Consolidated statement of financial position

in thousand EUR	Notes	31 December 2025	31 December 2024
ASSETS
Current assets
Cash and cash equivalents		1 592	1 341
Trade and other receivables	17	14 191	11 257
Inventories	15	10 766	12 651
Prepaid expenses	16	556	541
Total current assets		27 105	25 790
Non-current assets
Property, plant and equipment	10	61 186	63 796
Right-of-use assets	21	1 182	1 652
Biological assets	11	20 741	17 701
Intangible assets and goodwill	12	2 528	2 742
Investments in associates	13	981	1 479
Non-current loans and investments	14	1 460	1 460
Other non-current assets		1 474	1 604
Recoverable taxes		606	621
Total non-current assets		90 158	91 055
Total assets		117 263	116 845

in thousand EUR	Notes	31 December 2025	31 December 2024
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	18	21 288	19 279
Current income tax payables		1 674	1 425
Current loans and interest payables	19	6 437	4 991
Current lease liabilities	19 / 21	744	800
Current provisions	26	731	–
Total current liabilities		30 874	26 495
Non-current liabilities
Non-current loans and interest payables	19	3 850	3 778
Non-current lease liabilities	19 / 21	475	889
Deferred tax liabilities	28	10 015	8 094
Non-current liabilities due to employees	29	2 476	3 365
Non-current provisions	26	1 068	893
Total non-current liabilities		17 884	17 019
Equity
Share capital	22	14 864	14 864
Treasury shares		–81	–30
Additional paid-in capital		64 035	100 798
Revaluation surplus on land		32 005	32 372
Foreign currency translation reserve		–5 501	–8 789
Retained earnings		–36 804	–65 923
Equity attributable to owners of Precious Woods Holding Ltd		68 518	73 292
Non-controlling interests		–13	39
Total shareholders' equity		68 505	73 331
Total liabilities and shareholders' equity		117 263	116 845