The Second Cup Ltd. Consolidated Statements of Financial Position As at December 29, 2018 and December 30, 2017 (Expressed in thousands of Canadian dollars) 1 ASSETS 2018 2017 $ Current assets Cash and cash equivalents Restricted cash (note 24) Trade and other receivables (note 6) Notes and leases receivable (note 7) Inventories (note 8) Prepaid expenses and other assets Income tax receivable 14,888 1,750 2.561 30 525 259 186 4,573 1.359 3,716 64 205 206 20,199 10,123 74 Non-current assets Notes and leases receivable (note 7) Investments in equity securities (note 16) Property and equipment (note 9) Intangible assets (note 10) Total assets LIABILITIES 23 1,720 2,044 32015 2,132 32372 56,001 44,701 S Current liabilities Accounts payable and accrued liabilities (note 11) Provisions (note 12) Other liabilities (note 13) Gift card liability 5.251 634 130 2,327 3.974 934 205 3,433 activate to Setting 20,199 10,123 74 23 1,720 2,044 32015 56,001 2,132 32 372 s 44,701 Non-current assets Notes and leases receivable (note 7) Investments in equity securities (note 16) Property and equipment (note 9) Intangible assets (note 10) Total assets LIABILITIES Current liabilities Accounts payable and accrued liabilities (note 11) Provisions (note 12) Other liabilities (note 13) Gift card liability Deposits from tranchisees Deferred income (note 27) Income tax payable S $ 5,251 634 130 2,327 769 2,062 3,974 934 208 3,433 1.230 91 11.153 9,870 230 179 297 157 2357 5591 6,160 19.555 16410 Non-current liabilities Provisions (note 12) Other liabilities (note 13) Deferred income (note 27) Deferred income taxes (note 20) Total liabilities SHAREHOLDERS' EQUITY Total liabilities and shareholders' equity Contingencies, commitments and guarantees (note 25) See accompanying notes to consolidated financial statements Approved by the Directors March 1, 2019 Michael Bregman, Director Melinda Le Director 36.446 28 262 $6.001 44701 The Second Cup Ltd. Consolidated Statements of Financial Position As at December 29, 2018 and December 30, 2017 (Expressed in thousands of Canadian dollars) 1 ASSETS 2018 2017 $ Current assets Cash and cash equivalents Restricted cash (note 24) Trade and other receivables (note 6) Notes and leases receivable (note 7) Inventories (note 8) Prepaid expenses and other assets Income tax receivable 14,888 1,750 2.561 30 525 259 186 4,573 1.359 3,716 64 205 206 20,199 10,123 74 Non-current assets Notes and leases receivable (note 7) Investments in equity securities (note 16) Property and equipment (note 9) Intangible assets (note 10) Total assets LIABILITIES 23 1,720 2,044 32015 2,132 32372 56,001 44,701 S Current liabilities Accounts payable and accrued liabilities (note 11) Provisions (note 12) Other liabilities (note 13) Gift card liability 5.251 634 130 2,327 3.974 934 205 3,433 activate to Setting 20,199 10,123 74 23 1,720 2,044 32015 56,001 2,132 32 372 s 44,701 Non-current assets Notes and leases receivable (note 7) Investments in equity securities (note 16) Property and equipment (note 9) Intangible assets (note 10) Total assets LIABILITIES Current liabilities Accounts payable and accrued liabilities (note 11) Provisions (note 12) Other liabilities (note 13) Gift card liability Deposits from tranchisees Deferred income (note 27) Income tax payable S $ 5,251 634 130 2,327 769 2,062 3,974 934 208 3,433 1.230 91 11.153 9,870 230 179 297 157 2357 5591 6,160 19.555 16410 Non-current liabilities Provisions (note 12) Other liabilities (note 13) Deferred income (note 27) Deferred income taxes (note 20) Total liabilities SHAREHOLDERS' EQUITY Total liabilities and shareholders' equity Contingencies, commitments and guarantees (note 25) See accompanying notes to consolidated financial statements Approved by the Directors March 1, 2019 Michael Bregman, Director Melinda Le Director 36.446 28 262 $6.001 44701
