Kai Yuan Holdings Limited (HKG:1215)

Kai Yuan 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	994.47	884.19	700.24	871.73	892.87
Short-Term Investments	1.24	81.81	127.14	1.63	2.23
Trading Asset Securities	-	38.03	147.12	-	-
Cash & Short-Term Investments	995.7	1,004	974.5	873.36	895.1
Cash Growth	-0.83%	3.03%	11.58%	-2.43%	-28.10%
Accounts Receivable	13.19	12.55	12.11	4.54	-
Other Receivables	-	-	-	5.98	1.89
Receivables	120.37	123.48	134.66	58.62	95.81
Inventory	1.08	1.19	0.9	0.58	0.69
Prepaid Expenses	3.07	1.75	1.64	2.39	2.41
Other Current Assets	94.33	87.64	64.75	81.75	76.65
Total Current Assets	1,215	1,218	1,176	1,017	1,071
Property, Plant & Equipment	2,217	2,409	2,378	2,471	2,689
Long-Term Investments	-	-	30.37	97.1	139.72
Other Intangible Assets	0.36	0.43	0.46	0.19	0.22
Long-Term Deferred Tax Assets	35.58	40.31	31.13	42.87	40.83
Total Assets	3,468	3,668	3,617	3,715	4,067
Accounts Payable	4.06	2.63	7.16	1.35	3.08
Accrued Expenses	64	67.23	67.16	52.98	38.61
Current Portion of Long-Term Debt	-	1,503	-	0.52	1,636
Current Portion of Leases	0.55	1.61	1.53	0.48	1.75
Current Income Taxes Payable	5.9	7.73	6.35	3.5	-
Other Current Liabilities	7.96	13.04	10.37	5.36	10.43
Total Current Liabilities	82.47	1,595	92.57	64.19	1,690
Long-Term Debt	1,379	-	1,450	1,517	-
Long-Term Leases	-	0.55	2.16	-	0.41
Long-Term Deferred Tax Liabilities	132.03	142.5	139.44	148.87	162.53
Total Liabilities	1,596	1,740	1,686	1,731	1,855
Common Stock	1,278	1,278	1,278	1,278	1,278
Additional Paid-In Capital	1,028	1,028	1,028	1,028	1,028
Retained Earnings	-221.27	-257.12	-254.72	-215.76	-52
Comprehensive Income & Other	-212.59	-120.59	-120.16	-106.03	-41.69
Total Common Equity	1,872	1,928	1,931	1,984	2,212
Shareholders' Equity	1,872	1,928	1,931	1,984	2,212
Total Liabilities & Equity	3,468	3,668	3,617	3,715	4,067
Total Debt	1,380	1,505	1,454	1,518	1,638
Net Cash (Debt)	-383.98	-500.83	-479.27	-644.43	-742.72
Net Cash Per Share	-0.03	-0.04	-0.04	-0.05	-0.06
Filing Date Shares Outstanding	12,779	12,779	12,779	12,779	12,779
Total Common Shares Outstanding	12,779	12,779	12,779	12,779	12,779
Working Capital	1,132	-376.84	1,084	952.51	-618.88
Book Value Per Share	0.15	0.15	0.15	0.16	0.17
Tangible Book Value	1,871	1,927	1,930	1,984	2,212
Tangible Book Value Per Share	0.15	0.15	0.15	0.16	0.17
Buildings	52.95	54.8	56.42	61.06	59.26
Machinery	4.95	5.14	5.31	5.78	5.6
Leasehold Improvements	1.81	1.82	1.82	1.84	1.83

Updated Sep 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.