Fountain Set (Holdings) Limited (HKG:0420)

Fountain Set (Holdings) Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	914.5	1,005	1,148	767.13	1,026
Short-Term Investments	486.71	506.02	345.54	184.53	335.12
Cash & Short-Term Investments	1,401	1,511	1,493	951.66	1,361
Cash Growth	-7.27%	1.21%	56.89%	-30.10%	35.07%
Accounts Receivable	802.07	808.09	928.72	1,270	1,027
Other Receivables	106.55	263.76	18.41	76.47	64.5
Receivables	908.62	1,072	947.13	1,347	1,092
Inventory	784.74	783.91	929.53	1,717	1,218
Other Current Assets	1.73	1.9	5.46	4.2	7.35
Total Current Assets	3,096	3,369	3,375	4,020	3,679
Property, Plant & Equipment	1,368	1,374	1,502	1,533	1,559
Long-Term Investments	26.02	24.92	23.77	23.6	22.79
Other Intangible Assets	29.77	-	3.02	6.03	9.05
Long-Term Deferred Tax Assets	38.23	41.97	53.03	65.91	71.06
Other Long-Term Assets	56.74	90.82	89.55	100	85.03
Total Assets	4,615	4,901	5,047	5,748	5,426
Accounts Payable	562.54	651.57	491.3	956.45	964.73
Accrued Expenses	113.21	180.41	243.55	184.27	197.02
Short-Term Debt	23.04	37.03	37.03	62.83	64.53
Current Portion of Long-Term Debt	48.8	108.47	200.73	327.34	229.61
Current Portion of Leases	22.35	26.24	26.77	24.64	31.4
Current Income Taxes Payable	18.75	21.63	22.63	32.25	17.49
Current Unearned Revenue	22.62	24.41	26.45	38.16	25.72
Other Current Liabilities	161.68	115.54	133.72	145.16	89.16
Total Current Liabilities	972.99	1,165	1,182	1,771	1,620
Long-Term Debt	-	91.09	235.51	-	7.14
Long-Term Leases	111.52	99.23	116.23	130.33	146.04
Long-Term Unearned Revenue	67.56	67.73	76.15	83.15	66.31
Long-Term Deferred Tax Liabilities	6.78	8.83	12.92	4.72	6.8
Total Liabilities	1,159	1,432	1,623	1,989	1,846
Common Stock	889.81	889.81	889.81	889.81	889.81
Retained Earnings	2,413	2,436	2,385	2,696	2,541
Comprehensive Income & Other	-65.37	-57.1	-53.48	-25.84	-35.93
Total Common Equity	3,238	3,268	3,221	3,560	3,395
Minority Interest	218.18	200.32	202.7	198.86	185.22
Shareholders' Equity	3,456	3,469	3,424	3,759	3,580
Total Liabilities & Equity	4,615	4,901	5,047	5,748	5,426
Total Debt	205.71	362.06	616.28	545.15	478.71
Net Cash (Debt)	1,196	1,149	876.83	406.51	882.66
Net Cash Growth	4.04%	31.05%	115.69%	-53.95%	71.20%
Net Cash Per Share	0.98	0.94	0.72	0.33	0.72
Filing Date Shares Outstanding	1,225	1,225	1,225	1,225	1,225
Total Common Shares Outstanding	1,225	1,225	1,225	1,225	1,225
Working Capital	2,123	2,204	2,193	2,249	2,059
Book Value Per Share	2.64	2.67	2.63	2.91	2.77
Tangible Book Value	3,208	3,268	3,218	3,554	3,386
Tangible Book Value Per Share	2.62	2.67	2.63	2.90	2.76
Land	2.44	2.46	2.45	2.45	21.55
Buildings	993.84	990.5	1,043	1,022	1,002
Machinery	3,188	3,224	3,304	3,227	3,175
Construction In Progress	69.91	34.34	12.29	25.74	94.49

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