Baguio Green Group Limited (HKG:1397)

Baguio Green Group Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	290.76	128.05	41.43	28.98	32.25	28.52
Short-Term Investments	-	5.2	4.5	4.6	4.47	3.2
Cash & Short-Term Investments	290.76	133.26	45.93	33.58	36.72	31.72
Cash Growth	281.07%	190.14%	36.78%	-8.56%	15.76%	34.24%
Accounts Receivable	511.19	562.22	608.35	462.86	307.56	268.98
Other Receivables	-	3.26	4.57	5	1.91	11.27
Receivables	511.19	565.48	612.92	467.85	309.48	280.25
Inventory	2.54	2.35	2.75	3.05	3.53	3.18
Prepaid Expenses	24.56	17.12	14.91	10.98	11.69	13.38
Other Current Assets	7.42	7.34	7.47	15.47	20.37	26.65
Total Current Assets	836.48	725.54	683.99	530.93	381.79	355.18
Property, Plant & Equipment	207.99	232.34	277.32	318.52	228.47	204.67
Long-Term Investments	15.19	7.84	7.83	7.7	13.91	20.37
Other Intangible Assets	8.2	8.2	8.2	-	-	-
Long-Term Deferred Tax Assets	1.99	2.1	2.46	2.34	2.64	2.37
Other Long-Term Assets	29.67	35.53	31.6	33.38	30.84	18.41
Total Assets	1,100	1,012	1,011	896.17	660.94	604.3
Accounts Payable	43.51	42.28	48.12	36.76	32.27	23.9
Accrued Expenses	463	400.57	316.91	256.66	152.43	115.77
Short-Term Debt	36.07	50.83	83.31	62.45	66.36	47.06
Current Portion of Long-Term Debt	29.04	29.98	103.36	119.51	57.25	60.58
Current Portion of Leases	11.71	11.95	8.34	10.15	9.28	13.25
Current Income Taxes Payable	11.01	2.85	11.13	2.6	0.43	0.22
Current Unearned Revenue	2.3	4	3.63	0.41	0.76	1.75
Other Current Liabilities	-	0.58	1.16	1.42	-	2.02
Total Current Liabilities	596.63	543.04	575.95	489.95	318.77	264.55
Long-Term Leases	21.46	26.14	28.28	31.2	28.44	32.75
Long-Term Deferred Tax Liabilities	14.51	16.51	21.91	23.36	14.57	7.41
Other Long-Term Liabilities	12.43	12.18	15.56	15.54	12.59	10.55
Total Liabilities	645.03	597.87	641.69	560.06	374.36	315.26
Common Stock	4.15	4.15	4.15	4.15	4.15	4.15
Additional Paid-In Capital	100.85	100.85	100.85	100.85	100.85	100.85
Retained Earnings	329.46	288.56	245.97	213	161.68	163.68
Comprehensive Income & Other	18.08	18.01	19.23	19.62	19.91	20.35
Total Common Equity	452.54	411.57	370.19	337.62	286.58	289.03
Minority Interest	1.94	2.11	-0.49	-1.51	-0	-
Shareholders' Equity	454.48	413.68	369.7	336.11	286.58	289.03
Total Liabilities & Equity	1,100	1,012	1,011	896.17	660.94	604.3
Total Debt	98.28	118.9	223.29	223.31	161.33	153.65
Net Cash (Debt)	192.48	14.36	-177.36	-189.73	-124.61	-121.92
Net Cash Per Share	0.46	0.03	-0.43	-0.46	-0.30	-0.29
Filing Date Shares Outstanding	415	415	415	415	415	415
Total Common Shares Outstanding	415	415	415	415	415	415
Working Capital	239.84	182.5	108.04	40.97	63.03	90.63
Book Value Per Share	1.09	0.99	0.89	0.81	0.69	0.70
Tangible Book Value	444.34	403.37	361.99	337.62	286.58	289.03
Tangible Book Value Per Share	1.07	0.97	0.87	0.81	0.69	0.70
Land	-	81.69	81.69	81.69	81.69	81.69
Machinery	-	399.88	397.06	370.78	278.39	218.12
Construction In Progress	-	-	-	12.06	-	-
Leasehold Improvements	-	4.7	10.83	7.02	7.07	4.95
Order Backlog	-	3,888	-	-	-	-

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