ភាសាខ្មែរ
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Financial Statements
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2022
| 2022 | 2021 | |||
|---|---|---|---|---|
| US$ | KHR'000 | US$ | KHR'000 | |
| Continuing operations | ||||
| Revenue - fee and commission incomes | 852,834 | 3,485,534 | 352,853 | 1,435,405 |
| Finance income | 153,143 | 625,896 | 129,234 | 525,723 |
| Other losses - net | (12,468) | (50,957) | (4,209) | (17,124) |
| 993,510 | 4,060,473 | 477,877 | 1,944,004 | |
| Expenses | ||||
| Salaries and wages | 290,662 | 1,187,936 | 223,159 | 907,811 |
| Utilities | 6,687 | 27,328 | 5,485 | 22,313 |
| Membership and registration fees | 15,922 | 65,072 | 16,170 | 65,780 |
| Bonuses and incentives | 68,009 | 277,954 | 59,026 | 240,119 |
| Legal and professional fees | 5,874 | 24,006 | 5,921 | 24,087 |
| Communication | 8,393 | 34,303 | 8,170 | 33,236 |
| Amortisation charge | 4,562 | 18,644 | 4,460 | 18,143 |
| Retirement benefits | 8,877 | 36,282 | 7,194 | 29,265 |
| Depreciation charge | 4,805 | 19,636 | 4,064 | 16,532 |
| Building rental | 2,958 | 12,089 | 2,958 | 12,033 |
| Other benefits | 39,410 | 161,069 | 27,380 | 111,383 |
| Other expenses | 19,052 | 77,864 | 6,652 | 27,060 |
| Impairment losses on financial assets | 9,576 | 39,136 | 1,928 | 7,843 |
| 484,786 | 1,981,319 | 372,568 | 1,515,605 | |
| Profit before income tax | 508,724 | 2,079,154 | 105,309 | 428,399 |
| Income tax expense | (78,390) | (320,381) | (2,544) | (10,349) |
| Profit for the year | 430,334 | 1,758,773 | 102,765 | 418,050 |
| Other comprehensive income: Items that may not be reclassified to profit or loss: | ||||
| Remeasurement of employee benefit obligations | (1,880) | (7,686) | (7,665) | (31,181) |
| Currency translation differences | - | 103,731 | - | 59,099 |
| Other comprehensive (loss)/income for the year | (1,880) | 96,045 | (7,665) | 27,918 |
| Total comprehensive (loss)/income for the year | 428,453 | 1,854,818 | 95,100 | 445,968 |
| Profit attributable to: | ||||
| Owner of the Company | 430,334 | 1,758,773 | 102,765 | 418,050 |
| Total comprehensive income/(lose) attributable to: | ||||
| Owner of the Company | 428,453 | 1,854,818 | 95,100 | 445,968 |
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022
| 2022 | 2021 | |||
|---|---|---|---|---|
| US$ | KHR'000 | US$ | KHR'000 | |
| ASSETS Non-current assets | ||||
| Statutory deposit | 242,895 | 1,000,000 | 245,459 | 1,000,000 |
| Intangible assets | 10,671 | 43,933 | 15,233 | 62,059 |
| Property and equipment | 10,624 | 43,740 | 8,024 | 32,690 |
| Deferred tax assets | 43,263 | 178,114 | 43,346 | 176,592 |
| Total non-current assets | 307,454 | 1,265,787 | 312,062 | 1,271,341 |
| Current assets | ||||
| Term deposits | 2,225,885 | 9,163,969 | 1,784,206 | 7,268,855 |
| Other assets | 63,953 | 263,295 | 57,920 | 235,965 |
| Cash and cash equivalents | 253,349 | 1,043,038 | 160,984 | 655,847 |
| Total current assets | 2,543,187 | 10,470,302 | 2,003,110 | 8,160,667 |
| TOTAL ASSETS | 2,850,641 | 11,736,089 | 2,315,172 | 9,432,008 |
| EQUITY AND LIABILITIES | ||||
| Equity | ||||
| Share capital | 2,010,000 | 8,040,000 | 2,010,000 | 8,040,000 |
| Retained earnings | 531,854 | 2,167,424 | 103,401 | 416,337 |
| Other reserves | - | 257,390 | - | 153,659 |
| Total equity | 2,541,854 | 10,464,814 | 2,113,401 | 8,609,996 |
| Liabilities | ||||
| Non-current liabilities | ||||
| Employee benefits | 87,110 | 358,631 | 76,628 | 312,182 |
| Current liabilities | ||||
| Accruals and other payables | 153,085 | 630,251 | 124,750 | 508,233 |
| Employee benefits – current | (51) | (210) | 12 | 49 |
| Current income tax liabilities | 68,643 | 282,603 | 380 | 1,548 |
| Total current liabilities | 221,677 | 912,644 | 125,142 | 509,830 |
| Total liabilities | 308,787 | 1,271,275 | 201,770 | 822,012 |
| Total equity and liabilities | 2,850,641 | 11,736,089 | 2,315,172 | 9,432,008 |