MEDIGUS LTD.
INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
|
June 30,
2023 | December 31, 2022 | |||||||||
| Unaudited | Audited | |||||||||
| USD in thousands | ||||||||||
| LIABILITIES AND EQUITY | ||||||||||
| CURRENT LIABILITIES: | ||||||||||
| Trade accounts payable | 18,587 | 20,421 | ||||||||
| Short term loans | 5,973 | 5,111 | ||||||||
| Current portion of long-term loans | 1,879 | 1,500 | ||||||||
| Lease liabilities | 165 | 131 | ||||||||
| Warrants at fair value | 158 | 396 | ||||||||
| Liability to event producers | 1,526 | 1,654 | ||||||||
| Warrants at fair value issued by a subsidiary | 3,142 | 4,159 | ||||||||
| Related parties | 811 | 1,055 | ||||||||
| Accrued expenses and other current liabilities | 3,638 | 3,200 | ||||||||
| 35,879 | 37,627 | |||||||||
| NON-CURRENT LIABILITIES: | ||||||||||
| Lease liabilities | 447 | 512 | ||||||||
| Long-term loans | 3,128 | 2,881 | ||||||||
| Deferred tax liability | 1,747 | 1,817 | ||||||||
| Accrued severance pay, net | 19 | 125 | ||||||||
| 5,341 | 5,335 | |||||||||
| TOTAL LIABILITIES | 41,220 | 42,962 | ||||||||
| EQUITY: | ||||||||||
| Share capital - ordinary shares with no par value: authorized - June 30,2023 - 200,000,000 and December 31, 2022 - 200,000,000 shares; issued and outstanding - June 30, 2023 - 25,524,570 shares December 31, 2022 - 24,661,470 shares | - | - | ||||||||
| Share premium | 111,589 | 111,322 | ||||||||
| Other capital reserves | 13,763 | 13,208 | ||||||||
| Warrants | 197 | 197 | ||||||||
| Accumulated deficit | (93,786 | ) | (85,586 | ) | ||||||
| Equity attributable to owners of Medigus Ltd. | 31,763 | 39,141 | ||||||||
| Non-controlling interests | 12,684 | 15,548 | ||||||||
| 44,447 | 54,689 | |||||||||
| TOTAL LIABILITIES AND EQUITY | 85,667 | 97,651 | ||||||||
