B & S International Holdings Ltd. (HKG:1705)

HKG:1705 Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	55.38	50.6	75.63	54.81	44.68
Short-Term Investments	14.21	-	0.73	0.41	0.39
Cash & Short-Term Investments	69.59	50.6	76.36	55.22	45.07
Cash Growth	37.53%	-33.73%	38.28%	22.51%	17.08%
Accounts Receivable	54.94	66.78	54.43	52.91	61.92
Other Receivables	1.56	0.79	0.31	2.1	2.46
Receivables	56.5	67.57	54.75	55.01	64.38
Inventory	25.58	21.48	21.77	19.78	18.88
Prepaid Expenses	-	7.8	3.25	3.06	6.15
Restricted Cash	30	30	30	30	30
Other Current Assets	-	9.02	10.39	10.87	11.11
Total Current Assets	181.67	186.48	196.51	173.95	175.59
Property, Plant & Equipment	56.86	59.63	51.37	56.26	77.35
Long-Term Deferred Tax Assets	7.89	7.68	8.85	11.06	10.25
Other Long-Term Assets	16.81	13.47	10.94	10.54	12.49
Total Assets	263.23	267.25	267.67	251.81	275.68
Accounts Payable	18.88	20.39	19.54	15.88	15.37
Accrued Expenses	17.57	16.06	17.17	13.21	16.14
Short-Term Debt	4	4	24.11	30.37	43.09
Current Portion of Leases	33.58	29.44	31.37	32.55	35.8
Current Income Taxes Payable	0.3	1.45	0.94	0.2	-
Current Unearned Revenue	3.83	2.82	4.14	5.55	3.43
Other Current Liabilities	5.39	5.13	5.84	4.62	5.16
Total Current Liabilities	83.55	79.29	103.11	102.38	118.99
Long-Term Leases	21.71	25.4	15.88	18.49	26.03
Total Liabilities	105.26	104.69	118.99	120.87	145.01
Common Stock	4	4	4	4	4
Additional Paid-In Capital	-	83.44	83.44	83.44	83.44
Retained Earnings	70.34	74.55	60.95	43.2	42.6
Comprehensive Income & Other	79.79	-3.65	-3.65	-3.65	-3.65
Total Common Equity	154.14	158.35	144.74	126.99	126.39
Minority Interest	3.83	4.22	3.95	3.95	4.28
Shareholders' Equity	157.97	162.57	148.69	130.94	130.67
Total Liabilities & Equity	263.23	267.25	267.67	251.81	275.68
Total Debt	59.29	58.84	71.35	81.4	104.91
Net Cash (Debt)	10.3	-8.24	5	-26.19	-59.84
Net Cash Per Share	0.03	-0.02	0.01	-0.07	-0.15
Filing Date Shares Outstanding	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400
Working Capital	98.12	107.19	93.4	71.57	56.61
Book Value Per Share	0.39	0.40	0.36	0.32	0.32
Tangible Book Value	154.14	158.35	144.74	126.99	126.39
Tangible Book Value Per Share	0.39	0.40	0.36	0.32	0.32
Machinery	-	29.09	28.24	27.19	26.27
Leasehold Improvements	-	69.16	71.24	68.33	69.56

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