Wai Chun Bio-Technology Limited (HKG:0660)

Wai Chun Bio-Technology Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1.78	2.16	6.31	7.52	4.64	5.45
Short-Term Investments	38.11	-	-	-	20.66	-
Cash & Short-Term Investments	39.89	2.16	6.31	7.52	25.3	5.45
Cash Growth	-35.47%	-65.76%	-16.06%	-70.28%	364.56%	0.68%
Accounts Receivable	23.11	29.16	37.14	48.49	19.83	13.77
Other Receivables	-	1.8	5.25	2.22	0.01	0.28
Receivables	23.11	52.19	42.38	50.71	19.84	14.05
Inventory	29.87	59.3	79.85	93.7	48.78	69.92
Prepaid Expenses	-	-	-	0.1	-	0.1
Other Current Assets	-	0.75	0.63	0.75	-	0.74
Total Current Assets	92.87	114.4	129.17	152.78	93.92	90.25
Property, Plant & Equipment	73.21	80.7	111.06	97.18	92.42	98.07
Long-Term Deferred Tax Assets	14.26	14.4	-	-	-	-
Total Assets	180.34	209.5	240.23	249.95	186.34	188.32
Accounts Payable	67.99	99.05	63.95	44.39	39.94	43.19
Accrued Expenses	30.48	25.36	20.55	12.74	21.02	14.55
Short-Term Debt	52.89	49.89	61.8	84.35	85.02	73.76
Current Portion of Long-Term Debt	81.98	73.99	-	-	5.51	1.13
Current Portion of Leases	0.28	1.13	1.67	1.28	3.16	3.59
Current Income Taxes Payable	1.05	1.05	-	1.48	-	-
Current Unearned Revenue	2.75	2.32	6.7	17.29	1.79	3.26
Other Current Liabilities	-	1.05	4.17	16.74	-	10.51
Total Current Liabilities	237.41	253.85	158.83	178.27	156.43	149.99
Long-Term Debt	11.73	10.89	69.73	65.65	53.69	48.14
Long-Term Leases	-	-	1.13	-	-	3.16
Total Liabilities	249.14	264.74	229.69	243.92	210.12	201.29
Common Stock	42.87	42.87	42.87	42.02	42.02	41.48
Additional Paid-In Capital	209.98	209.98	209.98	209.98	209.98	209.98
Retained Earnings	-360.91	-347.25	-342.9	-369.45	-375.22	-381.42
Comprehensive Income & Other	14.89	15.15	55.05	79.72	69.64	91.94
Total Common Equity	-93.17	-79.25	-35.01	-37.73	-53.58	-38.03
Minority Interest	24.37	24.01	45.54	43.76	29.8	24.52
Shareholders' Equity	-68.8	-55.24	10.54	6.04	-23.78	-12.97
Total Liabilities & Equity	180.34	209.5	240.23	249.95	186.34	188.32
Total Debt	146.88	135.9	134.34	151.28	147.37	129.78
Net Cash (Debt)	-106.99	-133.74	-128.02	-143.76	-122.07	-124.33
Net Cash Per Share	-0.62	-0.78	-0.76	-0.86	-0.73	-0.75
Filing Date Shares Outstanding	171.48	171.48	171.48	168.08	168.08	165.91
Total Common Shares Outstanding	171.48	171.48	171.48	168.08	168.08	165.91
Working Capital	-144.54	-139.45	-29.66	-25.49	-62.51	-59.74
Book Value Per Share	-0.54	-0.46	-0.20	-0.22	-0.32	-0.23
Tangible Book Value	-93.17	-79.25	-35.01	-37.73	-53.58	-38.03
Tangible Book Value Per Share	-0.54	-0.46	-0.20	-0.22	-0.32	-0.23
Buildings	-	47.42	26.74	26.66	-	26.96
Machinery	-	84.64	71.03	69.94	-	59.23
Construction In Progress	-	29.65	26.98	9.17	-	5.2
Leasehold Improvements	-	2.89	2.89	2.89	-	2.89

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