Blue Island PLC

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

	2016	2015
	$\epsilon$	€
Assets
Property, plant and equipment
Intangible assets and goodwill	7.050.693	6.777.905
Biological assets	920.969	942.419
Deferred tax assets	197.926	286.770
Non-current assets	95.600
	8.265.188	8.007.094
Inventories	1.041.495	980.260
Biological assets	7.602.956	6.532.074
Trade and other receivables	1.155.070	1.138.776
Refundable tax	180.992	184.223
Cash and cash equivalents	251.481	596.459
Current assets	10.231.994	9.431.792

Total assets	18.497,182	17.438.886
Equity
Share capital	2.624.430	2.624.430
Share premium	6.761.580	6.761.580
Reserves	4.158.275	3.507.660
Total equity	13.544.285	12.893.670

Liabilities
Loans and borrowings	266.553	391.275
Deferred tax liabilities	425.931	279.363
Non-current liabilities	692.484	670.638
Bank overdrafts	961.122
Short term portion of long-term loans	150.994	910.190 131.937
Trade and other payables	3.110.374	2.789.110
Deferred income	37.923	43.341
Current liabilities	4,260.413	3.874.578

Total liabilities	4.952.897	4.545.216
Total equity and liabilities	18.497.182	17.438.886

On 26 April 2017 the Board of Directors of Blue Island Plc approved and authorised these consolidated financial statements for issue.