Current Assets: SINIORA FOOD INDUSTRIES COMPANY (A PUBLIC SHAREHOLDING LIMITED COMPANY) AMMAN-JORDAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION ASSETS Cash on hand and at banks Accounts receivable-net Inventory - net Due from related parties Other debit balances Total Current Assets December 31, Note 2019 2018 JD JD 5 1,385,585 3,177,170 6 10,617,480 9,715,712 7 10,102,780 8,215,044 25 938,658 773,481 8 2,293,884 25,338,387 2,251,685 24,133,093 Non-Current Assets: Deferred tax assets 22/d 252,185 217,868 Intangible assets-net 9 6,361,718 6,384,438 Property and equipment - net 10 34,912,284 30,545,988 Right-of-use assets 11 537,808 Total Non-Current Assets 42,063,995 37,148,294 TOTAL ASSETS 67,402,382 61,281,387 LIABILITIES Current Liabilities: Notes payable 12 Accounts payable 916,220 5,643,212 845,931 4,250,191 Due to related parties 25 306,699 100,771 Deposits and accrued expenses 13 4,783,977 3,600,142 Lease liabilities due within one year 11 123,215 Loans installments due within one year 14 5,933,915 4,950,075 Income tax provision 22/a Total Current Liabilities 432,576 18,139,814 227,711 13,974,821 Non-Current Liabilities: Loans installments due within more than one year 14 9,951,821 11,944,188 Lease liabilities due within more than one year 11 379,729 Provision for end-of-service indemnity Total Non-Current liabilities Total liabilities 15 2,525,253 2,052,371 12,856,803 13,996,559 30,996,617 27,971,380 OWNERS' EQUITY Paid-up capital 16/a 25,000,000 25,000,000 Statutory reserve 16/b 4,634,738 4,174,720 Retained earnings 16/c 9,234,813 6,599,073 Effect of the purchase of non-controlling interest shares 16/d (2,463,786) (2,463,786) Total shareholders' equity 36,405,765 33,310,007 Non-controlling interest Total Owners' Equity 36,405,765 33,310,007 TOTAL LIABILITIES AND OWNERS' EQUITY 67,402,382 61,281,387 THE ACCOMPANYING NOTES CONSTITUTE AN INTEGRAL PART OF THESE CONSOLIDATED FINANCIAL STATEMENTS AND SHOULD BE READ WITH THEM. Current Assets: SINIORA FOOD INDUSTRIES COMPANY (A PUBLIC SHAREHOLDING LIMITED COMPANY AMMAN-JORDAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION ASSETS Cash on hand and at banks Accounts receivable Inventory - net net Due from related parties Other debit balances Total Current Assets December 31, Note 2020 2019 30 5 1,327,662 1,385,585 6 10,757,841 10,617,480 7 11,239,407 25 - 528,547 2,119,544 25,973,001 10,102,780 2,293,884 25,338,387 938,658 Non-Current Assets: Deferred tax assets 22/d 287,678 Intangible assets 9 6,358,736 Property and equipment - net 10 35,154,044 252,185 6,361,718 34,912,284 Right-of-use assets 11 801.473 537,808 Total Non-Current Assets 42,601,931 TOTAL ASSETS 68,574,932 42,063,995 67,402,382 LIABILITIES Current Liabilities: Due to banks 12 1,111,387 Notes payable 888,461 916,220 Accounts payable 5,083,085 5,643,212 Due to related parties 25 28,656 306,699 Deposits and accrued expenses 13 4,934,414 4,783,977 Lease liabilities due within one year 11 277,553 123,215 Loans installments due within one year 14 4,981,965 Income tax provision 22/a Total Current Liabilities 606,634 17.912.155 5,933,915 432,576 18,139,814 Non-Current Liabilities: Loans installments due within more than one year 14 6,235,218 9,951,821 Lease liabilities due within more than one year 11 476,534 379,729 Total Non-Current liabilities Provision for end-of-service indemnity Total liabilities 15 2,987,130 2,525,253 9,698,882 12,856,803 27,611,037 30,996,617 OWNERS' EQUITY Paid-up capital 16/a 27,000,000 25,000,000 Statutory reserve 16/0 5,254,021 4,634,738 Retained earnings 16/c 11,173,660 9,234,813 Effect of the purchase of non-controlling interest shares 16/0 (2,463,786) (2,463,786) Total Owners' Equity 40,963,895 36,405,765 TOTAL LIABILITIES AND OWNERS' EQUITY 67,402,382 THE ACCOMPANYING NOTES CONSTITUTE AN INTEGRAL PART OF THESE CONSOLIDATED FINANCIAL STATEMENTS AND SHOULD BE READ WITH THEM. 68,574,932 Part One: Required: Name of Audit Company including the type of Audit Report, for the three years, discuss briefly. Part One: Required: Name of Audit Company including the type of Audit Report, for the three years, discuss briefly