Lion Rock Group Limited (HKG:1127)

Lion Rock Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	500.49	780.09	770.22	431.92	502.29
Short-Term Investments	17.26	12.38	35.48	16.58	18.43
Cash & Short-Term Investments	517.75	792.47	805.7	448.5	520.72
Cash Growth	-34.67%	-1.64%	79.64%	-13.87%	1.49%
Accounts Receivable	629.15	607	579.54	495.46	387.14
Other Receivables	-	-	2.42	4.22	1.59
Receivables	629.15	607	581.95	499.68	388.73
Inventory	390.64	430.51	436.36	240.61	180.67
Prepaid Expenses	113.72	83.49	57.15	28.3	29.38
Other Current Assets	0.21	0.38	0.16	0.19	0.21
Total Current Assets	1,651	1,914	1,881	1,217	1,120
Property, Plant & Equipment	358.88	398.41	327.86	285.88	306.33
Long-Term Investments	-	-	-	189.13	143.91
Goodwill	314.44	321.33	321.73	177.93	202.44
Other Intangible Assets	-	-	0.66	-	-
Long-Term Accounts Receivable	-	-	0.53	1.7	-
Long-Term Deferred Tax Assets	40.65	44.71	42.1	23.2	25.8
Long-Term Deferred Charges	211.1	195.2	199.59	-	-
Other Long-Term Assets	13.88	15.93	24.03	3.4	14.75
Total Assets	2,590	2,889	2,798	2,028	1,866
Accounts Payable	150.4	177.38	146.95	117.12	99.54
Accrued Expenses	196.39	207.22	218.93	140.31	112.03
Short-Term Debt	-	-	-	261.97	191.45
Current Portion of Long-Term Debt	163.88	330.03	428.35	-	-
Current Portion of Leases	31.29	36.18	36.39	29.91	31.45
Current Income Taxes Payable	25.54	39.86	36.57	15.91	9.83
Current Unearned Revenue	37.57	49.6	45.45	24.15	14.33
Other Current Liabilities	98.67	82.13	99.38	32.86	43.35
Total Current Liabilities	703.74	922.4	1,012	622.23	501.97
Long-Term Debt	-	-	10.14	-	-
Long-Term Leases	104.25	119.53	77.09	43.82	67.44
Long-Term Deferred Tax Liabilities	38.28	43.5	40.9	12.91	12.57
Other Long-Term Liabilities	1.82	3.49	2.71	1.5	7.42
Total Liabilities	848.09	1,089	1,143	680.46	589.4
Common Stock	7.7	7.7	7.7	7.7	7.7
Additional Paid-In Capital	483.2	483.2	483.2	483.2	483.2
Retained Earnings	1,313	1,192	1,104	950.32	875.12
Comprehensive Income & Other	-293.31	-230.67	-236.53	-210.06	-217.52
Total Common Equity	1,511	1,452	1,358	1,231	1,149
Minority Interest	231.6	348.11	296.99	116.38	128.21
Shareholders' Equity	1,742	1,801	1,655	1,348	1,277
Total Liabilities & Equity	2,590	2,889	2,798	2,028	1,866
Total Debt	299.42	485.74	551.97	335.7	290.33
Net Cash (Debt)	218.33	306.73	253.74	112.8	230.39
Net Cash Growth	-28.82%	20.89%	124.93%	-51.04%	14.59%
Net Cash Per Share	0.29	0.41	0.34	0.15	0.30
Filing Date Shares Outstanding	770	770	770	770	770
Total Common Shares Outstanding	770	770	770	770	770
Working Capital	947.72	991.45	869.3	595.05	617.73
Book Value Per Share	1.96	1.89	1.76	1.60	1.49
Tangible Book Value	1,196	1,131	1,036	1,053	946.06
Tangible Book Value Per Share	1.55	1.47	1.34	1.37	1.23
Land	42.95	26.97	21.43	27.03	21.71
Machinery	580.04	585.02	527.4	520.61	495.99
Construction In Progress	-	15.43	6.36	-	-
Leasehold Improvements	85.91	84.36	82.48	71.74	66.78

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