Elife Holdings Limited (HKG:0223)

Elife Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	27.13	2.28	10.81	14.59	16.2
Short-Term Investments	1.14	0.91	0.86	0.91	1.18
Cash & Short-Term Investments	28.27	3.2	11.66	15.5	17.38
Cash Growth	784.73%	-72.61%	-24.77%	-10.81%	-16.24%
Accounts Receivable	167.05	7.71	19.78	16.86	14.86
Other Receivables	25.46	6.83	6.5	4.93	4.55
Receivables	196.85	34.71	48.63	43.56	39.99
Inventory	1.8	2.7	0.51	0.06	1.56
Prepaid Expenses	17.88	33.03	32.06	32.33	25.27
Other Current Assets	5.02	-	-	16.89	32.84
Total Current Assets	249.81	73.64	92.86	108.34	117.04
Property, Plant & Equipment	5.85	4.24	8	15.12	17.63
Long-Term Investments	-	0.27	0.48	0.09	0.11
Total Assets	255.66	78.15	101.34	123.55	134.79
Accounts Payable	129.28	2.32	0.26	0.11	1.05
Accrued Expenses	3.92	7.15	7.02	6.63	11.48
Short-Term Debt	0.88	5.85	16.97	2.62	31.96
Current Portion of Long-Term Debt	-	7.56	8.85	5.25	9.05
Current Portion of Leases	1.65	0.89	2.33	2.49	1.73
Current Income Taxes Payable	6.38	1.15	1.24	1.46	-
Current Unearned Revenue	5.97	1.02	1.91	1.07	1.19
Other Current Liabilities	53.33	12.99	17.71	15.54	15.42
Total Current Liabilities	201.41	38.92	56.3	35.17	71.87
Long-Term Debt	-	13.1	-	15.81	-
Long-Term Leases	2.02	0.52	1.66	2.45	1.29
Total Liabilities	203.42	52.54	57.96	53.43	73.16
Common Stock	113.02	75.27	67.85	61.93	59.32
Additional Paid-In Capital	363.96	343.05	343.11	333.37	311.42
Retained Earnings	-339.4	-309.79	-291.91	-278.02	-272.86
Comprehensive Income & Other	-13.48	-9.71	-1.42	18.46	25.7
Total Common Equity	124.1	98.83	117.64	135.74	123.58
Minority Interest	-71.86	-73.21	-74.25	-65.62	-61.95
Shareholders' Equity	52.24	25.61	43.39	70.12	61.63
Total Liabilities & Equity	255.66	78.15	101.34	123.55	134.79
Total Debt	4.54	27.91	29.82	28.61	44.02
Net Cash (Debt)	23.73	-24.72	-18.15	-13.11	-26.64
Net Cash Per Share	0.03	-0.03	-0.03	-0.02	-0.05
Filing Date Shares Outstanding	1,130	752.69	678.53	619.33	593.19
Total Common Shares Outstanding	1,130	752.69	678.53	619.33	593.19
Working Capital	48.4	34.72	36.56	73.17	45.17
Book Value Per Share	0.11	0.13	0.17	0.22	0.21
Tangible Book Value	124.1	98.83	117.64	135.74	123.58
Tangible Book Value Per Share	0.11	0.13	0.17	0.22	0.21
Land	-	-	-	1.51	1.51
Buildings	-	-	-	4.35	4.35
Machinery	6.34	9.5	5.46	14.46	13.46
Leasehold Improvements	2.7	3.84	4.28	4.25	7.57

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