Asia-Pac Financial Investment Company Limited (HKG:8193)

HKG:8193 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	5.66	3.36	2.55	4.5	48.54	3.52
Short-Term Investments	-	1.85	1.84	1.85	2.19	2.29
Trading Asset Securities	32.79	31.4	47.38	53.64	49.67	12.1
Cash & Short-Term Investments	38.44	36.62	51.77	59.98	100.4	17.9
Cash Growth	5.09%	-29.26%	-13.70%	-40.25%	460.75%	-66.78%
Accounts Receivable	10.34	10.08	9.29	6.49	7.66	7.57
Other Receivables	0.05	5.11	9.81	14.95	14.16	12.49
Receivables	49.05	19.76	93.59	55.47	113.01	120.36
Prepaid Expenses	13.34	2.01	2.02	2.52	0.02	1.69
Other Current Assets	0.48	-	-	-	-	11.28
Total Current Assets	101.32	58.4	147.38	117.97	213.43	151.23
Property, Plant & Equipment	0.33	1.19	0.63	1.46	0.53	0.7
Goodwill	-	-	8.79	20.06	40.44	43.2
Other Intangible Assets	0.61	0.75	1.88	1.6	-	-
Other Long-Term Assets	-	-	-	-	2.83	2.76
Total Assets	119.05	114.03	161.96	197.41	275.73	250.48
Accounts Payable	3.19	3.91	3	3.49	5.44	5.45
Accrued Expenses	31.84	16.65	17.85	18.32	24.53	26.57
Short-Term Debt	12.88	-	-	-	1.2	11.38
Current Portion of Long-Term Debt	-	-	-	-	40.65	-
Current Portion of Leases	0.51	0.71	0.15	0.69	0.39	6.81
Current Income Taxes Payable	0.4	0.08	0.08	0.1	0.12	0.08
Current Unearned Revenue	1.47	1.29	1.07	1.35	1.65	2.08
Other Current Liabilities	12.34	22.86	20.02	18.11	12.56	15.56
Total Current Liabilities	62.63	45.49	42.17	42.06	86.54	67.91
Long-Term Debt	23.6	38.65	36.51	35.66	24.47	57.24
Long-Term Leases	-	0.15	-	0.15	-	1.82
Total Liabilities	86.23	84.29	78.68	77.87	111.01	126.97
Common Stock	27.98	23.32	23.32	23.32	23.32	58.3
Additional Paid-In Capital	608.01	608.01	608.01	608.01	608.01	581.77
Retained Earnings	-609.72	-611.35	-560.57	-533.74	-489	-547.31
Comprehensive Income & Other	4.92	7.71	9.59	19.01	16.6	25.53
Total Common Equity	31.19	27.68	80.34	116.6	158.93	118.29
Minority Interest	1.64	2.06	2.93	2.95	5.79	5.21
Shareholders' Equity	32.82	29.73	83.28	119.54	164.73	123.5
Total Liabilities & Equity	119.05	114.03	161.96	197.41	275.73	250.48
Total Debt	36.99	39.51	36.66	36.5	66.72	77.24
Net Cash (Debt)	1.45	-2.89	15.11	23.49	33.68	-59.34
Net Cash Growth	-	-	-35.65%	-30.27%	-	-
Net Cash Per Share	0.01	-0.01	0.06	0.10	0.42	-1.02
Filing Date Shares Outstanding	279.81	233.18	233.18	233.18	233.18	58.3
Total Common Shares Outstanding	279.81	233.18	233.18	233.18	233.18	58.3
Working Capital	38.69	12.91	105.2	75.91	126.9	83.32
Book Value Per Share	0.11	0.12	0.34	0.50	0.68	2.03
Tangible Book Value	30.58	26.93	69.67	94.94	118.49	75.1
Tangible Book Value Per Share	0.11	0.12	0.30	0.41	0.51	1.29
Machinery	-	3.08	3.16	4.16	3.75	3.63
Leasehold Improvements	-	0.09	0.1	0.13	1.42	1.4

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