Ka Shui International Holdings Limited (FRA:MI8)

FRA:MI8 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	268.03	237.85	194.46	244.15	280.68	256.69
Cash & Short-Term Investments	268.03	237.85	194.46	244.15	280.68	256.69
Cash Growth	6.72%	22.31%	-20.35%	-13.01%	9.35%	-2.12%
Accounts Receivable	437.34	511.99	430.54	416.85	467.21	406.87
Other Receivables	10.01	9.83	8.41	6.96	1.69	7.09
Receivables	447.35	521.82	438.96	423.82	468.9	413.97
Inventory	204.72	220.01	159.82	192.53	209.36	180.67
Prepaid Expenses	40.22	43.33	42.02	43.76	49.54	47.64
Restricted Cash	1.88	2.05	1.86	1.86	2.03	1.98
Other Current Assets	0.06	0.05	0.05	0.05	0.05	0.09
Total Current Assets	962.26	1,025	837.18	906.17	1,011	901.02
Property, Plant & Equipment	789.11	778.3	772.21	763.34	792.46	768.03
Long-Term Investments	65.8	56.62	59.12	9.85	8.95	8.69
Goodwill	-	-	2.65	2.65	2.65	-
Other Intangible Assets	23.98	25.42	31.25	4.1	4.55	0.72
Long-Term Deferred Tax Assets	0.09	0.09	4.26	4.36	0.1	0.12
Other Long-Term Assets	11.24	2.76	13.83	20.19	13.41	18.46
Total Assets	1,852	1,888	1,720	1,711	1,833	1,697
Accounts Payable	225.51	286.42	214.51	184.98	210.06	189.32
Accrued Expenses	-	81.63	69.01	68.07	87.44	77.94
Short-Term Debt	8.5	-	-	8.33	96.86	65.96
Current Portion of Long-Term Debt	208.71	203.9	63.33	61.44	39.49	42.34
Current Portion of Leases	13.67	8.32	14.4	11.81	8.89	9.03
Current Income Taxes Payable	6.18	5.01	0.95	4.48	22.94	13.37
Current Unearned Revenue	10.94	6.65	8.02	8.61	7.85	14.03
Other Current Liabilities	112.23	31.31	28.65	25.04	16.6	21.4
Total Current Liabilities	585.73	623.23	398.87	372.74	490.13	433.39
Long-Term Debt	-	-	1.19	0.97	11.3	46.5
Long-Term Leases	40.79	17.25	26.04	12.66	5.58	9.05
Long-Term Deferred Tax Liabilities	57.96	58.56	39.8	34.01	31.28	28.8
Total Liabilities	684.48	699.04	465.89	420.38	538.29	517.74
Common Stock	89.38	89.38	89.38	89.38	89.38	89.38
Additional Paid-In Capital	204.65	204.65	204.65	204.65	204.65	204.65
Retained Earnings	695.18	734.54	793.2	845.16	799.81	704.42
Comprehensive Income & Other	168.22	147.52	157.11	144.28	186.24	165.54
Total Common Equity	1,157	1,176	1,244	1,283	1,280	1,164
Minority Interest	10.56	13.17	10.27	6.81	14.32	15.32
Shareholders' Equity	1,168	1,189	1,255	1,290	1,294	1,179
Total Liabilities & Equity	1,852	1,888	1,720	1,711	1,833	1,697
Total Debt	271.67	229.47	104.96	95.21	162.12	172.88
Net Cash (Debt)	-3.63	8.39	89.51	148.94	118.56	83.81
Net Cash Growth	-	-90.63%	-39.91%	25.63%	41.47%	-
Net Cash Per Share	-0.00	0.01	0.10	0.17	0.13	0.09
Filing Date Shares Outstanding	893.76	893.76	893.76	893.76	893.76	893.76
Total Common Shares Outstanding	893.76	893.76	893.76	893.76	893.76	893.76
Working Capital	376.53	401.88	438.3	533.43	520.45	467.63
Book Value Per Share	1.30	1.32	1.39	1.44	1.43	1.30
Tangible Book Value	1,133	1,151	1,210	1,277	1,273	1,163
Tangible Book Value Per Share	1.27	1.29	1.35	1.43	1.42	1.30
Buildings	-	284.07	285.75	292.38	316.82	309.91
Machinery	-	883.84	841.72	858.37	867.15	787.63
Construction In Progress	-	17.47	15.05	12.25	7.58	6.91
Leasehold Improvements	-	231.42	217.8	211.44	232.46	212.05

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