BIRLESIM_2021_ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2021 ANNUAL REPORT 138 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret A.Ş. and Its Subsidiary The accompanying notes, form an integral part of the financial statements. (All amounts expressed in Turkish Lira (“TL”)) Consolidated Statement of Financial Position As at 31 December 2021 ASSETS Notes Audited Current Period 31 December 2021 Audited Prior Period 31 December 2020 Current Assets 814.575.364 506.500.324 Cash and Cash Equivalents 5 180.095.042 49.062.023 Financial Investments 1.841.639 - Trade Receivables 6 331.498.980 166.894.713 - Trade Receivables from Related Parties 4, 6 6.251.197 16.180.501 - Trade Receivables from Third Parties 6 325.247.783 150.714.212 Other Receivables 8 25.862.796 122.232.659 - Other Receivables from Related Parties 4, 8 15.453.193 111.327.919 - Other Receivables from Third Parties 8 10.409.603 10.904.740 Contract Assets 26.807.147 17.849.463 - Ongoing Construction and Contracting Project 7 26.807.147 17.849.463 Inventories 9 100.499.925 58.864.003 Prepaid Expenses 10 25.327.027 3.633.181 Current Income Tax Liabilities 28 18.265.327 4.326.317 Other Current Assets 20 95.844.746 45.175.402 SUBTOTAL 806.042.629 468.037.761 Assets held for Sale 29 8.532.735 38.462.563 Non-Current Assets 75.236.510 17.329.570 Tangible Assets 13 74.368.773 13.773.426 Right of Use Assets 14 2.234 2.449.611 Intangible Assets 15 562.075 922.793 Prepaid Expenses 10 176.449 125.997 Other Non-Current Assets 20 126.979 57.743 TOTAL ASSETS 889.811.874 523.829.894