109 ANNUAL REPORT 2024 Statements of Financial Position As at 31 December 2024 The accompanying notes form an integral part of these financial statements. Group Company Notes 2024 2023 2024 2023 $ $ $ $ ASSETS Non-current assets Property, plant and equipment 11 16,815,300 14,631,444 3,525,741 1,157,002 Right-of-use assets 12 2,341,082 2,348,784 974,087 1,007,676 Investment property 13 55,891 55,569 – – Investments in subsidiaries 14 – – 7,936,563 5,723,472 Investments in associates 15 9,352,224 8,385,733 2,798,756 2,798,756 Financial assets at fair value through other comprehensive income 20 1,351,100 1,351,100 1,351,100 1,351,100 Transferable club memberships 16 25,245 24,093 4,001 4,001 Other receivables 18 – – – 229,084 Deferred tax assets 8 925,283 804,755 369,000 350,000 Total non-current assets 30,866,125 27,601,478 16,959,248 12,621,091 Current assets Inventories 17 31,742,578 33,561,171 15,514,618 15,473,216 Trade and other receivables 18 23,279,044 23,701,518 15,479,990 19,320,822 Financial assets at fair value through profit or loss 19 44,923 – – – Other current assets 21 2,624,877 1,749,398 583,672 363,316 Cash and cash balances 22 15,968,531 13,629,981 2,013,090 3,357,298 Total current assets 73,659,953 72,642,068 33,591,370 38,514,652 Total assets 104,526,078 100,243,546 50,550,618 51,135,743 EQUITY AND LIABILITIES Capital and reserves attributable to equity holders of the Company Share capital 23 15,892,028 15,892,028 15,892,028 15,892,028 Other reserves 24 (6,262,011) (7,717,643) – – Retained earnings 48,918,376 41,787,913 5,335,778 298,539 58,548,393 49,962,298 21,227,806 16,190,567 Non-controlling interests 1,945,289 3,196,889 – – Total equity 60,493,682 53,159,187 21,227,806 16,190,567 Non-current liabilities Borrowings 25 – 416,667 – 416,667 Financial liabilities – lease liabilities 27 2,745,445 2,647,092 1,473,851 1,391,705 Deferred tax liabilities 8 455,000 418,851 406,000 350,000 Total non-current liabilities 3,200,445 3,482,610 1,879,851 2,158,372 Current liabilities Current income tax liabilities 272,060 62,058 14,000 – Trade and other payables 26 14,948,138 15,165,802 7,933,984 9,539,815 Borrowings 25 25,240,718 28,071,924 19,350,617 23,153,347 Financial liabilities – lease liabilities 27 362,351 251,101 143,793 93,642 Financial liabilities at fair value through profit or loss 28 8,684 50,864 567 – Total current liabilities 40,831,951 43,601,749 27,442,961 32,786,804 Total liabilities 44,032,396 47,084,359 29,322,812 34,945,176 Total equity and liabilities 104,526,078 100,243,546 50,550,618 51,135,743
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