40
TEHO INTERNATIONAL INC LTD.
Annual Report 2015
Group
Company
Note
2015
2014
2015
2014
Restated*
$
$
$
$
Assets
Property, plant and equipment
4 38,774,123 31,626,797
166,725
18,026
Intangible assets
5 19,776,245 10,030,540
–
–
Investment in subsidiaries
6
–
– 31,163,176 34,122,460
Investment in associates
7
113,654
185,970
–
42,794
Other receivables
10
–
– 1,586,120
–
Non-current assets
58,664,022 41,843,307 32,916,021 34,183,280
Inventories
8 23,483,329 21,098,127
–
–
Development properties
9 47,026,703 27,093,589
–
–
Trade and other receivables
10 17,524,767 17,494,591 28,488,235 6,534,082
Cash and cash equivalents
11 13,744,705 15,813,623
146,349
168,285
Current assets
101,779,504 81,499,930 28,634,584 6,702,367
Total assets
160,443,526 123,343,237 61,550,605 40,885,647
STATEMENTS OF
FINANCIAL POSITION
As at 30 June 2015
The accompanying notes form an integral part of these financial statements.
* As a result of the completion of the Purchase Price Allocation exercise in relation to the acquisition
of a subsidiary during the financial year ended 30 June 2014, the Group’s comparative figures were
restated (see Note 27).
Group
Company
Note
2015
2014
2015
2014
Restated*
$
$
$
$
Equity
Share capital
12 32,922,108 24,352,108 32,922,108 24,352,108
Other reserves
13 22,906,715 20,796,069
–
–
Retained earnings
6,484,524 14,958,886 (2,180,632) 2,011,725
Equity attributable to
owners of the Company
62,313,347 60,107,063 30,741,476 26,363,833
Non-controlling interests
14 21,471,659
–
–
–
Total equity
83,785,006 60,107,063 30,741,476 26,363,833
Liabilities
Loans and borrowings
15 28,505,005 20,962,107
–
–
Other payables
16
–
– 1,586,120
–
Deferred tax liabilities
18 5,457,028 5,236,596
–
–
Non-current liabilities
33,962,033 26,198,703 1,586,120
–
Loans and borrowings
15 34,028,399 28,161,385
–
–
Current tax liabilities
509,742
692,503
10,652
–
Trade and other payables
16 8,158,346 8,183,583 29,212,357 14,521,814
Current liabilities
42,696,487 37,037,471 29,223,009 14,521,814
Total liabilities
76,658,520 63,236,174 30,809,129 14,521,814
Total equity and liabilities
160,443,526 123,343,237 61,550,605 40,885,647
