China Water Affairs Group Limited (HKG: 0855)

China Water Affairs Group Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	4,690	4,805	6,985	6,023	3,901	5,641
Trading Asset Securities	460.79	491.67	653.32	1,149	1,035	292.14
Accounts Receivable	5,340	4,357	3,436	2,441	1,551	1,621
Other Receivables	774.98	2,586	2,419	2,022	1,700	1,268
Inventory	2,843	2,916	3,020	3,574	3,481	2,888
Prepaid Expenses	3,018	488.64	424.1	402.34	294.7	257.96
Loans Receivable Current	-	485.45	435.22	381.37	398.32	358.65
Other Current Assets	342.6	745.4	514.26	506.35	515.12	963.24
Total Current Assets	17,469	16,876	17,886	16,499	12,877	13,289
Property, Plant & Equipment	5,085	4,811	4,641	4,739	4,155	3,522
Goodwill	1,382	1,371	1,419	1,476	1,409	1,320
Other Intangible Assets	33,476	31,847	29,123	26,504	21,655	17,558
Long-Term Investments	2,569	2,278	2,621	2,878	2,648	2,354
Long-Term Accounts Receivable	2,198	1,798	1,358	1,306	1,050	670.55
Other Long-Term Assets	4,141	4,262	4,115	3,662	3,245	3,190
Total Assets	66,320	63,242	61,164	57,064	47,038	41,903
Accounts Payable	7,108	6,849	5,404	4,674	3,760	3,107
Accrued Expenses	3,151	363.28	472.61	494.42	448.37	433.43
Short-Term Debt	-	18.68	19.77	23.76	20	520.43
Current Portion of Long-Term Debt	7,352	7,101	8,156	8,009	5,515	3,856
Current Unearned Revenue	986.52	1,166	1,499	1,331	1,173	952.19
Current Portion of Leases	48.82	38.61	37.98	36.81	30.53	30.97
Current Income Taxes Payable	3,222	2,984	3,027	2,597	1,975	1,433
Other Current Liabilities	-	2,226	2,562	2,083	1,626	2,004
Total Current Liabilities	21,869	20,747	21,178	19,248	14,547	12,336
Long-Term Debt	19,385	18,697	16,686	15,130	13,559	13,711
Long-Term Leases	439.97	332.31	343.12	338.1	329.05	335.38
Long-Term Unearned Revenue	446.97	445.27	515.05	550.74	553.26	478.67
Long-Term Deferred Tax Liabilities	1,610	1,567	1,270	1,314	1,099	943.42
Total Liabilities	43,751	41,790	39,992	36,582	30,088	27,804
Common Stock	16.32	16.32	16.32	16.32	15.85	16.04
Additional Paid-In Capital	-	314.09	314.09	314.09	32.37	147.2
Retained Earnings	-	13,836	12,808	11,506	10,135	8,937
Comprehensive Income & Other	13,494	-1,379	-145.29	1,133	329.31	-592.71
Total Common Equity	13,510	12,787	12,993	12,969	10,513	8,508
Minority Interest	9,058	8,666	8,179	7,514	6,437	5,591
Shareholders' Equity	22,569	21,453	21,172	20,483	16,950	14,099
Total Liabilities & Equity	66,320	63,242	61,164	57,064	47,038	41,903
Total Debt	27,226	26,188	25,243	23,537	19,453	18,454
Net Cash (Debt)	-22,076	-20,892	-17,604	-16,365	-14,517	-12,521
Net Cash Per Share	-13.52	-12.80	-10.78	-10.03	-8.89	-7.80
Filing Date Shares Outstanding	1,632	1,632	1,632	1,632	1,585	1,604
Total Common Shares Outstanding	1,632	1,632	1,632	1,632	1,585	1,604
Working Capital	-4,400	-3,872	-3,292	-2,749	-1,670	952.68
Book Value Per Share	8.28	7.83	7.96	7.95	6.63	5.30
Tangible Book Value	-21,347	-20,431	-17,549	-15,011	-12,552	-10,370
Tangible Book Value Per Share	-13.08	-12.52	-10.75	-9.20	-7.92	-6.47
Buildings	-	2,137	2,171	2,159	1,901	809.46
Machinery	-	1,380	1,351	1,319	1,057	747.08
Construction In Progress	-	723.88	531.34	489.43	363.98	1,050

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