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v3.22.2

Consolidated Balance Sheets - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Assets |  |
Cash and cash equivalents | $ 12,728,783 | $ 8,414,044
Restricted cash | 1,600,000 |
Trade receivables | 4,939,568 | 5,468,911
Withholding taxes receivables |  | 690,487
Other current assets | 1,275,981 | 1,584,884
Inventories | 1,387,549 | 495,081
Amount due from related parties | 26,007 | 373,268
Total current assets | 21,957,888 | 17,026,675
Restricted cash | 1,525,028 | 1,715,866
Property, plant and equipment | 9,897,301 | 7,884,354
Right-of-use assets | 2,364,993 | 4,190,351
Intangible assets, net | 164,316 | 223,408
Goodwill | 329,534 |
Withholding taxes receivable, net | 3,531,953 | 3,534,552
Deferred tax assets, net | 1,635,638 | 1,038,346
Other non-current assets | 345,586 | 361,275
Total non-current assets | 19,794,349 | 18,948,152
Total assets | 41,752,237 | 35,974,827
Liabilities and equity |  |
Trade and other payables | 1,028,721 | 1,540,411
Borrowings | 933,110 | 494,994
Borrowings from related parties | 13,506,184 |
Current portion of operating lease liabilities | 2,366,045 | 2,211,984
Current portion of finance lease liabilities, net | 619,301 | 632,105
Other current liabilities | 1,824,635 | 1,249,106
Income tax payables |  | 284,627
Amount due to related parties | 2,217,752 | 1,670,469
Total current liabilities | 22,495,748 | 8,083,696
Borrowings | 859,120 | 993,869
Operating lease liabilities |  | 2,106,429
Borrowings from related parties | 5,332,803 | 19,085,812
Finance lease liabilities, net | 666,455 | 1,023,366
Other non-current liabilities | 54,000 |
Provision for employee benefits | 5,819,132 | 6,841,673
Total non-current liabilities | 12,731,510 | 30,051,149
Total liabilities | 35,227,258 | 38,134,845
Equity |  |
Ordinary shares – par value $0.003 authorized 300,000,000 shares, issued and outstanding 21,201,842 shares at December 31, 2021; par value $0.003 authorized 100,000,000 shares, issued and outstanding 17,356,090* shares at December 31, 2020 | 63,606 | 52,069
Subscription receivable | (50,000) | (50,000)
Additional paid in capital | 15,379,595 | 2,082,795
Legal reserve | 223,500 | 223,500
Warrants reserve | 251,036 |
Retained earnings (Deficit) | (10,204,220) | (4,722,294)
Accumulated other comprehensive income | 821,527 | 204,249
Capital & reserves attributable to equity holders of the Company | 6,485,044 | (2,209,681)
Non-controlling interests | 39,935 | 49,663
Total equity (deficit) | 6,524,979 | (2,160,018)
Total liabilities and equity (deficit) | $ 41,752,237 | $ 35,974,827

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