Twintek Investment Holdings Limited (HKG:6182)

Beacon Roofing Supply 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	8.01	29.7	24.77	28.22	41.62
Short-Term Investments	3.65	3.88	1.78	0.77	4.13
Cash & Short-Term Investments	11.66	33.58	26.55	28.99	45.75
Cash Growth	-65.28%	26.46%	-8.41%	-36.62%	-38.31%
Accounts Receivable	107.46	65.91	131.02	148.34	106.99
Other Receivables	-	2.88	2.23	-	-
Receivables	107.46	68.8	133.25	148.34	106.99
Inventory	1.29	1.6	3.43	5.84	10.81
Prepaid Expenses	-	-	-	1.64	-
Other Current Assets	18.91	8.64	8.28	8.1	8.09
Total Current Assets	139.32	112.62	171.51	192.9	171.64
Property, Plant & Equipment	47.98	50.14	52.99	53.62	55.64
Other Long-Term Assets	7.07	6.78	6.65	6.17	6.05
Total Assets	194.37	169.54	231.16	252.69	233.33
Accounts Payable	19.19	8.27	21.5	31.14	28.34
Accrued Expenses	8.7	2.26	2.59	4.45	4.12
Short-Term Debt	54.38	52.21	64.53	48.51	35.9
Current Portion of Leases	0.89	0.68	1.15	0.15	0.43
Current Income Taxes Payable	0.05	-	-	1.09	0.04
Current Unearned Revenue	14.47	10.92	8.51	6.51	3.4
Other Current Liabilities	2.57	2.51	2.79	4.32	4.27
Total Current Liabilities	100.25	76.85	101.06	96.16	76.49
Long-Term Leases	0.26	0.15	0.83	-	0.15
Long-Term Deferred Tax Liabilities	0.18	0.19	0.19	0.24	0.15
Total Liabilities	100.68	77.18	102.08	96.4	76.78
Common Stock	8	8	8	8	8
Additional Paid-In Capital	89.94	89.94	89.94	89.94	103.94
Retained Earnings	-9.28	-10.6	26.12	53.33	39.58
Comprehensive Income & Other	5.02	5.02	5.02	5.02	5.02
Shareholders' Equity	93.68	92.37	129.08	156.29	156.55
Total Liabilities & Equity	194.37	169.54	231.16	252.69	233.33
Total Debt	55.53	53.04	66.5	48.66	36.48
Net Cash (Debt)	-43.87	-19.46	-39.95	-19.67	9.27
Net Cash Growth	-	-	-	-	-70.82%
Net Cash Per Share	-0.05	-0.02	-0.05	-0.02	0.01
Filing Date Shares Outstanding	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800
Working Capital	39.07	35.78	70.46	96.73	95.16
Book Value Per Share	0.12	0.12	0.16	0.20	0.20
Tangible Book Value	93.68	92.37	129.08	156.29	156.55
Tangible Book Value Per Share	0.12	0.12	0.16	0.20	0.20
Land	55.68	55.68	55.68	55.68	55.68
Machinery	4.14	4.83	4.32	4.33	3.33
Leasehold Improvements	3.83	3.83	3.59	3.2	3.2

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