China Demeter Financial Investments Limited (HKG:8120)

HKG:8120 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	25.89	27.59	42.33	40.58	35.6
Short-Term Investments	6.07	7.36	11.88	10.44	9.87
Trading Asset Securities	10.29	10.09	21.86	24.56	18.13
Cash & Short-Term Investments	42.25	45.04	76.06	75.58	63.59
Cash Growth	-6.20%	-40.79%	0.64%	18.86%	-3.17%
Accounts Receivable	0.77	1.49	1.2	1.06	8.27
Other Receivables	0.02	0.07	0.09	0.53	-
Receivables	3.39	7.32	15.48	17.26	33.89
Inventory	1.43	1.45	1.53	1.47	1.51
Prepaid Expenses	1.11	1.31	1.48	2.91	1.58
Other Current Assets	21.46	17.23	34.67	32.5	23.35
Total Current Assets	121.41	125.59	208.13	222.15	171.58
Property, Plant & Equipment	35.94	56.52	33.35	23.45	38.61
Long-Term Investments	2.76	4.36	0.07	0.02	6.1
Goodwill	1.93	1.96	2.07	7.23	17.23
Other Intangible Assets	0.5	0.5	0.5	0.5	0.5
Other Long-Term Assets	6.1	6.63	4.27	3.19	8.6
Total Assets	169.96	195.56	248.38	256.55	243.02
Accounts Payable	8.58	9.07	9.12	11.37	11.97
Short-Term Debt	-	-	20.05	20.06	10.02
Current Portion of Long-Term Debt	22.09	0.05	-	-	-
Current Portion of Leases	25.56	25.32	17.84	25.5	31.13
Current Income Taxes Payable	0.04	0.03	0.12	0.17	0.25
Other Current Liabilities	27.59	21.76	21.57	22.19	19.55
Total Current Liabilities	109.26	76.58	105.82	109.2	100.98
Long-Term Debt	-	10	-	-	-
Long-Term Leases	11.33	25.96	13.19	13.45	31.89
Total Liabilities	121.24	113.14	119.01	122.65	132.88
Common Stock	0.9	7.53	7.53	6.12	1.53
Additional Paid-In Capital	379.56	366.46	366.46	353.23	313.66
Retained Earnings	-390.71	-350.09	-304.81	-285.97	-266.23
Comprehensive Income & Other	59.23	58.66	59.37	59.56	59.81
Total Common Equity	48.99	82.55	128.55	132.95	108.77
Minority Interest	-0.27	-0.13	0.83	0.95	1.38
Shareholders' Equity	48.72	82.43	129.37	133.9	110.15
Total Liabilities & Equity	169.96	195.56	248.38	256.55	243.02
Total Debt	58.98	61.33	51.08	59.01	73.04
Net Cash (Debt)	-16.74	-16.29	24.98	16.57	-9.45
Net Cash Growth	-	-	50.77%	-	-
Net Cash Per Share	-0.19	-0.22	0.38	0.41	-0.62
Filing Date Shares Outstanding	90.35	75.29	75.29	61.21	15.3
Total Common Shares Outstanding	90.35	75.29	75.29	61.21	15.3
Working Capital	12.16	49.01	102.31	112.95	70.6
Book Value Per Share	0.54	1.10	1.71	2.17	7.11
Tangible Book Value	46.56	80.09	125.98	125.21	91.03
Tangible Book Value Per Share	0.52	1.06	1.67	2.05	5.95
Machinery	12.16	11.8	15.53	14.56	10.9
Leasehold Improvements	26.69	23.69	18.38	18.46	16.43

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