Richly Field China Development Limited (HKG:0313)

HKG:0313 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	15.14	17.69	35.08	65.98	57.3	27.11
Short-Term Investments	-	-	0.69	0.75	3.19	3.36
Cash & Short-Term Investments	15.14	17.69	35.77	66.73	60.5	30.47
Cash Growth	-58.63%	-50.56%	-46.39%	10.30%	98.58%	-60.77%
Accounts Receivable	1.66	1.26	2.6	9.56	8.06	8.99
Other Receivables	-	-	196.65	45.57	86.22	50.61
Receivables	1.66	1.26	199.26	55.13	94.28	59.6
Inventory	731.25	716.12	714.21	824.97	2,857	2,392
Prepaid Expenses	174.66	176.55	107.51	117.7	198.56	156.02
Restricted Cash	9.1	12.47	-	-	-	-
Other Current Assets	-	-	-	2,954	-	-
Total Current Assets	931.81	924.07	1,057	4,019	3,210	2,638
Property, Plant & Equipment	359.5	364.87	380.03	425.23	604.79	581.46
Long-Term Investments	0.8	0.8	3.28	9.12	12.13	21.14
Goodwill	106.05	105.46	114.3	123.3	118.39	109.52
Long-Term Deferred Tax Assets	0.02	0.01	-	-	-	-
Other Long-Term Assets	577.8	589.43	595.65	646.52	1,340	1,324
Total Assets	1,976	1,985	2,150	5,223	5,286	4,674
Accounts Payable	381.39	383.73	389.27	527.02	1,171	1,065
Accrued Expenses	67.39	71.55	39.7	31.91	328.45	120.97
Short-Term Debt	96.67	63.78	51.86	20.76	57.15	55.72
Current Portion of Long-Term Debt	522.05	545.52	547.16	518.5	1,896	683.18
Current Portion of Leases	1.23	1.32	0.11	0.25	1.34	2.14
Current Income Taxes Payable	97.95	96.69	100.56	114.89	127.23	116.23
Current Unearned Revenue	131.11	91.24	410.29	438.05	1,298	748.03
Other Current Liabilities	21.92	25.37	29.59	4,323	235.89	200.02
Total Current Liabilities	1,320	1,279	1,569	5,975	5,116	2,991
Long-Term Debt	-	-	-	-	436.2	1,478
Long-Term Leases	9.52	10.07	-	0.11	-	1.34
Long-Term Unearned Revenue	413.28	411.09	63.69	68.75	65.98	61.03
Long-Term Deferred Tax Liabilities	36.98	38.89	42.11	31.76	52.56	65.01
Total Liabilities	1,779	1,739	1,674	6,075	5,670	4,596
Common Stock	1,167	1,167	1,167	1,167	1,167	1,167
Additional Paid-In Capital	919.94	919.94	919.94	919.94	919.94	919.94
Retained Earnings	-2,309	-2,261	-2,039	-3,744	-3,346	-2,930
Comprehensive Income & Other	419.29	419.67	427.68	805.43	873.86	920.84
Shareholders' Equity	196.51	245.39	475.67	-852.28	-384.96	77.7
Total Liabilities & Equity	1,976	1,985	2,150	5,223	5,286	4,674
Total Debt	629.46	620.69	599.14	539.62	2,391	2,220
Net Cash (Debt)	-614.32	-603.01	-563.36	-472.89	-2,331	-2,190
Net Cash Per Share	-0.53	-0.52	-0.48	-0.41	-2.00	-1.88
Filing Date Shares Outstanding	1,167	1,167	1,167	1,167	1,167	1,167
Total Common Shares Outstanding	1,167	1,167	1,167	1,167	1,167	1,167
Working Capital	-387.89	-355.13	-511.79	-1,956	-1,905	-352.89
Book Value Per Share	0.17	0.21	0.41	-0.73	-0.33	0.07
Tangible Book Value	90.96	139.93	361.38	-975.58	-503.35	-31.81
Tangible Book Value Per Share	0.08	0.12	0.31	-0.84	-0.43	-0.03
Buildings	-	-	-	-	37.34	34.61
Machinery	-	8.72	8.82	8.44	14.03	13.73
Leasehold Improvements	-	4.23	4.23	4.23	4.05	3.83

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