07.2022 to 30.09.2022
    • Consolidated income statement by segments for the period from 01.01.2022 to 30.09.2022
    • Consolidated income statement by segments for the period from 01.07.2021 to 30.09.2021
    • Consolidated income statement by segments for the period from 01.01.2021 to 30.09.2021
    • Consolidated statement of financial position by segments as at 30.09.2022
    • Consolidated statement of financial position by segments as at 30.06.2022
    • Consolidated statement of financial position by segments as at 31.12.2021*
    • Operating segments
    • CD PROJEKT RED
    • GOG.COM
    • Description of the Issuer’s major achievements or failures in the third quarter of 2022 by operating segments
    • CD PROJEKT RED
    • GOG.COM
    • Other events
    • Factors affecting the Group’s future performance
    • Impact of the political and economic situation in Ukraine on sales during the reporting period
    • Impact on sales
    • Risks associated with the current political and economic situation in Ukraine
    • Seasonality or cyclicality of the Group’s operations
    • CD PROJEKT RED
    • GOG.COM
    • Key customers
    • Note 1. Description of those items affecting assets, liabilities, equity, net profit or loss and cash flows which are not typical in terms of their type, size and impact
    • Note 2. Property, plant and equipment
    • Changes in property, plant and equipment (by category) for the period 01.01.2022 – 30.09.2022 *
    • Amounts of contractual commitments to purchase property, plant and equipment in the future
    • Right-of-use assets relating to property, plant and equipment
    • Note 3. Intangible assets and expenditure on development projects
    • Changes in intangible assets and expenditure on development projects for the period 01.01.2022 – 30.06.2022
    • Amounts of contractual commitments to purchase intangible assets in future
    • Note 4. Goodwill
    • Note 5. Investment properties
    • Change in investment properties for the period 01.01.2022 – 30.09.2022*
    • Contractual liabilities on purchase of investment properties
    • Note 6. Inventories
    • Change in inventory write-downs
    • Note 7. Trade and other receivables
    • Change in write-downs of receivables
    • Current and overdue trade receivables as at 30.09.2022
    • Other receivables
    • Note 8. Other financial assets
    • Note 9. Prepayments and deferred costs
    • Note 10. Deferred income tax
    • Deductible temporary differences underlying the deferred tax asset
    • Taxable temporary differences underlying the deferred tax provision
    • Net deferred tax asset/provision
    • Income tax expense recognized in the income statement
    • Note 11. Provision for retirement and similar benefits
    • Note 12. Other provisions
    • Change in other provisions
    • Note 13. Other liabilities
    • Note 14. Deferred income
    • Note 15. Information on financial instruments
    • Fair values and hierarchy of specific classes of financial instruments
    • Financial assets – classification and measurement
    • Financial liabilities – classification and measurement
    • Note 16. Sales revenue
    • Sales revenue – geographical structure 2022**
    • Sales revenue – geographical structure 2021**
    • Sales revenue – by type of production
    • Sales revenue – by distribution channel
    • Note 17. Operating expenses
    • Note 18. Other operating income and expenses
    • Other operating income
    • Other operating expenses
    • Note 19. Finance income and costs
    • Finance income
    • Finance costs
    • Note 20. Leases of low-value assets and short-term leases
    • Note 21. Issue, redemption and repayment of debt and equity securities
    • Issue of debt securities
    • Issue of equity securities
    • Note 22. Dividend paid (or declared) and received
    • Note 23. Transactions with related entities
    • Terms and conditions of transactions with related entities
    • Transactions with related entity after consolidation eliminations
    • Note 24. Unpaid loans or defaults on loan agreements in cases where no corrective measures were adopted by the balance sheet date
    • Note 25. Changes in contingent liabilities or contingent assets which occurred after the end of the last financial year
    • Contingent liabilities in respect of guarantees, sureties and collateral
    • Note 26. Changes in the structure of the Group and Group companies during the reporting period
    • Note 27. Agreements that may result in future changes in the proportions of shares held by shareholders and bondholders
    • Note 28. Tax settlements
    • Note 29. Explanations to the condensed consolidated statement of cash flows
    • Note 30. Cash flows and non-monetary changes resulting from changes in liabilities in financing activities
    • Note 31. Post balance sheet date events
    • Litigation pending
  • Shareholding structure
    • Shareholders holding directly or indirectly through subsidiaries at least 5% of the total number of votes at the Parent Company’s General Shareholders Meeting as at the date of publication of the quarterly report
    • Changes in the shareholding structure of the Parent Company
    • Parent Company’s shares held by members of the Management and Supervisory Boards
    • Changes in the number of shares held by members of the Management and Supervisory Boards*
  • Reference to published estimates
  • Interim condensed separate income statement
  • Interim condensed separate statement of comprehensive income
  • Interim condensed separate statement of financial position
  • Interim condensed separate statement of changes in equity
  • Interim condensed separate statement of cash flows
    • Explanations to the condensed separate statement of cash flows
  • Comparability of the financial statements and consistency of accounting policies
    • Changes in accounting policies
    • Presentation changes
  • Notes to the separate financial statements of CD PROJEKT S.A.
    • A. Deferred tax
    • Deductible temporary differences underlying the deferred tax asset
    • Taxable temporary differences underlying the deferred tax provision
    • Net deferred tax asset/provision
    • Income tax expense recognized in the income statement
    • B. Other provisions
    • Change in other provisions
    • C. Goodwill
    • D. Business combinations
    • E. Dividend paid (or declared) and received
    • F. Trade and other receivables
    • Changes in write-downs of receivables
    • Current and overdue trade receivables as at 30.09.2022
    • Other receivables
    • G. Information on financial instruments
    • Fair values and hierarchy of specific classes of financial instruments
    • Financial assets – classification and measurement
    • Financial liabilities – classification and measurement
    • H. Transactions with related entities
  • Statement of the Management Board of the Parent Company
    • On the fairness of preparation of the interim condensed consolidated financial statements
    • The entity authorized to review the fairness of preparation of interim condensed consolidated financial statements
  • Approval of the financial statements