FSE Lifestyle Services Limited (HKG: 0331)

FSE Lifestyle Services Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019
Cash & Equivalents	512.57	751.9	767.04	549.89	894.82	562.21
Cash & Short-Term Investments	512.57	751.9	767.04	549.89	894.82	562.21
Cash Growth	-28.07%	-1.97%	39.49%	-38.55%	59.16%	37.94%
Accounts Receivable	2,633	2,610	2,156	1,952	1,867	1,689
Other Receivables	379.29	268.79	298.78	218.31	338.33	131.19
Receivables	3,012	2,879	2,454	2,170	2,206	1,821
Inventory	18.68	21.29	23.51	18.99	53.03	40.21
Total Current Assets	3,544	3,652	3,245	2,739	3,154	2,423
Property, Plant & Equipment	125.87	145.11	156.24	103.98	449.96	406.96
Long-Term Investments	1.31	1.19	1.42	1.15	1.25	1.01
Goodwill	-	125.5	125.5	125.5	78.08	61.24
Other Intangible Assets	174.94	51.38	55.33	59.58	31.05	35.19
Long-Term Deferred Tax Assets	10.86	11.29	12.23	15.01	12.16	9.34
Long-Term Deferred Charges	-	-	-	-	-	2.14
Other Long-Term Assets	2.99	3.55	3.55	6.03	14	14.08
Total Assets	3,860	3,990	3,599	3,050	3,740	2,953
Accounts Payable	448.72	414.32	265.18	324.59	200.58	236.36
Accrued Expenses	488.33	545.25	435.31	403.81	319.96	267.92
Short-Term Debt	-	-	-	-	-	30
Current Portion of Long-Term Debt	277.25	18.38	140	233.81	-	-
Current Portion of Leases	43.24	45.78	44.61	22.68	42.87	-
Current Income Taxes Payable	62.17	105.76	78.42	75.76	94.77	64.57
Current Unearned Revenue	565	716.3	499.77	466.05	503.48	224.12
Other Current Liabilities	1,036	1,083	1,313	1,189	1,301	1,214
Total Current Liabilities	2,921	2,929	2,777	2,716	2,463	2,037
Long-Term Debt	-	263.66	263.48	150	463.24	-
Long-Term Leases	17.47	28.17	55.99	20.2	20.43	-
Long-Term Deferred Tax Liabilities	20.9	22.17	21.28	22.7	27.16	29.42
Total Liabilities	3,007	3,291	3,163	2,951	3,024	2,099
Common Stock	45	45	45	45	45	45
Additional Paid-In Capital	-	743.2	743.2	743.2	743.2	743.2
Retained Earnings	-	1,419	1,122	784.23	728.62	440.62
Comprensive Income & Other	666.38	-1,649	-1,638	-1,636	-941.36	-374.56
Total Common Equity	711.38	558.25	272.55	-63.39	575.46	854.27
Minority Interest	0.29	0.27	23.32	22	0.09	0.07
Shareholders' Equity	852.58	699.42	436.77	99.51	716.46	854.33
Total Liabilities & Equity	3,860	3,990	3,599	3,050	3,740	2,953
Total Debt	337.96	355.99	504.07	426.69	526.54	30
Net Cash (Debt)	174.6	395.91	262.97	123.2	368.27	532.21
Net Cash Growth	-25.92%	50.56%	113.44%	-66.55%	-30.80%	30.58%
Net Cash Per Share	0.39	0.88	0.58	0.27	0.82	1.18
Filing Date Shares Outstanding	450	450	450	450	450	450
Total Common Shares Outstanding	450	450	450	450	450	450
Working Capital	622.79	723.43	468.33	23.4	690.7	385.64
Book Value Per Share	1.58	1.24	0.61	-0.14	1.28	1.90
Tangible Book Value	536.44	381.38	91.73	-248.47	466.34	757.84
Tangible Book Value Per Share	1.19	0.85	0.20	-0.55	1.04	1.68
Land	-	4.75	5.06	5.12	341.69	342.93
Machinery	-	228.03	207.4	200.46	320.7	295.36
Leasehold Improvements	-	81.61	78.51	80.12	86.2	84.89
Order Backlog	-	13,016	-	-	-	-

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