Consolidated statement of financial position

in thousand EUR	30 June 2024 unaudited	31 December 2023 audited
ASSETS
Current assets
Cash and cash equivalents	3 807	1 648
Trade and other receivables	14 803	12 986
Inventories	10 962	15 630
Prepaid expenses	1 337	1 174
Total current assets	30 909	31 438

Non-current assets
Property, plant and equipment	67 160	73 251
Right-of-use assets	1 885	865
Biological assets	16 576	18 554
Intangible assets and goodwill	3 882	4 433
Investments in associates	531	920
Non-current loans and investments	842	774
Other non-current assets	1 728	1 922
Recoverable taxes	460	527
Total non-current assets	93 064	101 246
Total assets	123 973	132 684

LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	22 640	21 972
Current income tax payables	1 818	1 962
Current loans, interest payables and legal liabilities	25 891	25 329
Current lease liabilities	803	560
Current liabilities due to employees	22	67
Current provisions	–	374
Total current liabilities	51 174	50 263

Non-current liabilities
Non-current loans, interest payables and legal liabilities	25 776	24 390
Non-current lease liabilities	1 091	304
Deferred tax liabilities	12 178	12 178
Non-current liabilities due to employees	3 376	3 464
Non-current provisions	922	969
Total non-current liabilities	43 343	41 306

Equity
Share capital	5 731	5 731
Treasury shares	–30	–30
Additional paid-in capital	64 938	64 938
Revaluation surplus on land	32 361	32 361
Foreign currency translation reserve	–7 689	–587
Retained earnings	–65 833	–61 289
Equity attributable to owners of Precious Woods Holding Ltd	29 478	41 124
Non-controlling interests	–22	–9
Total shareholders' equity	29 456	41 115
Total liabilities and shareholders' equity	123 973	132 684