Elegance Optical International Holdings Limited (HKG:0907)

HKG:0907 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	4.02	7.05	7.4	18.77	40.08	28.44
Trading Asset Securities	-	-	17.33	19.75	81.96	51.02
Cash & Short-Term Investments	4.02	7.05	24.74	38.52	122.03	79.46
Cash Growth	-83.49%	-71.48%	-35.78%	-68.44%	53.57%	284.96%
Accounts Receivable	6.21	4.08	6.42	10.2	14.16	8.34
Other Receivables	-	10.1	-	23.39	35.2	33.65
Receivables	6.21	14.18	6.42	33.59	49.36	53.11
Inventory	0.28	0.21	0.06	5.48	4.54	8.8
Prepaid Expenses	12.7	3.01	26.32	5	4.34	3.01
Other Current Assets	25.4	13.26	-	27.8	-	-
Total Current Assets	48.61	37.71	57.54	110.39	180.27	144.39
Property, Plant & Equipment	4.72	4.99	5.05	52.29	64.06	64.41
Long-Term Investments	17	17	29	41	93	91
Other Intangible Assets	-	-	-	-	-	10.25
Other Long-Term Assets	32.12	32.12	56.76	59.33	63.18	69.61
Total Assets	102.45	91.82	148.35	263.01	400.51	379.66
Accounts Payable	3.5	7.68	6.34	7.66	3.6	5.11
Accrued Expenses	-	10.1	14.79	16.22	12.08	11.92
Short-Term Debt	42.91	13.15	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	14.61	23.4	30.51
Current Portion of Leases	-	-	-	0.68	1.16	0.09
Current Income Taxes Payable	15.33	15.33	15.33	15.33	15.33	15.53
Current Unearned Revenue	1.44	1.44	1.91	2.6	3.38	7.28
Other Current Liabilities	34.04	25.09	21.92	37.56	48.08	61
Total Current Liabilities	97.22	72.78	60.29	94.65	107.02	131.44
Long-Term Debt	-	-	-	-	-	8.26
Long-Term Leases	-	-	-	18.98	18.88	16.99
Long-Term Deferred Tax Liabilities	1.13	1.13	1.17	2.07	2	2.35
Other Long-Term Liabilities	-	-	0.48	0.52	0.13	0.07
Total Liabilities	98.35	73.92	61.95	116.22	128.02	159.11
Common Stock	8.73	8.73	8.73	8.73	8.73	60.66
Additional Paid-In Capital	247.09	247.09	247.09	247.09	247.09	194.87
Retained Earnings	-407.46	-393.67	-334.31	-283.36	-106.29	-91.01
Comprehensive Income & Other	155.74	155.76	164.9	190.75	133.92	64.88
Total Common Equity	4.1	17.9	86.4	163.2	283.45	229.4
Minority Interest	-	-	-	-16.41	-10.95	-8.84
Shareholders' Equity	4.1	17.9	86.4	146.8	272.49	220.56
Total Liabilities & Equity	102.45	91.82	148.35	263.01	400.51	379.66
Total Debt	42.91	13.15	-	34.26	43.44	55.85
Net Cash (Debt)	-38.89	-6.09	24.74	4.26	78.6	23.61
Net Cash Growth	-	-	481.20%	-94.58%	232.85%	-
Net Cash Per Share	-0.04	-0.01	0.03	0.00	0.11	0.05
Filing Date Shares Outstanding	872.86	872.86	872.86	872.86	872.86	606.55
Total Common Shares Outstanding	872.86	872.86	872.86	872.86	872.86	606.55
Working Capital	-48.61	-35.07	-2.76	15.75	73.25	12.95
Book Value Per Share	0.00	0.02	0.10	0.19	0.32	0.38
Tangible Book Value	4.1	17.9	86.4	163.2	283.45	219.15
Tangible Book Value Per Share	0.00	0.02	0.10	0.19	0.32	0.36
Land	-	9.13	9.13	52.89	54.78	54.36
Machinery	-	19.04	20.44	31.04	30.38	29.98
Leasehold Improvements	-	3.82	3.88	16.09	15.61	14.19

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