Consolidated statement of financial position

in thousand EUR	30 June 2026 unaudited	31 December 2025 audited
ASSETS
Current assets
Cash and cash equivalents	1 818	1 592
Trade and other receivables	15 579	14 191
Inventories	10 204	10 766
Prepaid expenses	628	556
Total current assets	28 229	27 105
Non-current assets
Property, plant and equipment	64 711	61 186
Right-of-use assets	808	1 182
Biological assets	22 626	20 741
Intangible assets and goodwill	2 651	2 528
Investments in associates	645	981
Non-current loans and investments	1 460	1 460
Other non-current assets	1 654	1 474
Recoverable taxes	640	606
Total non-current assets	95 195	90 158
Total assets	123 424	117 263

in thousand EUR	30 June 2026 unaudited	31 December 2025 audited
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities
Trade and other payables	22 862	21 288
Current income tax payables	1 818	1 674
Current loans and interest payables	8 852	6 437
Current lease liabilities	606	744
Current provisions	484	731
Total current liabilities	34 622	30 874
Non-current liabilities
Non-current loans and interest payables	4 092	3 850
Non-current lease liabilities	239	475
Deferred tax liabilities	11 739	10 015
Non-current liabilities due to employees	2 470	2 476
Non-current provisions	1 191	1 068
Total non-current liabilities	19 731	17 884
Equity
Share capital	14 864	14 864
Treasury shares	–81	–81
Additional paid-in capital	64 035	64 035
Revaluation surplus on land	32 005	32 005
Foreign currency translation reserve	–637	–5 501
Retained earnings	–41 071	–36 804
Equity attributable to owners of Precious Woods Holding Ltd	69 115	68 518
Non-controlling interests	–44	–13
Total shareholders' equity	69 071	68 505
Total liabilities and shareholders' equity	123 424	117 263