Theme International Holdings Limited (HKG: 0990)

Theme International Holdings 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	6,029	5,310	4,031	1,865	720.16	813.74
Short-Term Investments	87.63	56.03	42.87	73.75	44.76	25.79
Trading Asset Securities	-	496.39	70.36	15.64	2.57	-
Cash & Short-Term Investments	6,116	5,863	4,144	1,954	767.49	839.53
Cash Growth	-1.56%	41.48%	112.06%	154.61%	-8.58%	158.11%
Accounts Receivable	5,333	5,152	5,085	4,179	2,192	1,544
Other Receivables	71.33	91.79	91.89	29.42	4.54	97.68
Receivables	5,404	5,243	5,177	4,208	2,196	1,642
Inventory	1,900	2,254	2,340	1,242	766.57	2,079
Prepaid Expenses	20.53	14.82	2.09	2.96	17.46	63.62
Other Current Assets	2,010	2,069	1,143	1,197	235.77	72.19
Total Current Assets	15,451	15,443	12,807	8,604	3,983	4,696
Property, Plant & Equipment	195.53	211.54	224.7	223.05	27.04	38.06
Long-Term Investments	2,091	638.12	545.04	257.56	-	-
Goodwill	37.95	37.95	37.95	0.92	-	-
Long-Term Accounts Receivable	-	-	-	9.6	1	-
Long-Term Deferred Tax Assets	-	0.14	2.42	0.3	-	-
Total Assets	17,776	16,331	13,617	9,095	4,011	4,734
Accounts Payable	3,382	2,424	1,732	732.55	498.14	1,294
Accrued Expenses	101.57	208.98	511.1	114.41	34.3	49.84
Short-Term Debt	340.51	-	160.1	38.66	-	625.27
Current Portion of Long-Term Debt	1.23	1.26	1.11	-	-	-
Current Portion of Leases	7.83	13.59	9.59	8.93	9.44	9.02
Current Income Taxes Payable	98.6	113.26	72.75	63.72	51.68	45.76
Current Unearned Revenue	813.58	176.85	53.47	381.36	161.21	258.97
Other Current Liabilities	5,750	6,098	5,131	3,415	1,407	1,120
Total Current Liabilities	10,495	9,036	7,671	4,755	2,162	3,403
Long-Term Debt	2.37	3.08	4.36	-	-	-
Long-Term Leases	9.36	10.05	16.53	0.51	7.94	17.24
Long-Term Deferred Tax Liabilities	13.48	12.36	15.82	10.62	-	-
Total Liabilities	10,520	9,061	7,708	4,766	2,170	3,420
Common Stock	33.68	33.68	33.68	33.68	29.6	29.6
Additional Paid-In Capital	1,878	1,878	1,878	1,878	1,074	1,074
Retained Earnings	3,997	3,972	2,771	1,564	566.25	120.27
Comprehensive Income & Other	256.63	315.18	-97.87	9.93	-0.27	-1.58
Total Common Equity	6,165	6,198	4,584	3,485	1,670	1,223
Minority Interest	1,090	1,071	1,324	843.85	171.64	91.65
Shareholders' Equity	7,255	7,270	5,909	4,329	1,841	1,314
Total Liabilities & Equity	17,776	16,331	13,617	9,095	4,011	4,734
Total Debt	361.3	27.98	191.68	48.1	17.38	651.53
Net Cash (Debt)	5,755	5,835	3,952	1,906	750.11	188
Net Cash Growth	-6.84%	47.63%	107.35%	154.10%	298.99%	88.76%
Net Cash Per Share	0.43	0.43	0.29	0.15	0.06	0.02
Filing Date Shares Outstanding	13,471	13,471	13,471	13,471	11,841	11,841
Total Common Shares Outstanding	13,471	13,471	13,471	13,471	11,841	11,841
Working Capital	4,956	6,408	5,136	3,849	1,821	1,293
Book Value Per Share	0.46	0.46	0.34	0.26	0.14	0.10
Tangible Book Value	6,127	6,161	4,547	3,485	1,670	1,223
Tangible Book Value Per Share	0.45	0.46	0.34	0.26	0.14	0.10
Buildings	-	116.66	119.28	126.36	-	-
Machinery	-	78.7	71.77	67.46	6.06	5.47
Construction In Progress	-	6.55	3.31	4.26	-	-
Leasehold Improvements	-	14	14	14	14	11.86

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