Viva Goods Company Limited (HKG: 0933)

Viva Goods Company 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	1,421	1,281	2,975	2,530	1,857	649.26
Short-Term Investments	-	-	3.96	4.28	82.14	6.07
Trading Asset Securities	-	-	-	587.13	271.87	-
Cash & Short-Term Investments	1,421	1,281	2,979	3,121	2,211	655.33
Cash Growth	-4.18%	-56.99%	-4.56%	41.13%	237.46%	70.74%
Accounts Receivable	819.11	766.82	859.48	98	82.89	199.62
Other Receivables	-	-	2.83	-	-	-
Receivables	819.11	766.82	862.31	98	82.89	199.62
Inventory	2,972	3,321	4,061	281.28	183.86	292.36
Prepaid Expenses	634.88	577.13	681.27	160.03	85.41	44.17
Restricted Cash	8.65	2.26	2.64	3.18	3.63	3.34
Other Current Assets	14.43	17.67	89.2	184.73	307.52	-
Total Current Assets	5,870	5,967	8,675	3,848	2,875	1,195
Property, Plant & Equipment	2,590	2,628	2,736	536.07	573.4	250.44
Long-Term Investments	4,292	4,136	4,160	4,124	3,032	2,940
Goodwill	-	43.61	44.73	81.52	79.36	206.74
Other Intangible Assets	729.96	698.49	549.67	185.35	209.22	216.95
Long-Term Deferred Tax Assets	554.93	450.67	120.13	26.4	24.38	23.7
Other Long-Term Assets	714.6	794.31	1,186	308.15	57.19	34.18
Total Assets	14,752	14,718	17,472	9,110	6,850	4,867
Accounts Payable	1,382	1,563	2,106	245.17	112.49	57.87
Accrued Expenses	574.85	769.53	642.7	136.07	122.61	50.79
Short-Term Debt	0.13	22.04	55.93	-	-	-
Current Portion of Long-Term Debt	300	-	-	-	-	-
Current Portion of Leases	519.22	566.2	519.2	123.69	135.31	15.36
Current Income Taxes Payable	62.4	43.59	67.64	13.32	13.61	15.5
Current Unearned Revenue	117.13	117.4	129.57	105.16	109.21	70.34
Other Current Liabilities	666.47	721.48	907.62	272.91	201.63	117.69
Total Current Liabilities	3,623	3,803	4,428	896.32	694.86	327.55
Long-Term Debt	616.99	165.16	288.2	-	1,256	1,256
Long-Term Leases	1,352	1,381	1,438	362.63	273.48	169.28
Long-Term Unearned Revenue	-	5.23	5.73	6.56	7.71	1.87
Long-Term Deferred Tax Liabilities	95.3	99.23	96.66	87.74	80.67	49.54
Other Long-Term Liabilities	89.6	91.82	124.85	2.47	5.9	2.73
Total Liabilities	5,873	5,661	6,474	1,356	2,319	1,807
Common Stock	486.19	486.11	484.02	481.06	474.82	443.22
Additional Paid-In Capital	1,072	1,162	1,128	1,081	2,419	2,543
Retained Earnings	5,830	5,716	5,744	4,891	319.82	-890.41
Comprehensive Income & Other	261	354.56	636.84	1,163	1,116	925.03
Total Common Equity	7,649	7,719	7,993	7,616	4,329	3,021
Minority Interest	1,230	1,337	3,005	138.17	201.93	38.3
Shareholders' Equity	8,879	9,056	10,998	7,754	4,531	3,060
Total Liabilities & Equity	14,752	14,718	17,472	9,110	6,850	4,867
Total Debt	2,789	2,135	2,301	486.32	1,665	1,441
Net Cash (Debt)	-1,368	-853.55	677.34	2,635	546.67	-785.31
Net Cash Growth	-	-	-74.29%	381.97%	-	-
Net Cash Per Share	-0.12	-0.07	0.06	0.23	0.05	-0.07
Filing Date Shares Outstanding	9,724	9,722	9,680	9,621	9,496	8,864
Total Common Shares Outstanding	9,724	9,722	9,680	9,621	9,496	8,864
Working Capital	2,247	2,163	4,247	2,952	2,180	867.28
Book Value Per Share	0.70	0.71	0.74	0.71	0.36	0.21
Tangible Book Value	6,919	6,977	7,399	7,349	4,041	2,598
Tangible Book Value Per Share	0.63	0.63	0.68	0.68	0.33	0.16
Land	-	1,080	761.69	-	-	-
Buildings	-	-	-	-	11.85	11.11
Machinery	-	296.78	296.9	127.94	103.26	76.97
Leasehold Improvements	-	624.31	531.42	113.26	53.22	54.28

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