OSL Group Limited (HKG:0863)

OSL Group 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	635.26	218.66	1,009	954.52	413.49
Short-Term Investments	-	-	-	0.81	6.94
Cash & Short-Term Investments	635.26	218.66	1,009	955.33	420.42
Cash Growth	190.53%	-78.33%	5.63%	127.23%	114.25%
Accounts Receivable	5.27	3.42	38.9	134.92	27.18
Other Receivables	-	7.1	35.7	37.42	26.63
Receivables	5.27	10.52	74.59	192.62	53.82
Inventory	655.68	823.7	1,061	3,520	3,107
Prepaid Expenses	25.24	13.88	14.33	12.9	6.9
Other Current Assets	177.15	296.46	91.58	284.4	187.47
Total Current Assets	1,499	1,363	2,251	4,965	3,775
Property, Plant & Equipment	21.12	10.06	92.27	154.57	186.74
Long-Term Investments	48.8	29.85	72.95	44.03	-
Goodwill	-	-	10.51	11.4	10.99
Other Intangible Assets	288.75	37.65	62.28	78.62	41.56
Long-Term Deferred Tax Assets	-	-	7.41	5.4	4.41
Other Long-Term Assets	6.47	-	17.88	19.58	20.6
Total Assets	1,864	1,441	2,514	5,279	4,040
Accounts Payable	0.27	5.06	22.56	49.81	51.48
Accrued Expenses	69.29	0.15	5.58	3.51	3.62
Short-Term Debt	40.33	-	32.9	55.03	300.5
Current Portion of Long-Term Debt	-	-	-	64.07	186.37
Current Portion of Leases	11.74	17.35	42.37	43.49	38.11
Current Income Taxes Payable	0.1	0.14	6.03	6.67	7.55
Current Unearned Revenue	6.87	9.81	28.62	20.19	7.39
Other Current Liabilities	439.93	1,013	1,629	3,707	3,028
Total Current Liabilities	568.53	1,046	1,767	3,950	3,623
Long-Term Debt	-	-	-	-	79.45
Long-Term Leases	6.76	-	64.48	112.59	151.8
Long-Term Deferred Tax Liabilities	-	-	6.17	7.86	8.98
Other Long-Term Liabilities	4.09	-	16.9	17.26	16.57
Total Liabilities	579.37	1,046	1,855	4,088	3,879
Common Stock	6.26	4.39	4.39	4.23	3.37
Additional Paid-In Capital	-	2,266	2,257	2,088	764.33
Retained Earnings	-1,930	-1,968	-1,704	-1,163	-787.22
Comprehensive Income & Other	3,216	108.91	114.97	265.55	188.58
Total Common Equity	1,293	411.74	672.1	1,195	169.06
Minority Interest	-8.5	-16.65	-12.8	-3.37	-8.67
Shareholders' Equity	1,284	395.09	659.3	1,191	160.39
Total Liabilities & Equity	1,864	1,441	2,514	5,279	4,040
Total Debt	58.82	17.35	139.75	275.18	756.23
Net Cash (Debt)	576.44	201.31	869.41	680.15	-335.81
Net Cash Growth	186.35%	-76.84%	27.83%	-	-
Net Cash Per Share	0.93	0.46	2.05	1.72	-1.07
Filing Date Shares Outstanding	626.35	438.45	438.45	423.25	336.62
Total Common Shares Outstanding	626.35	438.45	438.45	423.25	336.62
Working Capital	930.07	317.53	483.55	1,015	152.9
Book Value Per Share	2.06	0.94	1.53	2.82	0.50
Tangible Book Value	1,004	374.1	599.31	1,104	116.51
Tangible Book Value Per Share	1.60	0.85	1.37	2.61	0.35
Machinery	-	18.38	21.44	21.36	20.94
Leasehold Improvements	-	26.82	39.28	51.28	39.73

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