Wah Sun Handbags International Holdings Limited (HKG: 2683)

Wah Sun Handbags International 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	154.52	141.08	103.04	116.55	110.72	84.51
Short-Term Investments	1.79	1.6	1.48	1.12	1.1	1.17
Cash & Short-Term Investments	156.32	142.68	104.53	117.67	111.82	85.68
Cash Growth	4.99%	36.51%	-11.17%	5.24%	30.51%	-8.68%
Accounts Receivable	96.02	50.94	37.93	40.38	42.18	92.74
Other Receivables	7.37	5.8	4.9	13.53	7.36	10.27
Receivables	103.4	56.74	42.83	53.9	49.54	103
Inventory	61.64	67.86	128.59	142.23	113.49	103.87
Prepaid Expenses	6.01	9.59	6.03	2.82	2.89	3.41
Other Current Assets	25.56	25.06	23.98	23.64	23.62	23.43
Total Current Assets	352.92	301.93	305.95	340.26	301.35	319.39
Property, Plant & Equipment	63.48	60.88	66.64	72.87	70.46	78.69
Long-Term Deferred Tax Assets	3.42	3.33	2.52	2.53	1.05	2.25
Other Long-Term Assets	4.11	5.17	7.27	1.33	1.29	1.33
Total Assets	423.93	371.31	382.38	416.99	374.15	401.66
Accounts Payable	84.23	68.16	93.1	107.54	87.49	117.13
Accrued Expenses	25.64	21.83	20.06	19.22	24.24	14.42
Short-Term Debt	-	-	-	-	-	4.03
Current Portion of Leases	4.04	3.88	3.41	1.94	1.88	1.82
Current Income Taxes Payable	8.32	3.95	0.52	8.32	1.65	1.25
Current Unearned Revenue	0.45	0.45	0.32	0.31	0.3	0.08
Other Current Liabilities	12.26	-	-	-	-	-
Total Current Liabilities	134.94	98.26	117.4	137.33	115.56	138.72
Long-Term Leases	16.88	17.66	20.42	20.56	22.5	24.38
Long-Term Deferred Tax Liabilities	0.41	-	-	-	0.1	0.67
Total Liabilities	152.23	115.92	137.82	157.88	138.16	163.76
Common Stock	4.09	4.09	4.09	4.09	4.09	4.09
Additional Paid-In Capital	109.61	109.61	109.61	109.61	109.61	109.61
Retained Earnings	136.16	121.44	109.28	121.22	98.02	100.63
Comprehensive Income & Other	24.26	24.19	24.23	24.35	24.28	23.57
Total Common Equity	274.12	259.33	247.21	259.27	235.99	237.9
Minority Interest	-2.41	-3.94	-2.65	-0.16	-	-
Shareholders' Equity	271.71	255.39	244.56	259.11	235.99	237.9
Total Liabilities & Equity	423.93	371.31	382.38	416.99	374.15	401.66
Total Debt	20.92	21.54	23.83	22.5	24.38	30.23
Net Cash (Debt)	135.4	121.14	80.7	95.17	87.44	55.45
Net Cash Growth	6.73%	50.11%	-15.21%	8.84%	57.69%	-27.53%
Net Cash Per Share	0.33	0.30	0.20	0.23	0.21	0.14
Filing Date Shares Outstanding	408.63	408.63	408.63	408.63	408.63	408.63
Total Common Shares Outstanding	408.63	408.63	408.63	408.63	408.63	408.63
Working Capital	217.98	203.67	188.55	202.94	185.79	180.68
Book Value Per Share	0.67	0.63	0.60	0.63	0.58	0.58
Tangible Book Value	274.12	259.33	247.21	259.27	235.99	237.9
Tangible Book Value Per Share	0.67	0.63	0.60	0.63	0.58	0.58
Buildings	-	65.59	65.82	68.15	58.51	57.74
Machinery	-	54.81	52.11	50.43	50.06	49.37
Construction In Progress	-	-	-	2.36	-	-

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