Group
Company
2016
2015
2016
2015
Note
$’000
$’000
$’000
$’000
(Restated)
Non-current assets
Property, plant and equipment
10
16,429
9,721
–
–
Goodwill
11
2,658
2,483
–
–
Intangible assets
12
2,243
2,124
–
–
Other investments
13
1,477
400
–
–
Investment in subsidiaries
14
–
–
27,604
24,046
Total non-current assets
22,807
14,728
27,604
24,046
Current assets
Due from customers for contract work-in-progress 15
17,053
12,081
–
–
Intangible assets
12
77
–
–
–
Other investments
13
984
–
–
–
Inventories
16
180
158
–
–
Trade and other receivables
17
19,105
16,517
4,686
2,541
Cash and bank balances
18
34,148
32,273
7,158
8,667
Total current assets
71,547
61,029
11,844
11,208
Total assets
94,354
75,757
39,448
35,254
Non-current liabilities
Finance lease liabilities
19
1,733
859
–
–
Deferred tax liabilities
20
869
681
–
–
Bank borrowings
21
2,162
569
–
–
Total non-current liabilities
4,764
2,109
–
–
Current liabilities
Due to customers for contract work-in-progress
15
8,638
5,382
–
–
Bank borrowings
21
4,131
2,360
1,209
–
Trade and other payables
22
21,410
17,459
3,415
3,014
Finance lease liabilities
19
792
519
–
–
Tax payables
707
1,545
–
–
Total current liabilities
35,678
27,265
4,624
3,014
Total liabilities
40,442
29,374
4,624
3,014
Net assets
53,912
46,383
34,824
32,240
Share capital and reserves
Share capital
23(a)
29,618
29,618
29,618
29,618
Treasury shares
23(b)
(373)
–
(373)
–
Accumulated profits
31,726
24,143
5,623
2,622
Foreign currency translation reserve
24
1
–
–
–
Merger reserve
25
(7,338)
(7,338)
–
–
Other reserves
(151)
(107)
(44)
–
Equity attributable to equity holders
of the Company
53,483
46,316
34,824
32,240
Non-controlling interests
429
67
–
–
Total equity
53,912
46,383
34,824
32,240
STATEMENTS OF FINANCIAL POSITION
AT 30 JunE 2016
The accompanying notes form an integral part of the financial statements.
60
ISOTEAM LTD.
ANNUAL REPORT 2016
