Tse Sui Luen Jewellery (International) Limited (HKG:0417)

HKG:0417 Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	129.38	179.97	348.28	354.51	379.42
Cash & Short-Term Investments	129.38	179.97	348.28	354.51	379.42
Cash Growth	-28.11%	-48.33%	-1.76%	-6.57%	12.67%
Accounts Receivable	38.19	77.45	78.58	92.66	116.09
Other Receivables	2.6	11.39	19.33	18.27	14.15
Receivables	40.79	88.84	97.91	110.93	130.24
Inventory	1,044	1,253	1,470	1,369	1,224
Prepaid Expenses	42.48	54.48	59.19	112.55	164
Other Current Assets	58.31	296.12	371.97	388.39	322.43
Total Current Assets	1,315	1,873	2,347	2,336	2,220
Property, Plant & Equipment	205.45	273.45	360.45	280.92	249.31
Other Intangible Assets	0.6	0.6	0.6	0.6	0.6
Long-Term Deferred Tax Assets	10.7	34.52	34.08	38.34	33.99
Other Long-Term Assets	150.47	180.06	101.97	51.49	26.84
Total Assets	1,682	2,361	2,844	2,707	2,531
Accounts Payable	307.87	337.98	328.54	250.03	155.36
Short-Term Debt	688.47	584.71	571.82	920.41	560.18
Current Portion of Leases	49.07	73.52	93.93	87.98	97.61
Current Income Taxes Payable	2.13	5.87	7.62	19.48	8.84
Current Unearned Revenue	-	12.97	16.49	19.43	16.09
Other Current Liabilities	188.77	218.56	241.19	273.78	265.89
Total Current Liabilities	1,236	1,234	1,260	1,571	1,104
Long-Term Debt	43.17	491.68	601.76	-	428.91
Long-Term Leases	25.35	43.41	59.73	61.21	34.56
Long-Term Deferred Tax Liabilities	21.57	34.27	23.83	23.33	19.52
Other Long-Term Liabilities	1.26	1.94	1.96	2.16	1.45
Total Liabilities	1,329	1,808	1,951	1,659	1,589
Common Stock	62.3	62.3	62.3	62.3	62.3
Additional Paid-In Capital	-	122.01	122.01	122.01	122.01
Retained Earnings	-	166.72	540.51	616.88	602.14
Comprehensive Income & Other	291.73	202.7	169.25	247.29	155.77
Total Common Equity	354.03	553.73	894.06	1,048	942.21
Minority Interest	-0.8	-0.76	-0.59	-0.43	-0.25
Shareholders' Equity	353.22	552.96	893.46	1,048	941.96
Total Liabilities & Equity	1,682	2,361	2,844	2,707	2,531
Total Debt	806.05	1,193	1,327	1,070	1,121
Net Cash (Debt)	-676.67	-1,013	-978.95	-715.1	-741.84
Net Cash Per Share	-2.72	-4.07	-3.93	-2.87	-2.98
Filing Date Shares Outstanding	249.18	249.18	249.18	249.18	249.18
Total Common Shares Outstanding	249.18	249.18	249.18	249.18	249.18
Working Capital	78.67	639.05	1,088	764.7	1,116
Book Value Per Share	1.42	2.22	3.59	4.21	3.78
Tangible Book Value	353.43	553.13	893.46	1,048	941.61
Tangible Book Value Per Share	1.42	2.22	3.59	4.21	3.78
Buildings	-	27.8	32.74	31.97	34.01
Machinery	-	501.63	519.8	530.06	508.62
Construction In Progress	-	90.66	53.89	1.41	1.34

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