AS KLEMENTI

BALANCE SHEET 

 

CONSOLIDATED BALANCE SHEET 30.09.1999

 

unaudited, in thousand EEK

                                                              30-Sep-99    30-Sep-98      Change            %

ASSETS

 

CURRENT ASSETS

1.Cash and bank                                                    6173         4539         1634       36,00

2.Marketable securities                                               1         1010        -1009      -99,90

3.Accounts receivable                                             14810        21819        -7009      -32,12

4.Other receivables                                                1046          516          530      102,71

5 Accrued income                                                      1           -             1      100,00

6.Prepaid expenses                                                 1118          449          669      149,00

7.Inventories                                                     29215        37916        -8701      -22,95

7.1.Raw materials                                                  4391         8359        -3968      -47,47

7.2.Work-in-progress                                               3767         7115        -3348      -47,06

7.3.Finished goods                                                20887        23016        -2129       -9,25

7.4.Merchandise purchased for resale                                834          437          397       90,85

7.5.Prepayments to suppliers                                         39           78          -39      -50,00

7.6.Reserve for revaluation and write-off  of inventories          -703        -1089          386      -35,45

TOTAL CURRENT ASSETS                                              52364        66249       -13885      -20,96

NON-CURRENT ASSETS

8.Long-term financial investments                                   212          467         -255      -54,60

9.Tangible assets                                                 32321        31741          580        1,83

9.1.Land and buildings                                            27855        26525         1330        5,01

9.2.Plant and equipment                                           14518        12522         1996       15,94

9.3.Other inventory                                                5146         4610          536       11,63

9.4.Accumulated depreciation                                     -16339       -13627        -2712       19,90

9.5.Fixed assets under construction                                1113         1586         -473      -29,82

9.6.Prepayments for tangible assets                                  28          125          -97      -77,60

10.Intangible assets                                               1687         2483         -796      -32,06

Total non-current assets                                          34220        34691         -471       -1,36

TOTAL ASSETS                                                      86584       100940       -14356      -14,22

 

LIABILITIES AND OWNERS' EQUITY

Current liabilities

11.Debt obligations                                               23537        25075        -1538       -6,13

12.Customer prepayments for goods and services                      760         1333         -573      -42,99

13.Supplier payables                                               2100         4321        -2221      -51,40

14.Tax liabilities                                                 5545         6052         -507       -8,38

15.Accrued expenses                                                2325         3794        -1469      -38,72

16.Other prepaid revenues                                            -             6           -6     -100,00

Total current liabilities                                         34267        40581        -6314      -15,56

Non-current liabilities

16.Long-term obligations                                          17085        19566        -2481      -12,68

17.Long-term provisions                                              72           -            72      100,00

Total non-current liabilities                                     17157        19566        -2409      -12,31

Total liabilities                                                 51424        60147        -8723      -14,50

 

Owners' equity

19.Share capital                                                  24250        24250            0        0,00

20.Capital surplus                                                 3774         3774            0        0,00

21.Revaluation reserve                                              816          816            0        0,00

22.Other reserves                                                   863          782           81       10,36

23.Retained earnings                                               7778         6249         1529       24,47

24.Net profit for the financial year                              -2321         4922        -7243     -147,16

Total owners' equity                                              35160        40793        -5633      -13,81

TOTAL LIABILITIES AND OWNERS' EQUITY                              86584       100940       -14356      -14,22