Grand Pharmaceutical Group Limited (HKG: 0512)

Grand Pharmaceutical Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	734.5	1,340	1,444	1,753	1,837	1,059
Short-Term Investments	910.91	845.18	824.22	638.52	259.16	-
Trading Asset Securities	1,588	1,135	1,070	1,113	520.77	71.89
Cash & Short-Term Investments	3,233	3,319	3,338	3,504	2,617	1,131
Cash Growth	47.21%	-0.56%	-4.74%	33.93%	131.32%	18.09%
Accounts Receivable	3,444	2,019	1,947	1,810	1,544	1,447
Other Receivables	242.41	256.18	259.44	225.82	126.93	108.19
Receivables	3,686	2,275	2,207	2,149	1,716	1,555
Inventory	1,294	1,389	1,340	1,117	955.31	814.37
Prepaid Expenses	-	-	-	-	-	194.29
Other Current Assets	29.28	32.67	1.36	7.65	30.91	121.75
Total Current Assets	8,242	7,016	6,887	6,779	5,319	3,816
Property, Plant & Equipment	3,992	3,986	3,942	3,802	3,410	3,264
Long-Term Investments	8,264	8,222	8,271	8,212	6,304	5,261
Goodwill	1,113	588.62	644.05	596.75	505.57	480.32
Other Intangible Assets	2,228	1,657	1,398	1,010	881.84	794.72
Long-Term Deferred Tax Assets	31.1	25.11	24.59	24.61	25.16	19.87
Other Long-Term Assets	1,033	1,021	1,204	633.26	424.29	177.25
Total Assets	24,902	22,515	22,371	21,057	16,984	13,813
Accounts Payable	1,574	1,330	872.86	734.5	662.49	834.29
Accrued Expenses	1,943	1,499	1,615	2,137	1,477	1,192
Short-Term Debt	-	-	-	-	57.58	33.16
Current Portion of Long-Term Debt	2,443	2,320	3,245	2,127	1,571	971.01
Current Portion of Leases	30.36	34.61	9.79	5.73	6.2	22.62
Current Income Taxes Payable	210.15	332.06	369.74	354.55	259.87	231.02
Current Unearned Revenue	102.93	198.17	318.82	202.11	269.05	305.56
Other Current Liabilities	95.7	16.58	22.67	4.83	-	-
Total Current Liabilities	6,399	5,731	6,455	5,566	4,303	3,590
Long-Term Debt	2,024	990.03	1,162	1,510	798.56	1,063
Long-Term Leases	47.04	61.61	60.08	13.31	15.16	11.93
Long-Term Unearned Revenue	243.62	240.11	265.28	326.82	341.61	466.61
Long-Term Deferred Tax Liabilities	289.68	221.63	220.15	197.85	181.88	171.51
Total Liabilities	9,004	7,245	8,162	7,614	5,640	5,302
Common Stock	35.5	35.5	35.5	35.5	35.5	33.78
Additional Paid-In Capital	6,644	6,644	6,644	6,644	6,644	5,632
Retained Earnings	10,202	9,567	8,184	6,495	4,483	3,014
Treasury Stock	-268.5	-268.5	-187.49	-143.5	-	-
Comprehensive Income & Other	-894.91	-820.62	-535.96	361.32	76.8	-305.36
Total Common Equity	15,718	15,158	14,140	13,393	11,240	8,375
Minority Interest	179.5	112.8	68.32	50.23	104.71	135.74
Shareholders' Equity	15,898	15,271	14,209	13,443	11,344	8,511
Total Liabilities & Equity	24,902	22,515	22,371	21,057	16,984	13,813
Total Debt	4,544	3,407	4,478	3,656	2,448	2,101
Net Cash (Debt)	-1,311	-87.09	-1,139	-151.9	168.34	-970.24
Net Cash Per Share	-0.38	-0.02	-0.32	-0.04	0.05	-0.29
Filing Date Shares Outstanding	3,502	3,502	3,519	3,527	3,550	3,378
Total Common Shares Outstanding	3,502	3,502	3,519	3,527	3,550	3,378
Working Capital	1,843	1,285	432.32	1,212	1,016	226.76
Book Value Per Share	4.49	4.33	4.02	3.80	3.17	2.48
Tangible Book Value	12,378	12,912	12,098	11,786	9,852	7,100
Tangible Book Value Per Share	3.53	3.69	3.44	3.34	2.78	2.10
Land	-	1.65	1.7	1.84	1.78	1.68
Buildings	-	2,476	2,337	2,357	1,992	1,553
Machinery	-	2,785	2,581	2,440	2,147	1,953
Construction In Progress	-	410.17	551.34	457.81	482.09	745.43

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