Consolidated statement of financial position

AS AT 31 JULY 2020

Figures in Rand thousand	Notes	2020	Restated* 2019	Restated* 1 August 2018
ASSETS
Non-current assets
Property, plant, equipment and right-of-use assets	4	544 846	481 674	742 983
Intangible assets	5	112 967	488 974	880 392
Goodwill	6	916 743	1 850 854	4 255 281
Equity-accounted investments	7	6 689	228 067	530 861
Other financial assets	8	60 881	11 610	499 040
Deferred taxation	9	200 972	245 278	327 270
Finance lease receivables	10	55 120	106 775	130 602
		1 898 218	3 413 232	7 366 429
Current assets
Inventories	11	113 754	251 456	377 501
Other financial assets	8	137 109	76 718	205 692
Current taxation receivable		53 940	52 916	88 442
Finance lease receivables	10	67 720	72 638	63 307
Trade and other receivables	12	2 116 576	3 353 971	4 733 305
Cash and cash equivalents	13	645 837	1 048 583	1 418 319
		3 134 936	4 856 282	6 886 566
Assets held for sale	14	2 152 366	1 765 016	–
Total assets		7 185 520	10 034 530	14 252 995
EQUITY AND LIABILITIES
Equity
Stated capital	17	4 250 219	4 239 621	3 443 223
Shares to be issued to vendors	18	15 300	20 257	66 196
Other reserves	19	924 862	742 597	663 122
Accumulated loss		(4 680 506)	(3 077 996)	1 746 493
Equity attributable to the owners of EOH Holdings Limited		509 875	1 924 479	5 919 034
Non-controlling interests		29 624	40 621	17 788
Total equity		539 499	1 965 100	5 936 822
Liabilities
Non-current liabilities
Other financial liabilities	20	5 674	2 255 825	3 208 415
Lease liabilities	21	171 699	28 030	56 388
Deferred taxation	9	111 291	305 917	388 042
		288 664	2 589 772	3 652 845
Current liabilities
Other financial liabilities	20	2 748 028	1 068 132	895 581
Current taxation payable		49 329	97 988	170 230
Lease liabilities	21	104 723	29 331	35 360
Trade and other payables	22	1 951 060	3 303 241	3 562 157
Provisions	23	670 125	410 427	–
		5 523 265	4 909 119	4 663 328
Liabilities directly associated with assets held for sale	14	834 092	570 539	–
Total liabilities		6 646 021	8 069 430	8 316 173
Total equity and liabilities		7 185 520	10 034 530	14 252 995

*	Refer to note 3 – Restatement of consolidated annual financial statements for the impact on the affected assets, liabilities and equity.