SDM Education Group Holdings Limited (HKG:8363)

HKG:8363 Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	22.12	25.7	29.51	38.46	66.39
Short-Term Investments	-	-	-	-	49.62
Cash & Short-Term Investments	22.12	25.7	29.51	38.46	116.01
Cash Growth	-13.93%	-12.91%	-23.27%	-66.85%	98.13%
Accounts Receivable	85.27	3.95	4.76	5.51	4.48
Other Receivables	10.52	34.41	27.03	24.57	19.97
Receivables	95.79	46.09	42.73	30.08	24.82
Inventory	1.9	1.89	1.96	2.2	2.13
Other Current Assets	-	26.46	18.95	32.61	29.81
Total Current Assets	119.8	100.14	93.14	103.35	172.78
Property, Plant & Equipment	70.23	82.07	88.97	117.45	160.38
Long-Term Investments	1.87	1.54	1.7	1.59	1.41
Goodwill	84.26	84.74	99.71	99.06	83.58
Other Intangible Assets	59.76	62.96	70.64	78.54	13.27
Long-Term Accounts Receivable	-	-	-	3.08	-
Long-Term Deferred Tax Assets	0.03	0.03	0.03	0.04	0.36
Other Long-Term Assets	34.11	28	26.14	44.83	93.61
Total Assets	370.84	364.2	386.44	465.45	537.58
Accounts Payable	0.04	0.09	0.87	0.33	0.24
Accrued Expenses	4.28	4.65	5.64	10.85	8.45
Short-Term Debt	12.7	28.01	13.72	5.77	13.25
Current Portion of Long-Term Debt	333.77	319.58	331.13	91.64	71
Current Portion of Leases	61.35	63.49	64.16	75.9	44.59
Current Income Taxes Payable	2.63	1.52	1.94	1.17	0.8
Current Unearned Revenue	30.27	33.05	32.82	39.05	51.94
Other Current Liabilities	71.83	63.52	55.7	185.44	78.08
Total Current Liabilities	516.88	513.9	505.99	410.15	268.35
Long-Term Debt	4.84	4.76	5.39	248.04	204.47
Long-Term Leases	62.98	71.22	80.09	121.32	108.25
Long-Term Deferred Tax Liabilities	3.51	4.4	5.46	6.71	2.2
Other Long-Term Liabilities	7.24	7.24	7.7	9.89	45.63
Total Liabilities	595.44	601.52	604.63	796.11	628.89
Common Stock	68.64	45.76	45.76	38.46	35.41
Additional Paid-In Capital	158.52	158.52	158.52	133.71	66.89
Retained Earnings	-502.43	-491.62	-463.63	-502.13	-191.4
Comprehensive Income & Other	39.74	42.32	32.54	1.84	9.82
Total Common Equity	-235.53	-245.02	-226.81	-328.12	-79.28
Minority Interest	10.93	7.7	8.62	-2.53	-12.03
Shareholders' Equity	-224.6	-237.32	-218.19	-330.66	-91.31
Total Liabilities & Equity	370.84	364.2	386.44	465.45	537.58
Total Debt	475.64	487.07	494.49	542.67	441.55
Net Cash (Debt)	-453.53	-461.37	-464.98	-504.22	-325.54
Net Cash Per Share	-0.71	-1.01	-1.09	-1.41	-0.92
Filing Date Shares Outstanding	686.4	686.4	457.6	384.6	354.1
Total Common Shares Outstanding	686.4	457.6	457.6	384.6	354.1
Working Capital	-397.08	-413.76	-412.85	-306.8	-95.56
Book Value Per Share	-0.34	-0.54	-0.50	-0.85	-0.22
Tangible Book Value	-379.55	-392.72	-397.16	-505.73	-176.13
Tangible Book Value Per Share	-0.55	-0.86	-0.87	-1.31	-0.50
Machinery	-	9.87	9.71	9.6	7.89
Construction In Progress	-	-	-	-	14.72
Leasehold Improvements	-	44.89	43.39	41.99	28.56

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