Ocean Star Technology Group Limited (HKG:8297)

HKG:8297 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	3.24	5.05	25.56	21.9	3.7	3.27
Trading Asset Securities	0.69	0.69	3.22	2.89	-	-
Cash & Short-Term Investments	3.93	5.74	28.77	24.78	3.7	3.27
Cash Growth	-69.72%	-80.05%	16.10%	569.78%	13.18%	-73.28%
Accounts Receivable	6.53	6.72	3.98	0.3	0.41	0.59
Other Receivables	3.42	2.29	0.46	7.14	0.58	7.96
Receivables	20.26	15.37	10.93	7.44	0.99	8.55
Inventory	15.24	16.45	21.14	23.55	23.91	25.92
Prepaid Expenses	1.1	8.82	1.96	3.52	1.78	2.13
Other Current Assets	-	0.2	0.2	7.58	1.02	2.12
Total Current Assets	40.52	46.58	63	66.88	31.39	41.99
Property, Plant & Equipment	8.33	7.76	20.07	19.1	12.66	15.28
Long-Term Investments	-	-	-	5.1	13.26	18.02
Goodwill	-	-	1.6	-	0.44	0.44
Other Intangible Assets	-	-	0.89	-	-	-
Other Long-Term Assets	1.12	1.11	7.84	4.42	3.98	4.64
Total Assets	49.97	59.38	93.4	95.49	61.72	80.38
Accounts Payable	0.32	0.33	0.49	0.55	0.27	0.36
Accrued Expenses	10.37	7.26	5.77	5.33	4.26	4.03
Current Portion of Leases	6.57	4.8	10.42	9.86	7.12	12.81
Current Income Taxes Payable	1.01	1.01	0.85	0.95	0.82	0.13
Current Unearned Revenue	52.01	53.48	56.64	65.25	74.03	86.97
Total Current Liabilities	70.28	66.87	74.17	81.94	86.5	104.3
Long-Term Leases	0.36	0.93	5.96	6.95	3.9	8.36
Long-Term Deferred Tax Liabilities	-	-	0.06	-	-	-
Total Liabilities	71.3	68.46	80.18	88.89	90.4	112.66
Common Stock	10.78	10.36	10.1	6.3	4.8	4.8
Additional Paid-In Capital	129.96	129.96	125.11	86.66	34.25	34.25
Retained Earnings	-161.22	-148.54	-121.41	-86.69	-67.88	-71.58
Comprehensive Income & Other	-0.86	-0.86	-0.59	0.33	0.16	0.25
Total Common Equity	-21.34	-9.08	13.21	6.6	-28.68	-32.29
Shareholders' Equity	-21.34	-9.08	13.21	6.6	-28.68	-32.29
Total Liabilities & Equity	49.97	59.38	93.4	95.49	61.72	80.38
Total Debt	6.94	5.73	16.37	16.81	11.03	21.18
Net Cash (Debt)	-3.01	0.01	12.4	7.97	-7.33	-17.91
Net Cash Growth	-	-99.91%	55.52%	-	-	-
Net Cash Per Share	-0.00	0.00	0.02	0.02	-0.02	-0.04
Filing Date Shares Outstanding	1,078	1,036	1,010	630	480	480
Total Common Shares Outstanding	1,078	1,036	1,010	630	480	480
Working Capital	-29.76	-20.29	-11.17	-15.07	-55.1	-62.31
Book Value Per Share	-0.02	-0.01	0.01	0.01	-0.06	-0.07
Tangible Book Value	-21.34	-9.08	10.72	6.6	-29.12	-32.73
Tangible Book Value Per Share	-0.02	-0.01	0.01	0.01	-0.06	-0.07
Machinery	-	4.08	4.4	5.34	6.39	7.34
Leasehold Improvements	-	5.43	5.43	5.12	6.19	9.76

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