AMOT, POSREDNIŠTVO IN TRGOVINA D.O.O.Finance in poslovna tveganja

Računovodski izkazi v tem poročilu so sestavljeni po določilih Zakona o gospodarskih družbah (Ur.l. RS, št.42/06, odslej ZGD-1 )

in na osnovi Slovenskih računovodskih standardov 2016 , odslej SRS, ki jih je izdal Slovenski inštitut za revizijo.

Pri tem so upoštevane temeljne računovodske predpostavke upoštevanja nastanka poslovnih dogodkov in časovne neomejenosti delovanja.

Kakovostne značilnosti računovodskih izkazov in s tem tudi celotnega računovodenja so predvsem razumljivost, ustreznost, zanesljivost in primerljivost.

Računovodski izkazi so sestavljeni v eurih.

1.Čisti prihodki od prodaje so izkazani po zaračunani prodaji na domačem in tujem trgu.

2.Opredmetena osnovna sredstva in neopredmetena osnovna sredstva so ob začetnem pipoznavanju ovrednotena po nabavni vrednosti.

Sestavljajo jih njihova nakupna cena, uvozne in nevračljive nakupne dajatve ter stroški, ki jih je mogoče pripisati neposredno njihovi

usposodobitvi za nameravano uporabo. Za obračun amortizacije opredmetenih osnovnih sredstev in neopredmetenih osnovnih sredstev

bomo uporabljali metodo enakomernega časovnega amortiziranja.

3.Podjetje ni opravilo posebnega prevrednotenja, ker posamezne ekonomske kategorije izkazujejo realno vrednost.

4.Podjetje vrednoti zaloge po FIFO metodi.

5.Za postavke izražene v tuji valuti podjetje za preračun v evre uporablja srednji tečaj Banke Slovenije.

6.Podjetje ni udeleženo v kapitalu druge družbe in ni družbenik druge družbe.

7.Podjetje ni pridobilo lastnih deležev.

8.Podjetje nima sredstev v finančnem najemu.

9.Podjetje na dan bilanciranja med sredstvi ne izkazuje naložbenih nepremičnin.

10.Podjetje na dan bilanciranja med viri sredstev izkazuje dolgoročne rezervacije za dana jamstva, nima pa pasivnih časovnih razmejitev.

11.Poslovni izid izračunan na podlagi splošnega prevrednotenja zaradi rasti cen življenskih stroškov

se bistveno ne razlikuje od izkazanega v računovodskem izkazu poslovnega izida.

12. Podjetje je imelo v letu 2025 1.677.392,48 EUR čistega dobička.

13. Podjetje nameni ustvarjeni dobiček za izplačilo lastnikom.

TRANSLATED-PREVEDENO

The financial statements in this report have been drawn up in accordance with the provisions of the Companies Act (Ur. l. RS, no. 42/06, henceforth ZGD-1)

and based on Slovenian Accounting Standards 2016, henceforth SRS, issued by the Slovenian Audit Institute.

In doing so, the basic accounting assumptions of taking into account the occurrence of business events and the time limit of operation are taken into account.

The quality characteristics of financial statements, and thus of the entire accounting system, are above all comprehensibility, relevance, reliability and comparability.

The financial statements are drawn up in euros.

1. Net sales revenues are shown after charged sales on the domestic and foreign markets.

2. Tangible fixed assets and intangible fixed assets are valued at purchase value upon initial recognition.

They consist of their purchase price, import and non-refundable purchase duties and costs directly attributable to their

updates for intended use. For the calculation of depreciation of tangible fixed assets and intangible fixed assets

we will use the straight-line amortization method.

3. The company did not carry out a special revaluation, because individual economic categories show a real value.

4. The company values stocks according to the FIFO method.

5. For items expressed in foreign currency, the company uses the middle exchange rate of the Bank of Slovenia for conversion into euros.

6. The company does not participate in the capital of another company and is not a partner of another company.

7. The company did not acquire its own shares.

8. The company has no assets under financial lease.

9. The company does not report investment properties as assets on the balance sheet date.

10. On the balance sheet date, the company shows long-term provisions for the given guarantees among sources of funds, but does not have deferred accruals.

11. The business result is calculated on the basis of a general revaluation due to the increase in the prices of living expenses

is not significantly different from that shown in the financial statement of profit or loss.

12. The company had a net profit of EUR 1.677.392,48 EUR in 2025.

13. The company allocates the generated profit for payment to the owners.