SH Group (Holdings) Limited (HKG:1637)

SH Group (Holdings) Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	78.22	44.63	61.36	249.54	236.04	139.35
Short-Term Investments	2.35	-	53.1	-	5	2.16
Cash & Short-Term Investments	80.56	44.63	114.46	249.54	241.04	141.51
Cash Growth	122.48%	-61.00%	-54.13%	3.53%	70.34%	42.48%
Accounts Receivable	250.67	371.88	300.56	170.16	199.78	191.38
Other Receivables	20.33	20.98	16.64	6.79	2.02	1.56
Receivables	271	392.86	317.19	176.95	201.8	192.94
Prepaid Expenses	-	-	-	5.71	4.29	5.99
Other Current Assets	-	-	-	0.14	0.1	0.1
Total Current Assets	351.56	437.49	431.66	432.34	447.23	340.54
Property, Plant & Equipment	18.58	19.74	18.96	21.53	24.39	28
Long-Term Investments	26.67	26.62	46.71	51.22	38	13.64
Long-Term Deferred Tax Assets	11.01	8.68	6.55	0.06	0.01	0.14
Other Long-Term Assets	2.68	2.92	2.86	2.96	2.76	2.59
Total Assets	410.5	495.45	506.74	508.11	512.38	384.91
Accounts Payable	56.89	105.34	72.17	53.94	61.27	32.14
Accrued Expenses	-	72.04	73	12.22	11.21	8.41
Short-Term Debt	10	35	-	-	-	6.82
Current Portion of Leases	1.53	2.32	0.58	2.31	2.23	2.29
Current Income Taxes Payable	-	-	-	-	1.33	1.89
Current Unearned Revenue	24.3	14.99	59.12	65.01	73.15	11.33
Other Current Liabilities	97.15	35.62	57.39	82.84	65.88	59.79
Total Current Liabilities	189.88	265.32	262.27	216.31	215.05	122.67
Long-Term Leases	0.12	0.27	0.05	0.44	2.12	4.3
Total Liabilities	190.34	266.54	262.62	217.28	217.68	127.54
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	-	83.22	83.22	83.22	83.22	83.22
Retained Earnings	-	136.63	151.84	198.56	202.42	165.09
Comprehensive Income & Other	216.16	5.06	5.06	5.06	5.06	5.06
Shareholders' Equity	220.16	228.91	244.12	290.84	294.7	257.37
Total Liabilities & Equity	410.5	495.45	506.74	508.11	512.38	384.91
Total Debt	11.65	37.59	0.63	2.75	4.34	13.41
Net Cash (Debt)	68.92	7.04	113.83	246.79	236.7	128.1
Net Cash Growth	-	-93.81%	-53.87%	4.26%	84.78%	42.09%
Net Cash Per Share	0.17	0.02	0.28	0.62	0.59	0.32
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	161.69	172.18	169.39	216.03	232.18	217.87
Book Value Per Share	0.55	0.57	0.61	0.73	0.74	0.64
Tangible Book Value	220.16	228.91	244.12	290.84	294.7	257.37
Tangible Book Value Per Share	0.55	0.57	0.61	0.73	0.74	0.64
Land	-	-	-	24.09	24.09	24.09
Machinery	-	10.15	9.84	6.68	6.49	6.34
Leasehold Improvements	-	24.09	24.09	2.5	2.5	2.5

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