ETS Group Limited (HKG:8031)

ETS Group Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	49.52	26.59	46.44	41.71	59.46
Short-Term Investments	-	-	20	-	-
Trading Asset Securities	-	-	0.2	0.24	1.64
Cash & Short-Term Investments	49.52	26.59	66.64	41.94	61.1
Cash Growth	86.27%	-60.10%	58.87%	-31.35%	5.53%
Accounts Receivable	11.79	21.41	31.28	56.4	43.8
Other Receivables	10.3	1.75	2.12	6.08	6.92
Receivables	22.09	23.16	33.4	62.47	50.72
Restricted Cash	-	-	6.45	16.59	11.74
Other Current Assets	-	-	6.09	6.09	9.11
Total Current Assets	71.61	49.75	112.58	127.1	132.66
Property, Plant & Equipment	2.85	0.89	0.71	1.46	5.82
Long-Term Investments	0.33	2.12	2.09	2.2	-
Other Intangible Assets	1.99	2	2.95	4.85	6.18
Long-Term Deferred Tax Assets	0	0.76	0.67	0.82	1.17
Other Long-Term Assets	2.77	-	0.21	0.21	0.21
Total Assets	79.55	55.52	119.2	136.64	146.04
Accounts Payable	-	-	0	0.13	0.89
Accrued Expenses	13.44	7.41	-	-	0.01
Short-Term Debt	-	-	2	-	-
Current Portion of Long-Term Debt	-	-	9.21	-	3
Current Portion of Leases	2.34	0.27	0.38	0.77	2.93
Current Income Taxes Payable	0.02	0.08	0.14	0.7	0.28
Current Unearned Revenue	1.94	2.22	2.25	1.89	1.89
Other Current Liabilities	1.04	2.38	15.36	25.63	20.97
Total Current Liabilities	18.79	12.36	29.34	29.12	29.96
Long-Term Debt	-	-	-	8.11	-
Long-Term Leases	0.36	0.26	-	0.25	-
Long-Term Deferred Tax Liabilities	0.01	0.01	0.02	0.02	0.05
Total Liabilities	19.16	12.63	29.35	37.49	30.01
Common Stock	2.96	2.96	2.8	2.8	2.8
Additional Paid-In Capital	3.49	3.49	25.24	25.24	25.24
Retained Earnings	28.33	10.82	34.46	43.75	62.37
Comprehensive Income & Other	25.62	25.62	27.36	27.36	25.62
Shareholders' Equity	60.39	42.89	89.85	99.15	116.03
Total Liabilities & Equity	79.55	55.52	119.2	136.64	146.04
Total Debt	2.7	0.54	11.58	9.13	5.93
Net Cash (Debt)	46.82	26.05	55.05	32.82	55.17
Net Cash Growth	79.73%	-52.68%	67.77%	-40.52%	16.07%
Net Cash Per Share	0.16	0.09	0.20	0.12	0.20
Filing Date Shares Outstanding	295.63	295.63	280	280	280
Total Common Shares Outstanding	295.63	295.63	280	280	280
Working Capital	52.83	37.39	83.24	97.98	102.7
Book Value Per Share	0.20	0.15	0.32	0.35	0.41
Tangible Book Value	58.41	40.88	86.9	94.29	109.85
Tangible Book Value Per Share	0.20	0.14	0.31	0.34	0.39
Machinery	0.68	1.39	1.32	3.05	2.3
Leasehold Improvements	2.08	2.08	8.97	9.18	11.56

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