FINANCIAL STATEMENTS (continued) 72 STATEMENTS OF FINANCIAL POSITION AS AT 31 AUGUST 2022 Group Company 2022 2021 2022 2021 Note RM’000 RM’000 RM’000 RM’000 ASSETS Property, plant and equipment 5 37,943 39,392 - - Investment properties 6 2,320 2,373 - - Intangible assets 7 20,287 21,709 - - Investments in subsidiaries 8 - - 90,414 90,414 Other investments 9 37 215 - - Deferred tax assets 10 694 1,115 - - Total non-current assets 61,281 64,804 90,414 90,414 Inventories 12 64,785 58,530 - - Right to recover returned goods 13 2,190 990 - - Current tax assets 3,281 2,613 2 6 Contract costs 14 253 579 - - Trade and other receivables 15 35,536 39,311 31,215 25,943 Prepayments 4,363 4,516 41 41 Cash and cash equivalents 16 10,378 8,184 57 52 Total current assets 120,786 114,723 31,315 26,042 TOTAL ASSETS 182,067 179,527 121,729 116,456 EQUITY Share capital 17 109,138 109,073 109,138 109,073 Reserves 17 30,112 28,815 6,017 417 TOTAL EQUITY 139,250 137,888 115,155 109,490 LIABILITIES Loans and borrowings 18 1,359 2,215 - - Lease liabilities 11 358 674 - - Deferred tax liabilities 10 5,713 5,254 - - Total non-current liabilities 7,430 8,143 - - Loans and borrowings 18 10,863 15,276 - - Lease liabilities 11 419 561 - - Refund liabilities 13 4,266 1,876 - - Trade and other payables 19 19,009 13,942 6,574 6,966 Contract liabilities 14 830 1,841 - - Total current liabilities 35,387 33,496 6,574 6,966 TOTAL LIABILITIES 42,817 41,639 6,574 6,966 TOTAL EQUITY AND LIABILITIES 182,067 179,527 121,729 116,456 The accompanying notes form an integral part of the financial statements. 72 SASBADI HOLDINGS BERHAD
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