LH Group Limited (HKG:1978)

LH Group 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	144.81	147.66	196.46	241.95	179.15
Short-Term Investments	-	105.07	145.45	83.41	159.62
Cash & Short-Term Investments	144.81	252.72	341.91	325.36	338.77
Cash Growth	-42.70%	-26.09%	5.09%	-3.96%	28.76%
Accounts Receivable	6.34	10.17	8.54	6.36	4.96
Other Receivables	2.28	2.56	0.55	0.63	2.24
Receivables	8.63	12.73	9.09	6.99	7.2
Inventory	19.42	19.98	37.51	49.72	32.41
Prepaid Expenses	21.56	15.15	15.97	10.78	7.88
Other Current Assets	31.68	24.62	23.71	22.87	11.55
Total Current Assets	226.1	325.21	428.19	415.72	397.82
Property, Plant & Equipment	435.18	335.95	320.58	293.23	276.28
Other Intangible Assets	1.68	2.57	3.92	5.23	5.42
Long-Term Deferred Tax Assets	46.72	33	30.19	27.33	26.04
Other Long-Term Assets	76.33	62.93	63.71	42.36	41.94
Total Assets	786.01	759.65	846.59	783.86	747.5
Accounts Payable	54.83	45.48	58.31	76.86	37.66
Accrued Expenses	85.86	78.88	73.98	69.3	52.61
Current Portion of Leases	114.91	109.07	96.41	85.8	93.4
Current Income Taxes Payable	3.24	12.6	3.73	9.67	4.29
Current Unearned Revenue	30.34	36.54	43.76	34.79	21.82
Other Current Liabilities	30.04	11.17	11.88	13.88	7.28
Total Current Liabilities	319.21	293.73	288.07	290.29	217.06
Long-Term Leases	209.57	146.12	127.25	93.49	95.75
Long-Term Deferred Tax Liabilities	6.39	5.33	6.12	6.89	5.16
Other Long-Term Liabilities	17.97	17.07	15.65	12.99	14.93
Total Liabilities	553.14	462.24	437.09	403.66	332.9
Common Stock	80	80	80	80	80
Additional Paid-In Capital	122.78	122.78	122.78	122.78	122.78
Retained Earnings	2.47	67.01	179.1	149.8	184.2
Comprehensive Income & Other	27.62	27.62	27.62	27.62	27.62
Total Common Equity	232.87	297.41	409.5	380.2	414.6
Shareholders' Equity	232.87	297.41	409.5	380.2	414.6
Total Liabilities & Equity	786.01	759.65	846.59	783.86	747.5
Total Debt	324.48	255.18	223.66	179.29	189.15
Net Cash (Debt)	-179.67	-2.46	118.25	146.07	149.62
Net Cash Growth	-	-	-19.04%	-2.37%	-
Net Cash Per Share	-0.22	-0.00	0.15	0.18	0.19
Filing Date Shares Outstanding	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800
Working Capital	-93.11	31.48	140.12	125.43	180.76
Book Value Per Share	0.29	0.37	0.51	0.48	0.52
Tangible Book Value	231.19	294.84	405.58	374.97	409.18
Tangible Book Value Per Share	0.29	0.37	0.51	0.47	0.51
Land	51.45	51.45	51.45	66.65	66.65
Machinery	205.32	168.04	156.91	138.81	116.6
Leasehold Improvements	201.8	171.18	163.4	144.4	130.46

Updated Sep 30, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.