Hi Sun Technology (China) Limited (HKG:0818)

Hi Sun Technology (China) Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,011	3,482	3,538	3,255	3,747
Short-Term Investments	336.95	170.85	69.65	85.95	52.5
Trading Asset Securities	0.88	226.89	0.98	1.1	1.04
Cash & Short-Term Investments	3,349	3,880	3,608	3,342	3,801
Cash Growth	-13.68%	7.53%	7.98%	-12.09%	0.88%
Accounts Receivable	192	182.06	175.62	168.41	293.85
Other Receivables	16.58	5.94	18.62	49.23	99.12
Receivables	1,994	1,725	2,842	2,446	1,436
Inventory	0.87	19.47	18.73	18.43	121.45
Prepaid Expenses	27.28	24.35	41.36	28.56	29.27
Restricted Cash	2,594	3,542	1,065	765.46	880.55
Other Current Assets	-	-	1.47	425.94	0.08
Total Current Assets	7,965	9,191	7,577	7,026	6,268
Property, Plant & Equipment	100.81	147.22	202.49	324.92	468.97
Long-Term Investments	3,776	3,689	3,646	3,433	2,947
Goodwill	-	-	12.82	13.9	-
Other Intangible Assets	8.3	2.83	12.92	11.91	11.23
Long-Term Deferred Tax Assets	-	-	-	-	0.02
Other Long-Term Assets	8.4	2.58	4.75	8.65	21.66
Total Assets	11,859	13,032	11,455	10,819	9,717
Accounts Payable	3,055	4,193	1,613	1,136	1,399
Accrued Expenses	223.91	256.21	234.41	266.72	302.64
Short-Term Debt	82.13	42.69	320.81	2.45	-
Current Portion of Leases	20.89	21.94	17.87	20.8	25.34
Current Income Taxes Payable	37.33	42.14	110.5	92.86	51.19
Current Unearned Revenue	27.38	24.02	43.68	77.24	27.93
Other Current Liabilities	673.47	652.51	1,547	1,613	683.42
Total Current Liabilities	4,120	5,232	3,887	3,209	2,490
Long-Term Leases	14.98	21.55	11.96	10.78	28.14
Long-Term Unearned Revenue	0.69	-	-	-	-
Long-Term Deferred Tax Liabilities	-	0.02	2.44	2.97	0.37
Other Long-Term Liabilities	-	-	-	104.87	831.21
Total Liabilities	4,136	5,254	3,901	3,328	3,350
Common Stock	6.94	6.94	6.94	6.94	6.94
Additional Paid-In Capital	1,232	1,232	1,232	1,232	1,232
Retained Earnings	8,779	8,622	8,173	7,234	3,712
Treasury Stock	-16.66	-9.83	-30	-	-
Comprehensive Income & Other	-2,870	-2,659	-2,763	-2,049	591.4
Total Common Equity	7,131	7,191	6,619	6,423	5,542
Minority Interest	591.69	587.08	935.69	1,068	825.44
Shareholders' Equity	7,723	7,778	7,554	7,491	6,368
Total Liabilities & Equity	11,859	13,032	11,455	10,819	9,717
Total Debt	118	86.17	350.64	34.02	53.48
Net Cash (Debt)	3,231	3,794	3,257	3,308	3,748
Net Cash Growth	-14.83%	16.46%	-1.51%	-11.74%	1.20%
Net Cash Per Share	1.17	1.38	1.18	1.19	1.35
Filing Date Shares Outstanding	2,758	2,758	2,745	2,777	2,777
Total Common Shares Outstanding	2,758	2,758	2,745	2,777	2,777
Working Capital	3,845	3,958	3,690	3,817	3,778
Book Value Per Share	2.59	2.61	2.41	2.31	2.00
Tangible Book Value	7,123	7,188	6,593	6,397	5,531
Tangible Book Value Per Share	2.58	2.61	2.40	2.30	1.99
Buildings	4.7	37.96	39.02	42.17	40.49
Machinery	864.35	936.04	941.15	986.68	875.3
Leasehold Improvements	25.46	27.38	27.94	28.38	27.53

Updated Mar 20, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.