Accounting Title 2015/12/ /12/31 Balance Sheet

Size: px

Start display at page:

Download "Accounting Title 2015/12/ /12/31 Balance Sheet"

Lucy Katherine Townsend
5 years ago
Views:

1 Financial Statement Balance Sheet Provided by: MECHEMA CHEMICALS INT CORP. Finacial year: Yearly Accounting Title 2015/12/ /12/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 439, ,778 Current financial assets at fair value through profit or loss Total current financial assets at fair value through profit or loss 66,644 58,383 Current financial assets at fair value through other comprehensive income Total current financial assets at fair value through other comprehensive income 0 0 Current available-for-sale financial assets Current available-for-sale financial assets, net 0 0 Current held-to-maturity financial assets Current held-to-maturity financial assets, net 0 0 Current derivative financial assets for hedging 0 0 Current financial assets at amortised cost Current financial assets at amortised cost, net 0 0 Current financial assets at cost Current financial assets at cost, net 0 0 Current bond investment without active market Total Current investments in debt instrument without active market 31,545 36,179 Notes receivable, net Notes receivable, net 0 0 Notes receivable due from related parties, net Notes receivable due from related parties, net 0 0 Accounts receivable, net Accounts receivable, net 207, ,795 Accounts receivable due from related parties, net Accounts receivable due from related parties, net 37,887 32,506 Construction contracts receivable 0 0 Construction contracts receivable due from related parties 0 0 Other receivables Other receivables, net 24,423 6,679 Other receivables due from related parties Other receivables due from related parties, net 3,203 3,169 Current tax assets Total current tax assets 0 0 Inventories Inventories, merchandising business Inventories, merchandising business, net 0 0 Inventories, manufacturing business Inventories, manufacturing business, net 223, ,146 Inventories (for construction business) Inventories (for construction business), net 0 0 Inventories, other businesses Inventories, other businesses, net 0 0 Agricultural produce 0 0 Construction in progress (for construction contracting business)

2 Balance Sheet Accounting Title 2015/12/ /12/31 Total construction in progress (for construction contracting business) 0 0 Total inventories 223, ,146 Current biological assets Current biological assets, net 0 0 Prepayments Prepaid rents Prepayments to suppliers 0 0 Total prepayments Non-current assets classified as held for sale, net Non-current assets classified as held for sale, net 0 0 Other current assets Other current financial assets 0 0 Other current assets, others 66,722 43,701 Total other current assets 66,722 43,701 Total current assets 1,101,425 1,039,817 Non-current assets Non-current financial assets at fair value through profit or loss Total non-current financial assets at fair value through profit or loss 0 0 Non-current financial assets at fair value through other comprehensive income Total non-current financial assets at fair value through other comprehensive income 0 0 Non-current available-for-sale financial assets Non-current available-for-sale financial assets, net 0 0 Held-to-maturity non-current financial assets Non-current held-to-maturity financial assets, net 0 0 Derivative non-current financial assets for hedging 0 0 Non-current financial assets at amortised cost Non-current financial assets at amortised cost, net 0 0 Non-current financial assets at cost Non-current financial assets at cost, net 0 0 Non-current bond investment without active market Total Non-current investments in debt instrument without active market Investments accounted for using equity method Investments accounted for using equity method, net 114, ,837 Property, plant and equipment Total property, plant and equipment 414, ,000 Natural resources, net Natural resources, net 0 0 Investment property, net Investment property, net 0 0 Intangible assets Goodwill 1,281 1,281 Total intangible assets 1,281 1,281 Non-current biological assets Total non-current biological assets 0 0 Deferred tax assets 12,276 7,933 Other non-current assets Prepayments for business facilities 12,750 13,793 Guarantee deposits paid Long-term prepaid rents 17,600 18,422 Other non-current assets, others Other non-current assets, others 4,929 8,785

3 Balance Sheet Accounting Title 2015/12/ /12/31 Total other non-current assets, others 4,929 8,785 Total other non-current assets 35,637 41,386 Total non-current assets 578, ,703 Total assets 1,679,966 1,717,520 Liabilities and equity Liabilities Current liabilities Short-term borrowings Total short-term borrowings 303, ,782 Short-term notes and bills payable Total short-term notes and bills payable 120,000 80,000 Current financial liabilities at fair value through profit or loss Total current financial liabilities at fair value through profit or loss 0 0 Accounts payable Total accounts payable 33,595 53,097 Other payables Other payables, others 33,061 27,809 Total other payables 33,061 27,809 Other payables to related parties Current tax liabilities 16,634 14,550 Other current liabilities Total other current liabilities 21,462 14,682 Total current liabilities 527, ,666 Non-current liabilities Non-current derivative financial liabilities for hedging 0 0 Non-current financial liabilities at amortised cost 0 0 Non-current financial liabilities at cost 0 0 Bonds payable Total bonds payable 0 0 Long-term borrowings Total long-term borrowings 50,000 10,000 Non-current provisions Total non-current provisions 0 0 Deferred tax liabilities Total deferred tax liabilities 2,755 2,703 Other non-current liabilities Net defined benefit liability, non-current 1,775 2,058 Total other non-current liabilities 1,775 2,058 Total non-current liabilities 54,530 14,761 Total liabilities 582, ,427 Equity Equity attributable to owners of parent Share capital Ordinary share 749, ,863 Total capital stock 749, ,863 Capital surplus Capital surplus, additional paid-in capital Capital surplus, additional paid-in capital arising from bond conversion 24,825 24,825 Total capital surplus, additional paid-in capital 24,825 24,825 Total capital surplus 24,825 24,825 Retained earnings

4 Balance Sheet Accounting Title 2015/12/ /12/31 Legal reserve 179, ,348 Special reserve 29,383 29,383 Unappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 121, ,343 Total retained earnings 330, ,074 Other equity interest Exchange differences on translation of foreign financial statements Total exchange differences on translation of foreign financial statements -7,429 18,331 Total other equity interest -7,429 18,331 Treasury shares 0 0 Total equity attributable to owners of parent 1,097,596 1,105,093 Equity attributable to former owner of business combination under common control 0 0 Non-controlling interests 0 0 Total equity 1,097,596 1,105,093 Total liabilities and equity 1,679,966 1,717,520 Number of share capital awaiting retirement 0 0 Equivalent issue shares of advance receipts for ordinary share 0 0 Number of shares in entity held by entity and by its subsidiaries 0 0

5 Financial Statement Income Statement Provided by: MECHEMA CHEMICALS INT CORP. Finacial year: Yearly Accounting Title 2015/4th 2014/4th Statement of comprehensive income Operating revenue Net sales revenue Net sales revenue 2,021,860 2,645,097 Investment revenue (for investment business) Total investment revenue (for investment business) 0 0 Rental revenue Total rental revenue 0 0 Travel service revenue Total travel service revenue 0 0 Construction and engineering revenue Total construction and engineering revenue 0 0 Service revenue Total service revenue 0 19,301 Total operating revenue 2,021,860 2,664,398 Operating costs Cost of sales Total cost of sales 1,813,979 2,463,696 Investment costs (for investment business) Total investment costs (for investment business) 0 0 Cost of rental sales Total cost of rental sales 0 0 Cost of travel services (for hotel business) Total cost of travel services (for hotel business) 0 0 Cost of construction and engineering service sales Total cost of construction and engineering service sales 0 0 Cost of services Total cost of services 0 0 Total operating costs 1,813,979 2,463,696 Gross profit (loss) from operations 207, ,702 Unrealized profit (loss) from sales 0 0 Realized profit (loss) on from sales 0 0 Gross profit (loss) from operations 207, ,702 Operating expenses Selling expenses Total selling expenses 61,223 52,367 Administrative expenses Total administrative expenses 59,136 50,368 Research and development expenses Total research and development expenses 12,338 12,439 Total operating expenses 132, ,174 Net operating income (loss) 75,184 85,528 Non-operating income and expenses Other income Interest income Total interest income 7,419 6,916 Rent income 5,160 5,160 Other income, others 25,685 32,641 Total other income 38,264 44,717 Other gains and losses Gains on disposals of property, plant and equipment ,157

6 Statement of comprehensive income Accounting Title 2015/4th 2014/4th Gains on disposals of investments 0 0 Foreign exchange gains 19,508 5,943 Gains on financial assets (liabilities) at fair value through profit or loss 8,261 9,059 Miscellaneous disbursements 720 8,490 Other gains and losses, net 26,864 5,355 Gains (losses) arising from derecognition of financial assets measured at amortised cost Gains (losses) arising from derecognition of financial assets measured at amortised cost 0 0 Gains (losses) on reclassification of financial assets Gains (losses) on reclassification of financial assets 0 0 Finance costs Interest expense 5,431 5,532 Finance costs, net 5,431 5,532 Share of profit (loss) of associates and joint ventures accounted for using equity method Share of profit (loss) of associates and joint ventures accounted for using equity method, net 12,730 11,597 Total non-operating income and expenses 72,427 56,137 Profit (loss) from continuing operations before tax 147, ,665 Tax expense (income) Total tax expense (income) 31,427 27,248 Profit (loss) from continuing operations 116, ,417 Profit (loss) from discontinued operations Total profit (loss) from discontinued operations 0 0 Profit (loss) 116, ,417 Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss Gains (losses) on remeasurements of defined benefit plans Income tax related to components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income that will be reclassified to profit or loss Exchange differences on translation -25,760 31,890 Components of other comprehensive income that will be reclassified to profit or loss -25,760 31,890 Other comprehensive income, net -26,199 31,405 Total comprehensive income 89, ,822 Profit (loss), attributable to: Profit (loss), attributable to owners of parent 116, ,417 Profit (loss), attributable to non-controlling interests 0 0 Comprehensive income attributable to: Comprehensive income, attributable to owners of parent 89, ,822 Comprehensive income, attributable to non-controlling interests 0 0 Basic earnings per share Total basic earnings per share Diluted earnings per share Total diluted earnings per share

7 Financial Statement Statements of Changes in Stockholders' Equity Provided by: MECHEMA CHEMICALS INT CORP. Finacial year: Yearly 2015/12/31 Statement of Stockholders' Equity Ordinary share Total share capital Capital surplus Legal reserve Special reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Exchange differences on translation of foreign financial statements Total other equity interest Total equity attributable to owners of parent Total equity Equity at beginning of period 749, ,863 24, ,348 29, , ,074 18,331 18,331 1,105,093 1,105,093 Legal reserve appropriated 11,442-11, Cash dividends of ordinary share ,482-97,482-97,482-97,482 Profit (loss) 116, , , ,184 Other comprehensive income ,760-25,760-26,199-26,199 Total comprehensive income 115, ,745-25,760-25,760 89,985 89,985 Total increase (decrease) in equity , ,821 18,263-25,760-25,760-7,497-7,497 Equity at end of period 749, ,863 24, ,790 29, , ,337-7,429-7,429 1,097,596 1,097,596 Ordinary share Total share capital 2014/12/31 Statement of Stockholders' Equity Capital surplus Legal reserve Special reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Exchange differences on translation of foreign financial statements Total other equity interest Total equity attributable to owners of parent Total equity Equity at beginning of period 749, ,863 24, ,236 29,383 88, ,627-13,559-13,559 1,038,756 1,038,756 Legal reserve appropriated 8,112-8, Special reserve appropriated Cash dividends of ordinary share ,485-79,485-79,485-79,485 Profit (loss) 114, , , ,417 Other comprehensive income ,890 31,890 31,405 31,405 Total comprehensive income 113, ,932 31,890 31, , ,822 Total increase (decrease) in equity , ,335 34,447 31,890 31,890 66,337 66,337 Equity at end of period 749, ,863 24, ,348 29, , ,074 18,331 18,331 1,105,093 1,105,093

8 Financial Statement Statements of Cash Flows Provided by: MECHEMA CHEMICALS INT CORP. Finacial year: Yearly Accounting Title 2015/4th 2014/4th Statement of cash flows Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 147, ,665 Profit (loss) before tax 147, ,665 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 86,015 62,758 Amortization expense 4,867 4,495 Net loss (gain) on financial assets or liabilities at fair value through profit or loss -8,261-9,059 Interest expense 5,431 5,532 Interest income -7,419-6,916 Share of loss (profit) of associates and joint ventures accounted for using equity method -12,730-11,597 Loss (gain) on disposal of property, plan and equipment 185 1,157 Loss (gain) on disposal of investments 0 0 Unrealized foreign exchange loss (gain) Total adjustments to reconcile profit (loss) 67,848 46,370 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in accounts receivable -23,413-64,228 Decrease (increase) in accounts receivable due from related parties -5,381 18,871 Decrease (increase) in other receivable -17, ,464 Decrease (increase) in other receivable due from related parties -34 4,251 Decrease (increase) in inventories 49,115-47,310 Decrease (increase) in other current assets -23,021-7,089 Decrease (increase) in other financial assets 0 0 Total changes in operating assets -20,478 47,959 Changes in operating liabilities Increase (decrease) in accounts payable -19,502 39,322 Increase (decrease) in other payable 5,252 5,761 Increase (decrease) in other payable to related parties ,521 Increase (decrease) in other current liabilities 7,409-2,053 Increase (decrease) in net defined benefit liability Total changes in operating liabilities -8,399-95,884 Total changes in operating assets and liabilities -28,877-47,925 Total adjustments 38,971-1,555 Cash inflow (outflow) generated from operations 186, ,110 Interest received 7,419 6,916 Interest paid -5,716-5,591 Income taxes refund (paid) -33,544-15,092 Net cash flows from (used in) operating activities 154, ,343 Cash flows from (used in) investing activities Proceeds from disposal of financial assets at fair value through profit or loss, designated as upon initial recognition Acquisition of available-for-sale financial assets 0 0 Proceeds from disposal of available-for-sale financial assets 0 0 Acquisition of investments in debt instrument without active market -24,975-33,727 Proceeds from disposal of investments in debt instrument without active market 0 0 Proceeds from repayments of investments in debt instrument without active market 29,849 0 Acquisition of investments accounted for using equity method 0-50,000 Proceeds from disposal of subsidiaries 0 0 Acquisition of property, plant and equipment -5,507-2,828 Proceeds from disposal of property, plant and equipment 6,461 19,066 Increase in refundable deposits 0-7

9 Statement of cash flows Accounting Title 2015/4th 2014/4th Decrease in refundable deposits 28 0 Increase in other non-current assets -1,031-2,318 Increase in prepayments for business facilities -10,409-1,030 Dividends received 10,783 7,959 Net cash flows from (used in) investing activities 5,199-62,343 Cash flows from (used in) financing activities Increase in short-term loans 0 70,001 Decrease in short-term loans -103,694 0 Increase in short-term notes and bills payable 40,000 0 Decrease in short-term notes and bills payable 0-40,000 Proceeds from long-term debt 40,000 0 Repayments of long-term debt 0-40,000 Cash dividends paid -97,482-79,485 Net cash flows from (used in) financing activities -121,176-89,484 Effect of exchange rate changes on cash and cash equivalents -11,160 19,007 Net increase (decrease) in cash and cash equivalents 27,604-6,477 Cash and cash equivalents at beginning of period 411, ,255 Cash and cash equivalents at end of period 439, ,778 Cash and cash equivalents reported in the statement of financial position 439, ,778 Other items qualifying for cash and cash equivalents under the definition of IAS 7 0 0

Unappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 676, ,797 Total retained ear

Unappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 676, ,797 Total retained ear Financial Statement Balance Sheet Accounting Title 2014/12/31 2013/12/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 1,183,185 1,177,682 Current bond investment