Universe Entertainment and Culture Group Company Limited (HKG:1046)

HKG:1046 Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	114.45	132.32	80.85	211.85	375.92	106.95
Short-Term Investments	-	-	-	-	-	108.64
Trading Asset Securities	1.35	1.35	1.35	7.54	76.87	3.3
Cash & Short-Term Investments	115.8	133.67	82.2	219.39	452.8	218.89
Cash Growth	-34.42%	62.61%	-62.53%	-51.55%	106.86%	17.10%
Accounts Receivable	64.96	28.9	49.86	23.6	109.29	73.11
Other Receivables	-	18.14	37.46	13.62	14.1	13.12
Receivables	64.96	47.22	87.91	38.45	126.67	93.45
Inventory	1.74	2.72	4.82	6.77	9.84	10.96
Prepaid Expenses	-	0.76	1.65	1.49	1.94	1.88
Restricted Cash	-	-	-	0.13	0.79	0.78
Other Current Assets	33.72	12.53	4.71	4.9	4.46	6.07
Total Current Assets	216.22	196.91	181.3	271.12	596.5	332.03
Property, Plant & Equipment	35.28	38.47	35.98	35.68	17.13	17.27
Long-Term Investments	0.77	1.88	1.88	1.88	2.22	1.67
Other Intangible Assets	184.07	411.17	609.75	655.08	280.29	224
Long-Term Deferred Tax Assets	0.57	0.51	0.53	0.5	0.47	0.27
Other Long-Term Assets	89.56	88.47	122.13	108.74	154.98	108.55
Total Assets	526.48	737.41	951.57	1,073	1,052	683.79
Accounts Payable	11.21	11.1	16.32	24.83	50.2	19.3
Accrued Expenses	-	43.9	29.24	31.86	94.63	82.5
Current Portion of Leases	3.51	5.06	6.77	7.8	12.28	9.86
Current Income Taxes Payable	10.18	7.83	7.34	12.33	38.16	5.96
Current Unearned Revenue	167.13	305.09	500.85	491.62	183.86	97.4
Other Current Liabilities	102.38	55.89	53.13	71.73	157.92	108.18
Total Current Liabilities	294.4	428.86	613.64	640.16	537.05	323.2
Long-Term Leases	4.32	6.08	3.66	5.46	9.15	5.61
Long-Term Deferred Tax Liabilities	0.14	0.08	0.11	0.14	0.1	0.08
Total Liabilities	298.86	435.02	617.41	645.76	546.31	328.9
Common Stock	9.07	9.07	9.07	9.07	9.07	9.07
Additional Paid-In Capital	520.37	520.37	520.37	520.37	520.37	520.37
Retained Earnings	-356.06	-281.78	-251.34	-158.59	-82.03	-236.38
Comprehensive Income & Other	59.11	59.17	60.61	60.78	60.9	62.64
Total Common Equity	232.49	306.82	338.71	431.64	508.31	355.7
Minority Interest	-4.87	-4.44	-4.56	-4.41	-2.84	-0.8
Shareholders' Equity	227.61	302.39	334.16	427.23	505.47	354.89
Total Liabilities & Equity	526.48	737.41	951.57	1,073	1,052	683.79
Total Debt	7.83	11.14	10.42	13.26	21.43	15.48
Net Cash (Debt)	107.97	122.53	71.78	206.13	431.36	203.41
Net Cash Growth	-36.28%	70.70%	-65.18%	-52.22%	112.06%	8.83%
Net Cash Per Share	0.12	0.14	0.08	0.23	0.48	0.22
Filing Date Shares Outstanding	906.63	906.63	906.63	906.63	906.63	906.63
Total Common Shares Outstanding	906.63	906.63	906.63	906.63	906.63	906.63
Working Capital	-78.18	-231.96	-432.34	-369.05	59.45	8.83
Book Value Per Share	0.26	0.34	0.37	0.48	0.56	0.39
Tangible Book Value	48.42	-104.35	-271.04	-223.44	228.02	131.7
Tangible Book Value Per Share	0.05	-0.12	-0.30	-0.25	0.25	0.15
Buildings	-	25.8	26	28.21	-	-
Machinery	-	42.82	42.81	43.24	41.44	42.18
Leasehold Improvements	-	13.14	13.5	11.52	10.18	11.73

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