Emperor Watch & Jewellery Limited (HKG:0887)

Emperor Watch & Jewellery 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	688.72	458.75	466.19	556.34	405.11	239.91
Short-Term Investments	44.43	160.9	198.2	-	-	-
Cash & Short-Term Investments	733.15	619.65	664.39	556.34	405.11	239.91
Cash Growth	-13.02%	-6.73%	19.42%	37.33%	68.86%	-61.75%
Accounts Receivable	43.2	73.44	51.86	54	62.61	50.03
Other Receivables	65.89	74.29	77.51	99.16	71.38	78.75
Receivables	109.09	147.73	129.36	153.17	133.98	128.78
Inventory	3,137	3,060	2,703	2,711	3,030	3,148
Other Current Assets	1.09	31.5	8.73	15.37	16.3	22.38
Total Current Assets	3,981	3,859	3,506	3,436	3,585	3,539
Property, Plant & Equipment	1,857	1,755	1,791	1,823	2,083	2,416
Long-Term Deferred Tax Assets	-	-	-	5.1	10.9	13.09
Other Long-Term Assets	104.58	94.34	85.02	86.27	94.27	118.26
Total Assets	5,942	5,708	5,382	5,350	5,773	6,087
Accounts Payable	59.63	122.06	51.36	51.39	45.24	44.36
Accrued Expenses	37.2	39.6	34.01	28.54	14.22	6.12
Current Portion of Long-Term Debt	-	-	-	165.45	638.69	172.9
Current Portion of Leases	226.72	177.5	200.84	160.34	227.16	286.33
Current Income Taxes Payable	86.78	65.31	50.74	36.46	22.18	65.68
Current Unearned Revenue	20.87	13	13.38	18.65	9.88	11.96
Other Current Liabilities	94.34	113.62	83.14	74.53	69.9	71.96
Total Current Liabilities	525.55	531.09	433.47	535.37	1,027	659.3
Long-Term Debt	-	-	-	-	-	618.03
Long-Term Leases	225.86	127.13	99.26	91.11	193.69	332.97
Long-Term Deferred Tax Liabilities	3.53	3.46	4.04	2.99	3.36	3.27
Total Liabilities	754.94	661.68	536.77	629.47	1,224	1,614
Common Stock	3,484	3,484	3,484	3,484	3,484	3,484
Retained Earnings	2,140	1,993	1,787	1,615	1,458	1,424
Comprehensive Income & Other	-437.12	-430.6	-426.56	-378.2	-392.63	-434.73
Shareholders' Equity	5,187	5,047	4,845	4,721	4,549	4,473
Total Liabilities & Equity	5,942	5,708	5,382	5,350	5,773	6,087
Total Debt	452.58	304.63	300.1	416.91	1,060	1,410
Net Cash (Debt)	280.57	315.02	364.29	139.44	-654.43	-1,170
Net Cash Growth	-51.56%	-13.53%	161.26%	-	-	-
Net Cash Per Share	0.04	0.05	0.05	0.02	-0.10	-0.17
Filing Date Shares Outstanding	6,779	6,779	6,779	6,779	6,779	6,779
Total Common Shares Outstanding	6,779	6,779	6,779	6,779	6,779	6,779
Working Capital	3,455	3,328	3,072	2,900	2,558	2,880
Book Value Per Share	0.77	0.74	0.71	0.70	0.67	0.66
Tangible Book Value	5,187	5,047	4,845	4,721	4,549	4,473
Tangible Book Value Per Share	0.77	0.74	0.71	0.70	0.67	0.66
Land	-	1,800	1,800	-	1,800	1,800
Buildings	-	-	-	1,800	-	-
Machinery	-	148.39	134.83	130.04	126.06	122.91
Leasehold Improvements	-	341.53	268.72	331.36	331.05	371.08

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