Star Plus Legend Holdings Limited (HKG:6683)

Star Plus Legend Holdings Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	68.04	296.54	145.82	182.63	211.87	120.96
Short-Term Investments	5.38	4.9	26.08	12.44	0.9	0.46
Trading Asset Securities	146.36	61.31	25.91	-	-	-
Cash & Short-Term Investments	219.77	362.75	197.82	195.08	212.77	121.43
Cash Growth	-45.61%	83.38%	1.41%	-8.31%	75.23%	241.77%
Accounts Receivable	352.8	303.38	175.74	39.07	26.08	39.74
Other Receivables	171.45	59.68	128.58	3.5	26.67	28.43
Receivables	565.82	363.06	304.32	42.57	52.75	71.21
Inventory	185.79	192.37	128.77	118.43	38.08	24.11
Other Current Assets	114.24	111.46	91.79	60.12	52.57	42.38
Total Current Assets	1,086	1,030	722.7	416.2	356.17	259.12
Property, Plant & Equipment	151.22	144.99	89.05	70.96	62.87	6.03
Long-Term Investments	5.63	17.68	7.65	-	-	-
Other Intangible Assets	19.71	20.56	19.97	3.88	0.63	0.08
Long-Term Accounts Receivable	-	-	-	-	-	2.42
Long-Term Deferred Tax Assets	20.33	8.27	10.56	4.19	3.03	3.97
Other Long-Term Assets	19.44	25.38	52.64	59.64	50.42	54.51
Total Assets	1,302	1,247	902.57	554.87	473.11	326.13
Accounts Payable	58.14	23.18	14.08	9.68	21.5	10.67
Accrued Expenses	33.22	48.08	24.05	24.26	16.39	47.16
Short-Term Debt	5.39	3.84	28.17	178.65	163.52	7.74
Current Portion of Long-Term Debt	25.65	5	5	5	5	-
Current Portion of Leases	11.5	5.07	3.7	1.87	3.28	1.57
Current Income Taxes Payable	77.37	66.01	44.28	24.58	15.15	42.08
Current Unearned Revenue	42.7	72.77	33.15	31.39	59.31	64.53
Other Current Liabilities	39.13	55.65	51.38	35.07	7.69	13.75
Total Current Liabilities	293.1	279.6	203.81	310.5	291.84	187.5
Long-Term Debt	-	-	5	10	15	-
Long-Term Leases	10.51	7.25	2.17	0.22	1.04	1.41
Long-Term Unearned Revenue	-	-	-	0.04	0.05	-
Long-Term Deferred Tax Liabilities	-	-	-	-	-	2.2
Total Liabilities	303.61	286.85	210.99	320.75	307.92	191.11
Common Stock	0.06	0.06	0.06	0.04	0.04	0.04
Additional Paid-In Capital	709.01	612.45	410.55	175.89	175.89	32.95
Retained Earnings	284.88	305.23	249.17	214.66	154.27	110.62
Treasury Stock	-	-	-	-158.18	-158.18	-
Comprehensive Income & Other	-	35.96	24.44	1.14	-2.79	-5.3
Total Common Equity	993.95	953.7	684.21	233.54	169.22	138.31
Minority Interest	4.39	5.97	7.38	0.57	-4.03	-3.29
Shareholders' Equity	998.34	959.67	691.59	234.11	165.19	135.02
Total Liabilities & Equity	1,302	1,247	902.57	554.87	473.11	326.13
Total Debt	53.05	21.16	44.04	195.75	187.84	10.72
Net Cash (Debt)	166.73	341.58	153.77	-0.67	24.93	110.7
Net Cash Growth	-57.45%	122.13%	-	-	-77.48%	-
Net Cash Per Share	0.19	0.40	0.18	-0.00	0.05	0.22
Filing Date Shares Outstanding	859.72	833.34	801.89	542.91	512.82	503.23
Total Common Shares Outstanding	859.72	833.34	801.89	542.91	512.82	503.23
Working Capital	792.53	750.04	518.89	105.7	64.33	71.62
Book Value Per Share	1.16	1.14	0.85	0.43	0.33	0.27
Tangible Book Value	974.24	933.14	664.25	229.66	168.6	138.23
Tangible Book Value Per Share	1.13	1.12	0.83	0.42	0.33	0.27
Land	-	-	-	-	55.44	-
Buildings	-	105.41	57.67	-	-	-
Machinery	-	10.5	7.55	62.38	3.29	2.08
Leasehold Improvements	-	30.02	10.79	12.55	2.48	1.85

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.