K. Wah International Holdings Limited (HKG: 0173)

K. Wah International Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	6,687	6,421	6,831	8,137	7,673	1,672
Short-Term Investments	664.08	298.02	-	-	-	3,771
Trading Asset Securities	129.78	1,376	160.68	1,167	1,972	1,313
Cash & Short-Term Investments	7,481	8,096	6,992	9,303	9,645	6,756
Cash Growth	-10.24%	15.79%	-24.85%	-3.55%	42.77%	-15.42%
Accounts Receivable	8.78	15.75	15.36	4.92	9.08	4.05
Other Receivables	1,056	917.37	1,049	1,107	841.04	808.76
Receivables	1,065	964.89	1,106	1,181	938	895.37
Inventory	23,343	8,275	8,635	9,147	8,681	8,179
Prepaid Expenses	233.77	372.68	224.99	325.48	294.32	205.11
Restricted Cash	1,939	776.82	1,829	-	-	-
Other Current Assets	3.67	14,947	13,282	17,789	21,543	20,142
Total Current Assets	34,066	33,432	32,069	37,746	41,101	36,177
Property, Plant & Equipment	422.33	441.92	332	380.05	392.11	399.77
Long-Term Investments	19,076	9,164	10,452	8,837	11,430	11,675
Long-Term Deferred Tax Assets	199.97	181.14	138.36	146.22	178.65	119.47
Other Long-Term Assets	17,713	26,761	26,802	20,956	21,131	23,000
Total Assets	71,477	72,507	76,636	78,498	81,754	74,559
Accounts Payable	608.85	930.6	1,491	1,740	959.39	886.05
Accrued Expenses	563.02	455.31	615.79	325.07	250.38	218.64
Short-Term Debt	-	-	-	900	900	2,000
Current Portion of Long-Term Debt	1,237	2,858	2,695	1,702	4,616	2,269
Current Portion of Leases	2.14	3.17	3.53	5.69	3.57	3.2
Current Income Taxes Payable	428.06	627.88	1,035	4,170	2,952	2,769
Current Unearned Revenue	7,923	5,772	7,497	3,891	3,757	5,944
Other Current Liabilities	1,638	1,730	1,728	1,274	1,139	1,646
Total Current Liabilities	12,400	12,377	15,065	14,009	14,577	15,735
Long-Term Debt	12,782	12,324	12,244	16,408	19,624	16,172
Long-Term Leases	0.89	1.71	4.96	5.46	3.91	7.03
Long-Term Deferred Tax Liabilities	2,767	2,707	2,679	2,860	2,724	2,527
Total Liabilities	27,950	27,410	29,993	33,282	36,929	34,441
Common Stock	313.29	313.29	313.29	313.02	312.7	312.52
Additional Paid-In Capital	-	1,900	1,900	1,892	1,882	1,876
Retained Earnings	35,239	35,084	34,924	34,206	31,507	28,879
Comprehensive Income & Other	5,561	5,030	6,718	7,488	9,875	7,819
Total Common Equity	41,113	42,328	43,856	43,899	43,577	38,886
Minority Interest	2,414	2,769	2,787	1,316	1,248	1,232
Shareholders' Equity	43,527	45,097	46,643	45,215	44,825	40,118
Total Liabilities & Equity	71,477	72,507	76,636	78,498	81,754	74,559
Total Debt	14,022	15,187	14,947	19,021	25,147	20,451
Net Cash (Debt)	-6,541	-7,092	-7,956	-9,718	-15,502	-13,695
Net Cash Per Share	-2.09	-2.26	-2.54	-3.10	-4.96	-4.38
Filing Date Shares Outstanding	3,133	3,133	3,133	3,130	3,127	3,125
Total Common Shares Outstanding	3,133	3,133	3,133	3,130	3,127	3,125
Working Capital	21,666	21,056	17,004	23,737	26,524	20,442
Book Value Per Share	13.12	13.51	14.00	14.02	13.94	12.44
Tangible Book Value	41,113	42,328	43,856	43,899	43,577	38,886
Tangible Book Value Per Share	13.12	13.51	14.00	14.02	13.94	12.44
Land	-	171.79	172.63	178.08	176.24	172.46
Buildings	-	427.52	390.02	426.13	413.98	388.93
Machinery	-	28.14	28.54	31.19	30.3	28.47

Source: S&P Capital IQ. Standard template. Financial Sources.