TOMI INTERNATIONAL TRADING LIMITED

• ⚠

  Material uncertainty over going concern

  We draw attention to note 2 Going concern basis in the financial statements, which discloses the economic difficulties for the group caused by Russia's full-scale military invasion of Ukraine. The group incurred net loss of USD 368 (2023: net profit of USD 31 152) thousand for the year ended 31 December 2024. These circumstances indicate that a material uncertainty exists that may cast significant doubt on the company's and group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

Zenith Audit Ltd

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 2 Going concern basis in the financial statements, which discloses the economic difficulties for the group caused by Russia's full-scale military invasion of Ukraine. The group incurred net loss of USD 368 (2023: net profit of USD 31 152) thousand for the year ended 31 December 2024. These circumstances indicate that a material uncertainty exists that may cast significant doubt on the company's and group's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Group structure

1. TOMI INTERNATIONAL TRADING LIMITED · parent
   1. LLC SP Niva Pereyaslavshiny 100% · Ukraine · Breeding and sale of pigs, crop production, meat processing, production of feed, retail
   2. PJSC "Pereyaslavsky EKK" 95.71% · Ukraine · Elevator services
   3. Ital IK LTD 100% · Ukraine · Crop production
   4. LLC "Agrofirma Yagotyn" 100% · Ukraine · Crop production
   5. LLC "Blagoustriy & Co" 51% · Ukraine · Other

Significant events

• “The Group conducts its operations in Ukraine. Starting on 24 February 2022, the country continues to experience a large-scale impact of the full-scale war initiated by the Russian Federation.”
• “The company could be effected by the military conflict in Ukraine. The scale and duration of this development remains uncertain and could impact company's earnings and cash flow.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -10.5%

  £91,699,036 → £82,067,457

• Cash

  -46.2%

  £14,640,474 → £7,874,722

• Net assets

  -7.4%

  £87,605,634 → £81,111,935

• Employees

  +4.2%

  1,760 → 1,834

• Operating profit

  -53.8%

  £30,076,353 → £13,905,856

• Profit before tax

  -95.6%

  £23,707,932 → £1,054,114

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers