Statement of financial position

(SPRITZER) Statement of financial position (SPRITZER)

% sales of
as of December 31, 2017 RM calculations 2017 as of December 31, 2018 Calculations RM

ASSETS ASSETS
Non-current assets Non-current assets
property, plant and
equipment 257,051 257,051/345,871 74.32 property, plant and equipment 74.32%*415,045 308,461
investment properties 4,354 NA investment properties no change 4,354
investment in subsidiaries 0 NA investment in subsidiaries no change 0
goodwill on consolidation 40 NA goodwill on consolidation no change 40
Total non-current assets 261,445 Total non-current assets 312,855

Current assets Current assets

other investments 6,381 NA other investments no change 6,381
inventories 36,489 36,489/345,871 10.55 inventories 10.55%*415,045 43,787
trade and other receivables 82,559 82,559/345,871 23.87 trade and other receivables 23.87%*415,045 99,071
current tax assets 248 NA current tax assets no change 248
other assets 7,471 7,471/345,871 2.16 other assets 2.16%*415,045 8,965
fixed deposits, cash and fixed deposits, cash and bank
bank balances 21,098 21,098/345,871 6.1 balances 6.1%*415,045 25,318
Total current assets 154,246 Total current assets 183,770

TOTAL ASSETS 415,691 TOTAL ASSETS 496,625

EQUITY AND
LIABILITIES EQUITY AND LIABILITIES

Capital and reserves Capital and reserves

share capital 79,215 NA share capital no change 79,215
treasury shares -14 NA treasury shares no change -14
reserves 215,547 215,547/345,871 62.32 reserves 62.32%*415,045 258,656
Total equity 294,748 Total equity 337,857

Non-current liabilities Non-current liabilities

hire-purchase payables 6 NA hire-purchase payables no change 6
borrowings 7,162 NA borrowings no change 7,162
deferred tax liabilities 18,259 NA deferred tax liabilities no change 18,259
Total non-current
liabilities 25,427 Total non-current liabilities 25,427

Current liabilities Current liabilities

trade and other payables 43,684 43,684/345,871 12.63 trade and other payables 12.63%*415,045 52,420
hire-purchase payables 208 208/345,871 0.06 hire-purchase payables 0.06%*415,045 249
borrowings 16,634 NA borrowings no change 16,634
current tax liabilities 1,314 1,314/345,871 0.38 current tax liabilities 0.38%*415,045 1,577
other liabilities 11,656 11,656/345,871 3.37 other liabilities 3.37%*415,045 13,987
Total current liabilities 73,496 Total current liabilities 84,867

TOTAL LIABILITIES 98,923 TOTAL LIABILITIES 110,294

External Financial
Required 22,020 External Financial Required 48,474
TOTAL EQUITY AND
LIABILITIES 415,691 TOTAL EQUITY AND LIABILITIES 496,625

projected sales : RM 415,045

sales 2017 : RM 345,871
Notes:
Reserve Account changes according to the ratio as it contains
Notes : Retained Earning Account.
1. NA is not applicable. These account balances do not External Financial Required is arrived by deducting Total Equity
vary with sales. and Total Liabilities from
Total Asset
Statement of financial position
(SPRITZER) Statement of financial position (SPRITZER)
as of December 31, 2018 RM Calculations % sales of 2017 as of December 31, 2019 Calculations

ASSETS ASSETS
Non-current assets Non-current assets
property, plant and equipment 308,461 308,461/415,045 74.32 property, plant and equipment 74.32%*498,054
investment properties 4,354 NA investment properties no change
investment in subsidiaries 0 NA investment in subsidiaries no change
goodwill on consolidation 40 NA goodwill on consolidation no change
Total non-current assets 312,855 Total non-current assets

Current assets Current assets

other investments 6,381 NA other investments no change
inventories 43,787 43,787/415,045 10.55 inventories 10.55%*498,054
trade and other receivables 99,071 99,071/415,045 23.87 trade and other receivables 23.87%*498,054
current tax assets 248 NA current tax assets no change
other assets 8,965 8,965/415,045 2.16 other assets 2.16%*498,054
fixed deposits, cash and bank
balances 25,318 25,318/415,045 6.1 fixed deposits, cash and bank balances 6.1%*498,054
Total current assets 183,770 Total current assets

TOTAL ASSETS 496,625 TOTAL ASSETS

EQUITY AND
LIABILITIES EQUITY AND LIABILITIES

Capital and reserves Capital and reserves

share capital 79,215 NA share capital no change
treasury shares -14 NA treasury shares no change
reserves 258,656 258,656/415,045 62.32 reserves 62.32%*498,054
Total equity 337,857 Total equity

Non-current liabilities Non-current liabilities

hire-purchase payables 6 NA hire-purchase payables no change
borrowings 7,162 NA borrowings no change
deferred tax liabilities 18,259 NA deferred tax liabilities no change
Total non-current liabilities 25,427 Total non-current liabilities

Current liabilities Current liabilities

trade and other payables 52,420 52,420/415,045 12.63 trade and other payables 12.63%*498,054
hire-purchase payables 249 249/415,045 0.06 hire-purchase payables 0.06%*498,054
borrowings 16,634 NA borrowings no change
current tax liabilities 1,577 1,577/415,045 0.38 current tax liabilities 0.38%*498,054
other liabilities 13,987 13,987/415,045 3.37 other liabilities 3.37%*498,054
Total current liabilities 84,867 Total current liabilities

TOTAL LIABILITIES 110,294 TOTAL LIABILITIES

External Financial
Required 48,474 External Financial Required
TOTAL EQUITY AND
LIABILITIES 496,625 TOTAL EQUITY AND LIABILITIES

Projected sales : RM 498,054

Sales 2018 : RM 415,045
Notes:
Reserve Account changes according to the ratio as it contains Retained
Notes : Earning Account.
External Financial Required is arrived by deducting Total Equity and
1. NA is not applicable. These account balances do not vary with sales. Total Liabilities from
Total Asset