Man Sang International Limited (HKG:0938)

Man Sang International 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	19.51	19.04	32.87	31.77	153.79	1,382
Short-Term Investments	16.4	19.27	11.53	14.43	22.95	10.96
Cash & Short-Term Investments	35.9	38.31	44.4	46.2	176.74	1,392
Cash Growth	-23.78%	-13.70%	-3.90%	-73.86%	-87.31%	703.99%
Accounts Receivable	31.2	25.12	33.26	19.87	15.15	5.81
Other Receivables	15.19	14.14	9.61	6.16	15.78	2.21
Receivables	46.39	39.26	42.88	26.04	30.93	8.02
Inventory	302.97	307.07	380.13	470.03	461.06	466.35
Prepaid Expenses	1.29	1.35	1.1	1.76	1.83	1.92
Other Current Assets	-	-	-	-	-	17.54
Total Current Assets	386.56	385.99	468.5	544.01	670.56	1,886
Property, Plant & Equipment	580.88	588.32	719.87	836.71	854.72	1,039
Long-Term Investments	-	-	-	2.74	11.24	8.1
Other Intangible Assets	1.63	1.62	1.65	1.71	1.69	1.02
Other Long-Term Assets	1,256	1,280	1,625	1,967	1,965	1,750
Total Assets	2,225	2,256	2,815	3,352	3,503	4,685
Accounts Payable	16.63	10.58	10.91	152.22	18.8	2.19
Accrued Expenses	95.67	98.16	84.54	2.42	84.43	74.51
Short-Term Debt	-	-	-	-	-	136.73
Current Portion of Long-Term Debt	1,461	1,382	123.05	47.71	20.64	17.69
Current Portion of Leases	0.05	0.34	2.26	2.07	3.16	5.83
Current Income Taxes Payable	151.67	144.38	151.18	160.12	154.91	141.19
Current Unearned Revenue	3.26	3.58	2.92	-	-	-
Other Current Liabilities	54.74	55.11	88.94	-	109.69	145.21
Total Current Liabilities	1,783	1,695	463.8	364.55	391.63	523.34
Long-Term Debt	1,540	1,480	2,728	2,755	2,888	3,719
Long-Term Leases	-	-	8.64	10.78	12.86	27.16
Long-Term Deferred Tax Liabilities	10.27	10.22	12.7	15.06	21.12	18.57
Other Long-Term Liabilities	-	-	-	17.17	-	-
Total Liabilities	3,333	3,185	3,213	3,162	3,314	4,288
Common Stock	323.6	323.6	323.6	323.6	221.1	190.62
Additional Paid-In Capital	757.77	757.77	757.77	757.77	532.27	446.24
Retained Earnings	-2,188	-2,007	-1,456	-972.6	-600.86	-79.04
Comprehensive Income & Other	-0.16	-1.38	-22.19	82.49	33.91	-161.02
Total Common Equity	-1,106	-927.36	-396.33	191.27	186.42	396.8
Minority Interest	-1.71	-1.05	-1.43	-1.11	2.71	-
Shareholders' Equity	-1,108	-928.41	-397.76	190.16	189.13	396.8
Total Liabilities & Equity	2,225	2,256	2,815	3,352	3,503	4,685
Total Debt	3,000	2,863	2,862	2,815	2,925	3,906
Net Cash (Debt)	-2,965	-2,824	-2,818	-2,769	-2,748	-2,514
Net Cash Per Share	-4.58	-4.36	-4.35	-5.14	-6.61	-6.59
Filing Date Shares Outstanding	647.2	647.2	647.2	647.2	442.2	381.23
Total Common Shares Outstanding	647.2	647.2	647.2	647.2	442.2	381.23
Working Capital	-1,396	-1,309	4.7	179.47	278.93	1,363
Book Value Per Share	-1.71	-1.43	-0.61	0.30	0.42	1.04
Tangible Book Value	-1,108	-928.98	-397.99	189.56	184.73	395.79
Tangible Book Value Per Share	-1.71	-1.44	-0.61	0.29	0.42	1.04
Land	-	8.53	9.74	11.55	11.55	11.79
Buildings	-	673.74	713	771.9	752.89	704.82
Machinery	-	67.52	71.21	73.02	67.3	60.09
Leasehold Improvements	-	-	14.59	14.59	14.59	13.63

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