2025-01-01 2025-12-31 2026-04-02 SprFinJednostkaInnaWZlotych 2 ROCCA S.A. PL LUBUSKIE Zielona Góra Zielona Góra Św.Jadwigi 1 11 Zielona Góra 65-065 1 4120Z 5981498389 0000262118 2025-01-01 2025-12-31 2 1 1 2 Metoda wyceny aktywów i pasywów L.p. Wyszczególnienie Nowe zasady wyceny 1. Wartości niematerialne i prawne Ceny nabycia lub kosztu wytworzenia lub wartości po aktualizacji pomniejszonej o odpisy amortyzacyjne, a także o odpisy z tytułu trwałej utraty wartości 2. Rzeczowy majątek trwały 1. Środki trwałe 2. Środki trwałe w budowie(dawniej -inwestycje rozpoczęte) Ceny nabycia lub kosztu wytworzenia lub wartości po aktualizacji pomniejszyć o odpisy amortyzacyjne Wg ceny nabycia lub kosztu wytworzenia pomniejszonej o odpisy z tytułu trwałej utraty 3. Należności długoterminowe W kwocie wymagającej zapłaty z zachowaniem ostrożności 4. Inwestycje długoterminowe (finansowy majątek firmy) Wg ceny nabycia pomniejszonej o odpisy z tytułu trwałej utraty wartości 5. Długoterminowe rozliczenia międzyokresowe Wg wartości nominalnej Aktywa obrotowe 1. Zapasy Wg ceny zakupu (w przypadku importu powiększony o obciążenie ) wytworzenia nie wyższych od ich cen sprzedaży netto na dzień bilansowy 2. Należności krótkoterminowe W kwocie wymagającej zapłaty z zachowaniem ostrożności 3. Inwestycje krótkoterminowe: W tym należności (wierzytelności) udzielone pożyczki Wg ceny rynkowej , a krótkoterminowe inwestycje dla których nie istnieje aktywny rynek w inny sposób określonej wartości godziwej W kwocie wymagającej zapłaty z zachowaniem ostrożności 4. Środki pieniężne Wg wartości nominalnej 5. Krótkotrwałe rozliczenia międzyokresowe Wg wartości nominalnej Pasywa I. Kapitały własne Wg wartości nominalnej II. Zobowiązania i zabezpieczenia na zobowiązania 1. Rezerwy na zobowiązania W uzasadnionej wiarygodnie oszacowanej wartości 2. Zobowiązania krótkoterminowe i długoterminowe W kwocie wymagającej zapłaty przy czym zobowiązania finansowe, których uregulowanie zgodnie z umową następuje drogą wydania aktywów finansowych innych niż środki pieniężne lub wymiany na instrumenty finansowe- wg wartości godziwej 3. Rozliczenia międzyokresowe Wg wartości nominalnej Należności i zobowiązania 1. Należności Kursy kupna waluty stosowany w tym dniu poprzez główny bank, z którego usług jednostka korzysta, nie wyższy jednak niż średni kurs NBP 2. Zobowiązania Kursy kupna waluty stosowany w tym dniu poprzez główny bank, z którego usług jednostka korzysta, nie wyższy jednak niż średni kurs NBP 3. Środki pieniężne na rachunku walutowym Kursy kupna waluty stosowany w tym dniu poprzez bank, z którego usług jednostka korzysta, nie wyższy jednak niż średni kurs NBP Pomiar wyniku finansowego - kalkulacyjny Sprawozdanie finansowe sporządzone zostało bez zastosowania uproszczeń zgodnie z załącznikiem nr 1 UoR i składa się z: a) wprowadzenia do sprawozdania finansowego b) bilansu c) rachunku zysków i strat w wer. kalkulacyjnej d) rachunku przepływów środków pieniężnych e) zestawienia zmian w kapitale własnym f) dodatkowych informacji i objaśnień g) rozliczenia różnicy pomiędzy podstawą opodatkowania podatkiem dochodowym, a wynikiem finansowym 1.00 1 2660451.76 3083286.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2660451.76 3083286.54 1176724.88 1186234.51 0.00 26606.00 765355.16 748258.79 0.00 0.00 411369.72 411369.72 0.00 0.00 44163.19 313106.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 44163.19 313106.07 126.31 126.31 126.31 126.31 0.00 0.00 44036.88 99329.76 0.00 213650.00 0.00 0.00 1436848.80 1581163.51 1436848.80 1581163.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 86118.35 335332.97 0.00 0.00 0.00 0.00 86118.35 335332.97 0.00 0.00 1350730.45 1245830.54 1350730.45 1245830.54 0.00 0.00 0.00 0.00 0.00 0.00 2714.89 2782.45 0.00 0.00 0.00 0.00 2660451.76 3083286.54 1220283.07 1662587.05 517250.00 517250.00 1145337.05 1379673.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -442303.98 -234336.03 0.00 0.00 1440168.69 1420699.49 16579.53 13287.92 0.00 0.00 3979.53 2287.92 0.00 0.00 3979.53 2287.92 12600.00 11000.00 0.00 0.00 12600.00 11000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1423589.16 1407411.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1423589.16 1407411.57 885219.80 859451.09 0.00 0.00 0.00 0.00 514479.31 525332.61 514479.31 525332.61 0.00 0.00 15000.00 15000.00 0.00 0.00 5118.71 4259.09 3771.34 3368.78 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1190.00 0.00 0.00 0.00 0.00 0.00 1190.00 0.00 922.40 0.00 0.00 0.00 0.00 0.00 922.40 0.00 267.60 0.00 0.00 272056.72 264486.33 -272056.72 -264218.73 1.30 12520.87 0.00 5685.76 0.00 0.00 0.00 0.00 1.30 6835.11 59358.08 12129.11 0.00 0.00 26606.00 0.00 32752.08 12129.11 -331413.50 -263826.97 9235.38 56132.69 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9235.38 36188.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19944.56 120125.86 26641.75 25879.88 26257.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 94245.98 384.00 -442303.98 -234336.03 0.00 0.00 0.00 0.00 -442303.98 -234336.03 1662587.05 1896923.08 0.00 0.00 0.00 0.00 1602895.48 1896231.51 517250.00 517250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 517250.00 517250.00 1379673.08 1837231.51 -234336.03 -457558.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 234336.03 457558.43 234336.03 457558.43 - koszty emisji akcji 0.00 0.00 1145337.05 1379673.08 0.00 0.00 - zmiany przyjętych zasad (polityki) rachunkowści 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -234336.03 -457558.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - przeks.na kapitał rezerwowy 0.00 0.00 - pokrycie straty z lat ubiegłych 0.00 0.00 0.00 0.00 234336.03 457558.43 0.00 0.00 0.00 0.00 234336.03 457558.43 0.00 0.00 - przeniesienie straty z lat ubiegłych do pokrycia 0.00 0.00 234336.03 457558.43 - polrycie straty z lat ubiegłych z kapitału zapasow. 234336.03 457558.43 0.00 0.00 0.00 0.00 -442303.98 -234336.03 0.00 0.00 442303.98 234336.03 0.00 0.00 1220283.07 1662587.05 1220283.07 1662587.05 -442303.98 -234336.03 288865.06 -805630.47 0.00 2809.27 0.00 0.00 16644.50 -9930.38 0.00 0.00 3291.61 2287.92 9509.63 -679698.40 268942.88 -46743.30 -9591.12 -75060.41 67.56 704.83 0.00 0.00 -153438.92 -1039966.50 258450.00 375900.00 0.00 0.00 0.00 0.00 258450.00 375900.00 6700.00 0.00 - zbycie aktywów finansowych 0.00 0.00 - dywidendy i udziały w zyskach 0.00 0.00 - spłata udzielonych pożyczek długoterminowych 0.00 0.00 - odsetki 6700.00 0.00 - inne wpływy z aktywów finansowych 0.00 0.00 251750.00 375900.00 0.00 0.00 0.00 0.00 251750.00 375900.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - nabycie aktywów finansowych 0.00 0.00 - udzielone pożyczki długoterminowe 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 258450.00 375900.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 111.20 214.00 0.00 0.00 0.00 0.00 0.00 0.00 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