Value Partners Group Limited (HKG:0806)

Value Partners Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	922.36	1,559	1,666	1,666	1,974	2,201
Short-Term Investments	-	17.38	-	-	17.25	42.29
Trading Asset Securities	179.88	179.44	179.37	25.6	-	-
Cash & Short-Term Investments	1,102	1,756	1,846	1,692	1,992	2,243
Cash Growth	-39.00%	-4.88%	9.12%	-15.07%	-11.21%	4.53%
Accounts Receivable	46.93	56.33	67.13	190.06	1,635	179.43
Other Receivables	74.79	42.99	100.03	59.94	-	-
Receivables	121.71	99.31	167.16	250	1,635	179.43
Prepaid Expenses	23.32	26.25	22.69	30.08	44.04	47.29
Other Current Assets	27	26.97	-	-	-	395.55
Total Current Assets	1,274	1,908	2,036	1,972	3,671	2,865
Property, Plant & Equipment	188.2	202.39	197.35	238.4	208.56	235.49
Long-Term Investments	2,089	2,353	2,289	3,244	2,219	1,616
Other Intangible Assets	11.43	12.73	15.69	14.93	16.36	15.41
Long-Term Deferred Tax Assets	3.59	3.41	3.09	1.54	1.1	-
Other Long-Term Assets	194.85	198.37	207.1	199.41	183.65	180.16
Total Assets	3,761	4,678	4,748	5,670	6,299	4,913
Accrued Expenses	45.23	50.4	95.54	221.21	494.33	308.25
Current Portion of Long-Term Debt	1.15	1.17	76.05	-	86.5	-
Current Portion of Leases	13.31	14.45	19.52	19.77	12.46	28.06
Current Income Taxes Payable	-	-	-	-	170.77	40.64
Other Current Liabilities	35.23	962.55	43.9	44.93	64.75	43.13
Total Current Liabilities	94.91	1,029	235.02	285.91	828.81	420.08
Long-Term Debt	70.89	72.7	-	82.63	-	80.54
Long-Term Leases	24.31	31.7	9.66	25.88	0.78	12.34
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.41
Other Long-Term Liabilities	0.71	2.4	8.98	11.17	51.19	9.94
Total Liabilities	190.82	1,135	253.66	405.59	880.77	523.3
Common Stock	182.67	1,327	1,327	1,385	1,407	1,407
Retained Earnings	2,194	2,154	3,106	3,797	3,714	2,740
Comprehensive Income & Other	-817.22	62	61.12	83.13	296.59	242.44
Total Common Equity	3,570	3,543	4,494	5,265	5,418	4,389
Shareholders' Equity	3,570	3,543	4,494	5,265	5,418	4,389
Total Liabilities & Equity	3,761	4,678	4,748	5,670	6,299	4,913
Total Debt	109.65	120.03	105.24	128.28	99.73	120.93
Net Cash (Debt)	992.59	1,636	1,741	1,563	1,892	2,122
Net Cash Growth	-42.05%	-6.03%	11.34%	-17.37%	-10.85%	2.88%
Net Cash Per Share	0.54	0.90	0.95	0.84	1.02	1.14
Filing Date Shares Outstanding	1,827	1,827	1,827	1,850	1,855	1,855
Total Common Shares Outstanding	1,827	1,827	1,827	1,850	1,855	1,855
Working Capital	1,179	879.66	1,801	1,686	2,842	2,445
Book Value Per Share	1.95	1.94	2.46	2.85	2.92	2.37
Tangible Book Value	3,559	3,530	4,479	5,250	5,402	4,374
Tangible Book Value Per Share	1.95	1.93	2.45	2.84	2.91	2.36
Machinery	-	29.39	28.98	27.75	24.89	24.32
Leasehold Improvements	-	21.25	25.23	25.03	20.97	17.15

Source: S&P Capital IQ. Standard template. Financial Sources.