Megachem Limited Annual Report 2015 79 Statements of Financial Position As at 31 December 2015 The accompanying notes form an integral part of these financial statements. Notes Group Company 2015 2014 2015 2014 $ $ $ $ ASSETS Non-current assets Property, plant and equipment 10 12,445,028 13,971,668 1,846,867 2,076,931 Investment property 11 88,290 104,696 – – Investments in subsidiaries 12 – – 5,439,769 5,019,751 Investments in associated companies 13 5,198,955 6,762,102 99,949 99,949 Transferable club memberships 14 26,963 30,307 4,001 4,001 Total non-current assets 17,759,236 20,868,773 7,390,586 7,200,632 Current assets Inventories 15 21,003,149 21,517,159 11,066,445 10,791,527 Trade and other receivables 16 25,860,679 29,975,725 15,312,290 18,823,863 Financial assets at fair value through profit or loss 17 142,186 147,040 121,158 100,000 Other current assets 18 1,874,837 1,825,261 279,562 854,565 Cash and cash equivalents 19 11,059,729 8,999,243 3,630,363 2,204,579 Total current assets 59,940,580 62,464,428 30,409,818 32,774,534 Total assets 77,699,816 83,333,201 37,800,404 39,975,166 EQUITY AND LIABILITIES Capital and reserves attributable to equity holders of the Company Share capital 20 15,892,028 15,892,028 15,892,028 15,892,028 Other reserves 21 (3,882,334) (2,540,305) – – Retained earnings 30,186,070 28,571,092 4,797,132 3,151,657 42,195,764 41,922,815 20,689,160 19,043,685 Non-controlling interests 2,888,052 2,596,136 – – Total equity 45,083,816 44,518,951 20,689,160 19,043,685 Non-current liabilities Deferred tax liabilities 7 – 21,059 – 20,000 Borrowings 22 3,710,594 2,850,000 – – Total non-current liabilities 3,710,594 2,871,059 – 20,000 Current liabilities Current income tax liabilities 212,434 337,638 64,071 51,266 Trade and other payables 23 14,083,909 16,485,621 7,216,879 5,746,052 Borrowings 22 14,558,468 19,068,847 9,829,813 15,114,163 Financial liabilities at fair value through profit or loss 24 50,595 51,085 481 – Total current liabilities 28,905,406 35,943,191 17,111,244 20,911,481 Total liabilities 32,616,000 38,814,250 17,111,244 20,931,481 Total equity and liabilities 77,699,816 83,333,201 37,800,404 39,975,166
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