STATEMENTS OF FINANCIAL POSITION
AS AT 31 DECEMBER 2014
GROUP
COMPANY
NOTE
2014
RM
2013
RM
2014
RM
2013
RM
ASSETS
Non-current assets
Property, plant and equipment
4 41,819,269
44,313,299
2,162
2,792
Investment in subsidiaries
5
-
-
36,311,722
16,113,393
Intangible assets
6 3,810,980
3,400,183
-
-
Other investments
7
-
1,359,900
-
1,359,900
Deferred tax assets
8
650,000
-
-
-
46,280,249
49,073,382
36,313,884
17,476,085
Current assets
Inventories
9 11,105,201
10,737,943
-
-
Trade receivables
10 20,123,542
18,683,638
-
-
Other receivables, deposits and
prepayments
11 2,588,731
1,220,949
31,647
27,846
Amount due from subsidiaries
12
-
-
11,798,146
37,583,192
Other investments
7 1,359,900
-
1,359,900
-
Tax recoverable
2,765
37,025
530
6,664
Cash and cash equivalents
13 8,382,388
4,898,974
580,845
566,433
43,562,527
35,578,529
13,771,068
38,184,135
TOTAL ASSETS
89,842,776
84,651,911
50,084,952
55,660,220
EQUITY AND LIABILITIES
Share capital
14 66,621,525
66,621,525
66,621,525
66,621,525
Share premium
4,865,159
4,865,159
4,865,159
4,865,159
Exchange translation reserve
15
59,630
39,386
-
-
Accumulated losses
(10,088,352)
(14,619,694)
(22,337,679)
(16,708,440)
61,457,962
56,906,376
49,149,005
54,778,244
Non-controlling interests
1,484,051
(27,459)
-
-
Total equity
62,942,013
56,878,917
49,149,005
54,778,244
Non-current liabilities
Finance lease liabilities
16
56,632
188,408
-
-
Deferred income
17 1,949,568
2,381,680
-
-
Deferred tax liabilities
8 2,050,000
720,000
-
-
4,056,200
3,290,088
-
-
Current liabilities
Trade payables
18 9,600,566
10,464,585
-
-
Other payables, accruals and provision
19 11,608,032
7,346,898
935,947
881,976
Derivative financial liabilities
20 1,305,875
164,462
-
-
Finance lease liabilities
16 131,776
125,882
-
-
Short term bank borrowings
21
-
6,380,984
-
-
Provision for taxation
198,314
95
-
-
22,844,563
24,482,906
935,947
881,976
26,900,763
27,772,994
935,947
881,976
TOTAL EQUITY AND LIABILITIES
89,842,776
84,651,911
50,084,952
55,660,220
The notes set out on pages 44 to 89 form an integral part of these financial statements.
Pentamaster Corporation Berhad
(572307-U)
•
Annual Report 2014
38
