Sheng Yuan Holdings Limited (HKG:0851)

Sheng Yuan Holdings 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	44.04	47.17	79.93	69.1	34.65
Short-Term Investments	56.96	3.42	-	-	-
Trading Asset Securities	14	15.25	15.94	0.27	0.02
Cash & Short-Term Investments	115	65.83	95.87	69.37	34.67
Cash Growth	74.68%	-31.33%	38.20%	100.08%	16.08%
Accounts Receivable	4.67	25.25	13.95	26.02	20.72
Other Receivables	0.71	0.39	5.34	3.8	0.6
Receivables	5.38	25.64	19.29	29.82	21.32
Prepaid Expenses	0.62	0.27	0.37	1.87	0.46
Other Current Assets	22.34	46.23	83.19	30.26	12.64
Total Current Assets	143.33	137.97	198.71	131.32	69.09
Property, Plant & Equipment	2.7	4.36	2.29	5.28	8.29
Long-Term Investments	-	-	11.99	19.8	-
Other Long-Term Assets	0.72	0.72	1.71	2.51	2.54
Total Assets	146.75	143.05	214.69	158.91	79.91
Accounts Payable	22.34	46.44	82.11	30.27	12.91
Accrued Expenses	1.7	3.12	3.42	2.49	1.87
Current Portion of Long-Term Debt	-	-	149.39	-	-
Current Portion of Leases	1.63	1.54	2.27	2.43	1.97
Current Income Taxes Payable	2.25	-	-	2.83	2.41
Current Unearned Revenue	0.45	0.62	0.51	0.45	0.74
Other Current Liabilities	0.79	4	14.15	9.08	1.09
Total Current Liabilities	29.16	55.72	251.84	47.55	20.98
Long-Term Debt	-	-	-	140.4	104.99
Long-Term Leases	1	2.63	-	2.27	4.7
Total Liabilities	30.16	58.35	251.84	190.22	130.67
Common Stock	88.2	88.2	38.2	190.99	190.99
Additional Paid-In Capital	587.59	587.59	473.16	320.37	320.37
Retained Earnings	-566.15	-598.04	-570.27	-564.47	-569.12
Comprehensive Income & Other	6.96	6.96	21.76	21.81	7
Total Common Equity	116.59	84.7	-37.16	-31.31	-50.76
Shareholders' Equity	116.59	84.7	-37.16	-31.31	-50.76
Total Liabilities & Equity	146.75	143.05	214.69	158.91	79.91
Total Debt	2.63	4.17	151.66	145.1	111.66
Net Cash (Debt)	112.37	61.66	-55.79	-75.73	-76.99
Net Cash Growth	82.23%	-	-	-	-
Net Cash Per Share	0.13	0.09	-0.15	-0.20	-0.20
Filing Date Shares Outstanding	881.97	881.97	381.97	381.97	381.97
Total Common Shares Outstanding	881.97	881.97	381.97	381.97	381.97
Working Capital	114.17	82.26	-53.14	83.77	48.11
Book Value Per Share	0.13	0.10	-0.10	-0.08	-0.13
Tangible Book Value	116.59	84.7	-37.16	-31.31	-50.76
Tangible Book Value Per Share	0.13	0.10	-0.10	-0.08	-0.13
Machinery	0.38	0.38	0.38	0.38	0.38
Leasehold Improvements	0.41	0.41	2.37	2.37	2.37

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