JD SPORTS FASHION PLC
GB · esercizio 2022 · chiuso il 2023-01-28 · importi in GBP · tutte le identità verificate
Tutti i bilanci di JD SPORTS FASHION PLC — altri esercizi: 2025202420232021
Chi è
Testo dell'emittente, citato dal deposito senza modifiche né traduzione. ESEF non contiene una classificazione settoriale: quello che segue è quanto la società dichiara di sé nelle informazioni di identificazione previste dallo IAS 1.138.
| Attività e operazioniifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities · lingua dichiarata en · dal deposito del 2026-01-31 | I. Goods Sold Through Retail StoresIn the case of goods sold through retail stores, revenue is recognised when goods are sold, meaning theperformance obligation of the transaction has been satisfied, less provision for returns, and discounts applied. A separate right of return asset is recognised. Accumulated experience is used to estimate and provide for such returns at the time of the sale. Therefund liability due to customers on return of their goods isrecognised in a separate refund liability category. Retail sales are typically paid by cash, debit card or credit card. For online sales, performance obligations are deemed to be satisfied when the goods are delivered to the customer.For online click and collect orders, where the customer pays online but collects in store, performance obligations are deemed to be satisfied when the goods are collected by the customer. JD StatusJD Cash issued by the Group when a JD Status customer purchases goods is a separate performance obligation providing amaterial right to a future discount. The total sales price of goods is allocated to JD Cash and goods sold based on their relative standalone selling prices. The amount allocated to JD Cash is provided for as a contract liability in trade and other payables. This deferred income is then recognised when JD Cash is used bythe JD Status member.II. Wholesale RevenueWholesale revenue is recognised when goods are dispatched, meaning that the performance obligations have been met and control over a product has passed to thecustomer. In some instances, goods are sold with a right of return. Where wholesale goods are sold with a right of return,aprovision is made to estimate the expected level of returns based on accumulated experience and historical rates. The refund liability due to customers on returnof their goods is recognised in a separate refund liability category. Wholesale sales are either settled by cashreceived inadvanceofthe goods being dispatched or made on agreed credit terms.III. Subscription and Joining Fee RevenueRevenue from the sale of fitness and leisure club memberships is recognised in the period the membership relates to. This revenue is recognised over time, on a straight-line basis over the expected duration of the membership. For new club openings, memberships are sold and joining fees are collected in the period before the new club is opened. Membership income received inadvance of the club opening is deferred until the club isopen and then recognised on an accruals basis over the related membership period. IV. Gift CardsThe initial sale of a gift card is treated as an exchange of tender, with the revenue recognised when the cards are redeemed bythecustomer. Revenue from gift card breakage is recognised when the likelihood of the customer utilising the gift card becomes remote. The liability relating to gift cards not yet redeemed is included within other payables and accrued expenses.Cost of SalesCost of sales comprises the direct costs attributable to goods sold during the period. This includes:– Purchase cost of inventory, net of supplier rebates, marketing contributions and discounts, together with directly attributable costs incurred in bringing inventory to its present location and condition;– Inventory shrinkage and stock losses recognised during the period;– Inventory provisions and movements in provisions for obsolescence and markdowns; and– Inbound freight, import duties and other logistics costs associated with transporting goods to the Group’s distribution centres and retail stores. See note 41 for further details on this.Supplier rebates, discounts and marketing contributions received from suppliers are recognised as a reduction in cost of sales where it is probable that the amounts will be received and can be measured reliably.Costs that are not directly attributable to bringing inventory to its present location and condition are recognised within operating expenses and are not included in |
| Sede principale dell'attivitàifrs-full:PrincipalPlaceOfBusiness · lingua dichiarata en · dal deposito del 2026-01-31 | United Kingdom |
| Domicilioifrs-full:DomicileOfEntity · lingua dichiarata en · dal deposito del 2026-01-31 | United Kingdom |
| Paese di costituzioneifrs-full:CountryOfIncorporation · lingua dichiarata en · dal deposito del 2026-01-31 | United Kingdom |
| Forma giuridicaifrs-full:LegalFormOfEntity · lingua dichiarata en · dal deposito del 2026-01-31 | Plc |
| Capogruppo ultimaifrs-full:NameOfUltimateParentOfGroup · lingua dichiarata en · dal deposito del 2026-01-31 | Pentland Group Limited |
| Controllanteifrs-full:NameOfParentEntity · lingua dichiarata en · dal deposito del 2026-01-31 | JD Sports Fashion Plc |
Stato patrimoniale
| Voce canonica | GBP |
|---|---|
| Attività non correnti ifrs-full:NoncurrentAssets | 4 392 100 000 |
| Attività correnti ifrs-full:CurrentAssets | 2 676 500 000 |
| Totale attivo ifrs-full:Assets | 7 068 600 000 |
| Patrimonio netto del gruppo ifrs-full:EquityAttributableToOwnersOfParent | 1 926 000 000 |
| Interessenze di minoranza ifrs-full:NoncontrollingInterests | 413 600 000 |
| Patrimonio netto ifrs-full:Equity | 2 339 600 000 |
| Passività non correnti ifrs-full:NoncurrentLiabilities | 2 842 100 000 |
| Passività correnti ifrs-full:CurrentLiabilities | 1 886 900 000 |
| Totale passivo ifrs-full:Liabilities | 4 729 000 000 |
Conto economico
| Voce canonica | GBP |
|---|---|
| Ricavi ifrs-full:Revenue | 10 125 000 000 |
| Costo del venduto ifrs-full:CostOfSales | 5 285 300 000 |
| Margine lordo ifrs-full:GrossProfit | 4 839 700 000 |
| Risultato operativo ifrs-full:ProfitLossFromOperatingActivities | 509 800 000 |
| Risultato ante imposte ifrs-full:ProfitLossBeforeTax | 440 900 000 |
| Imposte ifrs-full:IncomeTaxExpenseContinuingOperations | 214 200 000 |
| Risultato netto ifrs-full:ProfitLoss | 226 700 000 |
| di cui gruppo ifrs-full:ProfitLossAttributableToOwnersOfParent | 142 500 000 |
| di cui minoranze ifrs-full:ProfitLossAttributableToNoncontrollingInterests | 84 200 000 |
Verifiche contabili
Ogni prospetto è controllato contro le identità che lo definiscono. Il risultato è mostrato qui che sia positivo o negativo.
| Identità | Esito |
|---|---|
| attivo = correnti + non correnti | verificata |
| attivo = patrimonio netto + passivo, sommati da noi | verificata |
| patrimonio = gruppo + minoranze | verificata |
| passivo = correnti + non correnti | verificata |
| margine lordo = ricavi − costo del venduto | verificata |
| risultato = gruppo + minoranze | verificata |
| risultato netto = ante imposte − imposte | verificata |
Provenienza
Ogni riga porta sotto l'etichetta il concetto della tassonomia IFRS da cui il valore è
stato preso, così com'è nel deposito originale. Il deposito è identificato da
213800HROV6Y9MUU8375-2023-01-28-ESEF-GB-0.
Apri la relazione depositata — il documento originale su filings.xbrl.org, da cui ogni numero di questa pagina è stato letto.