Baguio Green Group Limited (HKG:1397)

Baguio Green 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	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	133.26	45.93	33.58	36.72	31.72
Cash Growth	190.14%	36.78%	-8.56%	15.76%	34.24%
Accounts Receivable	562.22	608.35	462.86	307.56	268.98
Other Receivables	3.26	4.57	5	1.91	11.27
Receivables	565.48	612.92	467.85	309.48	280.25
Inventory	2.35	2.75	3.05	3.53	3.18
Prepaid Expenses	17.12	14.91	10.98	11.69	13.38
Other Current Assets	7.34	7.47	15.47	20.37	26.65
Total Current Assets	725.54	683.99	530.93	381.79	355.18
Property, Plant & Equipment	232.34	277.32	318.52	228.47	204.67
Long-Term Investments	7.84	7.83	7.7	13.91	20.37
Other Intangible Assets	8.2	8.2	-	-	-
Long-Term Deferred Tax Assets	2.1	2.46	2.34	2.64	2.37
Other Long-Term Assets	35.53	31.6	33.38	30.84	18.41
Total Assets	1,012	1,011	896.17	660.94	604.3
Accounts Payable	42.28	48.12	36.76	32.27	23.9
Accrued Expenses	400.57	316.91	256.66	152.43	115.77
Short-Term Debt	50.83	83.31	62.45	66.36	47.06
Current Portion of Long-Term Debt	29.98	103.36	119.51	57.25	60.58
Current Portion of Leases	11.95	8.34	10.15	9.28	13.25
Current Income Taxes Payable	2.85	11.13	2.6	0.43	0.22
Current Unearned Revenue	4	3.63	0.41	0.76	1.75
Other Current Liabilities	0.58	1.16	1.42	-	2.02
Total Current Liabilities	543.04	575.95	489.95	318.77	264.55
Long-Term Leases	26.14	28.28	31.2	28.44	32.75
Long-Term Deferred Tax Liabilities	16.51	21.91	23.36	14.57	7.41
Other Long-Term Liabilities	12.18	15.56	15.54	12.59	10.55
Total Liabilities	597.87	641.69	560.06	374.36	315.26
Common Stock	4.15	4.15	4.15	4.15	4.15
Additional Paid-In Capital	100.85	100.85	100.85	100.85	100.85
Retained Earnings	288.56	245.97	213	161.68	163.68
Comprehensive Income & Other	18.01	19.23	19.62	19.91	20.35
Total Common Equity	411.57	370.19	337.62	286.58	289.03
Minority Interest	2.11	-0.49	-1.51	-0	-
Shareholders' Equity	413.68	369.7	336.11	286.58	289.03
Total Liabilities & Equity	1,012	1,011	896.17	660.94	604.3
Total Debt	118.9	223.29	223.31	161.33	153.65
Net Cash (Debt)	14.36	-177.36	-189.73	-124.61	-121.92
Net Cash Per Share	0.03	-0.43	-0.46	-0.30	-0.29
Filing Date Shares Outstanding	415	415	415	415	415
Total Common Shares Outstanding	415	415	415	415	415
Working Capital	182.5	108.04	40.97	63.03	90.63
Book Value Per Share	0.99	0.89	0.81	0.69	0.70
Tangible Book Value	403.37	361.99	337.62	286.58	289.03
Tangible Book Value Per Share	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.