Le Saunda Holdings Limited (HKG:0738)

Le Saunda Holdings Balance Sheet

Financials in millions CNY. Fiscal year is March - February.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Cash & Equivalents	308.99	327.91	364.66	371.61	442.64	754.88
Short-Term Investments	18.68	31.51	33.12	38.07	37.24	40.29
Cash & Short-Term Investments	327.67	359.42	397.77	409.67	479.88	795.17
Cash Growth	-10.96%	-9.64%	-2.90%	-14.63%	-39.65%	44.15%
Accounts Receivable	13.36	19.94	29.97	38.01	44.93	54.95
Other Receivables	3.39	3.41	6.31	4.28	3.28	2.38
Receivables	16.74	23.35	36.28	42.29	48.21	57.33
Inventory	78.15	76.13	164.51	192.38	186.31	152.6
Other Current Assets	-	-	-	-	0.65	0.66
Total Current Assets	422.56	458.9	598.56	644.34	715.04	1,006
Property, Plant & Equipment	22.99	24.29	39.02	49.4	71.27	115.86
Long-Term Deferred Tax Assets	13.97	22.41	29.49	32.39	32.15	29.62
Other Long-Term Assets	66.64	68.65	77.02	76.32	69.62	3.85
Total Assets	526.15	574.25	744.08	802.45	888.09	1,155
Accounts Payable	13.66	9.15	18.63	12.01	22.41	20.35
Accrued Expenses	6.45	7.92	8.6	9.86	9.63	12.83
Short-Term Debt	-	-	-	-	20.2	-
Current Portion of Leases	5	6.78	13.55	22.74	22.39	16.18
Current Income Taxes Payable	1.41	1.51	1.68	1.45	2.97	0.48
Current Unearned Revenue	0.83	1.7	15.91	13.4	10.55	10.15
Other Current Liabilities	39.91	49.99	42.68	46.48	40.88	52.22
Total Current Liabilities	67.26	77.05	101.05	105.94	129.02	112.21
Long-Term Leases	1.51	0.97	6.91	14.56	24.93	10.72
Long-Term Deferred Tax Liabilities	12.61	12.82	18.02	18.31	28.8	24.2
Total Liabilities	81.38	90.84	125.97	138.81	182.75	147.13
Common Stock	59.98	59.98	59.98	59.98	59.98	59.98
Additional Paid-In Capital	92.06	92.06	92.06	92.06	92.06	92.06
Retained Earnings	327.27	358.63	491.57	546.86	577.46	866.17
Comprehensive Income & Other	-34.53	-27.26	-29.83	-43.38	-33.48	-20.53
Total Common Equity	444.77	483.41	613.78	655.53	696.01	997.68
Minority Interest	-	-	4.33	8.11	9.33	10.27
Shareholders' Equity	444.77	483.41	618.11	663.64	705.34	1,008
Total Liabilities & Equity	526.15	574.25	744.08	802.45	888.09	1,155
Total Debt	6.51	7.75	20.46	37.3	67.51	26.91
Net Cash (Debt)	321.17	351.67	377.31	372.37	412.37	768.26
Net Cash Growth	-8.80%	-6.79%	1.33%	-9.70%	-46.33%	47.95%
Net Cash Per Share	0.45	0.50	0.53	0.53	0.58	1.09
Filing Date Shares Outstanding	705.9	705.9	705.9	705.9	705.9	705.9
Total Common Shares Outstanding	705.9	705.9	705.9	705.9	705.9	705.9
Working Capital	355.31	381.85	497.51	538.4	586.02	893.54
Book Value Per Share	0.63	0.68	0.87	0.93	0.99	1.41
Tangible Book Value	444.77	483.41	613.78	655.53	696.01	997.68
Tangible Book Value Per Share	0.63	0.68	0.87	0.93	0.99	1.41
Land	-	-	-	18.59	17.96	85.78
Buildings	-	7.7	7.56	-	-	-
Machinery	-	15.09	25.55	24.69	22.62	50.88
Leasehold Improvements	-	25.43	263.38	266.42	258.04	183.56

Updated Aug 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.