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

HKG:1705 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	61.35	50.6	75.63	54.81	44.68	38.09
Short-Term Investments	-	-	0.73	0.41	0.39	0.41
Cash & Short-Term Investments	61.35	50.6	76.36	55.22	45.07	38.5
Cash Growth	3.21%	-33.73%	38.28%	22.51%	17.08%	-28.66%
Accounts Receivable	59.04	66.78	54.43	52.91	61.92	67
Other Receivables	1.52	0.79	0.31	2.1	2.46	3.07
Receivables	60.56	67.57	54.75	55.01	64.38	70.07
Inventory	22.11	21.48	21.77	19.78	18.88	26.5
Prepaid Expenses	8.31	7.8	3.25	3.06	6.15	6.71
Restricted Cash	30	30	30	30	30	30
Other Current Assets	9.56	9.02	10.39	10.87	11.11	6.72
Total Current Assets	191.88	186.48	196.51	173.95	175.59	178.5
Property, Plant & Equipment	57.86	59.63	51.37	56.26	77.35	118.88
Long-Term Deferred Tax Assets	7.52	7.68	8.85	11.06	10.25	5.25
Other Long-Term Assets	13.64	13.47	10.94	10.54	12.49	16.21
Total Assets	270.9	267.25	267.67	251.81	275.68	318.83
Accounts Payable	14.99	20.39	19.54	15.88	15.37	11.58
Accrued Expenses	-	16.06	17.17	13.21	16.14	14.18
Short-Term Debt	4	4	24.11	30.37	43.09	59.83
Current Portion of Leases	31.32	29.44	31.37	32.55	35.8	52.71
Current Income Taxes Payable	2.94	1.45	0.94	0.2	-	-
Current Unearned Revenue	-	2.82	4.14	5.55	3.43	-
Other Current Liabilities	24.72	5.13	5.84	4.62	5.16	4.81
Total Current Liabilities	77.96	79.29	103.11	102.38	118.99	143.12
Long-Term Leases	21.27	25.4	15.88	18.49	26.03	39.35
Total Liabilities	99.23	104.69	118.99	120.87	145.01	182.47
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	-	83.44	83.44	83.44	83.44	83.44
Retained Earnings	84.72	74.55	60.95	43.2	42.6	46.02
Comprehensive Income & Other	79.79	-3.65	-3.65	-3.65	-3.65	-3.65
Total Common Equity	168.52	158.35	144.74	126.99	126.39	129.81
Minority Interest	3.15	4.22	3.95	3.95	4.28	6.55
Shareholders' Equity	171.66	162.57	148.69	130.94	130.67	136.36
Total Liabilities & Equity	270.9	267.25	267.67	251.81	275.68	318.83
Total Debt	56.6	58.84	71.35	81.4	104.91	151.89
Net Cash (Debt)	4.76	-8.24	5	-26.19	-59.84	-113.39
Net Cash Per Share	0.01	-0.02	0.01	-0.07	-0.15	-0.28
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	113.92	107.19	93.4	71.57	56.61	35.38
Book Value Per Share	0.42	0.40	0.36	0.32	0.32	0.32
Tangible Book Value	168.52	158.35	144.74	126.99	126.39	129.81
Tangible Book Value Per Share	0.42	0.40	0.36	0.32	0.32	0.32
Machinery	-	29.09	28.24	27.19	26.27	26.49
Leasehold Improvements	-	69.16	71.24	68.33	69.56	66.44

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