Consolidated statement of financial position

in thousand EUR	Notes	31 December 2024	31 December 2023
ASSETS
Current assets
Cash and cash equivalents		1 341	1 648
Trade and other receivables	17	11 257	12 986
Inventories	15	12 651	15 630
Prepaid expenses	16	541	1 174
Total current assets		25 790	31 438
Non-current assets
Property, plant and equipment	10	63 796	73 251
Right-of-use assets	21	1 652	865
Biological assets	11	17 701	18 554
Intangible assets and goodwill	12	2 742	4 433
Investments in associates	13	1 479	920
Non-current loans and investments	14	1 460	774
Other non-current assets		1 604	1 922
Recoverable taxes		621	527
Total non-current assets		91 055	101 246
Total assets		116 845	132 684

in thousand EUR	Notes	31 December 2024	31 December 2023
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	18	19 279	21 972
Current income tax payables		1 425	1 962
Current loans and interest payables	19	4 991	25 329
Current lease liabilities	19 / 21	800	560
Current liabilities due to employees	29	–	67
Current provisions	26	–	374
Total current liabilities		26 495	50 263
Non-current liabilities
Non-current loans and interest payables	19	3 778	24 390
Non-current lease liabilities	19 / 21	889	304
Deferred tax liabilities	28	8 094	12 178
Non-current liabilities due to employees	29	3 365	3 464
Non-current provisions	26	893	969
Total non-current liabilities		17 019	41 306
Equity
Share capital	22	14 864	5 731
Treasury shares		–30	–30
Additional paid-in capital		100 798	64 938
Revaluation surplus on land		32 372	32 361
Foreign currency translation reserve		–8 789	–587
Retained earnings		–65 923	–61 289
Equity attributable to owners of Precious Woods Holding Ltd		73 292	41 124
Non-controlling interests		39	–9
Total shareholders' equity		73 331	41 115
Total liabilities and shareholders' equity		116 845	132 684