Consolidated statement of financial position

in thousand EUR	30 June 2023 unaudited	31 December 2022 audited
ASSETS
Current assets
Cash and cash equivalents	3 407	3 022
Trade and other receivables	18 148	16 150
Inventories	19 131	20 018
Prepaid expenses	1 895	740
Total current assets	42 581	39 930

Non-current assets
Property, plant and equipment	69 816	67 006
Right-of-use assets	1 232	1 603
Biological assets	21 454	19 931
Intangible assets and goodwill	4 592	4 417
Investments in associates	773	1 186
Non-current loans and investments	465	450
Other non-current assets	1 819	1 513
Recoverable taxes	550	363
Total non-current assets	100 701	96 469
Total assets	143 282	136 399

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	23 051	21 045
Current income tax payables	2 203	1 765
Current loans, interest payables and legal liabilities	17 597	16 399
Current lease liabilities	573	856
Current liabilities due to employees	–	12
Current provisions	–	131
Total current liabilities	43 424	40 208

Non-current liabilities
Non-current loans, interest payables and legal liabilities	32 306	31 169
Non-current lease liabilities	642	742
Deferred tax liabilities	10 420	10 420
Non-current liabilities due to employees	2 862	2 739
Non-current provisions	940	759
Total non-current liabilities	47 170	45 829

Equity
Share capital	5 731	5 731
Treasury shares	–23	–21
Additional paid-in capital	64 938	64 938
Revaluation surplus on land	29 095	29 095
Foreign currency translation reserve	4 110	–1 272
Retained earnings	–51 191	–48 154
Equity attributable to owners of Precious Woods Holding Ltd	52 660	50 317
Non-controlling interests	28	45
Total shareholders' equity	52 688	50 362
Total liabilities and shareholders' equity	143 282	136 399