Yangtzekiang Garment Limited (HKG:0294)

Yangtzekiang Garment Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	190.1	188.99	178.07	235.47	266.09	272.45
Short-Term Investments	123.11	121.98	136.72	12.42	10.37	17.4
Cash & Short-Term Investments	313.21	310.97	314.8	247.89	276.46	289.86
Cash Growth	0.49%	-1.22%	26.99%	-10.33%	-4.62%	-14.51%
Accounts Receivable	32.56	38.64	42.07	100.69	90.54	100.43
Other Receivables	-	-	-	1.03	1.5	0.38
Receivables	32.56	38.64	42.07	101.72	92.04	100.8
Inventory	19.19	8.03	16.32	33.75	22.14	51.25
Other Current Assets	18.26	0.22	-	15.51	0.16	1.35
Total Current Assets	383.21	357.86	373.18	398.86	390.8	443.26
Property, Plant & Equipment	236.99	264.66	280.84	283.87	280.54	288.48
Long-Term Investments	468.68	468.81	535.75	610.7	547.24	508.54
Other Intangible Assets	2.14	2.19	2.61	2.7	2.8	2.89
Other Long-Term Assets	0.94	0.94	1.05	1.19	5.19	1.15
Total Assets	1,092	1,094	1,193	1,297	1,227	1,244
Accounts Payable	18.35	14.2	15.18	25.71	21.33	41.11
Accrued Expenses	22.46	21.24	20.89	36.39	31.8	31.8
Current Portion of Leases	0.1	0.1	0.07	0.45	1.92	4.1
Current Income Taxes Payable	11.47	11.1	14.73	14.25	12.72	7.34
Current Unearned Revenue	7.54	1.98	4.59	7.29	6.76	4.75
Other Current Liabilities	4.72	0.27	0.42	9.37	0.19	0.24
Total Current Liabilities	64.64	48.89	55.88	93.47	74.72	89.33
Long-Term Leases	0.01	0.07	-	0.08	5.18	13.86
Long-Term Deferred Tax Liabilities	11.86	11.93	15.6	15.23	14.67	16.04
Total Liabilities	87.06	71.27	85.24	127.32	113.18	143.57
Common Stock	208.42	208.42	208.42	208.42	208.42	208.42
Retained Earnings	725.29	761.2	813.5	840.89	810.22	838.05
Comprehensive Income & Other	71.2	53.57	86.26	120.69	96.4	55.1
Total Common Equity	1,005	1,023	1,108	1,170	1,115	1,102
Minority Interest	-	-	-	-	-1.66	-0.83
Shareholders' Equity	1,005	1,023	1,108	1,170	1,113	1,101
Total Liabilities & Equity	1,092	1,094	1,193	1,297	1,227	1,244
Total Debt	0.12	0.16	0.07	0.54	7.1	17.96
Net Cash (Debt)	313.09	310.8	314.72	247.35	269.36	271.89
Net Cash Growth	0.52%	-1.25%	27.24%	-8.17%	-0.93%	-19.81%
Net Cash Per Share	1.51	1.50	1.52	1.20	1.30	1.32
Filing Date Shares Outstanding	206.75	206.75	206.75	206.75	206.75	206.75
Total Common Shares Outstanding	206.75	206.75	206.75	206.75	206.75	206.75
Working Capital	318.58	308.97	317.3	305.4	316.08	353.92
Book Value Per Share	4.86	4.95	5.36	5.66	5.39	5.33
Tangible Book Value	1,003	1,021	1,106	1,167	1,112	1,099
Tangible Book Value Per Share	4.85	4.94	5.35	5.65	5.38	5.31
Land	-	99.03	100.83	102.65	101.31	98.69
Machinery	-	23.36	24.7	49.51	59.12	70.94

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