Tesson Holdings Limited (HKG:1201)

Tesson Holdings 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	9.55	2.6	6.25	12.64	15.11
Trading Asset Securities	0.03	0.05	0.1	0.05	0.09
Cash & Short-Term Investments	9.58	2.65	6.36	12.7	15.2
Cash Growth	261.82%	-58.34%	-49.94%	-16.44%	-57.23%
Accounts Receivable	16.05	28.75	12.78	37.16	96.06
Other Receivables	217.51	231.69	253.84	765.45	398.6
Receivables	233.55	260.44	266.62	802.61	494.67
Inventory	2.2	40.5	36.6	1,036	1,597
Prepaid Expenses	22.23	30.85	33.84	43.42	28.41
Restricted Cash	-	-	-	-	52.66
Other Current Assets	-	-	-	40.3	-
Total Current Assets	267.56	334.44	343.41	1,935	2,188
Property, Plant & Equipment	152.6	263.96	351.36	397.38	542.39
Long-Term Investments	-	-	-	-	10
Goodwill	-	-	-	119.26	220.41
Other Long-Term Assets	-	0.64	2.08	76.94	33.07
Total Assets	420.16	599.03	696.85	2,528	2,994
Accounts Payable	58.64	77.8	40.3	82.93	91.95
Accrued Expenses	104.64	114.91	108.58	117.3	77.01
Short-Term Debt	30.97	48.11	52.79	207.52	251.08
Current Portion of Leases	1.81	3.68	4.15	7.89	5.14
Current Income Taxes Payable	-	-	-	122.26	120.97
Current Unearned Revenue	0.42	3.54	5.34	1,002	938.91
Other Current Liabilities	106	113.09	130.13	136.5	171.59
Total Current Liabilities	302.47	361.13	341.29	1,677	1,657
Long-Term Leases	0.25	1.51	5.34	14.61	15.59
Long-Term Deferred Tax Liabilities	4.53	8.87	9.66	46.58	81.18
Total Liabilities	307.24	371.51	356.29	1,738	1,753
Common Stock	21.97	148.35	148.35	123.65	119.65
Additional Paid-In Capital	822.46	824.14	824.14	838.41	826.77
Retained Earnings	-515.39	-570.21	-463.66	-222.95	72.85
Comprehensive Income & Other	4.94	15.75	19.95	25.47	30.71
Total Common Equity	333.98	418.03	528.78	764.59	1,050
Minority Interest	-221.07	-190.51	-188.21	26.02	190.41
Shareholders' Equity	112.92	227.52	340.57	790.6	1,240
Total Liabilities & Equity	420.16	599.03	696.85	2,528	2,994
Total Debt	33.02	53.31	62.28	230.02	271.82
Net Cash (Debt)	-23.44	-50.66	-55.92	-217.32	-256.62
Net Cash Per Share	-0.11	-0.34	-0.44	-1.79	-2.14
Filing Date Shares Outstanding	219.69	207.69	148.35	123.65	119.65
Total Common Shares Outstanding	219.69	148.35	148.35	123.65	119.65
Working Capital	-34.9	-26.69	2.12	258.22	531.29
Book Value Per Share	1.52	2.82	3.56	6.18	8.78
Tangible Book Value	333.98	418.03	528.78	645.33	829.57
Tangible Book Value Per Share	1.52	2.82	3.56	5.22	6.93
Buildings	-	-	-	-	57.42
Machinery	45.8	127.98	187.76	333.67	339.16
Construction In Progress	41.59	43.05	43.43	32.51	41.84
Leasehold Improvements	10.2	32.44	42.13	63.33	49.82

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