Boustead Singapore : FY2021 Group Statement of Financial Position

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.