China Cultural Tourism and Agriculture Group Limited (HKG:0542)

HKG:0542 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	16.54	8.66	13.37	16.13	46.67	82.84
Cash & Short-Term Investments	16.54	8.66	13.37	16.13	46.67	82.84
Cash Growth	58.85%	-35.26%	-17.10%	-65.44%	-43.66%	47.59%
Accounts Receivable	2.58	1.91	1.02	0.23	0.06	0.74
Other Receivables	21.22	17.97	50.72	58.08	182.05	108.31
Receivables	23.79	19.88	51.74	58.31	182.11	109.05
Inventory	838.57	846.33	1,030	1,048	1,829	1,686
Prepaid Expenses	426.82	361.51	341.13	157.57	112.4	26.45
Restricted Cash	1.01	100.83	131.91	235.8	439.91	255.84
Other Current Assets	-	-	-	-	175.01	-
Total Current Assets	1,307	1,337	1,568	1,516	2,785	2,160
Property, Plant & Equipment	165.62	173.56	196.01	219	247.83	266.3
Goodwill	-	-	-	-	-	50.29
Other Intangible Assets	0.18	0.28	0.48	3.16	8.33	10.2
Other Long-Term Assets	1,607	1,568	1,624	1,593	1,550	1,524
Total Assets	3,079	3,079	3,389	3,331	4,591	4,011
Accounts Payable	215.29	271.03	277.84	588.7	275.2	643.01
Accrued Expenses	259.94	368.5	-	240.35	232.7	99.81
Current Portion of Long-Term Debt	784.38	800.63	320.91	559.82	785.25	378.87
Current Portion of Leases	0.57	-	-	0.47	0.54	0.03
Current Income Taxes Payable	266.08	265.02	281.79	246.47	-	-
Current Unearned Revenue	96.89	34.63	178.62	386.98	1,975	754.14
Other Current Liabilities	195.94	15.51	243.83	136.52	202.49	225.96
Total Current Liabilities	1,819	1,755	1,303	2,159	3,471	2,102
Long-Term Debt	918.85	1,004	1,443	935	1,097	1,551
Long-Term Leases	-	-	-	-	0.51	-
Long-Term Deferred Tax Liabilities	86.33	86.59	87.05	87.52	145.24	150.43
Other Long-Term Liabilities	321.64	251.46	468.01	-	-	-
Total Liabilities	3,146	3,097	3,301	3,182	4,714	3,803
Common Stock	76.87	76.87	76.87	69.46	69.46	69.46
Additional Paid-In Capital	919.65	919.65	919.65	778.89	778.89	778.89
Retained Earnings	-1,410	-	-	-	-1,230	-904.2
Comprehensive Income & Other	211.79	-1,142	-940.44	-745.72	218.54	208.59
Total Common Equity	-201.24	-145.95	56.08	102.64	-163.57	152.74
Minority Interest	134.81	127.86	31.84	46.31	40.37	54.73
Shareholders' Equity	-66.42	-18.09	87.91	148.95	-123.2	207.47
Total Liabilities & Equity	3,079	3,079	3,389	3,331	4,591	4,011
Total Debt	1,704	1,804	1,763	1,495	1,884	1,930
Net Cash (Debt)	-1,687	-1,796	-1,750	-1,479	-1,837	-1,847
Net Cash Per Share	-1.10	-1.17	-1.20	-1.06	-1.32	-1.33
Filing Date Shares Outstanding	1,537	1,537	1,537	1,389	1,389	1,389
Total Common Shares Outstanding	1,537	1,537	1,537	1,389	1,389	1,389
Working Capital	-512.36	-418.12	265.21	-643.55	-685.93	57.89
Book Value Per Share	-0.13	-0.09	0.04	0.07	-0.12	0.11
Tangible Book Value	-201.42	-146.22	55.6	99.48	-171.9	92.25
Tangible Book Value Per Share	-0.13	-0.10	0.04	0.07	-0.12	0.07
Buildings	-	764.2	770.83	776.57	793.16	813.62
Machinery	-	77	91.68	94.61	98.09	102.75

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.