Zhong Jia Guo Xin Holdings Company Limited (HKG:2997)

HKG:2997 Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	7.94	11.74	31.56	18.23	19.03
Trading Asset Securities	1.65	1.43	1.84	2.04	2.87
Cash & Short-Term Investments	9.59	13.17	33.4	20.27	21.9
Cash Growth	-27.19%	-60.56%	64.77%	-7.45%	-55.23%
Accounts Receivable	1.41	0.43	17.46	6.43	2.85
Other Receivables	36.67	32.03	150.63	218.53	123.18
Receivables	38.08	32.46	168.1	228.2	128.9
Inventory	59.28	63.85	67.1	77.95	325.69
Prepaid Expenses	4.01	3.14	7.36	6.64	1.73
Other Current Assets	164.5	167.43	174.68	585.22	569.64
Total Current Assets	275.46	280.05	450.63	918.28	1,048
Property, Plant & Equipment	130.04	136.82	50.16	42.03	34.3
Long-Term Investments	14.57	90	102	147	190.83
Other Intangible Assets	459.52	567.62	238.19	297.56	337.68
Other Long-Term Assets	508.56	880.15	901.86	506.81	664.91
Total Assets	1,388	1,955	1,743	1,912	2,276
Accounts Payable	47.45	47.13	56.04	62.63	60.6
Accrued Expenses	16.8	15.11	5.29	7.65	22.81
Short-Term Debt	-	3.86	5.26	8.81	8.46
Current Portion of Leases	0.13	2.32	2.27	1.54	0.71
Current Income Taxes Payable	1.63	5.51	1.12	0.53	1.89
Current Unearned Revenue	47.89	42.81	37.69	44.77	41.18
Other Current Liabilities	110.95	154.36	39.29	37.06	29.56
Total Current Liabilities	224.86	271.1	146.96	163	165.21
Long-Term Debt	8.67	8.83	-	-	-
Long-Term Leases	-	0.25	1.17	0.35	0.23
Long-Term Deferred Tax Liabilities	135.68	213.25	142.07	15.15	33.49
Total Liabilities	369.2	493.43	290.19	178.5	198.93
Common Stock	131.38	93.84	93.84	76.12	76.12
Additional Paid-In Capital	-	1,620	1,620	1,597	1,597
Retained Earnings	-	-2,326	-2,318	-2,072	-1,710
Comprehensive Income & Other	804.5	1,956	1,989	2,044	2,011
Total Common Equity	935.87	1,344	1,385	1,645	1,975
Minority Interest	83.07	117.41	67.43	87.81	102.07
Shareholders' Equity	1,019	1,461	1,453	1,733	2,077
Total Liabilities & Equity	1,388	1,955	1,743	1,912	2,276
Total Debt	8.8	15.26	8.7	10.71	9.4
Net Cash (Debt)	0.79	-2.09	24.7	9.56	12.5
Net Cash Growth	-	-	158.37%	-23.54%	-72.83%
Net Cash Per Share	0.01	-0.02	0.30	0.13	0.16
Filing Date Shares Outstanding	131.38	93.84	93.84	76.12	76.12
Total Common Shares Outstanding	131.38	93.84	93.84	76.12	76.12
Working Capital	50.61	8.94	303.68	755.27	882.65
Book Value Per Share	7.12	14.32	14.76	21.62	25.94
Tangible Book Value	476.36	776.18	1,147	1,348	1,637
Tangible Book Value Per Share	3.63	8.27	12.22	17.71	21.51
Land	-	40.5	-	-	-
Machinery	-	46.62	25.71	25.21	23.92
Construction In Progress	-	0.28	36.99	24.48	15.63
Leasehold Improvements	-	0.75	0.76	6.66	6.4

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