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

Beijing Sports and Entertainment Industry Group Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	108.28	87.02	105.26	79.69	116.55	128.66
Short-Term Investments	9.75	6.67	11.12	6.73	23.57	29.1
Trading Asset Securities	2.57	1.66	2.53	68.17	31.76	72.06
Cash & Short-Term Investments	120.6	95.36	118.9	154.59	171.88	229.81
Cash Growth	27.93%	-19.80%	-23.09%	-10.06%	-25.21%	7.06%
Accounts Receivable	53.86	45.54	61.32	112.08	149.32	153.21
Receivables	53.86	45.54	61.32	112.08	149.32	153.21
Inventory	38.43	21.44	28.58	8.71	13.85	7.62
Other Current Assets	48.42	57.61	28.47	74.39	54.27	15.36
Total Current Assets	261.31	219.95	237.27	349.78	389.32	405.99
Property, Plant & Equipment	82.62	87.85	101.6	116.79	115.01	102.2
Long-Term Investments	0.86	1.94	3.73	9.95	49.43	92.89
Goodwill	-	-	-	29.14	37.69	37.69
Other Intangible Assets	0.15	0.17	0.16	0.22	0.66	11.59
Long-Term Accounts Receivable	0.79	0.82	4.1	5.22	6.14	13.31
Long-Term Deferred Tax Assets	7.54	7.68	11.7	20.94	22.44	17.67
Other Long-Term Assets	15.85	16.8	27.97	25.58	33.17	28.81
Total Assets	369.13	335.21	386.52	557.61	653.85	710.14
Accounts Payable	71.31	44.32	49.81	78.04	90.73	107.5
Accrued Expenses	-	15.73	15.86	23.59	30.41	29.2
Short-Term Debt	-	15.95	14.29	15.59	3.5	3.95
Current Portion of Long-Term Debt	45.17	8.18	12.45	10.16	3.27	29.53
Current Portion of Leases	3.52	5.11	4.34	1.05	3.35	11.22
Current Income Taxes Payable	0.02	0.02	0.56	10.66	10	10.48
Current Unearned Revenue	-	33.66	7.14	16.15	22.92	7.02
Other Current Liabilities	72.32	18.54	17.76	18.19	33.12	33.82
Total Current Liabilities	192.33	141.53	122.2	173.42	197.29	232.73
Long-Term Debt	-	-	-	13.59	30.59	22.6
Long-Term Leases	3.23	3.99	8.72	7.78	16.6	10.71
Long-Term Deferred Tax Liabilities	0.37	0.38	-	0.09	0.13	2.43
Total Liabilities	195.93	145.89	130.92	194.88	244.61	268.47
Common Stock	7.04	7.04	7.04	7.04	6.51	6.51
Additional Paid-In Capital	-	567.44	567.44	567.44	549.95	549.95
Retained Earnings	-	-415.23	-360.2	-294.33	-255.45	-243.59
Comprensive Income & Other	118.71	-24.27	-15.9	0.98	23.17	25.82
Total Common Equity	125.75	134.98	198.38	281.13	324.18	338.69
Minority Interest	47.45	54.34	57.23	81.61	85.06	102.98
Shareholders' Equity	173.2	189.31	255.61	362.73	409.25	441.67
Total Liabilities & Equity	369.13	335.21	386.52	557.61	653.85	710.14
Total Debt	51.91	33.24	39.79	48.17	57.3	78.02
Net Cash (Debt)	68.68	62.12	79.11	106.43	114.58	151.8
Net Cash Growth	10.11%	-21.48%	-25.67%	-7.11%	-24.52%	-27.19%
Net Cash Per Share	0.05	0.04	0.06	0.08	0.09	0.12
Filing Date Shares Outstanding	1,408	1,408	1,408	1,408	1,302	1,302
Total Common Shares Outstanding	1,408	1,408	1,408	1,408	1,302	1,302
Working Capital	68.98	78.42	115.07	176.36	192.03	173.26
Book Value Per Share	0.09	0.10	0.14	0.20	0.25	0.26
Tangible Book Value	125.6	134.81	198.22	251.77	285.84	289.41
Tangible Book Value Per Share	0.09	0.10	0.14	0.18	0.22	0.22
Buildings	-	65.64	66.9	72.19	76.52	24.47
Machinery	-	8.02	7.81	7.62	8.8	6.58
Construction In Progress	-	-	0.03	0.18	16.62	53.07
Leasehold Improvements	-	18.69	19.17	21.09	2.9	2.69

Source: S&P Capital IQ. Standard template. Financial Sources.