ABC PLC Unconsolidated Annual Report 2019

ABC PLC formerly XYZ PLC is a public listed company registed in Brandenburg,Germany and headguartered in Potsdam, Hauptstrasse 1234 operating mainly in Europe where it produces and sells electric cars. Its parent company is DEF PLC which is part of GHI Group.

Balance sheet

(in thousands EUR) 2018 2019
Non-current assets 1 234 1 445
Current assets
Cars produced and in production 300 340
Aluminium and steel stocks 50 75*
Other current inventories 5 20
Other current assets 70 80
Total current assets 425 515
Total assets 1 659 1 960
Equity 339 360
Liabilities 1 320 1 600
Equity and liabilities 1 659 1 960

*Raw material used in production of cars - shifting from steel to aluminim

Changes in equity

(in thousands EUR) Issued capital and
share premium
Retained earnings Non-controlling interests
issued capital and share premium
Non-controlling interests
retained earnings
Total
Equity, beginning balance (2018) 300 10 15 5 330
Increase (decrease) in 2018 5 1 2 1 9
Equity, beginning balance (2019) 305 11 17 6 339
Increase (decrease) in 2019 25 -3 3 -4 21
Equity, ending balance (2019) 330 8 20 2 360