Life Concepts Holdings Limited (HKG:8056)

Life Concepts 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	0.37	1.34	2.21	2.52	12.19	26.88
Cash & Short-Term Investments	0.37	1.34	2.21	2.52	12.19	26.88
Cash Growth	-83.47%	-39.34%	-12.21%	-79.32%	-54.63%	-15.75%
Accounts Receivable	34.48	38.15	34.48	38.69	15.88	3.14
Other Receivables	0.39	0.4	0.31	0.96	3.58	1.01
Receivables	34.87	38.55	34.79	39.65	19.45	4.14
Inventory	0.24	0.28	0.62	1.15	2.54	3.69
Prepaid Expenses	-	-	-	-	6.84	2.22
Other Current Assets	-	-	-	-	6.85	9.69
Total Current Assets	35.48	40.17	37.62	43.32	47.87	46.63
Property, Plant & Equipment	0.35	0.57	9.75	7.04	40.94	97.63
Goodwill	-	-	-	-	-	1.46
Other Intangible Assets	-	-	-	7.91	13.37	24.61
Long-Term Accounts Receivable	15.15	15.15	15.91	29.9	57.72	-
Other Long-Term Assets	66.17	66.34	75.97	62.64	77.72	28.33
Total Assets	117.15	122.24	139.25	150.81	251.13	198.65
Accounts Payable	5.36	4.86	4.89	5.73	10	14.65
Accrued Expenses	9.19	10.19	11.34	14.21	19.5	27.35
Short-Term Debt	67.44	135.25	153.4	172.93	1.16	37.49
Current Portion of Leases	17.21	17.23	11.92	17.14	42.01	57.84
Current Income Taxes Payable	0.45	0.45	0.45	0.23	0.71	1.15
Current Unearned Revenue	-	-	0.39	0.89	1.19	1.93
Other Current Liabilities	121.87	61.41	40.31	31.17	37.3	11.33
Total Current Liabilities	221.52	229.38	222.71	242.3	111.85	151.74
Long-Term Debt	-	-	-	-	157.33	-
Long-Term Leases	0.2	0.36	5.81	4.37	18.6	41.37
Long-Term Deferred Tax Liabilities	9.46	9.41	9.74	12.99	12.73	3.29
Other Long-Term Liabilities	0.82	0.82	0.82	1.57	10.58	3.89
Total Liabilities	232	239.97	239.07	261.22	311.09	200.29
Common Stock	17.67	14.79	14.79	63.04	63.04	63.04
Additional Paid-In Capital	2.45	-	-	28.79	28.79	28.79
Retained Earnings	-169.85	-167.26	-147.7	-237.32	-196.47	-132.04
Comprehensive Income & Other	29.77	29.77	27.95	25.57	29.73	27.4
Total Common Equity	-119.96	-122.7	-104.97	-119.93	-74.91	-12.81
Minority Interest	5.11	4.98	5.15	9.51	14.96	11.17
Shareholders' Equity	-114.85	-117.73	-99.82	-110.42	-59.95	-1.65
Total Liabilities & Equity	117.15	122.24	139.25	150.81	251.13	198.65
Total Debt	84.85	152.83	171.13	194.43	219.09	136.7
Net Cash (Debt)	-84.48	-151.49	-168.92	-191.91	-206.9	-109.82
Net Cash Per Share	-0.81	-1.60	-2.59	-4.74	-5.11	-2.71
Filing Date Shares Outstanding	113.41	94.91	94.91	40.51	40.51	40.51
Total Common Shares Outstanding	113.41	94.91	94.91	40.51	40.51	40.51
Working Capital	-186.04	-189.21	-185.09	-198.98	-63.98	-105.11
Book Value Per Share	-1.06	-1.29	-1.11	-2.96	-1.85	-0.32
Tangible Book Value	-119.96	-122.7	-104.97	-127.84	-88.28	-38.88
Tangible Book Value Per Share	-1.06	-1.29	-1.11	-3.16	-2.18	-0.96
Machinery	-	8.04	8.21	20.03	47.37	59.77
Leasehold Improvements	-	16.68	16.7	40.43	94.12	122.53

Updated Nov 29, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.