Expert Systems Holdings Limited (HKG:8319)

Expert Systems 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	174.96	218.91	196.8	158.46	152.11	95.4
Short-Term Investments	-	0.22	0.6	42.9	-	-
Cash & Short-Term Investments	174.96	219.13	197.4	201.36	152.11	95.4
Cash Growth	17.76%	11.01%	-1.97%	32.38%	59.44%	-3.71%
Accounts Receivable	177.54	145	134.32	165.01	83.96	99.58
Other Receivables	-	0.36	0.61	4.24	-	-
Receivables	177.54	145.36	134.93	169.25	83.96	99.58
Inventory	2.74	1.72	7.19	11.95	4	3.66
Prepaid Expenses	33.78	8.4	13.52	11.82	7.34	8.33
Other Current Assets	-	5.6	3.57	9.07	2.02	-
Total Current Assets	389.02	380.21	356.61	403.45	249.42	206.96
Property, Plant & Equipment	9.35	10.23	17.36	12.53	5.96	8
Goodwill	100.08	100.08	100.08	100.08	-	-
Other Intangible Assets	7.64	9.64	13.56	17.3	-	-
Long-Term Accounts Receivable	-	-	0	0.07	0.24	3.07
Other Long-Term Assets	5.47	6.1	7.6	6.33	2.36	2.36
Total Assets	511.56	506.25	495.2	539.76	257.98	220.38
Accounts Payable	122.06	116.14	117.58	132.17	98.44	92.07
Accrued Expenses	104.92	8.39	8.19	6.11	6.63	5.07
Current Portion of Leases	6.26	6.88	6.29	3.28	1.54	1.41
Current Income Taxes Payable	4.69	3.42	1.37	3.62	1.91	0.58
Current Unearned Revenue	-	72.25	73.9	84.8	18.72	8.08
Other Current Liabilities	6.59	37.53	29.86	70.45	3.8	3.19
Total Current Liabilities	244.53	244.6	237.19	300.43	131.04	110.39
Long-Term Debt	67.11	64	60.07	56.49	-	-
Long-Term Leases	1.85	1.91	8.44	7.16	4.31	5.85
Long-Term Deferred Tax Liabilities	1.25	1.56	2.18	2.81	-	-
Other Long-Term Liabilities	2.22	2.07	1.97	1.99	0.63	0.64
Total Liabilities	316.96	314.14	309.85	368.89	135.98	116.87
Common Stock	8.03	8.03	8.03	8.03	8	8
Additional Paid-In Capital	35.78	42.36	50.4	56.58	63.22	66.82
Retained Earnings	132.1	125.48	110.11	90.45	75.2	53.48
Comprehensive Income & Other	-4.79	-6.2	-4.58	-3.19	-24.43	-24.79
Total Common Equity	171.12	169.68	163.96	151.88	122	103.51
Minority Interest	23.47	22.43	21.39	19	-	-
Shareholders' Equity	194.59	192.11	185.35	170.88	122	103.51
Total Liabilities & Equity	511.56	506.25	495.2	539.76	257.98	220.38
Total Debt	75.23	72.79	74.8	66.93	5.85	7.26
Net Cash (Debt)	99.73	146.34	122.59	134.43	146.26	88.14
Net Cash Growth	34.49%	19.37%	-8.80%	-8.09%	65.93%	-11.03%
Net Cash Per Share	0.08	0.12	0.10	0.13	0.18	0.11
Filing Date Shares Outstanding	803.28	803.28	803.28	803.28	800	800
Total Common Shares Outstanding	803.28	803.28	803.28	803.28	800	800
Working Capital	144.5	135.61	119.43	103.02	118.38	96.58
Book Value Per Share	0.21	0.21	0.20	0.19	0.15	0.13
Tangible Book Value	63.41	59.96	50.33	34.5	122	103.51
Tangible Book Value Per Share	0.08	0.07	0.06	0.04	0.15	0.13
Machinery	-	11.02	10.41	8.72	4.1	3.89
Leasehold Improvements	-	2.28	2.28	1.68	1.42	1.42

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