Frontier Services Group Limited (HKG:0500)

Regulus Therapeutics 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	163.86	198.11	186.79	267.43	318.68
Short-Term Investments	102.72	91.25	20.98	37.04	61.94
Cash & Short-Term Investments	266.58	289.36	207.77	304.47	380.62
Cash Growth	-7.87%	39.27%	-31.76%	-20.01%	-3.92%
Accounts Receivable	245.63	302.64	293.68	207.54	155.46
Other Receivables	-62.57	-58.44	13.89	14.21	16.16
Receivables	183.07	244.2	307.57	221.75	171.62
Inventory	5.61	5	5.32	4.72	3.22
Prepaid Expenses	18.65	29.66	20.77	25.32	33.43
Other Current Assets	40.85	-	3.86	7.13	10.1
Total Current Assets	514.76	568.23	545.28	563.4	598.98
Property, Plant & Equipment	154.99	132.58	143.92	193.71	220.35
Long-Term Investments	11.23	49.56	46.89	44.38	40.39
Goodwill	160.66	212.35	238.53	238.53	-
Other Intangible Assets	35.1	44.28	67.36	81.46	7.65
Long-Term Deferred Tax Assets	-	0.13	0.07	6.25	17.64
Other Long-Term Assets	34.29	49.34	49.4	45.76	54.92
Total Assets	911.02	1,056	1,091	1,173	939.92
Accounts Payable	95.12	141.02	154.06	69.65	60.22
Accrued Expenses	34.45	44.76	41.94	33.35	25.64
Current Portion of Long-Term Debt	140	209.05	-	21.44	18.44
Current Portion of Leases	7.75	6.7	24.42	30.82	54.58
Current Income Taxes Payable	16.44	15.58	13.9	6.88	0.1
Current Unearned Revenue	-	3.93	9.09	34.16	4.73
Other Current Liabilities	188.16	98.87	101.48	85.96	65.37
Total Current Liabilities	481.93	519.91	344.88	282.26	229.09
Long-Term Debt	-	-	190.08	172.84	-
Long-Term Leases	0.75	2.4	5.11	34.41	51.44
Long-Term Deferred Tax Liabilities	31.09	31.18	38.39	43.77	32.71
Other Long-Term Liabilities	-	-	42.4	135.06	-
Total Liabilities	513.77	553.49	620.87	668.32	313.23
Common Stock	240.34	240.34	234.48	234.48	234.48
Additional Paid-In Capital	2,063	2,063	2,052	2,052	2,052
Retained Earnings	-1,957	-1,899	-1,950	-1,921	-1,802
Comprehensive Income & Other	-72.16	-20.69	15.7	19.63	24.44
Total Common Equity	273.65	382.92	351.74	384.64	508.67
Minority Interest	123.6	120.05	118.84	120.51	118.02
Shareholders' Equity	397.25	502.97	470.58	505.15	626.68
Total Liabilities & Equity	911.02	1,056	1,091	1,173	939.92
Total Debt	148.51	218.15	219.61	259.51	124.46
Net Cash (Debt)	118.08	71.22	-11.84	44.96	256.16
Net Cash Growth	65.80%	-	-	-82.45%	-8.51%
Net Cash Per Share	0.05	0.03	-0.01	0.02	0.11
Filing Date Shares Outstanding	2,403	2,403	2,345	2,345	2,345
Total Common Shares Outstanding	2,403	2,403	2,345	2,345	2,345
Working Capital	32.83	48.32	200.4	281.14	369.89
Book Value Per Share	0.11	0.16	0.15	0.16	0.22
Tangible Book Value	77.89	126.3	45.85	64.65	501.02
Tangible Book Value Per Share	0.03	0.05	0.02	0.03	0.21
Buildings	1.1	1.89	-	-	-
Machinery	241.19	235.77	154.51	119.05	181.91
Leasehold Improvements	7.19	7.46	8.15	8.35	6.75

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