Financial Statement Balance Sheet

Size: px

Start display at page:

Download "Financial Statement Balance Sheet"

Shawn McCarthy
5 years ago
Views:

1 Financial Statement Balance Sheet Accounting Title 2014/3/ /12/ /3/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 4,556,450 4,372,738 3,960,180 Current financial assets at fair value through profit or loss Total current financial assets at fair value through profit or loss 115, , ,768 Current held-to-maturity financial assets Current held-to-maturity financial assets, net 200, ,414 0 Notes receivable, net Notes receivable, net 92, , ,484 Accounts receivable, net Accounts receivable, net 1,742,769 1,754,670 1,610,837 Accounts receivable due from related parties, net Accounts receivable due from related parties, net 350, , ,872 Inventories Total inventories 781, , ,283 Other current assets Total other current assets 92,975 83,820 63,846 Total current assets 7,932,819 7,840,963 7,247,270 Non-current assets Held-to-maturity non-current financial assets Non-current held-to-maturity financial assets, net 403, ,753 0 Non-current financial assets at cost Non-current financial assets at cost, net 8,846 8,846 8,683 Property, plant and equipment Total property, plant and equipment 6,247,037 6,152,426 5,685,323 Intangible assets Total intangible assets 7,293 7,724 2,656 Deferred tax assets 8,797 8,636 7,215 Other non-current assets Other non-current assets, others Total other non-current assets, others 74,744 74,684 74,624 Total other non-current assets 74,744 74,684 74,624 Total non-current assets 6,750,344 6,454,069 5,778,501 Total assets 14,683,163 14,295,032 13,025,771 Liabilities Current liabilities Current financial liabilities at fair value through profit or loss Total current financial liabilities at fair value through profit or loss 2,478 3,522 1,057 Notes payable Total notes payable 2,379 27,254 1,521 Accounts payable Total accounts payable 567, , ,419 Other payables Other accrued expenses 321, , ,323 Payable on machinery and equipment 192, ,635 83,194 Other payables, others 345, , ,974 Total other payables 859, , ,491 Current tax liabilities 283, , ,703 Current provisions Total current provisions 16,289 16,289 9,950 Total current liabilities 1,731,600 1,855,853 1,340,141 Non-current liabilities Deferred tax liabilities Total deferred tax liabilities 1,497 1,302 1,924 Other non-current liabilities Accrued pension liabilities 156, , ,982 Guarantee deposits received Total other non-current liabilities 156, , ,998 Total non-current liabilities 158, , ,922 Total liabilities 1,889,658 2,019,137 1,510,063 Equity Share capital Ordinary share 5,688,459 5,688,459 5,541,249 Total capital stock 5,688,459 5,688,459 5,541,249

2 Accounting Title 2014/3/ /12/ /3/31 Balance Sheet Capital surplus Total capital surplus 507, ,922 1,227,290 Retained earnings Legal reserve 1,774,677 1,774,677 1,650,684 Special reserve 1,560 1,560 0 Unappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 4,820,887 4,303,277 3,096,485 Total retained earnings 6,597,124 6,079,514 4,747,169 Total equity 12,793,505 12,275,895 11,515,708 Number of share capital awaiting retirement Equivalent issue shares of advance receipts for ordinary share Number of shares in entity held by entity and by its subsidiaries 0 0 0

3 Financial Statement Income Statement 2014/01/01 To 2014/03/ /01/01 To 2013/03/31 Accounting Title Statement of comprehensive income Operating revenue Net sales revenue Net sales revenue 2,434,245 2,089,283 Total operating revenue 2,434,245 2,089,283 Operating costs Cost of sales Total cost of sales 1,782,823 1,704,236 Total operating costs 1,782,823 1,704,236 Gross profit (loss) from operations 651, ,047 Gross profit (loss) from operations 651, ,047 Operating expenses Selling expenses Total selling expenses 9,491 26,835 Administrative expenses Total administrative expenses 40,770 33,768 Research and development expenses Total research and development expenses 36,927 23,676 Total operating expenses 87,188 84,279 Net operating income (loss) 564, ,768 Non-operating income and expenses Other income Total other income 10,741 9,395 Other gains and losses Other gains and losses, net 12,131 18,763 Total non-operating income and expenses 22,872 28,158 Profit (loss) from continuing operations before tax 587, ,926 Tax expense (income) Total tax expense (income) 69,496 42,587 Profit (loss) from continuing operations 517, ,339 Profit (loss) 517, ,339 Total comprehensive income 517, ,339 Basic earnings per share Basic earnings (loss) per share from continuing operations 1 1 Total basic earnings per share 1 1 Diluted earnings per share Diluted earnings (loss) per share from continuing operations Total diluted earnings per share

4 Financial Statement Statements of Changes in Stockholders' Equity 2014/03/31 Statement of Stockholders' Equity Ordinary share Total share capital Capital surplus Legal reserve Special reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Total equity Equity 5,688,459 5,688, ,922 1,774,677 1,560 4,303,277 6,079,514 12,275,895 Profit (loss) 517, , ,610 Total comprehensive income 517, , ,610 Total increase (decrease) in equity 517, , ,610 Equity 5,688,459 5,688, ,922 1,774,677 1,560 4,820,887 6,597,124 12,793, /03/31 Statement of Stockholders' Equity Ordinary share Total share capital Capital surplus Legal reserve Unappropriated retained earnings (accumulated deficit) Total retained earnings Total equity Equity 5,540,379 5,540,379 1,226,181 1,650,684 2,810,146 4,460,830 11,227,390 Profit (loss) 286, , ,339 Total comprehensive income 286, , ,339 Share-based payments ,109 1,979 Total increase (decrease) in equity , , , ,318 Equity 5,541,249 5,541,249 1,227,290 1,650,684 3,096,485 4,747,169 11,515,708

5 Financial Statement Statements of Cash Flows 2014/01/01 To 2014/03/ /01/01 To 2013/03/31 Accounting Title Statement of cash flows Cash flows from (used in) operating activities, indirect method Profit (loss) from continuing operations before tax 587, ,926 Profit (loss) before tax 587, ,926 Adjustments Adjustments to reconcile profit (loss) Depreciation expense 431, ,944 Amortization expense Net loss (gain) on financial assets or liabilities at fair value through profit or loss -1, Net (loss) gain arising from derecognition of financial assets measured at amortised cost Interest income -8,448-6,849 Unrealized foreign exchange loss (gain) -3,340-9,609 Total adjustments to reconcile profit (loss) 419, ,037 Changes in operating assets and liabilities Changes in operating assets Decrease (increase) in financial assets held for trading -10,000-26,430 Decrease (increase) in notes receivable 28,488 96,395 Decrease (increase) in accounts receivable 12,728-40,637 Decrease (increase) in accounts receivable due from related parties 7,317-54,990 Decrease (increase) in inventories 63, ,446 Decrease (increase) in other current assets -6,373 14,702 Total changes in operating assets 95, ,486 Changes in operating liabilities Increase (decrease) in notes payable -24,875-4,394 Increase (decrease) in accounts payable -119,651-30,013 Increase (decrease) in other payable 83,853 46,387 Increase (decrease) in provisions 0-32 Increase (decrease) in other current liabilities -160, ,620 Increase (decrease) in accrued pension liabilities -5, Total changes in operating liabilities -226, ,532 Total changes in operating assets and liabilities -131,439-41,046 Total adjustments 288, ,991 Cash inflow (outflow) generated from operations 875, ,917 Income taxes refund (paid) Net cash flows from (used in) operating activities 874, ,263 Cash flows from (used in) investing activities Acquisition of held-to-maturity financial assets -202,255 0 Acquisition of property, plant and equipment -496, ,595 Increase in refundable deposits Interest received 5,666 6,546 Net cash flows from (used in) investing activities -693, ,049 Cash flows from (used in) financing activities Exercise of employee share options 0 1,979 Net cash flows from (used in) financing activities 0 1,979 Effect of exchange rate changes on cash and cash equivalents 2,371 2,771 Net increase (decrease) in cash and cash equivalents 183, ,964 Cash and cash equivalents at beginning of period 4,372,738 3,446,216 Cash and cash equivalents at end of period 4,556,450 3,960,180 Cash and cash equivalents reported in the statement of financial position 4,556,450 3,960,180

Financial Statement Balance Sheet

Financial Statement Balance Sheet Provided by: GREATEK ELECTRONTCS INC. Accounting Title 2016/6/30 2015/12/31 2015/6/30 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash