Water Oasis Group Limited (HKG:1161)

Water Oasis Group Balance Sheet

Financials in millions HKD. Fiscal year is October - September.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	485.16	271.76	234.28	369.66	418.52
Trading Asset Securities	-	-	0.58	0.74	-
Cash & Short-Term Investments	485.16	271.76	234.86	370.4	418.52
Cash Growth	78.52%	15.71%	-36.59%	-11.50%	8.54%
Accounts Receivable	16.54	23.85	18.02	27.61	19.77
Other Receivables	0.56	2.07	1.18	1.79	2.6
Receivables	17.09	25.91	19.2	29.4	22.36
Inventory	44.99	46.59	72.29	65.25	48.49
Prepaid Expenses	8.21	13.73	14.11	36.03	7.62
Other Current Assets	64.62	68.16	72.47	98.3	78.89
Total Current Assets	620.07	426.16	412.92	599.38	575.89
Property, Plant & Equipment	304.64	427.24	473.5	376.53	294.25
Goodwill	18.24	29.67	29.67	29.67	3.01
Other Intangible Assets	74.24	74.73	75.42	79.15	59.08
Long-Term Deferred Tax Assets	5.03	5.22	5.65	6.87	7.79
Other Long-Term Assets	223.86	259.74	263.99	266.62	254.58
Total Assets	1,246	1,223	1,261	1,358	1,195
Accounts Payable	2.05	3.78	2.1	3.91	4.78
Accrued Expenses	95.28	88.53	82.12	100.01	91.57
Current Portion of Long-Term Debt	-	-	3.19	3.41	3.33
Current Portion of Leases	83.81	103.97	101.48	103.87	99.29
Current Income Taxes Payable	35.1	15.91	39.92	19.98	4.98
Current Unearned Revenue	579.86	491.63	490.2	590.54	649.48
Other Current Liabilities	34.64	31.63	32.21	29.39	-
Total Current Liabilities	830.73	735.45	751.21	851.09	853.42
Long-Term Debt	-	-	-	3.19	6.59
Long-Term Leases	88	159.19	184.86	126.12	95.83
Long-Term Deferred Tax Liabilities	15.79	15.24	23.12	19.05	15.64
Total Liabilities	934.52	909.88	959.18	999.45	971.48
Common Stock	68.06	68.06	68.06	68.06	68.06
Additional Paid-In Capital	1.15	1.15	1.15	1.15	1.15
Retained Earnings	223.08	226.25	214.61	259.47	126.56
Comprehensive Income & Other	18.67	16.62	17.29	23.74	20.67
Total Common Equity	310.95	312.08	301.11	352.42	216.44
Minority Interest	0.6	0.8	0.87	6.34	6.67
Shareholders' Equity	311.56	312.88	301.98	358.77	223.11
Total Liabilities & Equity	1,246	1,223	1,261	1,358	1,195
Total Debt	171.81	263.16	289.52	236.59	205.04
Net Cash (Debt)	313.35	8.61	-54.66	133.82	213.48
Net Cash Growth	3541.05%	-	-	-37.32%	-42.63%
Net Cash Per Share	0.46	0.01	-0.08	0.20	0.31
Filing Date Shares Outstanding	680.55	680.55	680.55	680.55	680.55
Total Common Shares Outstanding	680.55	680.55	680.55	680.55	680.55
Working Capital	-210.66	-309.29	-338.29	-251.72	-277.54
Book Value Per Share	0.46	0.46	0.44	0.52	0.32
Tangible Book Value	218.47	207.68	196.01	243.6	154.35
Tangible Book Value Per Share	0.32	0.31	0.29	0.36	0.23
Machinery	160.25	163.57	150.89	137.12	121.76
Leasehold Improvements	207.61	210.02	204.32	138.55	111.77

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