Consolidated statement of financial position

in thousand EUR	Notes	31 December 2021	31 December 2020
ASSETS
Current assets
Cash and cash equivalents		2 256	2 778
Trade and other receivables	17	13 757	11 523
Inventories	15	15 461	12 118
Prepayments	16	1 035	596
Total current assets		32 509	27 015

Non-current assets
Property, plant and equipment	10	61 886	61 600
Right-of-use assets	21	1 823	3 415
Biological assets	11	14 356	10 162
Intangible assets and goodwill	12	4 258	2 650
Investments in associates	13	1 426	3 340
Non-current loans and investments	14	420	390
Other non-current assets		436	548
Recoverable taxes		324	323
Total non-current assets		84 929	82 428
Total assets		117 438	109 443

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	18	16 582	14 803
Current income tax payables		782	697
Current loans, interest payables and legal liabilities	19	32 508	4 294
Current lease liabilities	19 / 21	913	1 108
Current liabilities due to employees	29	24	–
Current provisions	26	9	–
Total current liabilities		50 818	20 902

Non-current liabilities
Non-current loans, interest payables and legal liabilities	19	10 130	38 044
Non-current lease liabilities	19 / 21	889	1 242
Deferred tax liabilities	28	7 549	6 214
Non-current liabilities due to employees¹	29	2 952	3 090
Non-current provisions¹	26	662	642
Total non-current liabilities		22 182	49 232

Equity
Share capital	22	5 731	5 731
Additional paid-in capital		64 938	64 938
Revaluation surplus on land		28 457	28 457
Foreign currency translation reserve		–5 355	–5 483
Retained earnings		–49 414	–54 422
Equity attributable to owners of Precious Woods Holding Ltd		44 357	39 221
Non-controlling interests		81	88
Total shareholders' equity		44 438	39 309
Total liabilities and shareholders' equity		117 438	109 443
¹ Comparative information as of 31 December 2020 has been reclassified to present non-current liabilities due to employees separately from non-current provisions.