ISP Holdings Limited (HKG:2340)

ISP Holdings 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	21.59	68.24	153.43	82.66	205.08
Short-Term Investments	2.04	1.9	1.8	2.91	25.27
Trading Asset Securities	26.02	24.5	28.65	-	-
Cash & Short-Term Investments	49.65	94.64	183.88	85.57	230.35
Cash Growth	-47.54%	-48.53%	114.89%	-62.85%	64.90%
Accounts Receivable	155.91	164.97	210.26	209.74	329.46
Other Receivables	8.01	7.91	8.48	34.33	31.24
Receivables	163.92	172.87	218.74	244.07	360.7
Other Current Assets	82.09	79.01	19.52	188.02	10.76
Total Current Assets	295.66	346.53	422.14	517.66	601.81
Property, Plant & Equipment	1.68	1.84	1.94	4.04	18.42
Long-Term Deferred Tax Assets	0.22	0.23	0.24	0.27	1.17
Other Long-Term Assets	-	-	-	-	6.8
Total Assets	297.56	348.6	424.31	521.96	628.2
Accounts Payable	75.83	86.52	143.45	-	198.77
Short-Term Debt	-	-	-	-	64
Current Portion of Long-Term Debt	-	-	-	-	38.91
Current Portion of Leases	0.89	1.09	1.05	1.9	7.65
Current Income Taxes Payable	-	-	0.12	0.01	6.66
Current Unearned Revenue	3.48	2.2	-	0.5	13.58
Other Current Liabilities	66.62	73.69	79.25	353.46	146.86
Total Current Liabilities	146.81	163.49	223.87	355.87	476.44
Long-Term Leases	0.16	0.42	0.06	0.85	4.38
Long-Term Deferred Tax Liabilities	-	0.01	0.06	0.13	0.39
Total Liabilities	147.25	164.17	224.12	356.99	482.72
Common Stock	42.49	42.49	42.49	42.49	42.49
Additional Paid-In Capital	-	-	-	185.42	185.42
Retained Earnings	101.87	135.39	150.74	-72.6	-96.39
Comprehensive Income & Other	-2.05	-1.45	-1.03	1.67	5.96
Total Common Equity	142.31	176.43	192.2	156.98	137.48
Shareholders' Equity	150.31	184.43	200.2	164.98	145.48
Total Liabilities & Equity	297.56	348.6	424.31	521.96	628.2
Total Debt	1.05	1.5	1.11	2.76	114.94
Net Cash (Debt)	48.6	93.14	182.76	82.81	115.41
Net Cash Growth	-47.82%	-49.04%	120.70%	-28.25%	-
Net Cash Per Share	0.11	0.22	0.43	0.19	0.27
Filing Date Shares Outstanding	424.85	424.85	424.85	424.85	424.85
Total Common Shares Outstanding	424.85	424.85	424.85	424.85	424.85
Working Capital	148.85	183.04	198.27	161.79	125.37
Book Value Per Share	0.33	0.42	0.45	0.37	0.32
Tangible Book Value	142.31	176.43	192.2	156.98	137.48
Tangible Book Value Per Share	0.33	0.42	0.45	0.37	0.32
Machinery	11.04	10.54	10.48	12.61	65.97
Leasehold Improvements	1.52	1.52	1.52	1.94	10.95
Order Backlog	146	-	-	-	-

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