Best Value Hardware Best Value Hardware U.S. GAAP Balance Sheet IFRS Balance Sheet 12/31/2016 12/31/2016 Assets Assets Current Assets Noncurrent Assets Cash and Cash Equivalents 925.690 Total Noncurrent Asset 5.724.393 Inventories (LIFO) 1,821,300 Prepaid Expenses and Other Current Assets 34.667 Current Assets Accounts Receivable 1.850.000 Inventories (FIFO) 1,976,250 Total Current A 4,631,657 Prepaid Expenses and Other Current Assets 34.667 Cash and Cash Equivalents 925.960 Total Property. Net 4,320.545 Accounts Receivable 1.850.000 Other Assets 356.193 Total Current Assets 4,786.877 Total Assets 10,511,270 Total Assets 9,308,395 Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity Total Stockholders' Equity 5.513.050 Current Liabilities 2,448.920 Liabilities Noncurrent Liabilities 2.449.300 Noncurrent Liabilities 2.399.300 Current Liabilities 2.448.920 Total Liabilities 4,848,220 Total Liabilities 4.998.220 Stockholders Equity 4,460,175 Total Liabilities and Stockholders' Equity 10,511,270 Total Liabilities and Stockholders' Equity 9,308,395