Fiven Annual Report 2021

Note 18 Other receivables Non-current Current Amounts in EUR thousand 31 Dec 2021 31 Dec 2020 31 Dec 2021 31 Dec 2020 Grants receivables (note 7) - - 1 857 1 961 VAT receivables - - 5 100 2 769 Other receivables - - 3 583 1 574 Total other receivables - - 10 541 6 304 Non-current Current Amounts in EUR thousand 31 Dec 2021 31 Dec 2020 31 Dec 2021 31 Dec 2020 Other assets 135 161 - - Total other non-current assets 135 161 - - Non-current Current Amounts in EUR thousand 31 Dec 2021 31 Dec 2020 31 Dec 2021 31 Dec 2020 Prepayments - - 572 620 Total prepayments - - 572 620 Note 19 Inventories 31 Dec 2021 31 Dec 2020 Amounts in EUR thousand Cost price Provision Book value Book value Raw materials 18 906 - 18 906 8 412 Semi-finished goods 5 913 - 5 913 7 633 Finished goods 8 823 (333) 8 490 11 615 Total inventories 33 642 (333) 33 309 27 660 Amounts in EUR thousand 1 Jan–31 Dec 2021 1 Jan–31 Dec 2020 Cost of raw materials and energy cost for production 1 (60 859) (43 878) Changes in work-in progress and finished goods (1 280) (902) Government Grants (note 7) 2 853 287 Writedown of inventory to net realisable value 97 - Total rawmaterials, energy cost and change in inventory (59 188) (44 493) 1 Energy and water costs of 3 630 kEUR not related to silicon carbide crude production have for FY 2020 been reclassified to Other operating expenses from Raw materials, energy cost and change in inventory. Included in cost of raw materials and energy cost for production in 2021 is a reversal of write-down of inventory of 47 kEUR due to a change in the estimate of the net realizable value. Fiven Annual Report 2021 60 Financial statements

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