Slutsk Bakery

OJSC Slutsk Bakery

UNP: 600154157 · 3 Zavodskaya St., Slutsk, Minsk Region, 223610

MonopoliesPrivatization

Identification

UNP600154157
OKED10710 — manufacture of bread and bakery products, and short-shelf-life flour confectionery
Legal formOJSC
Governing bodyGrain Products Department of the Ministry of Agriculture and Food (oversight); 50.10% in communal ownership
State share50.1%
Address3 Zavodskaya St., Slutsk, Minsk Region, 223610

Financial statements

k BYN

Line itemReporting yearPrior year
Fixed assets20 15517 241
Intangible assets417409
Investments in long-term assets221352
Total Section I (long-term assets)20 79318 002
Inventories4 4203 767
— materials3 3932 838
— finished goods and merchandise1 027929
Deferred expenses11950
VAT on acquired goods, works, services2627
Short-term receivables12 79010 626
Cash and cash equivalents10 6086 677
Total Section II (short-term assets)27 96321 147
BALANCE (assets)48 75639 149
Charter capital807807
Reserve capital1414
Additional capital11 2119 334
Retained earnings (uncovered loss)21 23114 388
Total Section III (equity)33 26324 543
Long-term loans and borrowings1132 657
Total Section IV (long-term liabilities)1132 657
Short-term loans and borrowings4 8645 102
Current portion of long-term liabilities2791
Short-term payables10 4896 756
— to suppliers, contractors, providers7 7924 732
— on payroll1 168874
— on lease payments153161
Total Section V (short-term liabilities)15 38011 949
BALANCE (equity and liabilities)48 75639 149

Computed metrics

Current ratio
1.818
Prior: 1.77(+2.7%)
F1.290 / F1.690
Absolute liquidity
0.69
Prior: 0.559
(F1.260 + F1.270) / F1.690
Own working capital ratio
0.446
Prior: 0.309(+44.2%)
(F1.490 - F1.190) / F1.290
Sales profitability
14.05%
Prior: 11.92%(+2.13 pp)
F2.060 / F2.010 × 100%
Net profitability
8.47%
Prior: 6.92%(+1.55 pp)
F2.210 / F2.010 × 100%
Revenue dynamics
33.9%
(F2.010_N / F2.010_N-1) - 1
Debt dynamics
-35.9%
(F1.510 + F1.610)_N / (F1.510 + F1.610)_N-1 - 1
Debt load
0.413
Prior: 0.49
(F1.590 + F1.690) / (F1.590 + F1.690 + F1.410 + F1.460)
Operating cash-flow margin
12.89%
Prior: 11.3%
F4.040 / F2.010 × 100%

Integrity checks

Checks passed: 6 of 6

Balance sheet balances (assets = liabilities)
Cash-flow integrity
Cash-flow residuals
Cash position
Capital transition
Profit consistency

Signals

Yellow flags
  • Short-term accounts payable grew +55% (from 6,756 to 10,489k BYN), mostly to suppliers (+65%): the expansion of working capital is partly financed by trade credit.F1.630 · F1.631
  • Inventories grew 17.3% (3,767 → 4,420k BYN) — slower than revenue (+33.9%), but above the attention threshold.F1.210 · F2.010
Green signals
  • Strong liquidity: current ratio 1.82; own working capital provision 0.45. Cash holdings of 10,608k BYN.F1.290 · F1.690 · F1.490 · F1.190 · F1.270
  • Operating cash flow is positive and strong: 11,961k BYN, a margin of 12.9% of revenue.F4.040 · F2.010
  • Growth on real activity: revenue +33.9% year on year (69,284 → 92,768k BYN), confirmed by rising cash receipts from customers (76,603 → 103,352k BYN).F2.010 · F4.021
  • Net profit of 7,859k BYN (+63.9% year on year), net margin 8.5%, sales margin 14.1%.F2.210 · F2.060 · F2.010
  • Declining credit load: loans and borrowings −35.9% year on year; long-term debt cut from 2,657 to 113k BYN.F1.510 · F1.610
  • Dividends paid: 1,116k BYN versus 445 a year earlier — a sustained capacity to distribute profit.F4.092

Recommendation

Suggested outcome
Privatization
Category
Financially strong
Health score
1.29
Confidence level
High

OJSC Slutsk Bakery shows a stable financial position for 2025.

Recommendation: Privatization — sale of the communal stake (50.10%) with social obligations preserved. Bread and bakery production is not among the sectors strategically critical for state ownership: the market is competitive (resident producers and imports are present in confectionery), and the enterprise's financial health is high. Open transition-period questions are clarifying the ownership level (communal stake under sectoral oversight) and the terms for preserving the grain state order.

Why privatization. Liquidity comfortably exceeds norms (current ratio 1.82; own-working-capital provision 0.45), operating cash flow is strong (11,961k BYN, 12.9% of revenue), sales profitability is 14.1% and net profitability 8.5%. Revenue grew 33.9% with a comparable rise in cash receipts from customers, pointing to real operating momentum rather than revaluation. The credit load is shrinking (loans −35.9%, long-term debt almost fully repaid), overdue obligations are near zero, and equity covers long-term assets. The enterprise pays dividends consistently.

Confidence: HIGH. All 6 cross-form consistency checks pass.

Slutsk Bakery — BELSOE