KPa-BM Holdings Limited (HKG:2663)

KPa-BM Holdings 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	132.7	170.23	114.82	105.4	116.65	125.84
Short-Term Investments	1.7	1.74	10.66	0.46	2.36	2.23
Cash & Short-Term Investments	134.4	171.97	125.48	105.86	119.01	128.07
Cash Growth	11.68%	37.05%	18.54%	-11.05%	-7.07%	51.79%
Accounts Receivable	309.31	278.46	310.32	227.11	249.03	240.3
Other Receivables	14.31	36.01	10.44	11.67	5.46	3.65
Receivables	323.63	314.47	320.75	238.78	254.49	243.95
Inventory	15.46	14.93	17.71	18.23	11.07	8.64
Prepaid Expenses	5.94	5.32	13.49	12.13	1.64	1.39
Other Current Assets	-	-	-	-	-	0.1
Total Current Assets	479.43	506.69	477.43	375	386.21	382.16
Property, Plant & Equipment	12.28	14.87	13.59	18.67	17.47	24.72
Goodwill	0.6	0.6	0.6	0.6	0.6	0.6
Long-Term Deferred Tax Assets	0.41	0.41	0.14	1.13	0.14	0.15
Other Long-Term Assets	4.16	4.07	6.22	6.74	26.98	26.32
Total Assets	496.87	526.63	497.98	402.13	431.39	433.94
Accounts Payable	78.93	95.99	68.95	67.17	53.19	51.53
Accrued Expenses	13.25	11.33	9.52	4.77	-	-
Short-Term Debt	-	9.28	45.87	2.54	-	-
Current Portion of Leases	4.94	5.31	5.49	7.52	6.6	7.27
Current Income Taxes Payable	5.83	3.25	1.61	0.1	4.18	4.82
Current Unearned Revenue	78.45	76.38	55.51	27.84	50.35	79.33
Other Current Liabilities	39.61	28.55	43.77	38.57	43.02	47.61
Total Current Liabilities	221	230.09	230.72	148.5	157.34	190.56
Long-Term Leases	2.39	4.18	3.41	6.16	5.06	10.63
Long-Term Deferred Tax Liabilities	0.02	0.02	0.06	0.1	0.77	0.88
Total Liabilities	223.4	234.28	234.18	154.76	163.17	202.06
Common Stock	5.57	5.57	5.57	6	6	6
Additional Paid-In Capital	23.83	23.83	23.83	33.94	33.94	33.94
Retained Earnings	237.4	256.87	227.2	199.05	204.9	169.73
Comprehensive Income & Other	6.67	6.09	7.19	8.37	23.38	22.2
Total Common Equity	273.47	292.35	263.79	247.37	268.23	231.87
Shareholders' Equity	273.47	292.35	263.79	247.37	268.23	231.87
Total Liabilities & Equity	496.87	526.63	497.98	402.13	431.39	433.94
Total Debt	7.32	18.76	54.77	16.22	11.66	17.89
Net Cash (Debt)	127.08	153.22	70.72	89.64	107.34	110.17
Net Cash Growth	35.45%	116.66%	-21.11%	-16.49%	-2.57%	87.62%
Net Cash Per Share	0.23	0.28	0.12	0.15	0.18	0.18
Filing Date Shares Outstanding	556.93	556.93	556.93	600	600	600
Total Common Shares Outstanding	556.93	556.93	556.93	600	600	600
Working Capital	258.43	276.6	246.71	226.5	228.87	191.59
Book Value Per Share	0.49	0.52	0.47	0.41	0.45	0.39
Tangible Book Value	272.87	291.75	263.19	246.76	267.62	231.27
Tangible Book Value Per Share	0.49	0.52	0.47	0.41	0.45	0.39
Machinery	-	20.95	18.5	17.59	16.8	17.05
Leasehold Improvements	-	2.99	3.15	3.13	3.12	3.11
Order Backlog	-	898.53	1,144	1,135	-	-

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