31년 2023월 XNUMX일에 종료된 연도의 연간 결과
월 1 2024
DAR 글로벌 PLC ('다르 글로벌', 아니면 그 '기업 정보', 아니면 그 '그룹')
31년 2023월 XNUMX일에 종료된 연도의 연간 결과
Significant progress made in the Group's first year as a public company, following a milestone listing in February 2023
Solid full-year financial performance delivering exceptional revenue growth, a substantial increase in profit and a strong balance sheet
12 active projects with a GDV of USD 5.9 billion
Dar Global, the luxury international real estate developer, today announces its audited full-year results for the year ended 31 December 2023.
Ziad El Chaar, Chief Executive Officer, commented:
"Dar Global has had an outstanding year following our successful listing on the London Stock Exchange in February 2023. We have delivered strong revenue growth, a significant increase in profits and we continue to deliver against our ambitious strategy.
"We have created a unique offering focused on the development of luxury second homes in some of the most desirable locations in the world for affluent, internationally mobile, global citizens. This strategy sets us apart from other developers and enjoys high and sustained demand from a customer base far less exposed to economic cycles.
"Looking forward, our exciting pipeline of developments and strong capital position means Dar Global is well placed to selectively enter new markets where we see compelling opportunities including as recently announced in Saudi Arabia. This positions us to achieve our strategic objectives in the coming years with renewed confidence."
Strong growth delivered with exceptional revenue growth and continuing demand
· | Total Revenue of USD 360.6 million (FY 2022: USD 80.0 million), +351% year-on-year growth |
· | Significant increase in gross profit to USD 146.4 million (FY 2022: USD 28.7 million) - resulting in a 41% gross profit margin (FY 2022: 36%) |
· | Profit before tax for the period of USD 81.2 million (FY 2022: loss of USD 5.2 million) |
· | Portfolio Gross Domestic Value (GDV) increased to USD 5.9 billion across 12 active projects (31 December 2022: 10 active projects with GDV of USD 4.7 billion) |
· | Customer demand for both newly launched and existing projects remains strong with contracted sales rising to 1,498 units, amounting to a total sales value of c. USD 1,025 million (c. 46% of total launched GDV of c. USD 2.2 billion) |
A strong balance sheet to pursue opportunistic growth
· | Increased net asset value of USD 465.4 million compared to USD 281.4 million at as of 31 December 2022 |
· | Strong balance sheet with a cash position of USD 238.5 million, comprising of free cash of USD 80.2 million and restricted cash balances (escrow and escrow retention) of USD 158.3 million |
· | Total liquidity of USD 216.3 million (including undrawn debt facilities of USD 136.1 million), providing the flexibility to capitalise on project opportunities in the year ahead |
재무 하이라이트:
요약 손익 | FY 2023 (USD M)
| FY 2022 (USD M) 감사되지 않음 | 변화 (%) |
수익 | 360.6 | 80.0 | 351% |
매출 총 이익 | 146.4 | 28.7 | 410% |
매출 총 이익 | 41% | 36% | - |
EBITDA | 83.0 | 6.3 | 1,217% |
EBITDA 마진 | 23% | 8% | - |
세전 이익/(손실) | 81.2 | (5.2) | - |
요약 재무상태 | As at 31 December 2023 (USD M)
| As at 31 December 2022 (USD M) 감사되지 않음 | Change (USD M) |
자산 |
| ||
현금 및 현금성 자산 | 228.5 | 112.6 | +115.9 |
에스크로 보존 | 10.0 | 5.9 | +4.1 |
매출채권 및 미청구채권 | 221.9 | 40.6 | +181.3 |
선수금, 예금 및 기타 미수금 | 60.9 | 81.1 | (20.3) |
개발 속성
| 216.9 | 302.3 | (85.3) |
기타 자산 | 29.2 | 15.5 | +13.7 |
총자산 | 767.3 | 557.9 | +209.5 |
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부채 |
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매입 채무 및 기타 채무 | 25.7 | 30.7 | (5.0) |
고객의 사전 | 57.5 | 94.5 | (36.9) |
대출 및 차입 | 125.4 | 69.7 | +55.7 |
개발재산책임 | 78.6 | 72.5 | +6.2 |
기타 부채 | 14.7 | 9.2 | +5.4 |
총 부채 | 301.9 | 276.5 | +25.4 |
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공평 |
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순 자산 가치 | 465.4 | 281.4 | +184.0 |
Net asset value per share (in USD)* | 2.6 | 0.1 | +2.5 |
*Net asset value per share is based on the number of shares outstanding as on 31st December 2023 of 180,021,612 and 2,239,510,913 as on 31st 12월 2022.
Group Operational Highlights
We are committed to providing a unique offering for global citizens, focusing on second homes in prime locations targeted at affluent customers, which has yielded positive results in a challenging global economic landscape.
Despite prevailing macroeconomic headwinds, we have continued our growth trajectory and sales momentum across all active projects, while maintaining a prudent and discerning approach to ongoing investment decisions. We are pleased to provide an update on our project portfolio and contracted sales for FY 2023.
Project Portfolio Update
| UAE | ROW*
|
프로젝트 수 | 4 | 8 |
Total GDV (USD M) | 1,033 | 4,877 |
Months since launch (avg.) | 17 | 7 |
Launched GDV (USD M) | 1,033 | 1,181 |
Launched GDV sold (%) | 73% | 23% |
No. of units launched | 1,158 | 920 |
No. of units sold | 1,019 | 479 |
*Rest of the World |
· The Dubai residential market saw robust activity in 2022 and 2023, coming back from a dip during the COVID-19 pandemic. Dar Global is on track to complete and handover its inaugural project, the Urban Oasis Tower in Dubai, in Q1 this year which will be followed later in the year by the Da Vinci Tower by Pagani
o Dar Global's other two projects in Dubai include W Residences, the 49-floor development situated in Downtown Dubai and DG1, Dar Global's first own-brand project
· Dar Global launched its largest active project over the course of 2023, the AIDA masterplan in Oman, developed under a joint development agreement with the OMRAN Group (Oman Tourism Development Company)
o AIDA represents c. 50% of Dar Global's total GDV and is expected to be delivered over the next 8-10 years
· Progressing on delivery of Dar Global's strategy, the launch of the Tierra Viva project in Spain brings the Group closer to its strategic objective of building a geographically diversified portfolio with close to 50% of projects in the Gulf Cooperation Council ("GCC") countries and the remaining in the rest of the world
o Tierra Viva, in partnership with Automobili Lamborghini, marks Dar Global's first European project in the ultra-luxury market of Marbella, Spain
o Dar Global's other Spanish projects include Marea, interiors by Missoni and the Tabano project which is currently in the early permitting stage
· London's appeal to both a domestic and international audience provides a significant opportunity for Dar Global. Situated on the corner of Old Park Lane and Piccadilly, Dar Global is due to complete its exclusive unit at 149 Old Park Lane in Q1 this year
o Dar Global's other two projects, located in Ealing, London, include 8mins-to-Central and Oh So Close, which offer a blend of quaint urban living and proximity to central London
· Dar Global's first residential project in Qatar, Les Vagues with interiors by Elie Saab, is currently under construction and scheduled for completion in Q1 2027
전망 및 지침
Looking ahead to the remainder of 2024, the Group is committed to consolidating its presence in the GCC region while actively pursuing expansion opportunities beyond. Based on anticipated progress across the existing portfolio of projects and current market conditions, Dar Global is targeting to deliver at least USD 700 million of revenue in aggregate across the next two financial years (FY 2024 and FY 2025). In addition, the Company is targeting a similar sales rate and EBITDA margin to what was delivered in FY 2023.
경영 프레젠테이션
The Company's full year results presentation will be available on the Investor Relations section of Dar Global's website (https://darglobal.co.uk/investor/) at 07.30hrs GMT on 1 March 2024.
Analyst Q&A
There will be a live Q&A session at 09.30hrs GMT today, hosted by Ziad El Chaar, Chief Executive Officer.
To join the Q&A session, please use the following link: Dar Global - Management Q&A
2023년 연례 보고서 및 회계
The complete 2023 Annual Report and Accounts for the financial year ended 31 December 2023 will be available on our website (https://darglobal.co.uk/investor) during the course of today.
자세한 내용은 문의하시기 바랍니다 :
다르 글로벌 |
|
Abhilash Paul, 투자자 관계 책임자
| + 44 (0) 20 8156 5573
|
리베룸(기업 Broker) 드루 댄포드 제이미 리차즈 | + 44 (0) 20 3100 2000 |
파워스코트 |
+ 44 (0) 20 7250 1446 |
저스틴 그리피스 닉 딥덴 루이자 헨리 |
다르 글로벌 소개
Dar Global PLC는 고도로 차별화된 국제 부동산 사업체입니다. 주로 두바이 시내, 오만의 무스카트, 런던 및 스페인 남부의 코스타 델 솔 지역을 포함하여 중동 및 유럽 전역에서 가장 바람직한 지역 중 일부에서 국제적으로 이동하는 고객을 위한 두 번째 주택으로 구성된 부동산 프로젝트 개발에 중점을 두고 있습니다. .
Dar Global was originally established to house and develop the international assets of Dar Al Arkan Real Estate Development PJSC ("DAARE"), a leading real estate developer in the Kingdom of Saudi Arabia. Listed on the Saudi Stock Exchange since 2007, Dar Al Arkan has delivered over 15,000 residential units with total assets of c. USD 9 billion.
The Company intends to expand its focus to hospitality assets. The aim is to acquire or build hotels and sell them after a period of three to five years of operation once the hotels or resorts' revenue streams stabilise. Target markets include Spain, Dubai, Maldives, Athens, Saudi Arabia and London.
Dar Global은 28년 2023월 XNUMX일 런던 증권 거래소의 주요 시장에 상장되었습니다. Please visit www.DarGlobal.co.uk
회장 성명서
In February 2023 we completed an important milestone in the evolution of Dar Global: a successful listing on the Main Market of the London Stock Exchange. In my maiden Chairman's statement, I am pleased to report that the Group has made significant progress against the strategic objectives we outlined in the listing Prospectus. We are on track to complete our first project in Dubai in Q1 2024, launched six exciting new projects, including three in partnership with leading global luxury brands, signed our first partnership in the hospitality sector and added four new sales offices to our international distribution network.
We are already seeing the benefits we anticipated from choosing to list in London. As well as access to one of the world's leading capital markets, our enhanced visibility has allowed us to continue to build our global reputation with potential partners and landowners, whilst creating a presence with international investors and broadening our shareholder base.
Despite the ongoing challenging headwinds and current inflationary environment, Dar Global is a trusted high-end luxury property developer, with a focus on High Net Worth Individuals (HNWIs) and Ultra High Net Worth Individuals (UHNWIs) who are less exposed to economic cycles and challenges, resulting in sustainable demand for properties throughout the economic cycle.
As set out in the Prospectus, the Company is focused on investing to deliver future growth. As such, the Company's current dividend policy is not to declare any dividends in the near future. The Company will continue to review its dividend policy as the Board believes dividends to be an important component of long-term total shareholder return.
An ambitious strategy for growth
We have a clear strategy focused exclusively on developing real estate projects for internationally mobile customers looking to diversify their wealth across asset classes and geographies. Our co-branding approach with world-leading luxury brands provides a significant sales boost and enables us to deliver increased volumes at a premium over non-branded properties. We have a unique capital light business model with some of our projects based on joint venture agreements with landowners enabling the Group to focus its resources on development while deferring purchase of the land, allowing us to develop a larger number of projects simultaneously.
Whilst we are well-funded with a strong balance sheet, in May 2023 the Group secured a c. USD 204 million term loan over four years to allow us to take advantage of further significant opportunities as they arise.
Building strong governance
Our new status as a listed company has commenced with a well-constructed board combining a good balance of executive and non-executive experience. My previous experience in both corporate governance and real estate, alongside the international banking and real estate development backgrounds of my two independent non-executive board colleagues has proved enormously beneficial.
Whilst Dar Global currently has a Standard Listing, we are working hard to ensure the Group progresses towards the highest level of corporate governance standards. Our intention would be to appoint a fourth independent Non-Executive Director in due course.
Our listing has also created an entity which is independent from our major shareholder, leading Saudi real estate developer Dar Al Arkan, whilst retaining the significant benefits that come from our continued relationship.
We have made rapid progress in a short space of time to set up all the necessary Board Committees, with Audit, Remuneration and Nomination Committees in place and functioning well. Important policies including whistleblowing and ethics have been developed and communicated to all employees throughout the Group. I am grateful for the flexibility and commitment of my Board colleagues who have ensured these committees were up and running from a standing start. During the year the management team also strengthened its governance with important appointments made in compliance and internal audit.
The Board is very cognisant of its responsibility to ensure the Group's property sales are fully compliant with international money laundering regulations, with an internal 'Know Your Customer' process supported by the introduction of an internationally recognised screening service that the Group uses to review each purchaser, in addition to only accepting payments through recognised financial institutions.
이해관계자
Whilst we have a close relationship with our major shareholder, the Board is mindful of its obligations to minority shareholders and ensures our communications are regular and transparent. Our customers expect the highest level of service from us and we strive to deliver a product we can be proud of. This includes building to the latest standards to conserve energy and water, reducing the environmental impact of our properties.
Other stakeholders include development partners, brand partners, contractors and of course our people; all of whom are important to the delivery of our strategic objectives and we ensure mutual understanding and respect are key characteristics of these relationships.
Outlook
Whilst the global uncertainties ahead are likely to impact inflation and capital movement in certain jurisdictions, we have a geographically diverse project portfolio and a capital light business model which will help us navigate these challenges and continue to deliver the targeted returns, creating value for all our stakeholders.
데이비드 헌터
의장
CEO 성명서
살펴보기
It's been an outstanding year for Dar Global with our successful listing on the Main Market of the London Stock Exchange in February 2023, exceptional revenue growth, a significant increase in profits and strong progress in delivering our ambitious strategy.
We have created a unique offering focused on the development of luxury second homes for internationally mobile, affluent global citizens. Our clientele are taking advantage of developments in technology that enable them to run their businesses from anywhere, while also diversifying their property portfolio to hedge against inflation or currency movements.
Our project pipeline will provide exceptional properties in some of the most desirable locations in the GCC countries and Europe, with most of our projects developed and marketed exclusively in partnership with luxury brands such as Automobili Lamborghini, W Residences, Missoni and Pagani.
주요 성과들
During the year we launched six new projects across several jurisdictions, these included:
- Our largest active project, the AIDA masterplan in Oman.
- Our stunning DG1 project in downtown Dubai.
- Tierra Viva, our first European project in the ultra-luxury market of Marbella in Spain.
We now have 12 active projects with a Gross Development Value (GDV) of USD 5.9 billion (31 December 2023 compared with 10 projects with GDV of USD 4.7 billion in 2022). Customer demand has remained strong with contracted sales as at year-end rising to c. 1,498 units, representing 46% of the total launched GDV of USD 2.2 billion.
재무 하이라이트
Our rapid progress since listing delivered growth in revenues to USD 360.6 million (2022: USD 80.0 million) driven by robust sales for newly launched and existing projects, generating a significant increase in gross profit to USD 146.4 million (2022: USD 28.7 million) and a healthy gross profit margin of 41%. Profit before tax also rose substantially to USD 81.2 million, as we get closer to the imminent completion of our first project - Urban Oasis Tower. We have made good progress in customer collections and construction, particularly in the United Arab Emirates.
We ended the year with a strong balance sheet including cash of USD 238.5 million comprising of free cash of c. USD 80.2 million, and restricted cash balances (escrow and escrow retention) of USD 158.3 million. With total liquidity of USD 216.3 million (including undrawn debt facilities), we are well-positioned to take advantage of growth opportunities and expand our portfolio in the year ahead.
Business performance and project update
Our commitment to excellence has yielded positive results in a challenging economic landscape. Despite prevailing macroeconomic headwinds, we have continued our growth trajectory and sales momentum across all active projects, while maintaining a prudent and discerning approach to ongoing investment decisions.
We are pleased to provide an update on our project portfolio and contracted sales for FY 2023 (see table).
Project portfolio update
UAE | ROW* | |
프로젝트 수 | 4 | 8 |
Total GDV (USD mn) | 1,033 | 4,877 |
Months since launch (avg.) | 17 | 7 |
Launched GDV (USD mn) | 1,033 | 1,181 |
Launched GDV sold (%) | 73% | 23% |
Number of units launched | 1,158 | 920 |
Number of units sold | 1,019 | 479 |
*?Rest of the world
Progress in delivering our strategy
Since our inception two and half years ago, our strategy has focused exclusively on developing real estate projects for affluent global citizens, launching developments in six countries. The launch of the Tierra Viva project in Spain takes us another step forward in our strategic objective to build a geographically diversified portfolio with close to 50% of our projects in the GCC and the remaining in the rest of the world.
Key to delivery of this strategy is the development and marketing of some our projects in partnership with luxury brands, underpinning our product differentiation. We added two new brands to this stable - Automobili Lamborghini and Dolce & Gabbana (D&G) - bringing our total luxury brand partnerships to eight. Our partnership with D&G marks our debut into the hospitality market, specifically the luxury hotel sector. This will enhance our premium offer for our target customers and contribute to building a pipeline of future potential clients.
To support our strategy, we have built a highly effective distribution system which includes both our own sales force and access to a global broker network. We opened four new sales offices during the year and now have over 80 sales professionals across eight locations, complemented by a network of brokers in over 60 cities globally.
Our capital light business model is a critical component in de-risking our business and accelerating growth. It gives us the ability to scale rapidly by selling units off plan, creating joint development agreements with landowners which allows lower initial costs and outsourcing construction under fixed price contracts.
우리 국민
Our team has grown to match our expansion, and we have a fully-fledged organisation with all key disciplines in place from front to back office, staffed by talented, committed professionals. I would like to thank them all for their drive and enthusiasm during this eventful year and recognise their contribution to our success to date.
Whilst we are a young, dynamic company, our entrepreneurial spirit is underpinned by a strong, experienced executive team with over 65 years of experience between us.
우리 주변 환경
We take our responsibility to minimise our environmental impact seriously and build water and energy conservation best practices into the designs of our buildings. Plans to develop our environmental strategy are well underway and set to develop further in 2024.
기대
Following our successful listing on the London Stock Exchange in February 2023, this past year has been marked by significant progress for Dar Global. We are poised to leverage the opportunities that have arisen from this milestone, aiming to expand our reach through new joint venture and joint development agreements. Additionally, we are exploring growth avenues in markets such as Saudi Arabia, Greece, and Morocco as well as key international cities in the United States of America like New York and Miami.
Our robust foundation, meticulously crafted over the past two and a half years, positions us strongly to navigate the potential economic challenges and sentiment around global security concerns in the current environment. With a well-diversified portfolio, a capital light business model, steady demand for upcoming projects and ample financial resources, we are confident in our ability to seize future opportunities.
The year 2023 stands out as a pivotal period for Dar Global, characterised by strong business performance, consistent sales, and steady construction progress. This momentum will culminate in the successful completion and delivery of our inaugural project, the Urban Oasis Tower in Dubai, in Q1 this year.
Looking ahead to the remainder of 2024, we are committed to consolidating our presence in the GCC region while actively pursuing expansion opportunities beyond. Across all areas of our business, we are making notable strides. Based on anticipated progress across our existing portfolio of projects and current market conditions, we are targeting to deliver at least USD 700 million of revenue in aggregate across the next two financial years (FY24 and FY25). In addition, we would target a similar sales rate and EBITDA margin to what we delivered in FY23.
지아드 엘 차르
최고 경영자(CEO)
Dar Global's Portfolio
Dubai, United Arab Emirates (UAE)
The Dubai residential market saw robust activity in 2022 and 2023, coming back from a dip during the COVID-19 pandemic. According to CBRE, by September 2023, total transactions for the year reached 87,163 (Full year 2022: 90,881), reflecting very strong demand for property in the city. This is the highest total on record over this period and the 2023 total is expected to have exceeded 2022 transactions. This growth has been underpinned by a 55% growth in off-plan transactions and 19% growth in secondary market transactions.
Knight Frank's Dubai residential market review points to the strength of this market being particularly evident in the high-end segment of the market when inventory is limited, resulting in the number of transactions over USD 10 million reaching 188 in H1 2023, and the full year figure is likely to have substantially exceeded the 2022 total of 224. Cash purchasers continue to dominate, accounting for c. 80% of the total value of all transactions in Q2 2023. The relatively high and persistent level of cash purchases is indicative of the depth of demand for homes in Dubai, a strong reflection of the HNWI buyers.
Our projects in Dubai
1. Urban Oasis Tower
The Urban Oasis Tower is a 34-storey residential development located on the Dubai Canal and will contain bespoke apartments with interiors designed in collaboration with Missoni, the Italian luxury fashion designer.
a. Status: pre-completion
b. Launched: Q4 2021
c. Scheduled completion: March 2024
d. Number of units: 467
2. Da Vinci Tower by Pagani
Da Vinci Tower is a residential building in Downtown Dubai featuring interiors designed by Pagani, the Italian luxury car manufacturer. The original asset was acquired in Q4 2021 and a full interior refurbishment to a luxury standard is underway.
a. Status: Undergoing interior refurbishment
b. Launched: Q4 2022
c. Scheduled completion: December 2024
d. Number of units: 85
3. W Residences
Situated in Downtown Dubai with views of the iconic Burj Khalifa, W Residences is a 49-floor high residential building close to many of Dubai's major landmarks.
a. Status: under construction
b. Launched: Q4 2022
c. Scheduled completion: June 2026
d. Number of units: 383
4. DG1
Located directly by the canal in Downtown Dubai, DG1 is a 20 storey tower set to create a new benchmark in Dubai's luxury living space, with its distinctive architecture.
a. Status: pre-sales
b. Launched: Q1 2023
c. Scheduled completion: December 2026
d. Number of units: 223
무스카트, 오만
The residential real estate market in Muscat, Oman ( 'Sultanate') has seen steady growth over recent years, with a focus on developing new residential projects. More recently, according to Hamptons International, land prices in the Sultanate rose by an average of c. 15% in Q2 2023 compared with Q2 2022, driven by a 6% rise in the price of residential units. The expatriate population, one of the major drivers of residential demand witnessed an increase of 5.6% from the start of the year until August 2023. The number of expatriates within the Muscat governorate meanwhile is reported to be at 890,368. This increase of expats has led to a positive impact on the demand for residential buildings. Further demand is supported by Omanis who are predominantly located outside of Muscat, travelling to the capital for work and higher education purposes.
Our project in Muscat
1. AIDA
The AIDA project in Oman is a 3.5 million sqm mixed-use development on the clifftops in Muscat. It represents c.50% of Dar Global's total GDV and is expected to be developed over the next 8-10 years, with one phase launching each year. The master plan includes a Trump International golf course and club house and 450 luxury hotel rooms. Phase 1 saw the launch of 616 residential units.
a. Status: pre-sales
b. Launched: Q1 2023
c. Scheduled completion for Phase 1: March 2027
d. Number of units in Phase 1: 616
코스타 델 솔, 스페인
Spain has seen strong demand for property, with the number of transactions in 2022 hitting a record high for residential units. Although transactions are expected to have decreased by 10-15% in 2023 due to higher interest rates and their impact on mortgage costs, in our target region - Andalucia - 45% of purchasers are cash-buyers according to the Malaga Property Observatory, OMAU, and is hence less influenced by changes in interest rates.
Despite the higher interest rate environment, prices have continued to rise, albeit at a slower rate than in the past. According to the Knight Frank Global Branded Residence Report 2023, the new build market in the region remains robust with average new build prices increasing to ?2,110/sqm (up 6.6%) with Andalucia experiencing one of the highest average growth rates at 4.8%. This region includes the Costa del Sol where three of Dar Global's projects are situated. We continue to see a healthy underlying demand from our target market, with 15% UHNWIs considering a property purchase in key hubs with Spain amongst the favoured destinations.
Our projects in Costa del Sol
1. Tierra Viva
Tierra Viva is our first project in continental Europe. Launched in June 2023, in conjunction with the legendary Automobili Lamborghini, it includes 53 grand villas overlooking the Mediterranean sea, close to Marbella, an up-market resort on the Costa del Sol.
a. Status: pre-sales
b. Launched: Q2 2023
c. Scheduled completion: December 2026
d. Number of villas: 53
2. Marea, interiors by Missoni
Marea, our second project in Spain was unveiled in August 2023, with interiors designed by Missoni. This project is located in one of the most sought-after enclaves of the Andalusian coast, not far from the Finca Cortesin resort which has an 18-hole championship golf course rated among Spain's best golf courses.
a. Status: pre-sales
b. Launched: Q3 2023
c. Scheduled completion: June 2027
d. Number of units: 64
3. Manilva (Tabano)
In September 2022, Dar Global acquired six plots of land in the municipality of Manilva in the province of Malaga on the border with the province of Cadiz in southern Spain. The plots are located approximately 45 minutes from Marbella by car and are close to one of the top polo destinations in the country and one of the best beach areas of Costa del Sol.
The Tabano project is currently in the early permitting stage and is expected to be completed in December 2029. Consultants have been appointed for the development of the concept master plan and associated infrastructure plan.
The total land area of the Tabano project is 4,650,092 m2.
도하, 카타르
The housing market in Qatar currently faces some headwinds as demand moderates against a limited oversupply in the market post the construction boom in the run up to the 2022 FIFA World Cup. This supply-demand imbalance, coupled with rising interest rates, have contributed to a shrinking mortgage market and declining number of home sales. The total number of residential sales transactions fell by 36% over the 12-months to Q2 2023, while the value of residential transactions declined by 24% over the same period. After adjusting for the one-off effect of the FIFA World Cup, housing transactions were stable and the Doha and Al Rayyan municipalities recorded the highest volume of residential transactions during the second quarter of 2023. Findings from the Knight Frank 2023 Destination Qatar report, which analyses results of a survey of Qatari HNWIs shows that Lusail, where Dar Global's Les Vagues project is located, is the most preferred residential investment target, with an average budget of USD 1.8 million .
Our project in Doha
1. Les Vagues
Les Vagues is the first ever residential project in Qatar with interiors designed by world renowned fashion icon, Elie Saab. The project is located on the Qetaifan island within Lusail and features 303 opulent sea-front residences of one, two and three-bedroom apartments.
a. Status: under construction
b. Launched: Q4 2022
c. Scheduled completion: Q1 2027
d. Number of units launched: 160
e. Total Number of units: 303
런던, 영국
As well as being less reliant on debt to fund purchases, the prime central London market benefits from its appeal to both a domestic and international audience. Data from Heathrow Airport indicates that the number of people arriving at the airport increased in Q2 2023 when compared with the same period the previous year. Specifically, the number of travellers from the GCC and from North America have risen in double digit percentage terms. The sterling continues to strengthen and recover from the lows of 2022, but it still offers good value for overseas buyers using non-sterling currencies for their purchases. Dollar-based investors are now paying 35% less than they were in 2014, due largely to favourable exchange rates, while Chinese investors are paying 24% less. The UK housing market more broadly has experienced macro-economic headwinds throughout 2022 and 2023 stemming from uncertainty surrounding the short-term economic outlook and recent tightening in monetary policy. These headwinds have had a limited impact on London's house prices, which have witnessed a 2.4% annual decline in 2023 (as per Nationwide's House Price Index). Despite this, the fundamentals of prime central London real estate continues to look favourable over the coming years.
Our projects in London
1. Old Park Lane
Situated on the corner of Old Park Lane and Piccadilly and overlooking Green Park, 149 Old Park Lane is a sophisticated landmark building with an important role in London's architectural heritage.
a. Status: pre-completion
b. Launched: Q4 2022
c. Scheduled completion: Q1 2024
d. Number of units: 1
2. 8mins-to-Central
Situated only minutes from central London on the new Elizabeth underground line, this is a low-rise building housing meticulously designed apartments.
a. Status: under construction
b. Launched: Q2 2023
c. Scheduled completion: June 2024
d. Number of units: 9
3. Oh So Close
Located within the leafy community of West Ealing, this project comprises of two 3-storey houses divided into luxury flats.
a. Status: under construction
b. Launched: Q2 2023
c. Scheduled completion: June 2024
d. Number of units: 17
재무 검토
Dar Global is pleased to present its first Annual Report since listing on the London Stock Exchange in February 2023. The Group is happy to share the positive developments and achievements over the past year, as it continues to build on the momentum gained.
It has been a year of remarkable growth, challenges, and invaluable learning experiences. Despite a challenging year marked by global economic uncertainty and macroeconomic headwinds, the Group achieved robust operational and financial performance driven by revenue recognition attributed to the progress of Urban Oasis Tower, Da Vinci Tower by Pagani and W Residences, as well as strong sales and customer collections across projects.
FY 2023 financial performance
Dar Global delivered strong growth, Dar Global delivered strong growth in 2023. Revenue for the period was USD 360.6 million (FY 2022: USD 80.0 million), a growth of c. 351% over the previous year. Gross Profit for the period was USD 146.4 million, representing a margin of 41% compared with USD 28.7 million and 36% for 2022.
EBITDA for the period was USD 83.0 million (FY 2022: USD 6.3 million), Net Profit USD 83.2 million (2022: loss USD 5.2 million) and total comprehensive income for the period was USD 84.7 million (2022: loss USD 5.5 million), a significant improvement from the previous year.
The 23% Return on Equity (ROE) demonstrates our successful implementation of a capital light model. This approach has enabled the Group to deliver robust financial performance and sustainable value for our shareholders.
Throughout the year, the Group took initiatives to expand its presence across different regions and strengthen its brand. Dar Global launched six new projects in four countries with a GDV of over USD 1.1 billion in 2023.
The Group continues to utilise its balance sheet strength and its debt facilities in a prudent and effective manner. Dar Global further strengthened its balance sheet and demonstrated robust access to various pools of capital across banks and the capital markets by signing a c. USD 204 million secured term loan facility with Emirates NBD in May 2023. The Facility has a tenure of four years and is priced at a competitive fixed margin over the Emirates Interbank Offered Rate ("EIBOR"). The Group envisages using the proceeds of the facility for future asset acquisitions and general corporate purposes (including working capital requirements), as the Group continues to build its international portfolio of luxury second home and leisure developments across Europe and the GCC.
The Group's balance sheet reflects this strength with cash and cash equivalents of USD 238.5 million, comprising free cash of USD 80.2 million and restricted cash balances (escrow and escrow retention) of USD 158.3 million. The net asset value surged to USD 465.4 million, marking a growth of c. 65% compared to the previous year at USD 281.4 million.
As of 31 December 2023, the total liquidity pool stands at USD 216.3 million, including undrawn debt facilities of USD 136.1 million. This provides the Company flexibility to capitalise on project opportunities, ensuring a strong asset portfolio that fuels our future expansion.
Summarised consolidated statement of profit or loss and other comprehensive income
Amounts in USD million | ||
수익 | 360.6 | 80.0 |
매출원가 | (214.1) | (51.4) |
매출 총 이익 | 146.4 | 28.7 |
총 이익 % | 40.6% | 35.8% |
다른 수입 | 3.1 | 1.9 |
판관비 | (68.0) | (38.3) |
Finance income (cost) | (0.2) | 2.9 |
합작 투자로 인한 손실 비율 | (0.1) | (0.3) |
과세 전 소득 | 81.2 | (5.2) |
소득세 공제 | 2.0 | - |
해당 기간 동안의 이익 | 83.2 | (5.2) |
외화환산준비금 증가 | 1.4 | (0.3) |
해당 연도의 총포괄손익(손실) | 84.7 | (5.5) |
요약 연결재무상태표
Amounts in USD million | |||
현금 및 현금성 자산 | 228.5 | 112.6 | +115.9 |
에스크로 보존 | 10.0 | 5.9 | +4.1 |
매출채권 및 미청구채권 | 221.9 | 40.6 | +181.3 |
선수금, 예금 및 기타 미수금 | 60.9 | 81.1 | (20.3) |
개발 속성 | 216.9 | 302.3 | (85.3) |
기타 자산 | 29.2 | 15.5 | +13.7 |
총자산 | 767.3 | 557.9 | +209.5 |
매입 채무 및 기타 채무 | 25.7 | 30.7 | (5.0) |
고객의 사전 | 57.5 | 94.5 | (36.9) |
대출 및 차입 | 125.4 | 69.7 | +55.7 |
개발재산책임 | 78.6 | 72.5 | +6.2 |
기타 부채 | 14.7 | 9.2 | +5.4 |
총 부채 | 301.9 | 276.5 | +25.4 |
Net asset value / Total equity | 465.4 | 281.4 | +184.0 |
- Trade and unbilled receivables - increase in receivables primarily due to revenue recognition from Urban Oasis Tower, Da Vinci Tower and W Residences.
- Development properties - there was a gross addition of USD 130.0 million, reclassification of USD 1.2 million to property, plant and equipment and USD 214.1 million transferred to cost of goods sold.
- Net assets - Net assets increased over the period to USD 465.4 million, primarily due to profit of USD 83.2 million, shareholder funding of USD 20.5 million (pre-listing) and fresh issue of equity shares of USD 72.0 million.
Reflecting on what has been a landmark year for Dar Global, the Group is pleased to end 2023 with exceptional financial performance evidenced by USD 83.2 million of profit after tax, USD 80.2 million of free cash balance and USD 216.3 million of total liquidity. This collective financial strength has solidified the Group's position within the industry. By streamlining the land holdings, relationships with the Joint Development Agreement partners, and maintaining a healthy balance sheet, the Group is building a foundation for sustained growth and agility in the real estate market.
2024 용 Outlook
Out of the launched portfolio GDV of USD 2.2 billion, the Group has over 50% of unsold inventory and expects sales to pick up in 2024, supported by increased liquidity in the residential real estate market. The Group anticipates 2024 to be a pivotal year for Dar Global as it aims to complete and deliver five projects while simultaneously advancing construction across all other projects. Along with the construction progress, the Group is dedicated to enhance the sales, CRM, and marketing teams in order to provide exceptional customer experiences. The Group's upgraded ERP systems have significantly boosted its digital capabilities, empowering it with enhanced analytics for informed decision-making.
Given the current strength in the Group's balance sheet and the flexible funding options available, Dar Global stands well-positioned to further expand its portfolio of assets globally.
주요 위험 및 불확실성
Strategic and financial risk
위험 설명 | Remediation / Mitigation | |
1.?Property market cycles and interest rates | ||
Changes in macroeconomic environment or tightening of financial conditions may lead to falling demand through a reduction in the wealth of our target affluent customer demographic. This could result in reduced sales volumes and affect our ability to provide profitable growth.
Availability of suitable land at appropriate cost is also strongly impacted by property market conditions, and the incorrect timing of purchases could impact future profitability. | - Critical assessment of target location and underlying demand. - Conservative deployment of capital. - Joint venture agreements for suitable land and partners. - Frequent review of pricing. - Strong relationships with key brokers. - Geographical diversification. | |
2.?Capital availability and solvency | ||
Lack of sufficient financing may restrict our ability to respond to changes in the economic environment, and take advantage of appropriate land buying and operational opportunities to deliver strategic priorities. | - Disciplined capital management. - Secured funding lines for future opportunities. - Strong and supportive majority shareholder. | |
3.?Political risk | ||
Significant political events locally and globally may impact Dar Global's business as customers may be reluctant to make purchases due to uncertainty, sanctions may cause supply chain disruption, and changes in local laws may increase costs or cause delays to projects. | - Diversification across several jurisdictions, with the majority considered safe havens by wealthy investors. - Conservative capital policy enables management to tolerate lower sales volumes and avoid steep price cuts. |
운영 리스크
위험 설명 | Remediation / Mitigation | |||
| 4.?Contractor ability to deliver on time with high quality/low defect | |||
Failure to achieve excellence in construction, such as late completion of works, design and construction defects and deviation from environmental standards, could expose the Company to future remediation liabilities, and impact future sales through reputational damage. | - Rigorous contractor due diligence. - Legally binding contractual terms. - Stringent quality assurance through build programme oversight by both Dar Global engineers and independent consultants. | |||
| 5.?Legal risks: joint venture and branding | |||
Differences in interpretation of goals, roles, and responsibilities of each partner. Underperformance by one or more parties, or a change in control/financial stability of one of our partners may lead to protracted delays in executing and legal recourse, which could result in large losses and reputational damage to Dar Global. | - Extensive due diligence on all partners. - Contractual agreements detailing roles, responsibilities and performance requirements, defined through pre-agreement discussions to effectively address and allocate ownership of risks and potential liabilities between parties. - Effective, frequent communication and updates to all relevant parties throughout the life of each project. | |||
| 6.?Labour standards and health & safety | |||
Health and safety, or environmental breaches can impact Dar Global's employees, subcontractors and site visitors, and result in reputational damage, criminal prosecution, civil litigation, increased cost and delays in construction. | - Robust health and safety procedures for all construction sites. - Regular health and safety monitoring, external audits of all sites, and regular management reviews. - Contractual requirements for all subcontractors to abide by high standards of safety. | |||
| 7.?Cyber and data risk | |||
The Group places significant reliance upon the availability, accuracy, and confidentiality of all of its information systems and data. It could suffer significant financial and reputational damage from corruption, loss or theft of data. | To address the residual risk, the Group: - Initiated a comprehensive Information Security Programme to complement existing controls, addressing any vulnerabilities and implementing best practices with the support of specialist external third parties. - Deployed multi-factor authentication on key platforms. - Uses cloud-based services reducing centralised risk exposure. | |||
| 8.?Employee relations | |||
Increasing competition for skills may mean we are unable to recruit and/or retain the best people. Together with a failure to consider the retention and succession of key management could result in a failure to deliver our strategic objectives, a loss of corporate knowledge and competitive advantage. | An initiative is underway to enhance: - Succession and leadership training. - Personal development plans. - Monitoring attrition rates, attendance and feedback from exit interviews. | |||
연례 보고서 및 재무 제표에 관한 이사의 책임 진술
The directors are responsible for preparing the Annual Report and the consolidated financial statements and company financial statements of Dar Global PLC ("the Group and parent Company financial statements") in accordance with applicable law and regulations.
Company law requires the directors to prepare Group and parent Company financial statements for each financial year. Under that law they are required to prepare the Group financial statements in accordance with UK-adopted international accounting standards and applicable law and have elected to prepare the parent Company financial statements in accordance with UK accounting standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 101 Reduced Disclosure Framework.
회사법에 따라 이사는 재무제표가 그룹 및 모회사의 상황과 해당 기간 동안 그룹의 손익에 대해 진실되고 공정한 견해를 제공한다고 만족하지 않는 한 재무제표를 승인해서는 안 됩니다. 그룹 및 모회사 재무제표를 준비할 때 이사는 다음을 수행해야 합니다.
- 적절한 회계 정책을 선택한 다음 일관되게 적용합니다.
- make judgements and estimates that are reasonable, relevant, and reliable;
- 영국이 채택한 국제 회계 표준에 따라 작성되었는지 여부를 명시합니다.
- 해당되는 경우 계속 기업과 관련된 사항을 공개하고 계속 기업으로 존속할 수 있는 그룹 및 모기업의 능력을 평가합니다. 그리고
- use the going concern basis of accounting unless they intend either to liquidate the Group or the parent Company or to cease operations or have no realistic alternative but to do so.
The directors are responsible for ensuring that the Group and parent Company maintain adequate accounting records that are sufficient to show and explain the parent Company's transactions and disclose with reasonable accuracy at any time the financial position of the parent Company and to enable them to ensure that its financial statements comply with the Companies Acts 2006. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Group and to prevent and detect fraud and other irregularities.
해당 법률 및 규정에 따라 이사는 해당 법률 및 규정을 준수하는 전략 보고서, 이사 보고서, 이사 보수 보고서 및 기업 지배구조 성명서를 준비할 책임도 있습니다.
이사는 회사 웹사이트에 포함된 기업 및 재무 정보의 유지 관리 및 무결성을 담당합니다. 재무제표 작성 및 배포에 관한 영국 법률은 다른 관할권의 법률과 다를 수 있습니다.
In accordance with Disclosure Guidance and Transparency Rule ("DTR") 4.1.16R, the financial statements will form part of the annual financial report prepared under DTR 4.1.17R and 4.1.18R. The auditor's report on these financial statements provides no assurance over whether the annual financial report has been prepared in accordance with those requirements.
연간 재무 보고서에 대한 이사의 책임 설명
우리는 우리가 아는 한 다음을 확인합니다.
- 해당 회계 기준에 따라 작성된 재무제표는 회사와 연결에 포함된 기업의 자산, 부채, 재무 상태, 손익을 전체적으로 진실되고 공정하게 보여줍니다. 그리고
- the strategic report/directors' report includes a fair review of the development and performance of the business and the position of the issuer, and the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face.
데이비드 헌터
의장
29 2월 2024
Dar Global PLC 및 그 자회사
런던, 영국
연결재무상태표
As at 31 December 2023 (in United States dollar)
| 12 월 31, | 12 월 31, | ||
| 2023 | 2022 | ||
| 주의 사항 |
| (감사하지 않음) | |
자산 |
|
| ||
|
|
| ||
현금 및 현금성 자산 |
| 5 | 228,492,034 | 112,612,385 |
매출채권 및 미청구채권 |
| 6 | 221,867,464 | 40,552,740 |
선수금, 예금 및 기타 미수금 |
| 7 | 60,870,788 | 81,131,849 |
개발 속성 |
| 8 | 216,931,211 | 302,274,899 |
에스크로 보존 |
| 9 | 9,987,477 | 5,853,253 |
합작 투자 |
| 10 | 5,370,876 | 4,681,667 |
합작투자에 대한 대출 |
| 11 | 2,150,987 | 1,991,953 |
관련 당사자로부터 기한 |
| 19 | 8,619,797 | 5,310,572 |
재산과 장비 |
| 12 | 5,536,049 | 842,131 |
사용권 자산 |
| 13 | 5,538,638 | 2,643,470 |
이연 법인세 자산 |
| 20 | 1,980,741 | - |
|
|
| --------------- | --------------- |
총자산 |
|
| 767,346,062 | 557,894,919 |
|
|
| ========= | ========= |
부채 및 자본 |
|
|
| |
|
|
|
| |
부채 |
|
|
| |
매입 채무 및 기타 채무 |
| 14 | 25,713,890 | 30,691,284 |
고객의 발전 |
| 15 | 57,523,290 | 94,456,096 |
유보금 지급 |
| 16 | 6,849,069 | 4,038,203 |
개발재산책임 |
| 17 | 78,631,324 | 72,467,693 |
대출 및 차입 |
| 18 | 125,363,803 | 69,668,662 |
관련 당사자로 인해 |
| 19 | 1,248,415 | 2,101,668 |
직원의 퇴직 혜택 |
|
| 660,158 | 325,910 |
리스 부채 |
| 13 | 5,944,562 | 2,743,815 |
|
|
| ---------------- | --------------- |
총 부채 |
|
| 301,934,511 | 276,493,331 |
|
|
| ---------------- | --------------- |
공평 |
|
|
| |
주식 자본 |
| 21 | 1,800,216 | 22,395,109 |
프리미엄 공유 |
| 22 | 88,781,078 | - |
자본 출자 |
|
| - | 259,006,479 |
이익 잉여금 |
| 372,985,572 | - | |
외화 환산 준비금 |
| 1,436,244 | - | |
법정 준비금 |
| 2.22 | 408,441 | - |
| --------------- | --------------- | ||
총 자본 |
| 465,411,551 | 281,401,588 | |
| --------------- | --------------- | ||
부채와 자본 |
|
| 767,346,062 | 557,894,919 |
|
|
| ========= | ========= |
첨부된 1부터 37까지의 주석은 이 연결재무제표의 불가분의 일부를 구성합니다.
XNUMXD덴탈의se consolidated financial statements were approved by the Board of Directors on xx February 2024 and signed on its behalf 기준 :
David Hunter Ziad El Chaar
Director Director
Dar Global PLC 및 그 자회사
런던, 영국
연결손익계산서 및 기타포괄손익계산서
For the year ended 31 December 2023 (in United States dollar)
12 월 31,2023 | 12 월 31,2022 | ||||
주의 사항 | (감사하지 않음) | ||||
| |||||
수익 | 23 | 360,575,755 | 80,001,625 | ||
매출원가 | 23 | (214,131,383) | (51,351,257) | ||
| --------------- | --------------- | |||
매출 총 이익 |
| 146,444,372 | 28,650,368 | ||
다른 수입 | 24 | 3,147,006 | 1,865,649 | ||
판매 및 마케팅 비용 | 25 | (38,764,532 | (9,699,201) | ||
일반 및 관리 비용 | 26 | (29,256,276) | (28,560,995) | ||
금융 비용 | 27 | (5,020,798) | (554,795) | ||
금융 수입 | 27 | 4,788,820 | 3,420,628 | ||
합작 투자로 인한 손실 비율 | 10 | (93,162) | (330,734) | ||
| --------------- | ---------- | |||
세전 이익/(손실) |
| 81,245,430 | (5,209,080) | ||
소득세 공제 | 20 | 1,980,741 | - | ||
| --------------- | ------------- | |||
해당 연도의 이익/(손실) |
| 83,226,171 | (5,209,080) | ||
|
| ========= | ======== | ||
기타포괄손익/(손실) |
| ||||
후속적으로 당기손익으로 분류되거나 분류될 수 있는 항목 |
| ||||
Increase/(decrease) in foreign currency translation reserve | 1,434,037 | (256,700) | |||
--------------- | ------------- | ||||
해당 연도의 총포괄손익(손실) | 84,660,208 | (5,465,780) | |||
| ======== | ========= | |||
다음으로 인한 이익: | |||||
회사 소유주 | 83,226,171 | (5,209,080) | |||
비지배지분 | - | - | |||
--------------- | ------------- | ||||
83,226,171 | (5,209,080) | ||||
다음에 귀속되는 총포괄손익(손실): | ========= | ======== | |||
회사 소유주 | 84,660,208 | (5,465,780) | |||
비지배지분 | - | - | |||
---------------- | ------------- | ||||
84,660,208 | (5,465,780) | ||||
========= | ======== | ||||
Earnings per share attributable to owners of the Company: | |||||
- basic and diluted earnings per share (USD) | 28 | 0.231 | (0.002) |
| |
---------------- | -------------- | ||||
Adjusted earnings before interest, tax, depreciation and amortisation (adjusted EBITDA) | |||||
순금융비용/(소득) | 231,978 | (2,865,833) | |||
유형자산 및 사용권자산의 감가상각 | 3,184,400 | 886,824 | |||
Listing related (reversals)/ expenses | (1,680,520) | 13,465,003 | |||
Tax (expenses)/ credit | (1,937,734) | 71,378 | |||
------------- | -------------- | ||||
Adjusted earnings before interest, tax, depreciation and amortisation (adjusted EBITDA) | 83,024,295 | 6,348,292 | |||
======== | ======== | ||||
첨부된 1부터 37까지의 주석은 이 연결재무제표의 불가분의 일부를 구성합니다.
Dar Global PLC 및 그 자회사
런던, 영국
연결자본변동표
For the year ended 31 December 2023 (in United States dollar)
주식 자본 | 법정 준비금 | 외화 환산 준비금 | 이익 잉여금 | 프리미엄 공유 | 자본 출자 | 총 자본 | |
| |||||||
1년 2022월 XNUMX일 기준 잔액(미감사) | - | - | - | - | - | - | - |
올해의 이익 | - | - | - | (5,209,080) | - | - | (5,209,080) |
기타 포괄 손익 | - | - | (256,700) | - | - | - | (256,700) |
당해 년도 총 포괄 이익 | - | - | (256,700) | (5,209,080) | - | - | (5,465,780) |
회사 소유주와의 거래 | |||||||
Capital contribution for the year* | - | - | - | - | - | 266,717,137 | 266,717,137 |
보통주 발행 | 22,395,109 | - | - | - | - | (2,244,878) | 20,150,231 |
자본금에서 이체됨 | - | - | 256,700 | 5,209,080 | - | (5,465,780) | - |
회사 소유주와의 총 거래 | 22,395,109 | - | 256,700 | 5,209,080 | - | 259,006,479 | 286,867,368 |
-------------- | ---------- | -------------- | ------------ | --------------- | -------------- | --------------- | |
Balance as at December 31, 2022 (Unaudited) | 22,395,109 | - | - | - | - | 259,006,479 | 281,401,588 |
======== | ====== | ======== | ======= | ========= | ======== | ========= | |
| |||||||
1 년 2023 월 XNUMX 일 기준 잔액 | 22,395,109 | - | - | - | - | 259,006,479 | 281,401,588 |
올해의 이익 | - | - | - | 83,226,171 | - | - | 83,226,171 |
기타 포괄 손익 | - | - | 1,436,244 | - | - | - | 1,436,244 |
당해 년도 총 포괄 이익 | - | - | 1,436,244 | 83,226,171 | - | - | 84,662,415 |
회사 소유주와의 거래 |
|
|
|
|
|
|
|
자회사 인수 관련 주식발행(주석 21, 22) | 3,666,666 | - | - | - | 279,662,114 | (259,006,479) | 24,322,301 |
보통주 발행(주석 21, 22) | 216,216 | - | - | - | 71,783,588 | - | 71,999,804 |
자본금 감소(주석 21 및 22) | (24,477,775) | - | - | 287,142,399 | (262,664,624) | - | - |
기타 준비금 | - | - | - | 3,025,443 | - | - | 3,025,443 |
법정 준비금 | - | 408,441 | - | (408,441) | - | - | - |
회사 소유주와의 총 거래 | (20,594,893) | 408,441 | - | 289,759,401 | 88,781,078 | (259,006,479) | 99,347,548 |
| ------------ | ------------ | ------------ | ---------------- | -------------- | ----------- | --------------- |
31년 2023월 XNUMX일 현재 잔액 | 1,800,216 | 408,441 | 1,436,244 | 372,985,572 | 88,781,078 | - | 465,411,551 |
======= | ======= | ======= | ========= | ======== | ====== | ========= |
* 특수관계인으로 인한 장부금액(손실을 흡수한 금액을 차감한 금액)과 최초 인식 시 공정가치의 차이를 나타냅니다.
첨부된 1부터 37까지의 주석은 이 연결재무제표의 불가분의 일부를 구성합니다.
Dar Global PLC 및 그 자회사
런던, 영국
연결현금흐름표
For the year ended 31 December 2023 (in United States dollar)
12 월 31, | 12 월 31, | ||
| 2023 | 2022 | |
주의 사항 |
| (감사하지 않음) | |
영업 활동으로 인한 현금 흐름 |
| ||
해당 연도의 이익/(손실) |
| 83,226,171 | (5,209,080) |
다음에 대한 조정 : |
|
| |
유형자산의 감가상각 | 26 | 984,458 | 19,867 |
사용권 자산의 감가상각 | 26 | 2,200,115 | 866,957 |
직원의 퇴직 수당 제공 |
| 334,248 | 219,100 |
Impairment on investments |
| - | 36,320 |
Loss on early termination of lease | 26 | - | 196,076 |
(Reversals)/accruals for listing related expenses | 26 | (1,680,520) | 13,465,003 |
금융 비용 | 27 | 5,020,798 | 554,795 |
금융 수입 | 27 | (4,788,820) | (3,420,628) |
합작 투자로 인한 손실 비율 |
| 93,162 | 330,734 |
Income tax expenses/(credit) |
| (1,980,741) | - |
| -------------- | -------------- | |
운전자본 변경 전 영업이익 |
| 83,408,871 | 7,059,144 |
운전 자본 변경 사항: |
|
| |
|
| ||
매출채권 및 미청구채권 |
| (181,314,724) | (40,552,740) |
선수금, 예금 및 기타 미수금 |
| 20,261,061 | (51,820,672) |
개발 속성 |
| 89,177,623 | (53,010,782) |
매입 채무 및 기타 채무 |
| (271,431) | 13,202,882 |
고객의 발전 |
| (36,932,806) | 60,456,918 |
유보금 지급 |
| 2,810,866 | 2,322,549 |
관련 당사자로 인해 |
| (853,253) | (4,150,487) |
| --------------- | -------------- | |
영업 활동에 사용 된 순 현금 |
| (23,713,793) | (66,493,188) |
| --------------- | -------------- | |
투자 활동으로 인한 현금 흐름 |
|
| |
재산 및 장비 취득 | 12 | (4,397,667) | (653,311) |
에스크로 보존 |
| (4,134,224) | (4,149,781) |
특수관계자에게 자금 이체 | 19 | (2,796,105) | (5,310,572) |
재산 및 장비 처분 수익 | 12 | 10,223 | - |
합작 투자 |
| - | (4,969,246) |
이자 소득 | 27 | 3,754,858 | - |
합작투자에 대한 대출 |
| (48,742) | (1,991,953) |
| -------------- | -------------- | |
투자 활동에 사용 된 순 현금 |
| (7,611,657) | (17,074,863) |
금융 활동으로 인한 현금 흐름 |
| -------------- | -------------- |
은행 차입금 | 18 | 77,234,071 | 69,668,662 |
은행 차입금 상환 | 18 | (18,882,948) | (72,157,931) |
차입금에 대한 이자비용 | 27 | (3,579,519) | - |
Payment of structuring fees for loans and borrowings | 18 | (2,655,982) | - |
기업공개 수익금 |
| 71,999,804 | - |
Funds received from Major shareholder |
| 24,322,301 | - |
Funds received from Ultimate parent company of Major shareholder | 19 | - | 181,297,703 |
리스 부채의 지불 |
| (1,898,214) | (766,612) |
리스 부채에 대한이자 비용 |
| (376,587) | (161,790) |
| --------------- | -------------- | |
금융 활동으로 생성 된 순 현금 |
| 146,162,926 | 177,880,032 |
--------------- | -------------- | ||
현금 및 현금 등가물의 순증가 |
| 114,837,476 | 94,311,981 |
외화환산의 효과 |
| 1,042,173 | (280,750) |
연초 현금 및 현금 등가물 |
| 112,612,385 | 18,581,154 |
|
| --------------- | -------------- |
현금 및 현금성자산 연말정산 |
| 228,492,034 | 112,612,385 |
현금 및 현금 등가물: |
| --------------- | -------------- |
손에 현금 |
| 24,785 | 14,709 |
은행 현금 |
| 228,467,249 | 112,597,676 |
--------------- | -------------- | ||
228,492,034 | 112,612,385 | ||
========= | ======== |
첨부된 1부터 37까지의 주석은 이 연결재무제표의 불가분의 일부를 구성합니다.
Dar Global PLC 및 그 자회사
런던, 영국
연결재무제표에 대한 주석
(in United States dollar)
1. Legal status and business activities
1.1 Dar Global PLC (the "Company") is public limited company, limited by shares, incorporated, domiciled, and registered in England and Wales. The Company operates under a Company Number 14388348 issued by the registrar of the companies for England and Wales. The majority of shares of the Company are held by Dar Al Arkan Global Investment LLC (formerly known as Dar Al Arkan Global Real Estate Development LLC) ("Major shareholder") in United Arab Emirates ("UAE") and the Ultimate parent company of Major shareholder is Dar Al Arkan Real Estate Development Company, Kingdom of Saudi Arabia.
1.2 The registered address of the Company is located at Link Company Matters Limited, 6th Floor, 65 Gresham Street, London, EC2V 7NQ, United Kingdom.
1.3 These consolidated financial statements ("financial statements") represent the results of Dar Global PLC and its subsidiaries (the "Group"), set out in note 1.4.
1.4 The Company has the following subsidiaries over which it has direct or indirect control:
자회사명 및 주소지 | 유효 보유 비율 | 의결권 비율 | 면허/등록번호 | 주요 활동 |
Dar Al Arkan Properties L.L.C - UAE * | 100% | 100% | 상업용 라이센스 번호 791860 | 부동산 개발 및 판매. |
Dar Al Arkan Global UK Holdings LTD - 영국 | 100% | 100% | 회사등록번호 13881707 | 부동산 개발 및 판매. |
Dar Al Arkan Holding UK LTD - United Kingdom | 100% | 100% | 회사등록번호 14385758 | General business activities |
Dar Global UK No. 1 LTD - 영국 ** | 100% | 100% | 회사등록번호 14751868 | 부동산 개발 및 판매. |
Dar Global UK No. 2 LTD - 영국 ** | 100% | 100% | 회사등록번호 14751750 | 부동산 개발 및 판매. |
Dar Global UK No. 3 LTD - 영국 ** | 100% | 100% | 회사등록번호 14751915 | 부동산 개발 및 판매. |
Dar Al Arkan Spain S.L. - Spain | 100% | 100% | 회사등록번호 B09896390 | 부동산 개발 및 판매. |
Dar Benahavis I, S.L. - Spain | 100% | 100% | 회사등록번호 B72530843 | 부동산 개발 및 판매. |
Daranavis S.L. - Spain | 100% | 100% | 회사등록번호 B72530850 | 부동산 개발 및 판매. |
Dar Tabano, S.L. - Spain | 100% | 100% | 회사등록번호 B72530835 | 부동산 개발 및 판매. |
자회사명 및 주소지 | 유효 보유 비율 | 의결권 비율 | 면허/등록번호 | 주요 활동 |
M/s. Prime Real Estate Doo Sarajevo - 보스니아 * | 100% | 100% | 회사등록번호 65-01-0672-17 | 부동산 개발 및 판매. |
M/s. Luxury Real Estate Doo Sarajevo - 보스니아 * | 100% | 100% | 회사등록번호 65-01-0698-17 | 부동산 개발 및 판매. |
M/s. Dar Al Arkan Property Development D.o.o Sarajevo - Bosnia * | 100% | 100% | 회사등록번호 65-01-0676-17 | 부동산 개발 및 판매. |
M/s. 베이징 다르 알 아르칸 컨설팅 유한회사 * | 100% | 100% | 회사등록번호 91110105MA7 EQ79Y9Q | 경제 및 무역 컨설팅, 엔지니어링 컨설팅, 경영 컨설팅, 기업 기획, 부동산 정보 컨설팅, 전시 활동 수행, 광고 디자인, 제작, 대리점 및 출시, 부동산 개발, 기술 컨설팅 및 기술 서비스, 컴퓨터 및 그래픽 디자인. |
Aqtab Properties L.L.C -UAE (Formerly Dar Al Arkan Global Property Development L.L.C) * | 100% | 100% | 상업용 라이센스 번호 997901 | 부동산 구매 및 판매 |
Dar Al Arkan International Properties L.L.C - UAE * | 100% | 100% | 상업용 라이센스 번호 997919 | 부동산 구매 및 판매 |
자회사명 및 주소지 | 유효 보유 비율 | 의결권 비율 | 면허/등록번호 | 주요 활동 |
Dar Al Arkan International Property Development L.L.C - UAE * | 100% | 100% | 상업용 라이센스 번호 997915 | 부동산 구매 및 판매 |
Dar Al Arkan 부동산 개발 SPC - 오만 | 100% | 100% | 상업용 라이센스 번호 1402786 | Real estate development, Construction of buildings (general constructions of residential and non-residential buildings) |
Dar Al Arkan Holdings Limited (ADGM) - UAE * | 100% | 100% | 상업용 라이센스 번호 000008662 | Holding ownership of equity and non-equity assets, real property, intellectual property and other tangible and intangible assets. |
Dar Al Arkan Properties LLC - 아부다비 1 지점 - UAE ** | 100% | 100% | 상업용 라이센스 번호 CN-4765091 | - Self-Owned property management services - Real estate development construction - Real estate purchase and sale broker나이. |
Darglobal Maldives Private Limited - Maldives ** | 100% | 100% | Commercial license no. C09392023 | Owning, operating and managing tourist hotels and resorts. |
Dar DG Global Investment L.L.C - UAE ** | 100% | 100% | 상업용 라이센스 번호 1215259 | Investment in Commercial Enterprises & Management. |
Dar Global Services Limited - UK ** | 100% | 100% | 상업용 라이센스 번호 15273295 | Business support including marketing activities. |
DG Luxury Property Management L.L.C - UAE ** | 100% | 100% | Commercial license no. 1274015 | 재산 관리 서비스. |
1.4
자회사명 및 주소지 | 유효 보유 비율 | 의결권 비율 | 면허/등록번호 | 주요 활동 |
Dar Al Arkan Global Holdings Real Estate - KSA ** | 100% | 100% | Commercial license no. 1010924907 | Development of projects and buying and selling of real estate. |
Dar Global USA LLC - USA ** | 100% | 100% | Commercial license no. M23000008667 | Investment in Commercial Enterprises & Management. |
Dar Al Arkan Property Development LLC - Real Estate Rep. Office - UAE ** | 100% | 100% | 상업용 라이센스 번호 1143279 | Real estate Representative Office. |
Dar Global Centralized Services DMCC - UAE** | 100% | 100% | Commercial license no. DMCC198720 | 프로젝트 관리 서비스. |
* These entities have become part of the group as on 25 January 2023 pursuant to the acquisition of Dar Al Arkan Holdings Limited (ADGM) by the Company through issuance of shares to the Major shareholder (notes 21 and 30).
** 이 법인들은 2023년에 그룹에 의해 설립되었습니다.
2 Material accounting policies
2.1 준수 성명
The financial statements have been prepared in accordance with UK adopted International Accounting Standards and in conformity with the requirements of the Companies Act 2006.
All values are rounded to the nearest unit in USD except where otherwise indicated. Each entity determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency.
This is the first annual financial statements of the Group, as the Company was incorporated on 30 September 2022. The Material accounting policies are set out below. These accounting policies elected by the group is on the presumption that the group existed in the comparatives for the year in which it was under common control. The comparatives represent the results of Dar Al Arkan Global Investment LLC and those legal entities that Dar Al Arkan Global Investment LLC has transferred to Dar Global PLC. Forming part of the same group, the entities included in the comparatives are considered to be under common management. Management considers the combination is appropriate in view of the intention to show the comparatives. Refer note 2.2.
The financial statements have been prepared on a historical cost basis except financial assets and financial liabilities that have been measured at fair value (note 2.11 and 29). Historical cost is generally based on the fair value of the consideration given in exchange for assets.
2.2 Basis of preparation
통합 근거
The financial statements comprise the financial statements of the Company and the subsidiaries ('the Group'), plus the Group's share of the results and net assets of its joint ventures and associates.
자회사
Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. In assessing control, the Group takes into consideration potential voting rights. The acquisition date is the date on which control is transferred to the acquirer. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases.
합작 투자
합작 투자는 그룹과 다른 당사자들이 공동 지배하에 있는 기업에 활동을 수행하거나 투자하는 계약입니다. 그룹은 이러한 기업에 대해 자본 회계를 사용하여 투자 원가에 인수 후 순자산에 대한 그룹 지분의 변동에서 손상 차감액을 더한 금액으로 투자를 수행합니다.
그룹 구조 조정
그룹 구조 조정 운동은 다음과 같이 올해 동안 수행되었습니다.
On 24 January 2023, the Major shareholder assigned the bene?t of certain shareholder loans to Dar Al Arkan Holdings Limited (ADGM) - UAE in exchange for an issuance of new ordinary shares by Dar Al Arkan Holdings Limited (ADGM) - UAE on a dollar for dollar basis.
On 25 January 2023, the entire issued share capital of Dar Al Arkan Holdings Limited (ADGM) and its subsidiaries ("Trading Group") was transferred to the Company by the Major shareholder in consideration for the issuance of new ordinary shares by the Company.
The Trading Group and the Company were under common control by the Major shareholder at the time of the transaction.
The acquisition by the Company of the Trading Group is a common control transaction under IFRS 3. The consolidation of this Group has been prepared using the book value accounting. In the statement of financial position, the acquiree's identifiable assets, liabilities are recognised at their book values at the acquisition date. The results of merged operations following the Group's restructure in the year are included in the consolidated statement of comprehensive income as if the Group has always existed. Comparative figures are provided on the basis that the merged group always existed.
그룹 구조 조정
회사는 28년 2023월 158,400,000일에 분배가능준비금을 확보하고 발행보통주 총수를 XNUMX주로 줄이기 위해 특정 보통주를 소각하여 자본금을 감소시켰습니다.
관심가는
On 28 February 2023, the Company raised USD 72 million of new equity by way of a private placing before expenses in order to invest in new projects, fund working capital and to support continuing development work. On 28 February 2023 Dar Global was admitted to the standard listing segment of the Official List of the FCA and to trading on the London Stock Exchange's Main Market for listed securities.
The Board, having regard to the Group's forecasts and projections which are based on the current trends in sales and development, and after taking account of the funds currently held, the available facility including the undrawn portion of USD 136 million at year end (refer to note 18) have concluded that the Company and the Group will be able to operate within the level of available resources. The directors have, at the time of approving the consolidated financial statements, a reasonable expectation that the Group has adequate resources to continue to be in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the consolidated financial statements.
신규 및 개정된 표준의 채택
The Group has adopted all relevant amendments to existing standards and interpretations issued by the International Accounting Standard Board (IASB) that are effective for the respective financial year ends presented, with no material impact on its consolidated results or financial position.
The Group did not implement the requirements of any other standards or interpretations that were in issue but were not required to be adopted. No other standards or interpretations have been issued that are expected to have a material impact on the financial statements.
The preparation of the financial statements requires estimates and assumptions to be made that may affect the amounts reported in the financial statements and accompanying notes. Actual amounts could differ from the estimates included in the financial statements herein. The preparation of the financial statements on the basis set out, requires the use of certain critical accounting estimates. It also requires judgement to be exercised in the process of applying the accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are Material to the financial statements, are disclosed in note 2.23.
2.3 Fair value measurement
공정가치는 측정일에 시장참여자 간의 정상거래에서 자산을 매각할 때 수취하거나 부채를 이전하면서 지급하게 될 가격입니다. 공정가치 측정은 자산을 매도하거나 부채를 이전하는 거래가 다음 중 하나에 해당한다고 가정합니다.
- 자산이나 부채의 주요 시장에서, 또는
- 주요 시장이 없는 경우 자산 또는 부채에 대해 가장 유리한 시장.
주요 시장 또는 가장 유리한 시장은 그룹이 접근할 수 있어야 합니다.
자산이나 부채의 공정가치는 시장 참가자가 최선의 경제적 이익을 위해 행동한다는 가정 하에 시장 참가자가 자산이나 부채의 가격을 결정할 때 사용하는 가정을 사용하여 측정됩니다.
비금융자산의 공정가치 측정은 자산을 최고로 최고로 사용하거나 자산을 최고로 최고로 사용할 다른 시장 참가자에게 판매함으로써 경제적 효익을 창출할 수 있는 시장 참가자의 능력을 고려합니다. .
2.4 Foreign currency
연결실체의 표시통화 이외의 통화로 이루어진 거래는 거래일의 환율로 인식됩니다. 각 보고기간 말에 외화로 표시된 화폐성 항목은 해당 날짜의 환율로 재환산됩니다. 외화로 표시되는 공정가치로 측정되는 비화폐성 항목은 공정가치가 결정된 날의 환율로 재환산됩니다. 외화로 역사적원가로 측정되는 비화폐성 항목은 재환산되지 않습니다.
화폐성항목의 외환차이는 발생한 기간에 연결손익계산서에 인식됩니다.
개별 종속기업의 별도재무정보를 작성함에 있어 종속기업 기능통화 이외의 통화로 이루어진 거래는 거래일의 환율로 인식됩니다. 각 보고기간 말에 외화로 표시된 화폐성 항목은 해당 날짜의 환율로 재환산됩니다. 외화로 표시되는 공정가치로 측정되는 비화폐성 항목은 공정가치가 결정된 날의 환율로 재환산됩니다. 외화로 역사적원가로 측정되는 비화폐성 항목은 재환산되지 않습니다. 종속기업의 기능통화를 연결실체의 표시통화로 환산하여 발생하는 손익은 기타포괄손익계산서에 반영됩니다.
외환차이
화폐성항목에 대한 외환차이는 미래 생산용으로 건설 중인 자산과 관련된 외환차이를 제외하고는 발생기간에 연결손익계산서에 인식됩니다. 이는 외화차입금에 대한 이자비용의 조정으로 간주될 때 해당 자산의 원가에 포함됩니다.
외환 손익
외화로 표시된 금융자산의 장부금액은 해당 외화로 결정되며, 매 보고기간 말의 현물환율로 환산됩니다. 상각후원가, 외환차이로 측정되는 금융자산은 연결손익계산서에 인식됩니다.
2.5 Property and equipment
유형자산은 원가에서 감가상각누계액과 식별된 손상차손을 차감한 금액으로 표시됩니다. 비용은 구매 가격과 구매 관련 부대 비용으로 구성됩니다.
후속원가는 해당 항목과 관련된 미래 경제적 효익이 연결실체에 유입될 가능성이 높고 해당 항목의 원가를 신뢰성 있게 측정할 수 있는 경우에만 자산의 장부금액에 포함되거나 별도의 자산으로 인식됩니다. 기타 모든 수선 및 유지비는 해당 비용이 발생한 기간에 손익계산서에 청구됩니다.
유형자산의 원가를 상각하기 위해 내용연수에 걸쳐 정액법으로 상각하고 있으며, 다음과 같습니다.
자산 | 수명 |
임차 시설 개량비 | 3 |
가구 및 비품 | 3-5 |
컴퓨터 및 사무용품 | 3-5 |
유형자산 중 일부의 내용연수가 다른 경우에는 유형자산의 별도 항목(주요 구성요소)으로 회계처리합니다.
임대차 개량은 사용이 가능해진 시점부터 임대 기간이 종료될 때까지의 기간에 걸쳐 감가상각됩니다.
추정내용연수, 잔존가치 및 감가상각방법은 매 보고기간말에 검토되며, 추정치 변경의 영향은 전진적으로 회계처리됩니다.
The gain or loss arising on the disposal or retirement of an item of property and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the consolidated statement of profit or loss.
2.6 Leases
리스는 다음을 제외하고 사용권자산과 리스부채를 인식하여 회계처리됩니다.
- Leases of low value assets; and
- Leases with a duration of 12 months or less.
리스부채는 리스기간 동안 리스제공자에게 지급해야 하는 계약상 지급금의 현재가치로 측정되며, 할인율은 (일반적으로 그렇듯이) 쉽게 결정할 수 없는 경우를 제외하고는 리스에 내재된 이자율을 참조하여 결정됩니다. 이 경우 리스 개시 시 그룹의 증분차입이자율이 사용됩니다. 변동리스료는 지수나 요율에 따라 달라지는 경우에만 리스부채 측정에 포함됩니다. 그러한 경우 리스부채의 최초 측정에서는 가변요소가 리스기간 내내 변하지 않을 것이라고 가정합니다. 기타 변동리스료는 해당 기간에 비용으로 처리됩니다.
최초 인식시 리스부채의 장부금액에는 다음이 포함됩니다.
· 잔존 가치 보증에 따라 지불할 것으로 예상되는 금액
· 그룹에 부여된 구매옵션의 행사가격(해당 옵션을 평가하는 것이 합리적으로 확실한 경우)
· 행사되는 종료 옵션을 기준으로 리스 기간을 추정한 경우, 리스 종료로 인해 지불해야 하는 위약금.
사용권자산은 최초에 리스부채 금액으로 측정되며, 받은 리스 인센티브만큼 감소하고 다음 항목에 대해 증가합니다.
· 리스 개시 시 또는 그 이전에 이루어진 리스료;
· 발생한 초기 직접 비용; 그리고
· 그룹이 리스자산을 해체, 제거 또는 복원하기 위해 계약상 요구되는 경우 인식된 충당부채 금액.
최초 측정 이후에 리스부채는 미결제 잔액에 대해 일정한 이자율로 부과되는 이자의 결과로 증가하고 리스료에 대해 감액됩니다. 사용권 자산은 드물게 리스 기간보다 짧다고 판단되는 경우 잔여 리스 기간 또는 자산의 잔여 경제 수명에 걸쳐 정액법으로 상각합니다.
2.7 Joint operations
A significant portion of land plots, on which the Group's projects are located, is sourced through the contribution of land by the Group's joint development partners, which allows the Group to secure land for its projects with minimal upfront cash contributions. The Group adopts a capital light model of Joint Development Agreement where the land is contributed by the joint development partners and also a certain percentage of profits are shared. All projects are controlled and managed by the Group which includes funding, sales, development, marketing, collections, loss absorption if any etc.
These arrangements under IFRS11 "Joint arrangements" have been classified as joint operations where each party to the joint operation (or each "Joint operator") recognised its share of the assets, liabilities, revenue, and expenses of the joint arrangement. The share is determined based on the rights and obligations of each party as set out in the contractual terms.
2.8 Development properties
Properties constructed or in the course of construction for sale in the ordinary course of business are classified as development properties and are stated at the lower of cost or net realizable value. Cost includes cost of acquisition of land, cost of construction including planning and design cost, commission, borrowing costs, employee costs, cost of acquiring development rights and other direct costs attributable to the development.
순실현가능가치는 보고일의 시장가격을 기준으로 하여 정상적인 영업과정에서 예상되는 판매가격이며, 중요한 경우 완료원가와 추정판매원가를 차감한 화폐의 시간가치를 할인한 금액입니다.
경영진은 각 보고일에 개발 부동산의 장부 가치를 검토합니다.
2.9 Advances from customers
고객으로부터 받은 선수금에는 수익 인식 기준이 충족되기 전 또는 프로젝트 완료 단계를 초과하여 판매된 부동산에 대해 고객으로부터 받은 할부금이 포함됩니다. 이러한 자금은 수익 인식 기준이 충족되면 나중에 손익계산서에 인식됩니다. 또한, 고객이나 그룹이 계약을 종료하는 경우 고객으로부터 받은 선수금은 장부에서 제거될 수 있습니다.
2.10 Impairment of non-financial assets
Non-financial assets of the Group mainly include development properties, advances to suppliers and contractors, right-of-use assets and property and equipment. At the end of each reporting period, the Group reviews the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
개별 자산의 회수가능액을 추정할 수 없는 경우, 연결회사는 해당 자산이 속한 현금창출단위의 회수가능액을 추정하고 있습니다. 합리적이고 일관된 배분 기준이 식별될 수 있는 경우, 기업 자산은 개별 현금창출 단위에도 배분되며, 그렇지 않은 경우에는 합리적이고 일관된 배분 기준이 식별될 수 있는 가장 작은 현금창출 단위 그룹에 배분됩니다.
회수가능액은 순공정가치와 사용가치 중 큰 금액입니다. 사용가치를 평가할 때 화폐의 시간가치와 미래현금흐름이 추정되는 자산의 고유한 위험에 대한 현재 시장 평가를 반영하는 세전 할인율을 사용하여 추정 미래 현금 흐름을 현재 가치로 할인합니다. 조정되지 않았습니다.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in the consolidated statement of profit or loss.
Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the consolidated statement of profit or loss.
2.11 Financial instruments
금융자산과 금융부채는 연결실체가 금융상품의 계약조항의 당사자가 되는 시점에 인식됩니다.
2.12 Financial assets
분류
연결실체는 금융자산을 상각후원가로 분류하고 있습니다.
분류
연결실체는 금융자산을 상각후원가로 분류하고 있습니다.
측량
최초 인식시점에 연결실체는 금융자산을 공정가치에 금융자산의 취득과 직접적으로 관련된 거래원가를 더하여 측정합니다.
금융자산은 특수관계자로부터 지급되는 현금및현금성자산, 매출채권, 선수금, 기타 채권 및 기타 에스크로 유보금으로 구성됩니다.
현금 및 현금성 자산
현금및현금등가물은 보유현금, 요구불예금, 기타 유동성이 높은 단기 투자로서 알려진 금액의 현금으로 쉽게 전환되고 가치 변동 위험이 경미한 것으로 구성됩니다.
매출채권및기타채권(특수관계자미수금 포함)
회수 목적으로 보유하고 있는 채권잔액은 상각후원가와 추정미래현금흐름의 현재가치 중 낮은 금액으로 후속 측정됩니다. 추정미래현금흐름의 현재가치는 회수할 수 없는 금액에 대한 가치조정을 통해 결정됩니다. 그룹은 미수금과 관련된 예상 신용 손실을 미래 예측적으로 평가하고 그 가치를 예상 회수 금액에 맞게 조정합니다.
채권은 채무자의 파산이나 기타 형태의 관리로 인해 회수할 수 없다고 간주되는 경우 상각됩니다. 채권에 대한 예상신용손실 평가에는 신용위험 집중도, 과거 평균 손실에 기초한 집합적 부채위험, 특정 국가나 지역의 심각하고 불리한 경제 여건 등 특정 상황, 기타 미래예측 정보 등이 고려됩니다.
매출채권의 경우, 그룹은 IFRS 9에서 허용하는 단순화된 접근법을 적용합니다. 이 접근법은 매출채권의 최초 인식 시점부터 예상 생애 손실을 인식하도록 요구합니다..
금융자산의 제거
연결실체는 금융자산의 현금흐름에 대한 계약상 권리가 만료되는 경우에만 금융자산을 제거합니다. 또는 금융자산과 그 자산의 소유권에 따른 실질적으로 모든 위험과 보상을 다른 그룹에 이전합니다. 연결실체가 소유권에 따른 위험과 보상의 대부분을 양도하지도 않고 보유하지도 않고 양도자산을 계속 통제하는 경우, 연결실체는 해당 자산에 대한 보유 지분과 해당 금액에 대한 관련 부채를 인식하여 이를 지급해야 할 수도 있습니다. 양도된 금융자산의 소유에 따른 위험과 보상의 대부분을 연결실체가 보유하는 경우, 연결실체는 해당 금융자산을 계속 인식합니다.
2.13 Financial liabilities
금융부채는 체결된 계약의 실질과 금융부채의 정의에 따라 분류됩니다. 모든 금융부채는 최초에 공정가치로 인식되며, 대여금, 차입금 및 지급채무의 경우 직접적으로 관련되는 거래비용을 차감한 순액으로 인식됩니다.
연결실체의 금융부채에는 매입채무 및 충당금, 기타채무, 개발자산부채, 고객 및 특수관계자로부터의 선수금이 포함됩니다.
계정 및 기타 미지급금
Accounts payable are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. Accounts and other payables are recognized initially at fair value and subsequently are measured at amortized cost using effective interest method.
대출 및 차입
정기대출은 수취한 대가에서 직접적으로 관련되는 거래비용을 차감한 공정가치로 최초 인식됩니다. 최초 인식 후에는 유효이자율법을 적용하여 상각후원가로 측정하고 있습니다. 손익은 부채가 제거될 때와 상각 과정을 통해 연결손익계산서에 인식됩니다.
Development property liabilities
Development property liabilities represents the amount payable for the acquisition of development properties on a deferred payment plan basis including variable consideration. Initially, these amounts are stated at the fair value of the consideration payable. Subsequently, at each reporting date the development property liabilities are measured at amortised cost.
금융부채의 제거
The Group derecognizes financial liabilities when, and only when, the Group's obligations are discharged, cancelled or they expire. When an existing financial liability is replaced by another, from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the consolidated statement of profit or loss.
주주가 지급해야 할 대출금(또는 그 일부)을 탕감하는 경우 해당 대출금은 장부 가치로 제거되고, 지분 기여는 동일한 장부 가치로 반영되며, 이 기여는 주주가 흡수하는 손실로 반영됩니다. 어떠한 이익이나 손실도 당기손익으로 인식하지 않습니다.
2.14 Offsetting financial instruments
Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position, when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.
2.15 Provisions
과거 사건의 결과로 연결실체가 현재의무(법적 또는 의제)를 가지고 있고, 연결실체가 그 의무를 이행해야 할 가능성이 높으며, 해당 의무금액을 신뢰성 있게 추정할 수 있는 경우 충당부채를 인식합니다. .
충당부채로 인식된 금액은 보고기간 말 현재 의무를 둘러싼 위험과 불확실성을 고려하여 현재의무를 이행하는 데 필요한 대가에 대한 최선의 추정치입니다. 현재의무를 이행하기 위해 추정되는 현금흐름을 사용하여 충당부채를 측정하는 경우, 충당부채의 장부금액은 해당 현금흐름의 현재가치입니다.
충당부채를 결제하는 데 필요한 경제적 효익의 일부 또는 전부가 제XNUMX자로부터 회수될 것으로 예상되는 경우, 상환을 받을 것이 사실상 확실하고 수취채권 금액을 측정할 수 있다면 수취채권을 자산으로 인식합니다. 안정적으로.
2.16 Revenue recognition
고객과의 계약으로 인한 수익
연결실체는 IFRS 15 '고객과의 계약에서 발생하는 수익'에 규정된 XNUMX단계 모델에 기초하여 고객과의 계약에서 발생하는 수익을 인식합니다.
1단계. Identify the contract(s) with a customer: A contract is defined as an agreement between two or more parties that creates enforceable rights and obligations and sets out the criteria for every contract that must be met. This is evidenced by issuance of signed Sale and Purchase Agreement ("SPA") to the customer and meeting specified threshold of project completion and collection from the customers.
2단계. Identify the performance obligations in the contract: A performance obligation is a promise in a contract with a customer to transfer a good or service to the customer. The performance obligation for the Group is to deliver the constructed property to the customers along with the ancillary rights such as the right to use amenities and other related infrastructure facilities available. Accordingly, one performance obligation has been identified for each unit to be sold. The group assesses its revenue arrangements against specific criteria to determine if it is acting as principal or agent. The Group has concluded that it is acting as a principal in all of its revenue arrangements.
3 단계 Determine the transaction price: The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for delivering the property to its customers. The agreed transaction price is a part of signed SPA issued to each customer. Revenue excludes taxes and duty, and includes an adjustment for a significant financing component ("SFC") as the payment plan for the projects extends beyond twelve months from the reporting period. No adjustment has been made for variable consideration as the group does not have any contracts with variable consideration.
4 단계 거래가격을 계약상의 이행의무에 배분합니다. 연결실체는 2단계에서 식별된 이행의무에 따라 판매된 각 단위에 거래가격을 배분합니다.
5 단계 기업이 이행의무를 이행할 때(또는 이행하는 대로) 수익을 인식합니다.
그룹은 다음 기준 중 하나를 충족하는 경우 수행의무를 이행하고 기간에 걸쳐 수익을 인식합니다.
1. The customer simultaneously receives and consumes the benefits provided by the Group's performance as the Group performs; or
2. The Group's performance creates or enhances an asset that the customer controls as the asset is created or enhanced; or
3. The Group's performance does not create an asset with an alternative use to the Group and the entity has an enforceable right to payment for performance completed to date.
연결실체는 각 계약에 대해 개별적으로 수행의무 이행 여부를 결정하고 그에 따라 수익을 인식합니다.
위 조건 중 하나라도 충족되지 않는 수행의무의 경우, 수행의무가 충족되는 시점에 수익을 인식합니다.
연결실체는 약속한 재화나 용역을 인도하여 수행의무를 이행할 때 그 수행으로 얻은 대가를 기준으로 계약자산을 생성합니다. 고객으로부터 받은 대가의 금액이 인식된 수익 금액을 초과하는 경우 계약부채가 발생합니다.
2.16 Cost of revenue
Cost of revenue represent cost for purchase of land, construction costs, consultant costs, utilities cost, and other related direct costs recognized to consolidated statement of profit or loss on percentage of completion or point in time as applicable.
2.17 Borrowing costs
의도된 용도로 사용하거나 판매할 준비를 갖추는 데 상당한 시간이 걸리는 자산인 적격자산의 취득, 건설 또는 생산에 직접적으로 관련된 차입원가는 해당 자산의 원가에 추가됩니다. 자산이 의도한 사용 또는 판매 준비가 실질적으로 완료되었습니다. 차입원가는 연결회사가 자금차입과 관련하여 발생하는 이자 및 기타 비용으로 구성됩니다. 그 밖의 모든 차입원가는 발생한 기간에 연결손익계산서에 인식됩니다.
2.18 Escrow Accounts
에스크로 계좌는 에스크로 대리인 역할을 하며 은행에 돈을 보관하는 은행 계좌를 나타내며, 사전 결정된 조건이 모두 충족되는 경우에만 사용할 수 있습니다. 비계획 판매로 고객이 아파트에 대해 지불한 자금은 지방 자치 단체가 인가한 은행이 보유한 에스크로 계좌에 입금되어야 합니다.
For Escrow retention, in line with UAE laws an escrow agent must retain five percent. Of the total value of each escrow account once the developer obtains the building completion certificate to ensure coverage of defects in the property post-handover. The retained amount will be released to the developer one year from the registration of the residential units in the name of purchasers of such units.
2.19 Equity and reserves
주식 자본금은 발행된 주식의 명목 가치를 나타냅니다. 주식 프리미엄은 주식 매각 시 주식 자본의 명목 가치에 대해 받은 초과 대가에서 발행 관련 부수 비용을 차감한 금액을 나타냅니다.
이익잉여금은 분배 가능한 준비금을 나타냅니다.
외화환산적립금은 외국 자회사, 관계기업 및 합작기업의 재무제표 환산으로 인해 발생하는 외환차이를 기록하는 데 사용됩니다.
2.20 Taxation
부과된 세금은 현재 납부해야 하는 세금과 이연 세금을 합한 금액입니다.
현재 세금
당기 법인세는 해당 연도의 과세 소득 또는 손실에 대해 지불하거나 받을 예상 세금과 이전 연도와 관련하여 지불하거나 받을 세금에 대한 조정으로 구성됩니다. 현재 납부하거나 받을 세액은 법인세와 관련된 불확실성이 있는 경우 이를 반영하여 납부하거나 받을 것으로 예상되는 세액의 최선의 추정치입니다. 보고기간말 현재 제정되었거나 실질적으로 제정된 세율을 사용하여 측정하고 있습니다. 현재 세금에는 배당금에서 발생하는 모든 세금도 포함됩니다.
이연 법인세
이연법인세는 재무보고상 자산과 부채의 장부금액과 세무상 사용된 금액의 일시적차이에 대해 인식하고 있습니다.
이연법인세는 재무보고 목적의 자산과 부채의 장부금액과 과세 목적으로 사용된 금액 간의 일시적 차이에 대하여 인식됩니다. 이연법인세는 다음과 같이 인식되지 않습니다.
- temporary differences on the initial recognition of assets or liabilities in a transaction that:
a) is not a business combination; and
b) at the time of the transaction (i) affects neither accounting nor taxable profit or loss and (ii) does not give rise to equal taxable and deductible temporary differences;
- 종속기업, 관계기업 및 공동약정에 대한 투자와 관련된 일시적 차이(그룹이 일시적 차이의 소멸 시점을 통제할 수 있고 예측 가능한 미래에 일시적 차이가 소멸되지 않을 가능성이 높음) 그리고
- 영업권의 최초 인식 시 발생하는 가산할 일시적 차이.
이연법인세자산은 미래 과세소득이 사용될 가능성이 높은 한도 내에서 미사용 세무결손금, 미사용 세액공제 및 공제할 일시적차이에 대해 인식됩니다. 미래 과세소득은 관련 과세할 일시적차이의 환입에 기초하여 결정됩니다. 가산할 일시적차이가 이연법인세자산 전체를 인식하기에 부족한 경우, 그룹 내 개별 종속기업의 사업계획에 따라 기존 일시적차이의 환입을 조정한 미래 과세소득을 고려합니다. 이연법인세자산은 매 보고일마다 검토되며 관련 세금혜택이 더 이상 실현될 가능성이 없는 정도까지 감소됩니다. 그러한 감소는 미래 과세 대상 이익의 가능성이 향상되면 취소됩니다.
이연법인세의 측정은 보고일 현재 연결실체가 자산과 부채의 장부금액을 회수하거나 결제할 것으로 예상하는 방식에 따른 세효과를 반영합니다.
이연법인세 자산과 부채는 특정 기준을 충족하는 경우에만 상계됩니다.
2.21 Statutory Reserve
103년 UAE 연방법 제32조에 따라 NCI 이후 연간 순이익의 2021%가 UAE에 등록된 법인의 법정 적립금에 할당됩니다. 법정적립금으로의 이체는 적립금이 납입자본금의 5%에 도달하는 경우 정지될 수 있습니다.
2.22 Significant accounting judgements, estimates and assumptions
정책노트에 기술된 그룹의 회계정책을 적용함에 있어 경영진은 자산과 부채의 장부금액에 대해 다른 출처에서 쉽게 알 수 없는 판단, 추정 및 가정을 하도록 요구됩니다. 추정 및 관련 가정은 역사적 경험과 관련성이 있다고 간주되는 기타 요소를 기반으로 합니다. 실제 결과는 이러한 추정치와 다를 수 있습니다.
추정치와 기본 가정은 지속적으로 검토됩니다. 회계추정에 대한 수정은 수정이 해당 기간에만 영향을 미치는 경우 추정이 수정된 기간에 인식되고, 수정이 당기와 미래 기간 모두에 영향을 미치는 경우 수정 기간과 미래 기간에 인식됩니다.
The significant judgments and estimates made by management, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are described below:
회계정책을 적용함에 있어 중요한 판단
In the process of applying the Group's accounting policies, which are described above, and due to the nature of operations, management makes the following judgment that has the most significant effect on the amounts recognized in the consolidated financial statements.
계약 식별
The group assesses for each development and for each customer the point in time at which a contract exists. This requires assessing the point in each development where there is certainty that it will continue to completion, as well as assessing the point in time at which consideration from the customer is probable - this assessment takes into account the legal requirements and history of collections.
이행의무 이행 시기
연결회사는 수익을 인식하는 적절한 방법을 결정하기 위해 고객과의 각 계약을 평가하여 수행의무가 일정 기간에 걸쳐 충족되는지 여부를 결정해야 합니다. 연결실체는 고객과 체결한 매매계약 및 관련 법령의 규정에 근거하여 고객에게 부동산자산을 제공하기로 계약을 체결한 경우 부동산자산을 대체용도로 창출하지 않는 것으로 평가하였습니다. 그룹은 일반적으로 지금까지 수행을 완료한 부분에 대해 집행 가능한 지급청구권을 보유합니다. 이러한 상황에서 그룹은 시간에 걸쳐 수익을 인식합니다.
시간에 걸쳐 수익을 인식할 때 진행률 측정
연결실체는 기간에 걸쳐 수익을 인식하는 수행의무의 진행률을 측정하기 위해 투입법을 적용하기로 선택했습니다. 그룹은 수행의무를 충족하기 위한 그룹의 노력에 기초하여 수익을 인식하도록 요구하는 투입법의 사용이 실제로 벌어들인 수익에 대한 최선의 기준을 제공한다고 생각합니다. 투입법을 적용할 때, 연결실체는 인식할 수익금액을 결정하기 위해 프로젝트를 완료하는 데 드는 원가를 추정합니다.
추정 불확실성의 주요 원인
The key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed below:
금융 자산의 손상
The loss allowances for financial assets are based on assumptions about risk of default and expected loss rates. The Group uses judgement in making these assumptions and selecting the inputs to the impairment calculation, based on the Group's past history, existing market conditions as well as forward looking estimates at the end of each reporting period. Details of the key assumptions and inputs used are disclosed in the relevant notes to the consolidated financial statements.
거래가격의 결정
연결실체는 고객과의 각 계약과 관련하여 거래가격을 결정해야 합니다. 그러한 판단을 내릴 때 그룹은 할인이나 위약금으로 인한 계약의 변동대가, 계약의 중요한 금융 요소의 존재 및 계약의 비현금 대가의 영향을 평가합니다.
연결실체는 인식되는 수익에 귀속되는 원가를 결정하기 위해 프로젝트를 완료하는 데 드는 원가를 추정합니다. 이러한 견적에는 인프라 제공 비용, 프로젝트 컨설턴트가 평가한 계약업체의 잠재적 청구 및 고객에 대한 기타 계약상 의무를 충족하는 비용이 포함됩니다.
개발부동산 순실현가치
개발부동산은 취득원가와 추정순실현가능가치 중 낮은 금액으로 표시됩니다. 공사비용은 공사비와 기타 관련 직접비용으로 구성됩니다. 순실현가능가치는 정상적인 영업과정의 예상 판매가격에서 완성원가와 판매비용을 차감한 금액입니다.
Contingent consideration payable for development property liabilities
각 공동개발계약에 대해 연결실체는 공동개발자에게 지급할 조건부대가를 추정합니다. 조건부 대가를 결정하기 위해 연결실체는 총 판매가격, 계약자의 잠재적 청구권을 포함한 개발부동산의 총원가, 기타 계약상 의무를 이행하는 데 드는 추정원가를 추정합니다.
2 새로운 표준 및 수정안
3.1 New standards and amendments applicable for 2023
다음 기준 및 개정사항은 01년 2023월 XNUMX일 이후 개시하는 재무보고기간부터 최초로 적용됩니다.
- IFRS 17 보험계약
- 회계정책의 공시 - IAS 1 및 IFRS Practice Statement 2의 개정
- 회계추정의 정의 - IAS 8 개정
- 단일 거래에서 발생하는 자산 및 부채와 관련된 이연 법인세 - IAS 12 개정
- 국제 조세 개혁 - 두 가지 모델 규칙 - IAS 12 개정
The management believes that the adoption of the above amendments effective for the current accounting period has not had any material impact on the recognition, measurement, presentation, and disclosure of items in the consolidated financial statements.
3.2 New standards and amendments issued but not effective for the current year
The following standards and interpretations had been issued but not yet mandatory for annual periods beginning after 1 January 2023.
상품 설명 | 당일 또는 그 이후에 개시하는 회계연도부터 적용됩니다. |
약정이 있는 비유동부채 - IAS 1 개정 | 2024 년 1 월 1 일 |
부채를 유동 또는 비유동으로 분류 - IAS 1 개정 |
2024 년 1 월 1 일 |
판매 후 리스백에 따른 리스부채 - IFRS 16 개정 | 2024 년 1 월 1 일 |
공급업체 금융 약정 - IAS 7 및 IFRS 7 개정 | 2024 년 1 월 1 일 |
교환 가능성 부족 - IAS 21 개정 | 2025 년 1 월 1 일 |
투자자와 관계기업 또는 합작투자사 간의 자산 매각 또는 기부 - IFRS 10 및 IAS 28 | 발효 일 무기한 연기 |
Management anticipates that these new standards, interpretations and amendments will be adopted in the financial statements as and when they are applicable and adoption of these new standards, interpretations and amendments, may have no material impact on the consolidated financial statements in the period of initial application.
3 Segment Information
Management monitors the operating results of its business segments separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. The only segment is real estate development, accordingly, the component parts of the revenue, profits or assets as disclosed in the notes to the consolidated financial statement pertain to this segment.
사업 부문
유일한 사업 부문은 수익과 총자산의 100%를 차지하는 부동산 개발입니다.
지리적 세그먼트
The following tables include revenue and other segment information for the years ended 31 December 2023 and 31 December 2022. Certain assets information for geographic segments is presented as at 31 December 2023 and 31 December 2022.
그룹은 사업을 국내(영국)와 국제(그룹이 사업을 운영하는 기타 모든 국가)의 두 가지 범주로 나누었습니다.
국내의 | 국제 노동자 동맹 | |
USD | USD | |
| ||
31년 2023월 XNUMX일로 종료되는 연도: |
| |
수익 | - | 360,575,755 |
올해의 이익 | 1,587,396 | 81,638,775 |
| ||
31년 2022월 XNUMX일에 종료된 회계연도(감사받지 않음): |
| |
수익 | - | 80,001,625 |
해당 연도의 이익/(손실) | (14,813,354) | 9,604,274 |
|
| |
31 년 2023 월 XNUMX 일 기준 |
| |
총자산 | 35,170,037 | 732,176,025 |
총 부채 | 2,386,588 | 299,547,923 |
| ||
31년 2022월 XNUMX일 기준(미감사) |
| |
총자산 | 9,637,947 | 548,256,972 |
총 부채 | 14,838,569 | 261,654,762 |
The Group has generated 100% of its revenue from its operations in United Arab Emirates. The details of the Group's non-current assets categorized by the subsidiary's country of domicile is as follows:
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
| 31, 2023 | 31, 2022 |
| ---------------- | ---------------- |
| (감사하지 않음) | |
비유동 자산 |
| |
아랍 에미리트 | 105,659,116 | 30,209,519 |
다른 국가 | 6,626,542 | 45,819,709 |
---------------- | --------------- | |
| 112,285,658 | 76,029,228 |
| ========= | ========= |
5 Cash and cash equivalents
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
| 31, 2023 | 31, 2022 |
| ---------------- | ---------------- |
| (감사하지 않음) | |
| ||
손에 현금 | 24,785 | 14,709 |
은행에서 현금 |
| |
- 현재 계정 | 12,815,812 | 40,936,094 |
- 에스크로 보유 계정(아래 (a) 참조) | 9,987,477 | 5,853,253 |
- 에스크로 계좌(아래 (b) 참조) | 148,308,559 | 71,661,582 |
- Demand deposit (refer to (c) below) | 67,342,878 | - |
---------------- | ---------------- | |
238,479,511 | 118,465,638 | |
이하: 에스크로 보유 계정(참고 9) | (9,987,477) | (5,853,253) |
---------------- | --------------- | |
| 228,492,034 | 112,612,385 |
| ========= | ========= |
a) The above represents Escrow retention accounts maintained with a commercial bank in accordance with Law No. 8 of 2007 relating to Trust Accounts Regulation and Real Estate Regulatory Authority (RERA) requirements in Dubai - United Arab Emirates. The retention balance shall be released after one year from the completion of the project. These balances carry interest at the rate of 40 percent of 3 months EIBOR.
b) The above represents Escrow accounts maintained with a commercial bank in accordance with the local laws issued by the governing body of the respective countries. This escrow account can be used for making payments directly related to the projects subject to the regulations. The significant increase in the balances during the period is mainly due to collections from customers as per the payment plan.
c) The above represents deposit held with a bank in Kingdom of Saudi Arabia rated at investment grade through one of its related parties (refer to note 19) for the period of three years at an interest rate of 7.80% per annum. This deposit is repayable on demand without any penalty on early maturity.
경영진은 모든 은행 잔고에 대한 기대 신용 손실(ECL)이 국제 신용 평가 기관의 신용 위험 등급이 낮은 것으로 평가된 은행/금융 기관에 보유되어 있기 때문에 중요하지 않다고 결론지었습니다.
6 Trade and unbilled receivables
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31, 2023 | 31, 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
미청구채권(아래 (가) 참조) | 207,553,472 | 39,152,132 |
매출채권(아래 (나) 참조) | 14,313,992 | 1,400,608 |
---------------- | ---------------- | |
221,867,464 | 40,552,740 | |
적게: 매출채권 손상충당부채 | - | - |
---------------- | ---------------- | |
순매수금 | 221,867,464 | 40,552,740 |
========= | ========= | |
12개월 이내 | 139,199,058 | 21,760,799 |
이상 12 개월 | 82,668,406 | 18,791,941 |
---------------- | -------------- | |
221,867,464 | 40,552,740 | |
========= | ======== |
a) Unbilled receivables are contract assets which relate to the Group's right to receive considerationfor work completed but not billed as at the reporting date. These are transferred to trade receivables when invoiced as per milestones agreed in contracts with the customers.
b) At reporting date, the ageing analysis of net trade and unbilled receivables is as follows:
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31, 2023 | 31, 2022 | |
---------------- | --------------- | |
| (감사하지 않음) | |
| ||
현재(연체되지 않음) | 207,553,472 | 39,164,419 |
90일 이내 | 7,749,411 | 625,417 |
91일에서 180일 사이 | 907,483 | 538,546 |
181일에서 360일 사이 | 4,229,881 | 201,341 |
이상 360 일 | 1,427,217 | 23,017 |
---------------- | -------------- | |
금액 | 221,867,464 | 40,552,740 |
========= | ======== |
Refer note 31(d) on credit risks of trade and unbilled receivables, which explains how the Group manages and measures credit quality of trade and unbilled receivables.
7 Advances, deposits and other receivables
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | ||
31,2023 | 31,2022 | ||
---------------- | ---------------- | ||
| (감사하지 않음) | ||
| |||
Prepayments (refer to (a) and (c) below) | 33,100,762 | 44,540,626 | |
공급업체 및 계약업체로의 진출 | 23,324,510 | 3,640,981 | |
증거금 예치 (아래 (b) 참조) | 1,353,302 | 21,592,920 | |
기타 예금 | 1,007,198 | 824,130 | |
기타 채권 | 687,037 | 486,009 | |
부가가치세 환급 가능 | 1,397,979 | 10,047,183 | |
-------------- | --------------- | ||
60,870,788 | 81,131,849 | ||
======== | ========= | ||
| |||
12개월 이내 | 59,517,486 | 38,543,988 | |
이상 12 개월 | 1,353,302 | 42,587,861 | |
-------------- | ---------------- | ||
60,870,788 | 81,131,849 | ||
======== | ========= | ||
a) 위 금액에는 주로 계약체결에 따른 증분원가(판매수수료 등)가 포함됩니다. broker와 직원의 부동산 매각 금액은 USD 27,685,694(2022년: USD 36,413,568)이며 향후 수익 패턴에 따라 상각될 예정입니다.
b) The above represents margin deposits held with a bank against project guarantee (note 33).
c) Prepayments includes USD 73,997 (2022: Nil) for commission paid to a related party (note 19)
8 Development properties
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
| 31, 2023 | 31,2022 |
| --------------- | --------------- |
|
| (감사하지 않음) |
|
| |
연초 잔액 | 302,274,899 | 176,796,423 |
올해 추가 | 130,052,699 | 176,829,733 |
Reclass to property and equipment (refer to note 12) | (1,265,004) | - |
매출원가 | (214,131,383) | (51,351,257) |
--------------- | --------------- | |
연말 잔액 | 216,931,211 | 302,274,899 |
========= | ========= |
일반적인 사업 과정에서 판매를 위해 취득, 건설 또는 건설 중인 부동산은 개발 부동산으로 분류되며 다음 비용을 포함합니다.
· 토지에 대한 자유 보유 및 임대 권리;
· 기반 시설 건설 비용을 포함하여 건설 계약자에게 지급되는 금액 그리고
· Planning and design costs, costs of site preparation, professional fees for legal services, property transfer taxes, borrowing costs, employee costs, cost of acquiring development rights, construction overheads and other related costs.
공통간접원가(프로젝트에 직접적으로 귀속됨)는 다양한 프로젝트에 배분되며, 인식되는 수익에 귀속되는 원가를 결정하기 위해 프로젝트를 완료하는 데 필요한 추정원가의 일부를 구성합니다.
연결실체는 매 보고일에 개발부동산의 손상차손 순실현가능가치를 평가하고 있으며, 경영진은 상기 개발부동산의 순실현가능가치가 보고일 현재 장부가액보다 높다고 판단하고 있습니다.
Development properties in the UAE include land provided by Joint Development Agreement (JDA) partner on December 9, 2021, under a JDA. On initial recognition the property has been recognized at fair value of the consideration payable i.e., at USD 67,599,386 which is computed based on a deferred payment plan as defined in the Sale and Purchase agreement ("SPA") (note 17). Under this arrangement, profits will be shared equally between the parties.
개발 부동산에는 차입금에 대해 두바이 상업은행을 위해 95,302,927차 모기지로 등록된 USD 2022(95,302,927년 18월: USD XNUMX) 금액이 포함됩니다(참고 XNUMX).
개발 부지는 아랍에미리트, 영국, 보스니아, 스페인, 오만에 위치해 있습니다.
9 Escrow retentions
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
| 31, 2023 | 31,2022 |
| --------------- | --------------- |
|
| (감사하지 않음) |
|
| |
에스크로 보유 계정 - 12개월 이상(참고 5) |
9,987,477 |
5,853,253 |
======== | ======== |
10 Investment in joint venture
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
| 31, 2023 | 31,2022 | |
| --------------- | --------------- | |
|
| (감사하지 않음) | |
|
| ||
Percentage of ownership interest | 75.30% | 75.30% | |
| |||
149 (주)오피엘(주) | 5,370,876 | 4,681,667 | |
======== | ======== | ||
3년 2022월 149일, 그룹은 영국에 주소를 둔 XNUMX OPL Ltd("합작 투자")라는 이름으로 부동산을 취득, 개발 및 판매할 목적으로 합작 투자를 시작했습니다.
합작투자 계약에 따라 연결실체와 다른 투자자는 각자의 소유지분 비율에 따라 149 OPL Ltd가 발행한 대폭할인채권을 인수했습니다. 3년 2022월 5,919,512일, 그룹은 할인된 가격 USD 4,932,926에 명목 가치 USD 10의 채권을 인수했습니다. 또한 할인율은 연 XNUMX%이며, 채권만기는 XNUMX년이다.
XNUMX월 | XNUMX월 | |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
수익 | - | - |
순손실 | (123,740) | (439,221) |
기타 포괄 손익 | - | - |
-------------- | -------------- | |
총 포괄 손실 | (123,740) | (439,221) |
그룹 손실분담 | (93,162) | (330,734) |
======== | ======== |
The following table summarises the financial position of Group's joint venture for the year ended:
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
총자산 | 25,077,273 | 18,837,517 |
총 부채 | (17,942,847) | (12,620,164) |
-------------- | -------------- | |
순자산 | 7,134,426 | 6,217,353 |
Group's share of net asset | 5,370,876 | 4,681,667 |
======== | ======== |
11 Loan to joint venture
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
149 (주)오피엘(주) | 2,150,987 | 1,991,953 |
======== | ======== |
Loan to joint venture is unsecured, repayable on demand and does not carry any interest.
12 Property and equipment
임차 시설 개량비 | 가구 및 비품 | 컴퓨터 및 사무용품 | 자본 작업 진행 중 | 금액 | |
|
|
|
|
| |
| |||||
비용 | |||||
As at January 1, 2022 (unaudited) | - | - | - | - | - |
추가 | - | 3,164 | 73,831 | 576,016 | 653,011 |
Transfer from related party | 201,073 | 39,989 | 164,004 | - | 405,066 |
폐기 | (201,073) | - | - | - | (201,073) |
------------ | ------------ | ------------- | ------------ | ------------- | |
As at December 31, 2022 (unaudited) | - | 43,153 | 237,835 | 576,016 | 857,004 |
추가 | 227,250 | 941,356 | 1,729,079 | 1,499,982 | 4,397,667 |
Capital에서 이관 작업 진행 중 | 1,412,172 | 429,343 | - | (1,841,515) | - |
Reclass from development properties | - | - | 590,872 | 674,132 | 1,265,004 |
처분 | - | - | (10,223) | - | (10,223) |
번역 조정 | 6,524 | 19,068 | 300 | - | 25,892 |
| ---------- | ------------ | ------------ | ------------ | ------------ |
31 년 2023 월 XNUMX 일 기준 | 1,645,946 | 1,432,920 | 2,547,863 | 908,615 | 6,535,344 |
---------- | ------------ | ------------ | ----------- | ------------ | |
감가 상각 누계액
| |||||
As at January 1, 2022 (unaudited) | - | - | - | - | - |
연도 요금 | 4,994 | 5,425 | 9,448 | - | 19,867 |
폐기 | (4,994) | - | - | - | (4,994) |
---------- | ---------- | ------------ | ------------ | ------------ | |
As at December 31, 2022 (unaudited) | - | 5,425 | 9,448 | - | 14,873 |
연도 요금 | 192,693 | 268,456 | 523,309 | 984,458 | |
처분 | - | - | (173) | - | (173) |
번역 조정 | - | - | 137 | - | 137 |
---------- | ---------- | ---------- | ------------ | ------------ | |
31 년 2023 월 XNUMX 일 기준 | 192,693 | 273,881 | 532,721 | - | 999,295 |
| ---------- | ---------- | ---------- | ------------ | ------------ |
운송료 |
|
|
|
|
|
31 년 2023 월 XNUMX 일 기준 | 1,453,253 | 1,159,039 | 2,015,142 | 908,615 | 5,536,049 |
| ====== | ====== | ====== | ======= | ======= |
As at December 31, 2022 (unaudited) | - | 37,728 | 228,387 | 576,016 | 842,131 |
====== | ====== | ====== | ======= | ======= |
13 Right-of-use assets and lease liabilities
연결실체의 사용권자산과 리스부채의 장부금액과 당기중의 변동은 다음과 같습니다.
사용권 자산 | XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
연초 잔액 | 2,643,470 | - |
올해 추가 | 5,095,167 | 3,510,427 |
해당 연도의 감가상각비 | (2,200,115) | (866,957) |
외환 이득 | 116 | - |
-------------- | -------------- | |
연말 잔액 | 5,538,638 | 2,643,470 |
======== | ======== |
리스 부채 | XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
연초 잔액 | 2,743,815 | - |
올해 추가 | 5,095,167 | 3,510,427 |
Interest expense for the year | 376,587 | 161,790 |
Payments for the year | (2,274,801) | (928,402) |
외환 손실 | 3,794 | - |
------------ | ------------ | |
연말 잔액 | 5,944,562 | 2,743,815 |
======= | ======= | |
| ||
12개월 이내 | 2,597,561 | 1,054,322 |
이상 12 개월 | 3,347,001 | 1,689,493 |
------------ | ------------ | |
5,944,562 | 2,743,815 | |
======= | ======= |
14 Trade and other payables
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
매입 채무 | 3,050,477 | 1,823,906 |
발생 | 22,533,630 | 28,601,037 |
기타 채무 | 129,783 | 266,341 |
-------------- | -------------- | |
25,713,890 | 30,691,284 | |
======== | ======== |
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
12개월 이내 | 25,713,890 | 30,691,284 |
이상 12 개월 | - | - |
------------- | ------------- | |
25,713,890 | 30,691,284 | |
======== | ======== |
15 Advances from customers
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
연초 잔액 | 94,456,096 | 33,999,178 |
당해연도에 인식된 수익 | (137,692,637) | (41,269,364) |
Advances received from the customers during the year - Net |
100,759,831 |
101,726,282 |
--------------- | -------------- | |
연말 잔액 | 57,523,290 | 94,456,096 |
========= | ======== |
위 내용은 고객으로부터 받은 선지급 대가를 포함하여 고객과의 부동산 매매 계약으로 인해 발생하는 계약상 부채를 나타냅니다.
The aggregate amount of the sale price allocated to the performance obligations of the Group that are fully or partially unsatisfied as at 31 December 2023 is USD 165,477,358 (31 December 2022: USD 125,492,668). The Group expects to recognise these unsatisfied performance obligations as revenue over a period of 1 to 5 years.
16 Retention payable
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
건설 작업에 대한 유보금 - 12개월 이하 | 2,956,238 | - |
건설 공사에 대한 유보금 - 12개월 이상 |
3,892,831 |
4,038,203 |
------------ | ------------ | |
6,849,069 | 4,038,203 | |
======= | ======= |
17 Development property liability
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
장기 책임 - 토지 | 78,631,324 | 72,467,693 |
-------------- | -------------- | |
78,631,324 | 72,467,693 | |
======== | ======== |
The above represents amount payable for the land contributed by joint development partner under the JDA. This liability is secured against development property (note 8). The property has been purchased on a deferred payment plan with the final instalment due on the completion of the project i.e. on or before December 31, 2025. The above liability is discounted at the rate of 8.5%.
18 Loans and borrowings
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31,2023 | 31,2022 | ||
---------------- | ---------------- | ||
| (감사하지 않음) | ||
| |||
연초 잔액 | 69,668,662 | - | |
Add: Drawdown during the year | 77,234,071 | 69,668,662 | |
Less: Repayments during the year | (18,882,948) | - | |
-------------- | -------------- | ||
총 차입금 | 128,019,785 | 69,668,662 | |
Less:- Unamortised cost | (2,655,982) | - | |
-------------- | -------------- | ||
125,363,803 | 69,668,662 | ||
======== | ======== | ||
대출 및 차입 만기 프로필:
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
31, 2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
12개월 이내 | 17,699,115 | 4,482,821 |
이상 12 개월 | 107,664,688 | 65,185,841 |
-------------- | -------------- | |
125,363,803 | 69,668,662 | |
======== | ======== |
연결회사가 보유하고 있는 이자부차입금은 다음과 같습니다.
- On 26 May 2023, the Group has obtained financing facility of USD 204,220,558 (AED 750,000,000) from a commercial bank in UAE which is guaranteed by majority shareholder and 궁극의 parent company of majority shareholder with a contractual maturity by July 2027 repayable in half yearly instalments.
Further, during the year, the Group has drawn USD 68,073,520 (AED 250,000,000) at an interest rate of 3 months EIBOR plus 2.30% per annum. The amount of undrawn facility as at 31 December 2023 is USD 136,147,038 (AED 500,000,000).
- Additionally, during the current year, the Group entered into a USD 2,224,557 financing facility with a commercial bank in Spain which has been fully drawn. This facility carried interest at 3 months EURIBOR plus 2.50% per annum. This loan has been repaid in current year.
- During the year 2022, the Group entered into a financing facility with a commercial bank for an amount of USD 87,134,105 (AED 320,000,000) of which the Group had drawn down USD 72,121,834 (AED 264,867,435). This facility is secured against development property (note 8) in United Arab Emirates, carries interest at 3 months EIBOR plus 2.55% per annum and is repayable by November 2027. The facility is presented in the consolidated financial statements at USD 59,946,264.
- During the year 2022, the Group entered into a USD 4,482,821 financing facility with a commercial bank in Spain which has been fully drawn. This facility carried interest at 3 months EURIBOR plus 2.449% per annum. This loan has been repaid in current year.
19 Related party transactions
그룹은 IAS 24 '특수관계자 공시'에 포함된 특수관계자의 정의에 해당하는 다른 기업과 거래를 체결합니다. 특수관계자는 공동 소유 및/또는 공동 관리 및 통제 하에 있는 법인으로 구성됩니다. 파트너 및 주요 경영진.
경영진은 특수관계자로부터/제공받은 거래 및 서비스의 조건과 해당되는 경우 기타 비용을 결정합니다.
a) 관련 당사자로부터 기한
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
공동 통제하에 있는 법인 |
| |
Dar Al Arkan For Real Estate Development W.L.L, Qatar (refer to (i) below) | 7,201,786 | 5,310,572 |
Quara Holding, Dubai | 1,392,125 | - |
Dar (Beijing) International Holdings Co. Ltd. | 25,886 | - |
------------- | -------------- | |
8,619,797 | 5,310,572 | |
======== | ======== |
(i) These above balances are interest bearing at the rate of 6% per annum and shall be repayable by 21 November 2026.
b) 관련 당사자로 인해
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
대주주 |
| (감사하지 않음) |
Dar Al Arkan Global Investment LLC, UAE | 1,248,415 | 2,101,668 |
======== | ======== |
These balances are unsecured, interest free and are repayable on demand.
c) 주요 경영진과의 거래
XNUMX월과 마찬가지로 | 31월 XNUMX일 현재 | |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
단기 혜택 | 2,052,682 | 1,198,592 |
직원의 서비스 종료 혜택 | 180,014 | 118,142 |
Board of directors' fees | 637,865 | - |
------------ | ------------- | |
2,870,561 | 1,316,734 | |
======= | ======= |
d) 기타 특수관계자 거래
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
자회사 인수를 위한 주식 발행 |
|
|
대주주 | 283,328,780 | - |
| ||
우선주의 발행 및 상환 |
| |
대주주 | 61,900 | - |
| ||
Loan (granted)/received |
| |
Entity under common control of Ultimate parent company of Major shareholder | (2,796,105) | (5,310,572) |
Ultimate parent company of Major shareholder | - | 181,297,703 |
합작 투자 | (48,742) | - |
| ||
Deposits * |
| |
공동 통제하에 있는 법인 | 67,342,878 | - |
| ||
손실의 몫 |
| |
합작 투자 | 93,162 | 330,734 |
| XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 |
| 31,2023 | 31,2022 |
| ---------------- | ---------------- |
이자 소득 |
| |
Entity under common control of Ultimate parent company of Major shareholder | 513,120 | - |
합작 투자 | 520,843 | - |
| ||
다른 수입 |
| |
Entity under common control of Ultimate parent company of Major shareholder | 1,392,125 | - |
| ||
전문 수수료 |
| |
Ultimate parent company of Major shareholder | (470,959) | - |
| ||
선불 |
| |
Entity under common control of Ultimate parent company of Major shareholder | 73,997 | - |
During the year 2023, the Group entered into revolving credit agreement of USD 200 million with the Ultimate parent company of the 대주주 to finance the general corporate purposes of the Group. The amount is fully undrawn as at 31 December 2023 and the terms and conditions of any drawdown will be agreed when they occur.
* During the year 2023, the Group held deposits with a bank in the Kingdom of Saudi Arabia rated at investment grade through one of its related parties amounting to USD 67,342,878 (refer to note 5).
20 Income taxes
Income tax expense represents the sum of current income tax and deferred tax.
Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities.
The Group recognizes deferred tax assets only to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and carried forward tax losses can be utilised.
Deferred tax assets and liabilities are measured on an undiscounted basis at the tax rates that are expected to apply when the asset is realised or the liability is settled, based on tax rates and tax laws enacted or substantively enacted at the balance sheet date.
As a result, deferred tax assets with a carrying value of USD 1,980,741 (2022: Nil) were recognised during the year. The deferred tax assets relate to unused accumulated losses that the Group believes are recoverable due to the availability of future tax profit against which the tax losses carried forward can be utilised.
21 Share capital
| 31 년 2023 월 XNUMX 일 기준
| 31 년 2022 월 XNUMX 일 기준 (감사하지 않음) | ||||
보통주 | 번호 | 금액 | 번호 | 금액 | ||
Ca채워지고 완전히 납입된 주식 자본 | ||||||
| ||||||
열리는 | 2,239,510,913 | 22,395,109 | - | - | ||
자회사* 인수를 위한 주식 발행 | 366,666,594 | 3,666,666 | 2,239,510,913 | 22,395,109 | ||
보통주 발행* | 21,621,612 | 216,216 | - | - | ||
자본감소** | (2,447,777,507) | (24,477,775) | - | - | ||
--------------- | -------------- | ----------------- | -------------- | |||
180,021,612 | 1,800,216 | 2,239,510,913 | 22,395,109 | |||
========= | ======== | ========== | ======== | |||
* On 25th January 2023, the Company issued 366,666,594 ordinary shares to 대주주 for acquisition of Dar Al Arkan Holdings Limited (ADGM) - UAE.
Additionally, on 28th February 2023, the Company issued 21,621,612 ordinary shares at a price of USD 3.33 by way of a private placement on the London Stock Exchange to qualified investors.
**On 30th January 2023, the Company completed a capital reduction, reducing the issued share capital by USD 24,477,775 through the cancellation of 2,447,777,507 shares, this amount and its related share premium has been transferred to retained earnings as it is distributable.
22 Share premium
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31,2023 | 31,2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
| ||
프리미엄 공유 | 88,781,078 | - |
-------------- | -- | |
88,781,078 | - | |
======== | == |
Additional net assets of USD 279,004,068 received on 25th January 2023 for the issuance of 366,666,594 shares of USD 0.01 each to the Major shareholder in exchange of acquisition of shares in Dar Al Arkan Holdings Limited (ADGM) - UAE amounting to USD 282,670,732 (Note 21).
30년 2023월 24,477,775일 회사는 2,447,777,507주의 소각을 통해 발행주식자본을 USD 262,664,624 감소시키는 자본감자를 완료했으며, 이 감소와 관련된 주식프리미엄 USD XNUMX는 분배 가능한 이익잉여금으로 편입되었습니다.
또한, 주식 프리미엄에는 71,783,588년 28월 2023일에 USD 21,621,612의 보통주 0.01주를 USD 3.33 가격에 발행하여 수령한 프리미엄 금액 USD 21이 포함됩니다(주석 XNUMX).
23 Revenue
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
수익은 아래와 같이 시간이 지남에 따라 인식됩니다. |
| |
주거용 주택 판매 | 360,575,755 | 80,001,625 |
========= | ======== |
매출원가
주거 단위 비용 | (214,131,383) | (51,351,257) |
========= | ======== |
Revenue from sale of residential units is net of discount against transaction prices for certain units sold with a significant financing component amounting to USD 19,367,185 (2022: USD 10,563,687).
Change in estimates:
During 2023, the Group reviewed its revenue recognition criteria for one of its projects due to improved contractor construction performance and buyer behaviour, bringing it in line with the criteria applied to all other projects in the relevant jurisdiction.
The effect of the above changes on actual and expected revenue, cost of sales and selling and marketing expenses was as follows.
2023 | 2024 | |
---------------- | ---------------- | |
|
| |
Increase / (Decrease) in revenue | 15,801,721 | (15,801,721) |
(Increase)/ Decrease in cost of sales | (8,109,996) | 8,109,996 |
--------------- | -------------- | |
Increase/ (Decrease) in gross profit | 7,691,725 | (7,691,725) |
(Increase) / Decrease in selling and marketing expenses | (1,517,226) | 1,517,226 |
--------------- | -------------- | |
Increase / (Decrease) in net profit | 6,174,499 | (6,174,499) |
========= | ======== |
24 Other income
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
|
| |
Income from termination of units (note (a) below) | 2,649,498 | 1,131,537 |
외환 이득 | 497,508 | 675,231 |
기타 | - | 58,881 |
--------------- | -------------- | |
3,147,006 | 1,865,649 | |
========= | ======== |
(a) This represents instalments collected from customers that have been forfeited due to termination of contracts on account of cancellation of units booked.
25 Selling and marketing expenses
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
|
| |
판매 수수료 | 33,009,570 | 6,544,327 |
마케팅 비용 | 5,754,962 | 3,154,874 |
-------------- | -------------- | |
38,764,532 | 9,699,201 | |
======== | ======== |
26 General and administrative expenses
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
|
|
|
급여 및 관련 혜택 | 19,040,312 | 9,290,554 |
법률 및 전문 비용 | 3,166,009 | 1,542,253 |
Depreciation on right-of-use assets (refer to note 13) | 2,200,115 | 866,957 |
IT 관련 비용 | 1,058,667 | 145,596 |
은행 수수료 | 722,808 | 1,125,496 |
유틸리티 | 476,155 | 294,607 |
Depreciation on property and equipment (refer to note 12) | 984,458 | 19,867 |
Rent | 352,252 | 297,205 |
Board of Directors Fees (refer to note 19) | 637,865 | - |
여행 경비 | 705,319 | 235,369 |
Listing related (reversal)/ expenses (refer to (a) below) | (1,680,520) | 13,465,003 |
Value added tax expense | 43,007 | 71,378 |
서비스 비용 | - | 226,930 |
Loss on early termination of lease | - | 196,076 |
기타 경비 | 1,549,829 | 783,704 |
-------------- | -------------- | |
29,256,276 | 28,560,995 | |
======== | ======== |
(a) The current year amount represents reversal of excess provisions made with respect to listing related expenses in the year 2022.
27 Net finance costs/(income)
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
금융 비용 |
| |
은행 차입금에 대한 이자 비용 | 3,579,519 | 393,005 |
Interest expense on unwinding of discount on long term liability | 1,064,692 | - |
Interest on lease liability (refer to note 13) | 376,587 | 161,790 |
------------ | ---------- | |
5,020,798 | 554,795 | |
======= | ====== |
금융 수입 |
|
|
이자 소득 | (3,754,858) | - |
합작투자채권투자수익 | (520,842) | (79,475) |
Income on early settlement of long-term Liability | - | (3,341,153) |
Interest income from loan to related party (refer to note 19) | (513,120) | -- |
-------------- | -------------- | |
(4,788,820) | (3,420,628) | |
======== | ======== | |
| ||
Net finance cost/ (income) | 231,978 | (2,865,833) |
======== | ======== |
28 Earning Per Share
기본주당이익 금액은 회사의 소유주에게 귀속되는 해당 연도 당기순이익을 해당 연도의 가중평균유통보통주식수로 나누어 계산합니다.
Diluted earnings per share amounts are calculated by dividing the net profit or loss attributable to the owners of the Company by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The Company has no dilutive instruments in issue.
기본주당이익과 희석주당이익을 계산하는데 필요한 정보는 다음과 같습니다.
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
수입: |
| |
Profit/(loss) attributable to the owners of the Company for basic/ diluted earnings | 83,226,171 | (5,209,080) |
======== | ======= | |
주식수 |
| |
기본/희석주당이익에 대한 가중평균보통주식수 | 360,667,049 | 2,239,510,913 |
========= | ========== |
주당 수입 : |
|
|
- basic and diluted earnings per share (USD) | 0.231 | (0.002) |
======== | ======== |
29 Financial instruments
a) Material accounting policies
Details of the material accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognized, in respect of each class of financial asset and financial liability are disclosed in note 2 to the consolidated financial statements.
b) 연결실체는 금융자산과 금융부채의 장부금액이 공정가치에 대한 합리적인 근사치라고 판단하고 있습니다.
|
| ~에서 | ~에서 | |||
|
| XNUMX월 31, 2023 | 2022 년 12 월 31 일 | XNUMX월 31, 2023 | 2022 년 12 월 31 일 | |
|
|
| (감사하지 않음) |
| (감사하지 않음) | |
금융 자산 |
| 장부 금액 | 공정 가치 | |||
|
|
|
|
| ||
현금 및 현금성 자산 | 228,492,034 | 112,612,385 | 228,492,034 | 112,612,385 | ||
매출채권 및 미청구채권 | 221,867,464 | 40,552,740 | 221,867,464 | 40,552,740 | ||
선수금, 예금 및 기타 미수금 | 3,047,537 | 22,903,059 | 3,047,537 | 22,903,059 | ||
에스크로 보존 | 9,987,477 | 5,853,253 | 9,987,477 | 5,853,253 | ||
관련 당사자로부터 기한 | 8,619,797 | 5,310,572 | 8,619,797 | 5,310,572 | ||
합작투자에 대한 대출 | 2,150,987 | 1,991,953 | 2,150,987 | 1,991,953 | ||
--------------- | --------------- | --------------- | --------------- | |||
474,165,296 | 189,223,962 | 474,165,296 | 189,223,962 | |||
========= | ========= | ========= | ========= | |||
금융 부채 |
|
|
|
| |
| |||||
매입 채무 및 기타 채무 | 25,713,890 | 30,691,284 | 25,713,890 | 30,691,284 | |
유보금 지급 | 6,849,069 | 4,038,203 | 6,849,069 | 4,038,203 | |
대출 및 차입 | 125,363,803 | 69,668,662 | 125,363,803 | 69,668,662 | |
개발재산책임 | 78,631,324 | 72,467,693 | 78,631,324 | 72,467,693 | |
관련 당사자로 인해 | 1,248,415 | 2,101,668 | 1,248,415 | 2,101,668 | |
리스 부채 | 5,944,562 | 2,743,815 | 5,944,562 | 2,743,815 | |
--------------- | --------------- | --------------- | --------------- | ||
243,751,063 | 181,711,325 | 243,751,063 | 181,711,325 | ||
========= | ========= | ========= | ========= |
금융상품은 금융자산과 금융부채로 구성됩니다.
Financial assets consist of accounts receivable, cash and cash equivalents, due from related parties, loan to joint venture and other receivables excluding prepayments, advances to suppliers and contractors and VAT refundable. Financial liabilities consist of other payables, interest bearing loans and borrowings, development property liabilities, lease liabilities and accounts payables and provisions.
30 Acquisition of subsidiaries
On 25 January 2023, the Company acquired Dar Al Arkan Holdings Limited (ADGM) from the Major shareholder, at a book value as at 31 December 2022, in exchange for issuing 366,666,594 new ordinary shares by the Company amounting to USD 3,666,666 (refer to notes 21 and 22).
The acquisition by the Company is a common control transaction under IFRS 3 and has been accounted as continuing group using the book value accounting. In the statement of financial position, the acquiree's identifiable assets, liabilities are recognised at their book values at legal acquisition date.
For the year ended 31 December 2023, ADGM accounted for entire revenue and profit of the Group. Management estimates that if the acquisition had occurred on 1 January 2023, there would be no change in consolidated revenue or profit.
The following table summarises the recognised amounts of assets acquired, and liabilities assumed at legal acquisition date:
자산 | USD |
현금 및 현금성 자산 | 140,377,085 |
매출채권 및 미청구채권 | 40,552,740 |
선수금, 예금 및 기타 미수금 | 72,656,769 |
개발 속성 | 245,914,632 |
관련 당사자로부터의 기한 | 50,976,545 |
재산과 장비 | 260,474 |
사용권 자산 | 1,174,895 |
기타 자산 | 872,431 |
매입 채무 및 기타 채무 | (16,485,879) |
고객의 발전 | (94,456,096) |
유보금 지급 | (4,036,399) |
관련 당사자로 인해 | (2,101,668) |
개발재산책임 | (72,467,693) |
대출 및 차입 | (65,185,841) |
리스 부채 | (1,258,212) |
--------------- | |
취득한 총 식별 가능한 순자산 | 296,783,783 |
========= |
31 Financial risk management objectives
그룹 경영진은 그룹의 전반적인 사업 전략과 위험 관리 철학을 수립합니다. 그룹의 전반적인 재무위험 관리 프로그램은 그룹의 재무성과에 잠재적으로 불리할 수 있는 효과를 최소화하는 것을 추구합니다. 그룹의 정책에는 시장위험(외환위험, 이자율위험 포함), 유동성위험, 신용위험 등 특정 영역을 다루는 재무위험 관리 정책이 포함됩니다. 그룹의 정책 지침이 준수되는지 확인하기 위해 정기적인 검토가 수행됩니다.
이러한 금융위험에 대한 연결실체의 노출 정도나 위험을 관리하고 측정하는 방식에는 변화가 없습니다.
연결실체는 금융상품과 관련하여 다음과 같은 위험에 노출되어 있습니다. 그룹은 공식적인 위험 관리 정책을 마련하지 않았지만 경영진이 지속적으로 위험을 모니터링하고 있습니다. 연결실체는 투기적 목적이나 위험관리 목적으로 금융상품, 파생금융상품을 포함한 증권에 대한 투자를 체결하거나 거래하지 않습니다.
a) Foreign currency risk management
The Group undertakes certain transactions denominated in foreign currencies. Hence, exposures to exchange rate fluctuations arise. The summarized quantitative data about the Group's exposure to currency risk as reported to the management of the Group is as follow:
EUR | GBP | BAM | CNY | |
2023 년 12 월 31 일 |
|
|
|
|
현금 및 현금성 자산 | 5,910,324 | 1,885,534 | 30,734 | - |
기타 금융 자산 | 892,563 | 3,991,989 | - | - |
금융 부채 | (359,745) | (1,337,715) | (82,953) | - |
| ------------ | ------------ | ---------- | --------- |
6,443,142 | 4,539,808 | (52,219) | - | |
======= | ======= | ====== | ===== | |
|
|
|
|
|
2022 년 12 월 31 일 |
|
|
|
|
현금 및 현금성 자산 | 2,634,646 | 1,039,054 | 49,206 | - |
기타 금융 자산 | 2,318,083 | 7,001,000 | 1,068,891 | - |
금융 부채 | (17,349,296) | (41,934,259) | (2,236,142) | (11,446,683) |
| --------------- | --------------- | -------------- | --------------- |
(12,396,567) | (33,894,205) | (1,118,045) | (11,446,683) | |
========= | ========= | ======== | ========= |
The following table details the Group's sensitivity to a 1000 basis points increase or decrease in USD against the relevant foreign currencies.
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | --------------- | |
| (감사하지 않음) | |
|
| |
EUR | 644,314 | (1,239,656) |
GBP | 453,980 | (3,389,420) |
BAM | (5,221) | (111,804) |
CNY | - | (1,144,668) |
------------ | ------------- | |
1,093,073 | (5,885,548) | |
======= | ======== |
연결실체의 주요 외화표시 화폐성 자산과 부채는 USD에 고정된 AED로 구성되어 있습니다. AED는 현재 USD에 고정되어 있으므로 잔액은 심각한 통화 위험을 나타내는 것으로 간주되지 않습니다.
b) Interest rate sensitivity analysis
The sensitivity analysis below has been determined based on the exposure to interest rates for non-derivative financial instruments as at 31 December 2023. The analysis is prepared assuming the amount of liabilities outstanding at the reporting date was outstanding for the whole year.
The interest rate profile of the Group's interest-bearing financial instruments as reported to the management of the Group is as follows:
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | --------------- | |
| (감사하지 않음) | |
고정 금리 상품 |
| |
금융 자산 | 74,544,664 | - |
금융 부채 | - | - |
| -------------- | --------- |
| 74,544,664 | - |
| ======== | ===== |
변동금리 상품 |
|
|
금융 자산 | 172,465,150 | 21,592,920 |
금융 부채 | (125,363,803) | (69,668,662) |
--------------- | -------------- | |
47,101,347 | (48,075,742) | |
========= | ======== |
50 베이시스 포인트 증가 또는 감소는 내부적으로 주요 경영진에게 금리 위험을 보고할 때 사용되며 합리적으로 가능한 금리 변동에 대한 경영진의 평가를 나타냅니다.
If interest rates had been 50 basis points higher/lower and all other variables were held constant, the change in Group's profit for the year ended 31 December 2023 would be USD 235,507 (2022: USD 240,397). This is mainly attributable to the Group's exposure to variable rate financial instruments.
c) Liquidity risk management
유동성 위험 관리에 대한 궁극적인 책임은 그룹의 단기, 중기 및 장기 자금 조달과 유동성 관리 요구 사항을 관리하기 위해 적절한 유동성 위험 관리 프레임워크를 구축한 경영진에게 있습니다. 그룹은 적절한 준비금을 유지하고 예측 및 실제 현금 흐름을 지속적으로 모니터링하며 금융 자산과 부채의 만기 프로필을 일치시킴으로써 유동성 위험을 관리합니다.
그룹의 목표는 은행 당좌차월, 은행 대출 및 주주 지분을 활용하여 자금 조달의 연속성과 유연성 사이의 균형을 유지하는 것입니다.
The table below summarizes the maturity profile of the Group's financial liabilities. The contractual maturities of the financial liabilities have been determined on the basis of the remaining period at reporting date to the contractual maturity date. The maturity profile of these liabilities at the reporting date based on contractual repayment arrangements are shown in the table below:
| 계약상 현금흐름 | ||||||||||||
|
| ||||||||||||
| 장부 금액 |
금액 | 미만 1 년 |
1-2 년 |
2-5 년 | 이상 5 년 | |||||||
31 12월 2023 | |||||||||||||
금융 부채 | |||||||||||||
채무 | 25,713,890 | (25,713,890) | (25,713,890) | - | - | - | |||||||
유보금 지급 | 6,849,069 | (6,849,069) | (2,956,238) | (3,184,957) | (707,874) | - | |||||||
대출 및 차입 | 125,363,803 | (154,130,558) | (28,517,099) | (41,101,308) | (84,512,151) | - | |||||||
개발재산책임 | 78,631,324 | (92,579,986) | - | - | (92,579,986) | - | |||||||
리스 부채 | 5,944,562 | (6,390,540) | (2,792,437) | (2,280,731) | (1,317,372) | - | |||||||
관련 당사자로 인해 | 1,248,415 |
(1,248,415) |
(1,248,415) |
- |
- |
- | |||||||
--------------- | ---------------- | ------------- | ------------- | ---------------- | ---------- | ||||||||
243,751,063 | (286,912,458) | (61,228,079) | (46,566,996) | (179,117,383) | - | ||||||||
======== | ========= | ======= | ======= | ========= | ===== | ||||||||
31년 2022월 XNUMX일(미감사) |
| ||||||||||||
| |||||||||||||
금융 부채 |
| ||||||||||||
채무 | 30,691,284 | (30,691,284) | (30,691,284) | - | - | - |
| ||||||
유보금 지급 | 4,038,203 | (4,038,203) | - | - | (4,038,203) | - |
| ||||||
대출 및 차입 | 69,668,662 | (86,742,249) | (10,499,907) | (9,530,293) | (66,712,049) | - |
| ||||||
개발재산책임 | 72,467,693 | (92,579,986) | - | - | (92,579,986) | - |
| ||||||
리스 부채 | 2,743,815 | (3,000,489) | (1,054,322) | (932,719) | (780,380) | (233,068) |
| ||||||
관련 당사자로 인해 | 2,101,668 | (2,101,668) | (2,101,668) | - | - | - |
| ||||||
--------------- | --------------- | ------------- | --------------- | --------------- | ---------- |
| |||||||
181,711,325 | (219,153,879) | (44,347,181) | (10,463,012) | (164,110,618) | (233,068) |
| |||||||
========= | ========= | ======== | ========= | ========= | ====== |
| |||||||
d) Credit risk management
신용위험은 거래상대방이 계약상의 의무를 불이행하여 연결실체에 재무적 손실을 입힐 위험을 의미합니다. 그룹은 신용도가 높은 거래상대방과만 거래하는 정책을 채택했습니다. 그룹의 익스포저는 지속적으로 모니터링되며, 경영진은 신용 익스포저를 정기적으로 검토합니다.
거래상대방이 국제신용평가기관으로부터 높은 신용등급을 부여받은 은행이기 때문에 유동자금에 대한 신용위험은 제한적입니다.
The carrying amounts of the financial assets recorded in the consolidated financial statements, which is net of impairment losses, represents the Group's maximum exposure to credit risks. The Group considers that the risk of loss related to unbilled receivables and trade receivables is remote due to collateral held against such amounts due, being residential property developed by the Group.
32 Capital risk management
The capital structure of the Group consists of cash and cash equivalents, debt, which includes interest-bearing loans and borrowings as disclosed in note 18 and equity as disclosed in the consolidated financial statements.
그룹은 자기자본 잔액의 최적화를 통해 이해관계자에 대한 수익을 극대화하는 동시에 계속기업으로서 존속할 수 있도록 자본을 관리합니다. 그룹의 전반적인 전략은 전년도와 변함이 없습니다. 그룹은 외부에서 부과된 자본요건의 적용을 받지 않습니다.
The Group monitors capital using 'net debt' to 'equity'. Net debt is calculated as total liabilities (as shown in the consolidated statement of financial position) less cash and cash equivalents. Equity comprises all components of equity as disclosed in note 21.
The Group's policy is to keep the ration below 1. The Group's net debt to equity ratio at 31 December was as follows.
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | --------------- | |
| (감사하지 않음) | |
|
| |
총 부채 | 301,934,511 | 276,493,331 |
Less : 현금 및 현금 등가물 | (228,492,034) | (112,612,385) |
-------------- | -------------- | |
순 부채 | 73,442,477 | 163,880,946 |
-------------- | -------------- | |
총 자본 | 465,411,551 | 281,401,588 |
-------------- | -------------- | |
순부채비율 | 0.16 | 0.58 |
33 Contingent liabilities
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31, 2023 | 31, 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
Letters of guarantee (refer to note (a) below) | 3,866,575 | 21,592,920 |
Others (refer to note (b) below) | 339,547 | - |
-------------- | -------------- | |
4,206,122 | 21,592,920 | |
======== | ======== |
(a) Under the Real Estate Regulatory Agency (RERA) regulations, the Group is required to provide letters of guarantees to the Dubai Land Department for all of its projects located in Dubai in the amount of 20 percent. of the construction costs for such projects. The Group holds margin deposits against the letters of guarantee at the bank providing such letters of guarantee. The guarantee margin deposit is refundable on completion of the project.
(b) During the year 2023, Ashbilia Contracting L.L.C ("contractor") filed a case before the Court of First Instance against Dar Al Arkan Properties L.L.C ("subsidiary"), demanding an amount of USD 339,547 (AED 1,246,986), as specified in the ruling of The Centre for Amicable Resolution of Disputes in Dubai. In response, the subsidiary has filed a counterclaim, requesting a reassessment of the award and seeking compensation totalling USD 1,037,723 (AED 3,811,036) due to the contractor's failure to deliver the agreed-upon works.
Except for the above and ongoing business obligations which are under normal course of business, there has been no other known contingent liability on Group's consolidated financial statements as of reporting date.
34 Commitments
XNUMX월과 마찬가지로 | XNUMX월과 마찬가지로 | |
31, 2023 | 31, 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
개발 부동산에 대한 계약 약속 (refer to note 8) | 102,250,823 | 21,780,570 |
========= | ========= |
Except for the above commitments which are for construction works on ongoing projects and ongoing business obligations which are under normal course of business, there has been no other known commitment on Group's consolidated financial statements as of reporting date. These commitments will be funded from Group's existing funds or undrawn loan and borrowing facilities.
35 Staff number and costs
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
그룹의 평균 직원 수 | 207 | 92 |
========= | ========= | |
The payroll cost for these employees is as follows: | ||
- 임금 및 급여 | 19,040,312 | 9,290,554 |
========= | ========= |
36 Auditors Remuneration
12 월 31, | 12 월 31, | |
2023 | 2022 | |
---------------- | ---------------- | |
| (감사하지 않음) | |
Audit of these consolidated financial statements | 394,630 | 81,688 |
Audit of condensed consolidated interim financial statements | 133,665 | - |
자회사 재무제표 감사 | 153,142 | 67,301 |
Filing - Section 92 | 25,140 | - |
---------- | -------------- | |
706,577 | 148,989 | |
====== | ========= |
37 Events after the reporting date
Subsequent to 31 December 2023, there have been no events that require disclosure or adjustment to these consolidated financial statements.
대체 성능 측정
그룹은 IFRS 내에서 정의되지 않은 다양한 대체 성과 측정(APM)을 사용합니다. 이사들은 IFRS 측정치와 함께 APM을 사용하여 그룹의 운영 성과를 평가합니다. IFRS 측정값과 비교하여 사용된 재무 APM의 정의 및 조정은 다음과 같습니다.
조정된 성과 지표
법정 보고 수치에 맞춰 조정된 성과 지표가 아래에 나와 있습니다. 이사들은 이러한 성과 지표가 그룹의 핵심 운영 및 비즈니스 성과에 관한 추가 정보를 제공한다고 생각합니다.
(미국 달러) | ||
상세 | 1 1 월 2023에서 31 12 월 2023 | 1 1 월 2022에서 31 12 월 2022 |
수익 | 360,575,755 | 80,001,625 |
총 이익 | 146,444,372 | 28,650,368 |
총 이익 % | 41% | 36% |
세전 연도의 이익 / (손실) | 81,245,430 | (5,209,080) |
Profit / (Loss) for the year % of revenue | 23% | (7의 %) |
Dar Global PLC 및 그 자회사
런던, 영국
미래 예측 진술에 관한주의 사항
This release may include statements that are, or may be deemed to be, 'forward-looking statements'. These forward-looking statements can be identified by the use of forward-looking terminology, including the terms 'targets', 'believes', 'estimates', 'plans', 'projects', 'anticipates', 'expects', 'intends', 'may', 'will' or 'should' or, in each case, their negative or other variations or comparable terminology, or by discussions of strategy, plans, objectives, goals, future events or intentions. These forward-looking statements include all matters that are not historical facts. They appear in a number of places throughout this release and include, but are not limited to, statements regarding the Group's intentions, beliefs or current expectations concerning, among other things, the Group's results of operations, financial position, liquidity, prospects, growth, strategies and expectations of the industry.
본질적으로 미래 예측 진술은 미래의 사건 및 상황과 관련되어 있기 때문에 위험과 불확실성을 수반합니다. 미래예측진술은 미래 실적을 보장하지 않으며, 그룹이 운영하는 시장 및 산업의 발전은 본 보도자료에 포함된 미래예측진술에 설명되거나 제안된 내용과 실질적으로 다를 수 있습니다. 또한 그룹이 운영하는 시장 및 산업의 발전이 본 보도자료에 포함된 미래예측 진술과 일치하더라도 이러한 발전은 후속 기간의 발전을 나타내지 않을 수도 있습니다. 일반적인 경제 및 비즈니스 상황, 산업 동향, 경쟁, 상품 가격, 법률 또는 규정 변경, 비즈니스 변경을 포함하되 이에 국한되지 않는 다양한 요인으로 인해 미래 예측 진술에 명시되거나 암시된 내용과 실질적으로 다른 발전이 발생할 수 있습니다. 전략, 정치적, 경제적 불확실성. 상장 및 공개 지침과 투명성 규칙에서 요구하는 경우를 제외하고, 회사는 본 보도자료에 포함된 정보를 업데이트할 의무가 없습니다. 과거 실적을 미래 실적의 기준으로 삼을 수는 없습니다.
시장 남용 규제 정보
The information contained in this announcement is deemed by the Company to constitute inside information as stipulated under the UK version of the Market Abuse Regulation (EU) No. 596/2014 as it forms part of UK law by virtue of the European Union (Withdrawal) Act 2018. Upon the publication of this announcement, this inside information is now considered to be in the public domain. Powerscourt, the Company's communication consultant, is responsible for the release of this announcement for the purposes of such regulation.
RNS는 귀하의 IP 주소를 사용하여 약관 준수 여부를 확인하고, 귀하가 이 커뮤니케이션에 포함된 정보를 사용하는 방식을 분석하고, 그러한 분석을 익명으로 다른 사람과 상용 서비스의 일부로 공유할 수 있습니다. RNS와 런던 증권 거래소가 귀하가 제공한 개인 데이터를 사용하는 방법에 대한 자세한 내용은 개인 정보 보호 정책을 참조하십시오.