STATEMENTS OF FINANCIAL POSITION AS AT 31 AUGUST 2023 Group Company 2023 2022 2023 2022 Note RM’000 RM’000 RM’000 RM’000 ASSETS Property, plant and equipment 5 44,599 37,943 - - Investment properties 6 2,268 2,320 - - Intangible assets 7 18,853 20,287 - - Investments in subsidiaries 8 - - 90,334 90,414 Other investments 9 37 37 - - Deferred tax assets 10 401 694 - - Total non-current assets 66,158 61,281 90,334 90,414 Inventories 12 61,021 64,785 - - Right to recover returned goods 13 1,603 2,190 - - Current tax assets 4,395 3,281 122 2 Contract costs 14 104 253 - - Trade and other receivables 15 37,429 35,536 29,099 31,215 Prepayments 4,990 4,363 41 41 Cash and cash equivalents 16 11,640 10,378 92 57 Total current assets 121,182 120,786 29,354 31,315 TOTAL ASSETS 187,340 182,067 119,688 121,729 EQUITY Share capital 17 110,379 109,138 110,379 109,138 Reserves 17 42,747 30,112 4,129 6,017 TOTAL EQUITY 153,126 139,250 114,508 115,155 LIABILITIES Loans and borrowings 18 1,342 1,359 - - Lease liabilities 11 77 358 - - Deferred tax liabilities 10 8,619 5,713 - - Total non-current liabilities 10,038 7,430 - - Loans and borrowings 18 7,284 10,863 - - Lease liabilities 11 365 419 - - Refund liabilities 13 2,897 4,266 - - Trade and other payables 19 13,283 19,009 5,180 6,574 Contract liabilities 14 347 830 - - Total current liabilities 24,176 35,387 5,180 6,574 TOTAL LIABILITIES 34,214 42,817 5,180 6,574 TOTAL EQUITY AND LIABILITIES 187,340 182,067 119,688 121,729 The accompanying notes form an integral part of the financial statements. ANNUAL REPORT 2023 SASBADI HOLDINGS BERHAD 84 Financial Statements (continued)
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