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

HKG:0417 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	179.97	348.28	354.51	379.42	336.75
Cash & Short-Term Investments	179.97	348.28	354.51	379.42	336.75
Cash Growth	-48.33%	-1.76%	-6.57%	12.67%	34.03%
Accounts Receivable	77.45	78.58	92.66	116.09	77.78
Other Receivables	11.39	19.33	18.27	14.15	23
Receivables	88.84	97.91	110.93	130.24	100.78
Inventory	1,253	1,470	1,369	1,224	1,454
Prepaid Expenses	54.48	59.19	112.55	164	86.16
Other Current Assets	296.12	371.97	388.39	322.43	236.38
Total Current Assets	1,873	2,347	2,336	2,220	2,214
Property, Plant & Equipment	273.45	360.45	280.92	249.31	412.46
Other Intangible Assets	0.6	0.6	0.6	0.6	0.6
Long-Term Deferred Tax Assets	34.52	34.08	38.34	33.99	40.53
Other Long-Term Assets	180.06	101.97	51.49	26.84	41.51
Total Assets	2,361	2,844	2,707	2,531	2,709
Accounts Payable	337.98	328.54	250.03	155.36	245.72
Short-Term Debt	584.71	571.82	920.41	560.18	446.15
Current Portion of Leases	73.52	93.93	87.98	97.61	155.16
Current Income Taxes Payable	5.87	7.62	19.48	8.84	3.36
Current Unearned Revenue	12.97	16.49	19.43	16.09	16.49
Other Current Liabilities	218.56	241.19	273.78	265.89	268.48
Total Current Liabilities	1,234	1,260	1,571	1,104	1,135
Long-Term Debt	491.68	601.76	-	428.91	567.61
Long-Term Leases	43.41	59.73	61.21	34.56	84.07
Long-Term Deferred Tax Liabilities	34.27	23.83	23.33	19.52	15.88
Other Long-Term Liabilities	1.94	1.96	2.16	1.45	4.28
Total Liabilities	1,808	1,951	1,659	1,589	1,809
Common Stock	62.3	62.3	62.3	62.3	62.3
Additional Paid-In Capital	122.01	122.01	122.01	122.01	122.01
Retained Earnings	166.72	540.51	616.88	602.14	645.53
Comprehensive Income & Other	202.7	169.25	247.29	155.77	70.38
Total Common Equity	553.73	894.06	1,048	942.21	900.21
Minority Interest	-0.76	-0.59	-0.43	-0.25	-0.13
Shareholders' Equity	552.96	893.46	1,048	941.96	900.09
Total Liabilities & Equity	2,361	2,844	2,707	2,531	2,709
Total Debt	1,193	1,327	1,070	1,121	1,253
Net Cash (Debt)	-1,013	-978.95	-715.1	-741.84	-916.24
Net Cash Per Share	-4.07	-3.93	-2.87	-2.98	-3.68
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	639.05	1,088	764.7	1,116	1,078
Book Value Per Share	2.22	3.59	4.21	3.78	3.61
Tangible Book Value	553.13	893.46	1,048	941.61	899.62
Tangible Book Value Per Share	2.22	3.59	4.21	3.78	3.61
Buildings	27.8	32.74	31.97	34.01	34.01
Machinery	501.63	519.8	530.06	508.62	565.79
Construction In Progress	90.66	53.89	1.41	1.34	-

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