BRL Balance Sheet
 
Period ended: 31-Dec-10 31-Dec-11 31-Dec-12 31-Dec-13 31-Dec-14
Unit: RWF ‘000s RWF ‘000s RWF ‘000s RWF ‘000s RWF ‘000s
Statement type: Audited Restated Restated Audited* Audited*
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Assets          
Non-current assets
Property, plant and equipment 18,160,813 21,979,754 40,452,303 54,688,451 66,417,611
Intangible assets 259,362 86,922
Other investments 9,224 9,224 9,224 9,224 9,224
Investment in joint venture 128,000 51,101 3,765,668
Total non-current assets 18,557,399 22,127,001 40,461,527 54,697,675 70,192,503
Current assets
Inventories 11,366,532 16,369,732 16,333,890 21,800,004 24,377,189
Receivable from related parties 65,568 71,276 269,683 2,734,878 1,484,426
Trade receivables – net 3,343,634 4,985,494 6,928,607 7,501,836 6,458,712
Other receivables – net 568,490 272,217 811,047 1,939,845 1,878,650
Tax recoverable 304,718 1,409,908
Cash and cash equivalents 4,783,239 6,064,073 9,722,075 2,557,860 1,382,843
Total current assets 20,127,463 27,762,792 34,065,303 36,839,141 36,991,728
Total assets 38,684,862 49,889,793 74,526,830 91,536,816 107,184,231
           
Equity
Share capital 385,714 514,285 514,285 514,285 5,142,850
Share premium 84,857 84,857 84,857 84,857 84,857
Other reserves 2,200,560 2,071,990 2,071,990 2,071,990 2,071,990
Retained earnings 13,423,230 17,006,748 27,342,019 32,515,256* 33,414,574*
Total equity 16,094,361 19,677,880 30,013,151 35,186,388 40,714,271
Non-current liabilities
Loans and borrowings 2,548,411 4,363,760 3,225,400
Deferred income 36,865 19,853 1,421 169,682
Deferred tax liability 804,163 897,860 799,601 2,504,773 5,757,136
Total non-current liabilities 841,028 917,713 3,349,433 7,038,215 8,982,536
Current liabilities
Bank of overdraft
Loans and borrowings 23,031 451,589 10,052,021 17,661,863
Payable to related parties 1,496,924 2,388,494 2,660,600 3,872,494 3,991,391
Trade payables 3,723,500 7,711,614 17,581,908 16,246,349 17,307,926
Deposit on returnable containers 8,310,817 10,575,510 12,325,086 13,313,187 13,450,328
Other Payables and expenses 6,323,541 6,414,240 6,159,496 5,817,632 5,075,916
Deferred income 18,432 18,432 18,432 10,530
Current income tax payable 1,853,228 2,185,910 1,967,135
Total current liabilities 21,749,473 29,294,200 41,164,246 49,312,213 57,487,424
Total liabilities 22,590,501 30,211,913 44,513,679 56,350,428 66,469,960
Total equity and liabilities 38,684,862 49,889,793 74,526,830 91,536,816 107,184,231
*Note: On 14 August 2015, Bralirwa restated the company’s 2014 full year statement of financial position as follows.
31-Dec-13 31-Dec-14
Retained Earnings       32,515,256 33,414,574
Net adjustments -2,705,155 -4,686,915
Restated retained earnings       29,810,101 28,727,659