Yufengchang Holdings Limited (HKG:8631)

Ligand Pharmaceuticals Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	2.02	0.05	0.38	1.94	2.06
Short-Term Investments	0.82	0.67	0.67	0.31	0.8
Cash & Short-Term Investments	2.84	0.71	1.04	2.25	2.86
Cash Growth	298.46%	-31.57%	-53.65%	-21.26%	100.35%
Accounts Receivable	30.45	37.93	45.9	59.26	50.06
Other Receivables	0.28	-0.05	0.08	-0.08	0.04
Receivables	30.73	37.88	45.98	59.19	50.1
Inventory	2.74	-	-	-	-
Prepaid Expenses	0.26	2.34	1.24	0.4	2.24
Total Current Assets	36.57	40.93	48.26	61.83	55.19
Property, Plant & Equipment	0.48	2.26	4.72	8.04	8.44
Long-Term Investments	-	1.84	1.74	1.71	-
Other Intangible Assets	-	5.2	-	-	-
Other Long-Term Assets	-	-	3.52	-	1.25
Total Assets	37.05	50.24	58.23	71.59	64.87
Accounts Payable	19.15	1.69	2.24	5.33	5.03
Accrued Expenses	3.32	7.12	3.84	2.42	2.38
Short-Term Debt	23.82	12.12	12.19	10.46	1.27
Current Portion of Leases	-	-	-	0.3	0.42
Other Current Liabilities	0.04	0.01	0.01	1.06	0.32
Total Current Liabilities	46.33	20.94	18.27	19.57	9.42
Long-Term Leases	-	-	-	-	0.3
Total Liabilities	46.33	20.94	18.27	19.57	9.71
Common Stock	4	4	4	4	4
Additional Paid-In Capital	44.81	44.81	44.81	44.81	44.81
Retained Earnings	-58.1	-19.52	-8.86	3.2	6.34
Comprehensive Income & Other	0.01	0.01	0.01	0.01	0.01
Shareholders' Equity	-9.28	29.3	39.96	52.02	55.16
Total Liabilities & Equity	37.05	50.24	58.23	71.59	64.87
Total Debt	23.82	12.12	12.19	10.76	1.99
Net Cash (Debt)	-20.98	-11.41	-11.14	-8.51	0.87
Net Cash Growth	-	-	-	-	24.53%
Net Cash Per Share	-0.52	-0.29	-0.28	-0.21	0.02
Filing Date Shares Outstanding	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40
Working Capital	-9.76	19.99	29.98	42.27	45.77
Book Value Per Share	-0.23	0.73	1.00	1.30	1.38
Tangible Book Value	-9.28	24.09	39.96	52.02	55.16
Tangible Book Value Per Share	-0.23	0.60	1.00	1.30	1.38
Machinery	14.18	18.97	19.31	20.96	20.25
Leasehold Improvements	-	0.27	0.27	0.27	0.27

Updated Nov 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.