Consolidated statement of financial position

in thousand EUR	Notes	31 December 2023	31 December 2022
ASSETS
Current assets
Cash and cash equivalents		1 648	3 022
Trade and other receivables	17	12 986	16 150
Inventories	15	15 630	20 018
Prepaid expenses	16	1 174	740
Total current assets		31 438	39 930

Non-current assets
Property, plant and equipment	10	73 251	67 006
Right-of-use assets	21	865	1 603
Biological assets	11	18 554	19 931
Intangible assets and goodwill	12	4 433	4 417
Investments in associates	13	920	1 186
Non-current loans and investments	14	774	450
Other non-current assets		1 922	1 513
Recoverable taxes		527	363
Total non-current assets		101 246	96 469
Total assets		132 684	136 399

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	18	21 972	21 045
Current income tax payables		1 962	1 765
Current loans, interest payables and legal liabilities	19	25 329	16 399
Current lease liabilities	19 / 21	560	856
Current liabilities due to employees	29	67	12
Current provisions	26	374	131
Total current liabilities		50 263	40 208

Non-current liabilities
Non-current loans, interest payables and legal liabilities	19	24 390	31 169
Non-current lease liabilities	19 / 21	304	742
Deferred tax liabilities	28	12 178	10 420
Non-current liabilities due to employees	29	3 464	2 739
Non-current provisions	26	969	759
Total non-current liabilities		41 306	45 829

Equity
Share capital	22	5 731	5 731
Treasury shares		–30	–21
Additional paid-in capital		64 938	64 938
Revaluation surplus on land		32 361	29 095
Foreign currency translation reserve		–587	–1 272
Retained earnings		–61 289	–48 154
Equity attributable to owners of Precious Woods Holding Ltd		41 124	50 317
Non-controlling interests		–9	45
Total shareholders' equity		41 115	50 362
Total liabilities and shareholders' equity		132 684	136 399