Kong Shum Smart Management Group (Holdings) Limited (HKG:8181)

HKG:8181 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	34.76	44.76	79.14	67.7	105.33	141.42
Short-Term Investments	4	14.43	13.35	12.69	2.29	2.54
Cash & Short-Term Investments	38.76	59.19	92.49	80.38	107.62	143.96
Cash Growth	-37.46%	-36.00%	15.05%	-25.31%	-25.24%	-9.31%
Accounts Receivable	89.61	87	87.81	102.77	83.41	89.56
Other Receivables	0.92	34.98	17.93	22.2	38.94	16.85
Receivables	90.54	121.97	105.74	148.97	140.36	124.42
Prepaid Expenses	62.63	2.28	2.79	6.18	9.03	7.28
Other Current Assets	-	0.04	0.03	0.57	0.57	1.63
Total Current Assets	191.93	183.48	201.05	236.11	257.58	277.29
Property, Plant & Equipment	74.47	68.18	102.85	107.43	61.57	28.67
Long-Term Investments	7.13	8.29	8.71	6.24	18.8	40.43
Goodwill	0.79	0.79	1.1	1.1	3.23	3.23
Other Intangible Assets	-	-	0.16	0.22	0.36	2.14
Long-Term Deferred Tax Assets	2.52	2.52	2.38	2.74	1.97	2.77
Other Long-Term Assets	28.25	41.82	49.74	43.96	79.13	39.06
Total Assets	305.09	305.06	365.99	397.79	422.64	393.59
Accounts Payable	2.5	2.42	2.4	2.52	2.54	2.68
Accrued Expenses	61.54	37.7	36.84	36.94	49.37	37.49
Short-Term Debt	-	-	5.93	9	5.35	11.67
Current Portion of Long-Term Debt	-	3	-	-	-	-
Current Portion of Leases	3.82	3.96	4.08	3.09	4.18	4.21
Current Income Taxes Payable	1.33	1.41	1.68	2.36	1.61	3.14
Current Unearned Revenue	2.33	2.05	2.42	6.23	3.19	4
Other Current Liabilities	7.65	22.82	24.74	31.67	28.24	29.19
Total Current Liabilities	79.16	73.36	78.09	91.81	94.5	92.37
Long-Term Debt	-	-	2.14	-	-	-
Long-Term Leases	0.31	2.18	6.01	7.02	9.14	2.29
Long-Term Deferred Tax Liabilities	1.46	1.69	1.46	0.57	0.04	0.11
Total Liabilities	80.94	77.23	87.69	99.4	103.67	94.77
Common Stock	11.29	11.29	11.29	11.29	10.26	10.26
Additional Paid-In Capital	190.44	190.44	190.44	179.98	179.98	179.98
Retained Earnings	17.46	19.6	66.03	96.63	122.58	106.72
Comprehensive Income & Other	0.61	2.18	6.05	10.5	6.16	1
Total Common Equity	219.81	223.51	273.82	298.39	318.97	297.96
Minority Interest	4.34	4.32	4.49	-	-	0.86
Shareholders' Equity	224.15	227.83	278.31	298.39	318.97	298.82
Total Liabilities & Equity	305.09	305.06	365.99	397.79	422.64	393.59
Total Debt	4.13	9.14	18.16	19.11	18.68	18.16
Net Cash (Debt)	34.64	50.06	74.33	61.27	88.94	125.8
Net Cash Growth	-30.29%	-32.66%	21.31%	-31.11%	-29.30%	-13.88%
Net Cash Per Share	0.03	0.04	0.07	0.06	0.09	0.12
Filing Date Shares Outstanding	1,129	1,129	1,129	1,129	1,026	1,026
Total Common Shares Outstanding	1,129	1,129	1,129	1,129	1,026	1,026
Working Capital	112.77	110.12	122.97	144.3	163.08	184.92
Book Value Per Share	0.19	0.20	0.24	0.26	0.31	0.29
Tangible Book Value	219.03	222.73	272.56	297.07	315.38	292.59
Tangible Book Value Per Share	0.19	0.20	0.24	0.26	0.31	0.29
Land	-	46.49	50.06	62.97	9.51	9.51
Machinery	-	23.82	21.02	17.59	14.18	8.69
Construction In Progress	-	15.15	12.95	27.87	18.75	12.33
Leasehold Improvements	-	36.09	34.13	13.2	22.48	4.16

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