Company ABC (a wholly-owned subsidiary of Company XYZ) Statement of Financial Position (Unaudited) As at December 31, 2020 2021 2030 Assets Current assets Cash and cash equivalents $3.594,167 $ 33,044.829 Accounts receivable 35,527,874 25,709.401 Inventories 14.291,231 10,506,501 Prepaid expenses 435,445 316,289 Income taxes recoverable 1.218,777 (1,359,166] Fair value of derivatives 610,326 3,805.250 105 715,824 72,023,104 Property, plant and equipment (note I) 76-241,840 81,398,693 Intangible assets (note 3) 2,410,369 2,717,363 Goodwill 50.541,469 50.541,469 234,910.501 207,180,634 Liabilities Current liabilities Accounts payable and accrued liabilities 28,625.067 17,136,897 Unearned revenue 599.960 213,724 Lease linbillities - current portion 1,417,411 1,404.606 30,642,438 18,755,127 Lease liabilities 2,657.344 3,393.165 Deferred Income tax 16,459-632 18,406 176 49,759-144 40,554 568 Equity Share capital Authorized Unlimited common sabres Issued 101 common shares 16,845,623 16,848.623 Paid-in capital 129,031,933 129,031,933 Retained earnings 38,957,339 20,795,312 Accumulated other comprehensive income (loss) 323,193 (49,802) 166,626,060 234,920,502 207,180,634Company ACB (a wholly-owned subsidiary of Company XYZ) Notes to the Financial Statements (Unaudited) December 31, 2021 1 Property, plant and equipment Owned tangible assets 2021 2020 Accumulated Accumulated Cost amortization Com amortization Land 1,436,874 5 1.436-873 Buildings 66,931,445 21,204021 65,851 569 18,889 942 Machinery and equipment 63,112,698 35,906, 155 61,011,167 35.134,303 Capital work in progress 1,187,716 476,301 1.656,1 17 132.6 68,743 S 60.536,778 5 130,955,726 $4,024.245 Net book value 72,081,955 76,931,481 Leased rightofuse assets 2021 2020 Accumulated Accumulated amortization Cost nmonization Machinery and equipment 2,098 092 4,937,206 $ 8 254.235 3,287,018 4,937,2016 3.254 735 S 3 287 018 Net book value 4.1 60,846 4.967,217 Total net book value 76.242,841 $ 81,598.693Company ACB (a wholly-owned subsidiary of Company XYZ) Notes to the Financial Statements (Unaudited) December 31, 2021 2 Intangible assets 2021 2020 Accumulated Accumulated amortization amortization Customer relationships $ 4,000 000 1,853.343 4,000,000 1,533,333 Software 985 867 832.165 1.004.867 754.171 4,985.867 S 2,565,498 $ 3,004.867 2 287,504 Net book value S 2.420,369 2.717,363