AV Concept Holdings Limited (HKG:0595)

AV Concept Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	95.79	76.35	121.37	152.23	124.3	87.75
Trading Asset Securities	3.99	4.51	11.95	28.39	48.18	79.84
Cash & Short-Term Investments	99.77	80.85	133.32	180.61	172.48	167.59
Cash Growth	64.47%	-39.35%	-26.19%	4.71%	2.92%	-25.06%
Accounts Receivable	23.19	27.74	9.12	8.6	35.87	79.05
Other Receivables	6.49	17.65	36.33	23.42	-	0
Receivables	29.68	45.39	45.45	32.01	35.87	79.05
Inventory	111.55	89.65	15.86	44.8	33.74	82.68
Prepaid Expenses	9.89	8.4	11.93	1.22	15.05	13.67
Total Current Assets	250.9	224.28	206.55	258.64	257.14	342.98
Property, Plant & Equipment	33.03	33.37	34.69	29.74	32.37	35.42
Long-Term Investments	1,493	1,452	1,355	1,296	1,141	867.16
Other Intangible Assets	3.06	3.06	3.49	3.49	3.83	3.85
Other Long-Term Assets	161.94	159.61	153.82	157.44	152	144.41
Total Assets	1,942	1,872	1,754	1,745	1,587	1,394
Accounts Payable	31.95	39.51	5.71	4.28	4.99	21.63
Accrued Expenses	16.05	15.93	15.89	18.25	21.27	20.32
Short-Term Debt	71.88	36.11	19.62	6.44	-	97.81
Current Portion of Leases	0.05	0.12	0.34	0.7	0.87	3.62
Current Income Taxes Payable	2.01	2.89	1.54	4.79	6.92	1.44
Current Unearned Revenue	2.03	1.89	3.39	20.56	36.41	5.79
Other Current Liabilities	53.12	52.26	79.22	53.35	76	44.84
Total Current Liabilities	177.08	148.71	125.7	108.36	146.47	195.44
Long-Term Leases	-	0.02	0.14	0.49	0.78	3.09
Long-Term Deferred Tax Liabilities	13.88	13.88	14.41	14.58	14.37	14.3
Total Liabilities	190.96	162.61	140.25	123.43	161.61	212.82
Common Stock	90.87	90.87	90.87	90.87	90.87	90.87
Additional Paid-In Capital	429.72	429.72	429.72	429.72	429.72	429.72
Retained Earnings	1,210	1,172	1,063	1,068	872.21	634.23
Comprehensive Income & Other	20.3	16.6	20.51	24.5	22.14	14.67
Total Common Equity	1,751	1,710	1,604	1,613	1,415	1,169
Minority Interest	-	-	9.42	9.42	10.07	11.51
Shareholders' Equity	1,751	1,710	1,613	1,622	1,425	1,181
Total Liabilities & Equity	1,942	1,872	1,754	1,745	1,587	1,394
Total Debt	71.93	36.25	20.1	7.62	1.65	104.52
Net Cash (Debt)	27.85	44.61	113.22	172.99	170.84	63.06
Net Cash Growth	157.07%	-60.60%	-34.55%	1.26%	170.90%	-57.13%
Net Cash Per Share	0.03	0.05	0.12	0.19	0.19	0.07
Filing Date Shares Outstanding	908.66	908.66	908.66	908.66	908.66	908.66
Total Common Shares Outstanding	908.66	908.66	908.66	908.66	908.66	908.66
Working Capital	73.82	75.57	80.85	150.28	110.67	147.55
Book Value Per Share	1.93	1.88	1.77	1.77	1.56	1.29
Tangible Book Value	1,748	1,706	1,600	1,609	1,411	1,166
Tangible Book Value Per Share	1.92	1.88	1.76	1.77	1.55	1.28
Land	-	8.62	8.79	14.31	14.29	13.78
Buildings	-	5.41	5.41	-	-	-
Machinery	-	14.2	14.42	17.16	16.46	16.72
Leasehold Improvements	-	8.51	8.51	8.51	8.51	9.68

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