Asia Pioneer Entertainment Holdings Limited (HKG: 8400)

Asia Pioneer Entertainment Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	13.84	12.24	12.84	29.87	48.21	43.59
Short-Term Investments	0.04	0.04	0.04	0.04	0.04	0.04
Cash & Short-Term Investments	13.88	12.28	12.89	29.91	48.25	43.63
Cash Growth	54.90%	-4.67%	-56.93%	-38.00%	10.57%	-8.23%
Accounts Receivable	0.84	7.63	2.31	0.65	0.98	18.82
Other Receivables	0.21	0.17	0.06	0.06	0.15	0.9
Receivables	1.05	7.79	2.38	0.7	1.13	19.72
Inventory	3.91	3.57	2.62	4.48	8.47	7.31
Prepaid Expenses	0.59	1.43	0.38	0.73	0.87	0.62
Other Current Assets	3.53	3.82	3.95	3.91	4.46	13.22
Total Current Assets	22.95	28.9	22.21	39.74	63.18	84.5
Property, Plant & Equipment	5.47	6.5	3.09	2.52	3.35	6.5
Long-Term Accounts Receivable	-	-	-	-	-	19.59
Other Long-Term Assets	0.58	0.64	0.38	0.51	0.21	1.61
Total Assets	29	36.03	25.68	42.77	66.73	112.21
Accounts Payable	0.77	3.57	0.78	0.34	1.46	8.24
Accrued Expenses	0.2	0.36	0.25	0.55	0.19	1.52
Current Portion of Leases	1.9	1.88	0.7	1.8	1.08	1.33
Current Income Taxes Payable	2.35	2.35	3.4	4.34	4.34	4.34
Current Unearned Revenue	3.63	4.68	0.06	-	0.7	3
Other Current Liabilities	1.8	3.38	1.87	2.15	1.87	3.66
Total Current Liabilities	10.65	16.22	7.05	9.17	9.64	22.09
Long-Term Leases	2.18	2.91	0.36	0.59	1.01	2
Long-Term Deferred Tax Liabilities	0.48	0.57	-	-	-	-
Total Liabilities	13.31	19.7	7.41	9.76	10.65	24.09
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	55.1	55.1	55.1	55.1	55.1	55.1
Retained Earnings	-45.99	-45.35	-43.41	-28.67	-5.6	26.44
Comprensive Income & Other	-3.42	-3.42	-3.42	-3.42	-3.42	-3.42
Shareholders' Equity	15.7	16.34	18.27	33.01	56.09	88.12
Total Liabilities & Equity	29	36.03	25.68	42.77	66.73	112.21
Total Debt	4.08	4.79	1.06	2.39	2.09	3.33
Net Cash (Debt)	9.8	7.5	11.83	27.53	46.16	40.3
Net Cash Growth	22.53%	-36.62%	-57.03%	-40.36%	14.53%	-15.24%
Net Cash Per Share	0.01	0.01	0.01	0.03	0.05	0.04
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	12.3	12.68	15.16	30.57	53.54	62.42
Book Value Per Share	0.02	0.02	0.02	0.03	0.06	0.09
Tangible Book Value	15.7	16.34	18.27	33.01	56.09	88.12
Tangible Book Value Per Share	0.02	0.02	0.02	0.03	0.06	0.09
Machinery	-	5.5	5.41	4.31	2.62	2.54
Leasehold Improvements	-	4.28	4.28	4.28	4.28	4.28

Source: S&P Capital IQ. Standard template. Financial Sources.