OSL Group Limited (HKG: 0863)

OSL 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	763.68	218.66	1,009	954.52	413.49	191.85
Short-Term Investments	-	-	-	0.81	6.94	4.38
Cash & Short-Term Investments	763.68	218.66	1,009	955.33	420.42	196.23
Cash Growth	62.16%	-78.33%	5.63%	127.23%	114.25%	-35.43%
Accounts Receivable	32.04	3.42	38.9	134.92	27.18	62.48
Other Receivables	-	7.1	35.7	37.42	26.63	22.33
Receivables	32.04	10.52	74.59	192.62	53.82	84.81
Inventory	438.01	823.7	1,061	3,520	3,107	446.56
Prepaid Expenses	36.95	13.88	14.33	12.9	6.9	8.23
Other Current Assets	538.79	296.46	91.58	284.4	187.47	9.59
Total Current Assets	1,809	1,363	2,251	4,965	3,775	745.43
Property, Plant & Equipment	31.34	10.06	92.27	154.57	186.74	205.36
Long-Term Investments	35.84	29.85	72.95	44.03	-	-
Goodwill	-	-	10.51	11.4	10.99	9.28
Other Intangible Assets	32.94	37.65	62.28	78.62	41.56	41.6
Long-Term Deferred Tax Assets	-	-	7.41	5.4	4.41	3.29
Other Long-Term Assets	5.15	-	17.88	19.58	20.6	139.71
Total Assets	1,915	1,441	2,514	5,279	4,040	1,145
Accounts Payable	1.85	5.06	22.56	49.81	51.48	41.24
Accrued Expenses	37	0.15	5.58	3.51	3.62	13
Short-Term Debt	-	-	32.9	55.03	300.5	26.13
Current Portion of Long-Term Debt	-	-	-	64.07	186.37	62.72
Current Portion of Leases	12.29	17.35	42.37	43.49	38.11	29.81
Current Income Taxes Payable	0.2	0.14	6.03	6.67	7.55	3.56
Current Unearned Revenue	11.69	9.81	28.62	20.19	7.39	2.56
Other Current Liabilities	732.63	1,013	1,629	3,707	3,028	550.59
Total Current Liabilities	795.65	1,046	1,767	3,950	3,623	729.61
Long-Term Debt	-	-	-	-	79.45	262.9
Long-Term Leases	18.37	-	64.48	112.59	151.8	166.74
Long-Term Deferred Tax Liabilities	-	-	6.17	7.86	8.98	9.5
Other Long-Term Liabilities	6.08	-	16.9	17.26	16.57	42.2
Total Liabilities	820.1	1,046	1,855	4,088	3,879	1,211
Common Stock	6.26	4.39	4.39	4.23	3.37	2.33
Additional Paid-In Capital	2,982	2,266	2,257	2,088	764.33	317.23
Retained Earnings	-1,986	-1,968	-1,704	-1,163	-787.22	-446.56
Comprehensive Income & Other	111.68	108.91	114.97	265.55	188.58	57.75
Total Common Equity	1,114	411.74	672.1	1,195	169.06	-69.25
Minority Interest	-19.19	-16.65	-12.8	-3.37	-8.67	2.97
Shareholders' Equity	1,095	395.09	659.3	1,191	160.39	-66.28
Total Liabilities & Equity	1,915	1,441	2,514	5,279	4,040	1,145
Total Debt	30.65	17.35	139.75	275.18	756.23	548.29
Net Cash (Debt)	733.02	201.31	869.41	680.15	-335.81	-352.06
Net Cash Growth	99.27%	-76.85%	27.83%	-	-	-
Net Cash Per Share	1.40	0.46	2.05	1.72	-1.07	-1.33
Filing Date Shares Outstanding	626.35	438.45	438.45	423.25	336.62	284.48
Total Common Shares Outstanding	626.35	438.45	438.45	423.25	336.62	284.48
Working Capital	1,014	317.53	483.55	1,015	152.9	15.81
Book Value Per Share	1.78	0.94	1.53	2.82	0.50	-0.24
Tangible Book Value	1,081	374.1	599.31	1,104	116.51	-120.13
Tangible Book Value Per Share	1.73	0.85	1.37	2.61	0.35	-0.42
Machinery	-	18.38	21.44	21.36	20.94	16.89
Construction In Progress	-	-	-	-	-	1.04
Leasehold Improvements	-	26.82	39.28	51.28	39.73	35

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