Consolidated statement of financial position

in thousand EUR	Notes	31 December 2022	31 December 2021
ASSETS
Current assets
Cash and cash equivalents		3 022	2 256
Trade and other receivables	17	16 150	13 757
Inventories	15	20 018	15 461
Prepaid expenses	16	740	1 035
Total current assets		39 930	32 509

Non-current assets
Property, plant and equipment	10	67 006	61 886
Right-of-use assets	21	1 603	1 823
Biological assets	11	19 931	14 356
Intangible assets and goodwill	12	4 417	4 258
Investments in associates	13	1 186	1 426
Non-current loans and investments	14	450	420
Other non-current assets		1 513	436
Recoverable taxes		363	324
Total non-current assets		96 469	84 929
Total assets		136 399	117 438

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	18	21 045	16 582
Current income tax payables		1 765	782
Current loans, interest payables and legal liabilities	19	16 399	32 508
Current lease liabilities	19 / 21	856	913
Current liabilities due to employees	29	12	24
Current provisions	26	131	9
Total current liabilities		40 208	50 818

Non-current liabilities
Non-current loans, interest payables and legal liabilities	19	31 169	10 130
Non-current lease liabilities	19 / 21	742	889
Deferred tax liabilities	28	10 420	7 549
Non-current liabilities due to employees	29	2 739	2 952
Non-current provisions	26	759	662
Total non-current liabilities		45 829	22 182

Equity
Share capital	22	5 731	5 731
Treasury shares		–21	–
Additional paid-in capital		64 938	64 938
Revaluation surplus on land		29 095	28 457
Foreign currency translation reserve		–1 272	–5 355
Retained earnings		–48 154	–49 414
Equity attributable to owners of Precious Woods Holding Ltd		50 317	44 357
Non-controlling interests		45	81
Total shareholders' equity		50 362	44 438
Total liabilities and shareholders' equity		136 399	117 438