Nexion Technologies Limited (HKG:8420)

Nexion Technologies Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	10.61	17.6	26.59	41.14	40.25
Short-Term Investments	2.34	16.98	4.23	5.51	6.06
Cash & Short-Term Investments	12.95	34.58	30.81	46.65	46.3
Cash Growth	-62.55%	12.21%	-33.95%	0.76%	-12.75%
Accounts Receivable	3.71	2.59	1.84	22.27	10.5
Other Receivables	0.01	-12.41	0.05	-	1.8
Receivables	3.72	-9.82	1.89	22.27	12.3
Inventory	0.2	2.52	0.23	0.61	0.01
Prepaid Expenses	3.12	2.49	8.97	8.35	5.32
Other Current Assets	-	3.16	-	-	-
Total Current Assets	19.99	32.93	41.9	77.88	63.93
Property, Plant & Equipment	1.23	0.07	0.46	9.95	11.27
Goodwill	2.66	2.77	5.45	5.35	-
Other Intangible Assets	2.02	5.05	8.05	12.82	17.04
Total Assets	25.9	40.81	55.87	106	92.24
Accounts Payable	3.53	0.95	2.21	8.67	2.22
Accrued Expenses	3.56	5.11	7.34	25.63	10.47
Current Portion of Leases	0.01	0.04	0.42	0.51	-
Current Income Taxes Payable	-	-	-	0.19	0.59
Current Unearned Revenue	1.27	0.11	2.2	19.39	3.58
Other Current Liabilities	1.23	2.22	1.23	1.23	-
Total Current Liabilities	9.6	8.42	13.4	55.61	16.86
Long-Term Leases	-	0.01	-	0.28	-
Long-Term Deferred Tax Liabilities	-	-	-	0.01	0.01
Other Long-Term Liabilities	-	-	-	-	2.71
Total Liabilities	9.6	8.43	13.4	55.9	19.58
Common Stock	8.88	8.88	7.39	7.2	7.16
Additional Paid-In Capital	82.73	82.73	80.75	77.35	76.91
Retained Earnings	-78.54	-63.85	-50.08	-40.59	-16.27
Comprehensive Income & Other	3.71	4.2	4.26	6.39	5.37
Total Common Equity	16.77	31.96	42.32	50.34	73.15
Minority Interest	-0.47	0.43	0.16	-0.24	-0.49
Shareholders' Equity	16.3	32.39	42.47	50.1	72.66
Total Liabilities & Equity	25.9	40.81	55.87	106	92.24
Total Debt	0.01	0.04	0.42	0.79	-
Net Cash (Debt)	12.94	34.54	30.39	45.87	46.3
Net Cash Growth	-62.52%	13.63%	-33.73%	-0.94%	-12.75%
Net Cash Per Share	0.01	0.04	0.04	0.06	0.06
Filing Date Shares Outstanding	887.76	887.76	739.8	720	720
Total Common Shares Outstanding	887.76	887.76	739.8	720	720
Working Capital	10.39	24.5	28.51	22.27	47.07
Book Value Per Share	0.02	0.04	0.06	0.07	0.10
Tangible Book Value	12.09	24.14	28.81	32.17	56.11
Tangible Book Value Per Share	0.01	0.03	0.04	0.04	0.08
Buildings	-	-	-	8.48	8.91
Machinery	2.07	0.05	1.61	20.27	20.12
Leasehold Improvements	-	-	-	0.09	0.09

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