Le Saunda Holdings Limited (HKG:0738)

Le Saunda Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Aug 31, 2024	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021	Feb 29, 2020
Cash & Equivalents	336.3	364.66	371.61	442.64	754.88	508.56
Short-Term Investments	31.7	33.12	38.07	37.24	40.29	43.07
Cash & Short-Term Investments	368	397.77	409.67	479.88	795.17	551.63
Cash Growth	-15.49%	-2.90%	-14.63%	-39.65%	44.15%	-13.28%
Accounts Receivable	27.17	29.97	38.01	44.93	54.95	50.55
Other Receivables	4.88	6.31	4.28	3.28	2.38	2.98
Receivables	32.05	36.28	42.29	48.21	57.33	53.53
Inventory	119	164.51	192.38	186.31	152.6	273.09
Other Current Assets	-	-	-	0.65	0.66	0.72
Total Current Assets	519.05	598.56	644.34	715.04	1,006	878.97
Property, Plant & Equipment	32.5	39.02	49.4	71.27	115.86	165.58
Long-Term Deferred Tax Assets	28.04	29.49	32.39	32.15	29.62	55.33
Other Long-Term Assets	75.86	77.02	76.32	69.62	3.85	5.78
Total Assets	655.46	744.08	802.45	888.09	1,155	1,106
Accounts Payable	13.71	18.63	12.01	22.41	20.35	11.44
Accrued Expenses	8.14	8.6	9.86	9.63	12.83	9.79
Short-Term Debt	-	-	-	20.2	-	-
Current Portion of Leases	11.66	13.55	22.74	22.39	16.18	17.64
Current Income Taxes Payable	1.42	1.68	1.45	2.97	0.48	1.5
Current Unearned Revenue	16.52	15.91	13.4	10.55	10.15	8.56
Other Current Liabilities	41.82	42.68	46.48	40.88	52.22	55.56
Total Current Liabilities	93.27	101.05	105.94	129.02	112.21	104.48
Long-Term Leases	4.17	6.91	14.56	24.93	10.72	14.72
Long-Term Deferred Tax Liabilities	17.44	18.02	18.31	28.8	24.2	24.76
Total Liabilities	114.88	125.97	138.81	182.75	147.13	143.96
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	421.36	491.57	546.86	577.46	866.17	791.22
Comprehensive Income & Other	-35.57	-29.83	-43.38	-33.48	-20.53	8.17
Total Common Equity	537.83	613.78	655.53	696.01	997.68	951.43
Minority Interest	2.75	4.33	8.11	9.33	10.27	10.27
Shareholders' Equity	540.58	618.11	663.64	705.34	1,008	961.7
Total Liabilities & Equity	655.46	744.08	802.45	888.09	1,155	1,106
Total Debt	15.84	20.46	37.3	67.51	26.91	32.36
Net Cash (Debt)	352.16	377.31	372.37	412.37	768.26	519.27
Net Cash Growth	-13.01%	1.33%	-9.70%	-46.33%	47.95%	-18.36%
Net Cash Per Share	0.50	0.53	0.53	0.58	1.09	0.74
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	425.79	497.51	538.4	586.02	893.54	774.49
Book Value Per Share	0.76	0.87	0.93	0.99	1.41	1.35
Tangible Book Value	537.83	613.78	655.53	696.01	997.68	951.43
Tangible Book Value Per Share	0.76	0.87	0.93	0.99	1.41	1.35
Land	-	7.56	18.59	17.96	85.78	155.13
Machinery	-	25.55	24.69	22.62	50.88	113.95
Leasehold Improvements	-	263.38	266.42	258.04	183.56	189.07

Updated Nov 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.