111
Statements of Financial Position - Group and Company
AS AT 31 MARCH 2021
Group | Company | ||||
31 March | 31 March | ||||
Note | 2021 | 2020 | 2021 | 2020 | |
$'000 | $'000 | $'000 | $'000 | ||
ASSETS | |||||
Current assets | 13 | 479,791 | 281,706 | 71,861 | 48,716 |
Cash and cash equivalents | |||||
Trade receivables | 14 | 116,067 | 111,371 | - | - |
Other receivables and prepayments | 15 | 67,358 | 114,276 | 3,260 | 1,920 |
Loans to subsidiaries | 16 | - | - | 33,086 | 41,812 |
Inventories | 17 | 6,931 | 3,572 | - | - |
Properties held for sale | 18 | - | 26,726 | - | - |
Right-of-use assets | 22 | - | 9,096 | - | - |
Finance lease receivables | 23 | 430 | 430 | - | - |
Contract assets | 4(b) | 111,706 | 69,520 | - | - |
Investment securities | 19 | 5,183 | 6,625 | 5,183 | 1,925 |
Derivative financial instruments | 31 | 1,628 | - | - | - |
789,094 | 623,322 | 113,390 | 94,373 | ||
Non-current assets | 14 | 20,211 | 19,850 | - | - |
Trade receivables | |||||
Other receivables and prepayments | 15 | 61,118 | 5,831 | - | 3,062 |
Contract assets | 4(b) | 8,853 | 1,568 | - | - |
Investment securities | 19 | 32,785 | 42,877 | - | 10,762 |
Property, plant and equipment | 20 | 29,596 | 28,896 | 386 | 5 |
Right-of-use assets | 22 | 13,204 | 14,994 | - | - |
Finance lease receivables | 23 | 20,794 | 21,765 | - | - |
Investment properties | 21 | 82,588 | 176,713 | - | - |
Intangible assets | 24 | 1,396 | 1,894 | 30 | 30 |
Investments in associates | 25 | 20,836 | 18,410 | - | - |
Investments in joint ventures | 26 | 70,123 | 60,707 | - | - |
Investments in subsidiaries | 27 | - | - | 80,142 | 81,273 |
Deferred income tax assets | 28 | 13,602 | 7,934 | - | - |
375,106 | 401,439 | 80,558 | 95,132 | ||
Total assets | 1,164,200 | 1,024,761 | 193,948 | 189,505 | |
LIABILITIES | |||||
Current liabilities | 29 | 252,704 | 209,509 | 7,478 | 4,661 |
Trade and other payables | |||||
Lease liabilities | 11(b) | 4,363 | 5,740 | - | - |
Income tax payable | 30,212 | 15,925 | 509 | 1,409 | |
Loans from subsidiaries | 16 | - | - | 88,360 | 79,604 |
Contract liabilities | 4(b) | 94,411 | 66,198 | - | - |
Borrowings | 30 | 2,541 | 92,663 | - | - |
Derivative financial instruments | 31 | 528 | 103 | 95 | 9 |
384,759 | 390,138 | 96,442 | 85,683 | ||
Non-current liabilities | 29 | 54,090 | 14,513 | - | - |
Trade and other payables | |||||
Lease liabilities | 4(b) | 53,412 | 90,309 | - | - |
Contract liabilities | 751 | 1,159 | - | - | |
Borrowings | 30 | 4,427 | 26,330 | - | - |
Pension liabilities | 32 | 300 | 410 | - | - |
Deferred income tax liabilities | 28 | 788 | 5,167 | - | - |
113,768 | 137,888 | - | - | ||
Total liabilities | 498,527 | 528,026 | 96,442 | 85,683 | |
NET ASSETS | 665,673 | 496,735 | 97,506 | 103,822 | |
EQUITY | |||||
Capital and reserves attributable to | |||||
equity holders of the Company | 33 | 74,443 | 74,443 | 74,443 | 74,443 |
Share capital | |||||
Treasury shares | 33 | (11,766) | (9,309) | (11,766) | (9,309) |
Other reserves | 34 | (986) | (9,973) | 2,398 | 2,398 |
Retained profits | 35 | 385,262 | 287,471 | 32,431 | 36,290 |
Non-controlling interests | 27 | 446,953 | 342,632 | 97,506 | 103,822 |
218,720 | 154,103 | - | - | ||
Total equity | 665,673 | 496,735 | 97,506 | 103,822 |
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The accompanying notes form an integral part of these financial statements.