Page 37 - CODIC 2016/2017 - Annual report

2. ConSolidated balanCe Sheet (Thousands of euros)

Assets 30/04/2017 30/04/2016

Non-current assets 12,330 14,389
Property, plant and equipment 1,030 970
Intangible assets 28 9
Deferred tax assets 5,973 8.111
Other financial assets (*) 5,299 5,299
Interests accounted for using the equity method 87,494 83,662

Current assets 282,476 287,510
Inventories 213,428 236,351
Inventories without sales contract 161,012 179,445
Inventories with sales contract 52,416 56,906
Trade receivables (*) 4,870 7,092
Other financial assets 5,041 2,379
Derivative instruments 38 4
Recoverable taxes 1,634 824
Cash and cash equivalents 56,924 40,130
Other current assets 541 730

Total assets 382,300 385,561

Liabilities and equity 30/04/2017 30/04/2016

Total equity 141,494 125,749
Equity attributable to the Group 141,494 125,749
Capital subscribed 5,484 5,484
Additional paid-in capital 4,164 4,164
Revaluation gain 0 0
Retained earnings 131,841 116,097
Exchange differences 5 5
Non-controlling interests 0 0

Non-current liabilities 137,517 171,475
Borrowings 137,517 168,617
Non-current provisions 0 0
Deferred tax liabilities 0 2,858

Current liabilities 103,289 88,336
Borrowings 13,000 5,000
Current provisions 0 0
Derivative instruments 0 0
Current tax liabilities 446 285
Trade payables 44,195 33,117
Advance payments on sales contracts 0 16,390
Other liabilities 45,649 33,544

Total liabilities and equity 382,300 385,561

(*) A reclassification was performed on the financial statements on 30/04/2016 in order to be in line with the presentation of the financial statements
on 30/04/2017.

Codic Annual Report 2016/2017 35