Elixinol Wellness Annual Report 2021

Group Note 2021 $’000 2020 $’000 Assets Current assets Cash and cash equivalents ¨ , §¤,¤£© Trade and other receivables ¡¢ , ¡,¡¨¡ Inventories ¡¡ , £,¤©« Income tax refund due ¥ «¢¨ Prepayments, deposits and other ¡§ , ¡,¡¤ª Total current assets , ©«,©«£ Non-current assets Trade and other receivables ¡¢ – Investments accounted for using the equity method ¡© , §,©¡ª Property, plant and equipment ¡£ , §,£¤¡ Right-of-use assets ¡« , ¡,£¡§ Intangibles ¡ª ¨¡¤ Total non-current assets , ¤,¡¡ª Total assets , £§,£¤¢ Liabilities Current liabilities Trade and other payables ¡¤ , §,¤¨« Contract liabilities ¡¥ ¥¨ Borrowings ¡¨ – Lease liabilities §¢ ¨§¢ Income tax ¥ – §¨ Employee benefits ©££ Accrued expenses , ¥¡¥ Total current liabilities , £,¨¨« Non-current liabilities Borrowings ¡¨ §«¢ Lease liabilities §¢ , ¡,«¤£ Total non-current liabilities , ¡,¥§£ Total liabilities , ª,¥¡¨ Net assets , ©«,ª«¡ Equity Issued capital §¡ , §¡¤,¤©¢ Reserves §§ , ¥,¨¤¡ Accumulated losses ( , ) (¡¨¡,¢«¢) Total equity , ©«,ª«¡ The above consolidated statement of financial position should be read in conjunction with the accompanying notes Consolidated Statement of Financial Position as at 31 December 2021 F INANCI AL REPORT 34 Elixinol Wellness Limited | Annual Report 2021