Financial Statements

	2024		2023
	US$	KHR'000	US$	KHR'000
Revenue
Fee and commission incomes	208,541	848,970	338,044	1,389,361
Interest income	149,049	606,778	164,201	674,866
Other losses - net	15,529	63,219	39,881	163,911
	373,119	1,518,967	542,126	2,228,138
Expenses
Salaries and wages	366,981	1,493,980	339,769	1,396,451
Other benefits	45,925	186,961	21,669	89,061
Depreciation charge	28,701	116,842	10,135	41,655
Membership and registration fees	17,961	73,119	18,665	76,713
Communication	8,747	35,609	8,921	36,665
Legal and professional fees	6,889	28,045	6,424	26,403
Utilities	6,930	28,212	6,435	26,448
Amortisation charge	4,965	20,213	5,884	24,183
Building rental	2,958	12,042	2,958	12,157
Other expenses	22,972	93,519	32,347	132,947
	513,029	2,088,542	453,207	1,862,683
(Loss)/Profit before income tax	(139,910)	(569,575)	88,919	365,455
Income tax expense	(3,489)	(14,204)	(55,123)	(226,556)
(Loss)/Profit for the year	(143,399)	(583,779)	33,796	138,899

Other comprehensive income: Items that may not be reclassified to profit or loss:
Currency translation differences	-	(147,942)	-	(82,182)
Other comprehensive loss for the year	-	(147,942)	-	(82,182)
Total comprehensive (Loss)/Profit for the year	(143,399)	(731,721)	33,796	56,717

	2024		2023
	US$	KHR'000	US$	KHR'000
ASSETS Non-current assets
Statutory deposit	285,714	1,150,000	281,518	1,150,000
Intangible assets	15,140	60,939	4,787	19,555
Property and equipment	158,411	637,604	106,874	436,580
Deferred tax assets	23,686	95,336	25,087	102,480
Total non-current assets	482,951	1,943,879	418,266	1,708,615
Current assets
Term deposits	2,047,520	8,241,267	2,019,285	8,248,779
Other assets	45,964	185,005	31,129	127,162
Cash and cash equivalents	8,328	33,520	246,288	1,006,087
Total current assets	2,101,812	8,459,792	2,296,702	9,382,028
TOTAL ASSETS	2,584,763	10,403,671	2,714,968	11,090,643

EQUITY AND LIABILITIES
Equity
Share capital	2,010,000	8,040,000	2,010,000	8,040,000
Retained earnings	422,251	1,722,544	565,650	2,306,323
Other reserves	-	27,266	-	175,208
Total equity	2,432,251	9,789,810	2,575,650	10,521,531
Liabilities
Non-current liabilities
Employee benefits	10,931	43,997	13,129	53,632
Current liabilities
Accruals and other payables	131,877	530,805	125,815	513,954
Employee benefits – current	9,399	37,831	54	221
Current income tax liabilities	305	1,228	320	1,305
Total current liabilities	141,581	569,864	126,189	515,480
Total liabilities	152,512	613,861	139,318	569,112
Total equity and liabilities	2,584,763	10,403,671	2,714,968	11,090,643