Beijing Sports and Entertainment Industry Group Limited (HKG:1803)

HKG:1803 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	75.45	87.02	105.26	79.69	116.55
Short-Term Investments	9.52	6.67	11.12	6.73	23.57
Trading Asset Securities	7.6	1.66	2.53	68.17	31.76
Cash & Short-Term Investments	92.57	95.36	118.9	154.59	171.88
Cash Growth	-2.92%	-19.80%	-23.09%	-10.06%	-25.21%
Accounts Receivable	88.09	45.54	61.32	112.08	149.32
Receivables	88.09	45.54	61.32	112.08	149.32
Inventory	56.83	21.44	28.58	8.71	13.85
Other Current Assets	74.32	57.61	28.47	74.39	54.27
Total Current Assets	311.82	219.95	237.27	349.78	389.32
Property, Plant & Equipment	81.07	87.85	101.6	116.79	115.01
Long-Term Investments	3.34	1.94	3.73	9.95	49.43
Goodwill	-	-	-	29.14	37.69
Other Intangible Assets	0.27	0.17	0.16	0.22	0.66
Long-Term Accounts Receivable	1.66	0.82	4.1	5.22	6.14
Long-Term Deferred Tax Assets	8.26	7.68	11.7	20.94	22.44
Other Long-Term Assets	15.27	16.8	27.97	25.58	33.17
Total Assets	421.69	335.21	386.52	557.61	653.85
Accounts Payable	126.31	44.32	49.81	78.04	90.73
Accrued Expenses	68.33	49.4	15.86	23.59	30.41
Short-Term Debt	45.3	15.95	14.29	15.59	3.5
Current Portion of Long-Term Debt	2.75	8.18	12.45	10.16	3.27
Current Portion of Leases	0.89	5.11	4.34	1.05	3.35
Current Income Taxes Payable	0.03	0.02	0.56	10.66	10
Current Unearned Revenue	17.86	17.44	7.14	16.15	22.92
Other Current Liabilities	2.03	1.1	17.76	18.19	33.12
Total Current Liabilities	263.49	141.53	122.2	173.42	197.29
Long-Term Debt	2.16	-	-	13.59	30.59
Long-Term Leases	4.04	3.99	8.72	7.78	16.6
Long-Term Deferred Tax Liabilities	0.16	0.38	-	0.09	0.13
Total Liabilities	269.85	145.89	130.92	194.88	244.61
Common Stock	7.04	7.04	7.04	7.04	6.51
Additional Paid-In Capital	567.44	567.44	567.44	567.44	549.95
Retained Earnings	-438.08	-415.23	-360.2	-294.33	-255.45
Comprehensive Income & Other	-25.11	-24.27	-15.9	0.98	23.17
Total Common Equity	111.29	134.98	198.38	281.13	324.18
Minority Interest	40.56	54.34	57.23	81.61	85.06
Shareholders' Equity	151.84	189.31	255.61	362.73	409.25
Total Liabilities & Equity	421.69	335.21	386.52	557.61	653.85
Total Debt	55.14	33.24	39.79	48.17	57.3
Net Cash (Debt)	37.44	62.12	79.11	106.43	114.58
Net Cash Growth	-39.74%	-21.48%	-25.67%	-7.11%	-24.52%
Net Cash Per Share	0.03	0.04	0.06	0.08	0.09
Filing Date Shares Outstanding	1,408	1,408	1,408	1,408	1,302
Total Common Shares Outstanding	1,408	1,408	1,408	1,408	1,302
Working Capital	48.33	78.42	115.07	176.36	192.03
Book Value Per Share	0.08	0.10	0.14	0.20	0.25
Tangible Book Value	111.02	134.81	198.22	251.77	285.84
Tangible Book Value Per Share	0.08	0.10	0.14	0.18	0.22
Buildings	65.58	65.64	66.9	72.19	76.52
Machinery	8.69	8.02	7.81	7.62	8.8
Construction In Progress	-	-	0.03	0.18	16.62
Leasehold Improvements	18.53	18.69	19.17	21.09	2.9

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