BOE Varitronix Limited (FRA:VTX)

BOE Varitronix 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	2,889	2,700	3,501	2,819	2,267	1,628
Short-Term Investments	883.51	987.3	161.51	123.43	54.45	55.6
Trading Asset Securities	784.56	389.76	15.41	0.07	1.24	-
Cash & Short-Term Investments	4,557	4,077	3,678	2,942	2,323	1,683
Cash Growth	16.78%	10.86%	24.99%	26.67%	38.01%	6.76%
Accounts Receivable	2,400	2,857	2,110	2,006	1,616	1,034
Other Receivables	556.64	286.94	258.89	70.83	31.35	41.08
Receivables	2,956	3,144	2,369	2,077	1,648	1,075
Inventory	1,854	1,778	1,947	1,568	832.62	503.39
Other Current Assets	246.13	196.04	103.43	23.45	50.18	45.54
Total Current Assets	9,613	9,195	8,097	6,611	4,853	3,307
Property, Plant & Equipment	2,042	2,060	1,760	1,490	583.43	467.05
Long-Term Investments	1.73	40.19	41.9	50.51	40.61	8.81
Goodwill	-	-	-	-	11.49	-
Other Intangible Assets	40.3	29.43	25.06	22.17	38.46	4.57
Long-Term Deferred Tax Assets	60.14	59.72	8.84	11.29	0.65	10.28
Other Long-Term Assets	76.6	79.92	101.26	98.27	15.33	32.14
Total Assets	11,834	11,465	10,034	8,283	5,543	3,830
Accounts Payable	5,430	5,367	3,808	2,940	1,652	799.2
Accrued Expenses	-	558.8	664.72	267.78	276.79	101.1
Current Portion of Long-Term Debt	257.93	205.32	236.44	636.29	-	-
Current Portion of Leases	13.27	14.79	8.16	7.39	11.51	9.5
Current Income Taxes Payable	23.64	23.27	13.93	65.32	17.48	0.06
Current Unearned Revenue	28.39	330.19	291.37	186.25	210.42	127.38
Total Current Liabilities	6,754	6,500	5,023	4,103	2,168	1,037
Long-Term Debt	176.42	170.46	383.5	30.91	-	-
Long-Term Leases	15.78	20.11	13.91	4.4	11.04	9.93
Long-Term Unearned Revenue	162.58	171.82	200.5	18.91	5.28	7.23
Long-Term Deferred Tax Liabilities	2.44	2.45	3.47	9.98	13.17	8.29
Total Liabilities	7,117	6,864	5,624	4,167	2,198	1,063
Common Stock	197.89	197.89	197.89	197.85	184.04	183.79
Additional Paid-In Capital	2,248	2,382	2,532	2,712	2,030	2,028
Retained Earnings	2,346	2,159	1,788	1,302	680.32	439.84
Comprehensive Income & Other	-129.99	-203.81	-164.1	-147.8	138.03	58.53
Total Common Equity	4,662	4,535	4,354	4,065	3,032	2,710
Minority Interest	55.23	65.21	56.12	51.08	313.2	57.22
Shareholders' Equity	4,717	4,600	4,410	4,116	3,346	2,767
Total Liabilities & Equity	11,834	11,465	10,034	8,283	5,543	3,830
Total Debt	463.41	410.69	642	678.99	22.56	19.43
Net Cash (Debt)	4,093	3,667	3,036	2,263	2,300	1,664
Net Cash Growth	25.32%	20.78%	34.13%	-1.61%	38.26%	6.19%
Net Cash Per Share	5.17	4.64	3.85	3.02	3.14	2.26
Filing Date Shares Outstanding	791.58	791.58	791.58	791.58	736.16	735.18
Total Common Shares Outstanding	791.58	791.58	791.58	791.41	736.16	735.18
Working Capital	2,859	2,696	3,074	2,507	2,685	2,270
Book Value Per Share	5.89	5.73	5.50	5.14	4.12	3.69
Tangible Book Value	4,622	4,506	4,329	4,043	2,982	2,705
Tangible Book Value Per Share	5.84	5.69	5.47	5.11	4.05	3.68
Land	-	697.95	658.65	269.88	223.51	212.21
Machinery	-	2,723	2,639	1,805	1,733	1,651
Construction In Progress	-	124.58	22.04	885.71	-	-

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