EVA Precision Industrial Holdings Limited (FRA:GZT)

FRA:GZT Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,739	1,611	1,722	1,318	1,406
Short-Term Investments	-	-	39.19	-	33.34
Cash & Short-Term Investments	1,739	1,611	1,761	1,318	1,439
Cash Growth	7.97%	-8.56%	33.62%	-8.40%	11.66%
Accounts Receivable	1,794	1,820	1,681	1,382	1,028
Other Receivables	22.43	84.83	82.05	75	119.36
Receivables	1,817	1,905	1,763	1,457	1,147
Inventory	680.42	696.67	698.99	756.97	589.11
Prepaid Expenses	1.95	1.46	1.58	0.42	0.78
Other Current Assets	73.95	104.87	71.72	109.19	94.18
Total Current Assets	4,312	4,319	4,297	3,642	3,271
Property, Plant & Equipment	3,015	2,976	2,831	2,802	2,654
Long-Term Investments	36.18	41.46	59.24	66.96	120.1
Goodwill	2.51	2.51	2.51	2.51	2.51
Other Intangible Assets	0.58	1.55	3.34	5.13	5.19
Long-Term Deferred Tax Assets	4.27	4.73	6.55	6.68	7.3
Other Long-Term Assets	77.92	70.89	57.03	48.53	42.15
Total Assets	7,475	7,440	7,257	6,574	6,101
Accounts Payable	1,510	1,492	1,490	1,373	1,159
Accrued Expenses	178.15	156.69	132.56	135.24	128.74
Short-Term Debt	348.2	444.6	217.65	593.98	395.94
Current Portion of Long-Term Debt	499.4	704.54	747.99	853.57	880.61
Current Portion of Leases	20.74	15.34	44.12	30.95	18.33
Current Income Taxes Payable	30.1	31.19	18.36	23.19	11.05
Current Unearned Revenue	132.24	95.72	99.29	67.78	81.5
Other Current Liabilities	93.09	99.4	109.68	148.47	98.84
Total Current Liabilities	2,812	3,040	2,859	3,226	2,774
Long-Term Debt	1,437	1,321	1,460	460	625.31
Long-Term Leases	63.01	59.5	76.11	78.3	72.93
Long-Term Deferred Tax Liabilities	21.23	22.21	22.99	20.91	19.64
Total Liabilities	4,333	4,442	4,418	3,785	3,492
Common Stock	174.09	174.09	174.09	174.91	171.66
Additional Paid-In Capital	877.57	950.47	1,018	1,085	1,069
Retained Earnings	2,221	1,916	1,698	1,493	1,332
Comprehensive Income & Other	-130.59	-43.26	-51.11	36.25	37.5
Total Common Equity	3,142	2,998	2,838	2,788	2,610
Shareholders' Equity	3,142	2,998	2,838	2,788	2,610
Total Liabilities & Equity	7,475	7,440	7,257	6,574	6,101
Total Debt	2,368	2,545	2,546	2,017	1,993
Net Cash (Debt)	-629.31	-934.39	-784.29	-698.61	-554.1
Net Cash Per Share	-0.36	-0.54	-0.45	-0.40	-0.32
Filing Date Shares Outstanding	1,741	1,741	1,741	1,749	1,717
Total Common Shares Outstanding	1,741	1,741	1,741	1,749	1,717
Working Capital	1,500	1,279	1,437	415.73	496.61
Book Value Per Share	1.80	1.72	1.63	1.59	1.52
Tangible Book Value	3,139	2,994	2,833	2,781	2,602
Tangible Book Value Per Share	1.80	1.72	1.63	1.59	1.52
Land	26.38	26.56	26.49	26.5	26.34
Buildings	1,721	1,566	1,460	1,349	1,287
Machinery	3,014	2,939	2,724	2,741	2,515
Construction In Progress	547.92	650.8	568.73	574.51	447.74

Source: S&P Global Market Intelligence. Standard template. Financial Sources.