EXMAR report 2023

Consolidated statement of financial position (In thousands of USD) Note December 31, 2023 December 31, 2022 Non-current assets 619,437 573,659 Vessels and barges 13 415,747 437,966 Other property, plant and equipment 14 15,970 14,556 Intangible assets 314 225 Right-of-use assets 15 9,661 10,910 Investments in equity accounted investees 16 135,388 107,082 Deferred tax assets 19 4,429 1,071 Other investments 20 37,928 1,849 Current assets 307,496 604,616 Derivative financial assets 550 573 Inventories 21 15,134 9,217 Trade and other receivables 22 97,384 67,089 Short term borrowings to equity accounted investees 18 11,597 7,000 Current tax assets 19 5,900 1,185 Cash and cash equivalents 23 176,930 519,553 Total assets 926,933 1,178,276 Equity 482,138 798,691 Equity attributable to owners of the Company 481,992 798,511 Share capital 24 88,812 88,812 Share premium 24 148,796 209,902 Reserves 172,412 179,480 Result for the period 71,972 320,317 Non-controlling interest 147 180 Non-current liabilities 248,862 250,370 Borrowings 26 219,831 167,548 Other Payables 0 78,000 Employee benefit obligations 28 999 1,040 Provisions 25,006 800 Deferred tax liabilities 19 3,026 2,982 Current liabilities 195,932 129,215 Borrowings 26 45,480 50,800 Trade and other payables 29 146,909 75,542 Current tax liability 19 3,544 2,873 Total liabilities 444,795 379,585 Total equity and liabilities 926,933 1,178,276 FINANCIAL REPORT 127