SEM Holdings Limited (HKG:9929)

SEM Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	75.74	56.13	35.89	19.75	39.1	102.32
Short-Term Investments	36.83	17.21	21.4	22.1	29.21	9.33
Cash & Short-Term Investments	112.58	73.33	57.29	41.84	68.32	111.65
Cash Growth	71.70%	28.02%	36.91%	-38.75%	-38.81%	179.96%
Accounts Receivable	103.7	154.66	153.09	170.88	155.91	117.15
Other Receivables	-	-	-	-	1.3	0.58
Receivables	103.7	154.66	153.09	170.88	157.21	117.73
Other Current Assets	-	-	18.13	19.58	1.45	19.39
Total Current Assets	216.28	227.99	228.51	232.29	226.98	248.77
Property, Plant & Equipment	28.64	29.6	31.36	36.04	38.12	15.36
Long-Term Deferred Tax Assets	-	-	-	-	0.25	-
Other Long-Term Assets	-	0.01	0.05	0.12	0.12	0.05
Total Assets	244.92	257.6	259.91	268.46	265.46	264.18
Accounts Payable	4.72	6.76	8.24	13.52	19.94	20.98
Accrued Expenses	-	4.21	14.67	16.43	3.04	2.01
Short-Term Debt	-	-	-	-	-	0.02
Current Portion of Long-Term Debt	0.79	0.78	0.74	0.71	0.72	-
Current Portion of Leases	0.37	0.43	0.6	0.37	0.87	0.74
Current Income Taxes Payable	1.02	1.47	2.7	2.88	3.29	3.28
Current Unearned Revenue	0.78	8.2	0.53	0.14	0.75	4.48
Other Current Liabilities	19.53	17.88	17.64	10.52	5.62	3.61
Total Current Liabilities	27.21	39.73	45.13	44.58	34.23	35.11
Long-Term Debt	4.18	4.57	5.36	6.1	6.82	-
Long-Term Leases	0.32	0.31	0.21	0.57	0.23	0.07
Long-Term Deferred Tax Liabilities	0.05	0.04	0.07	0.1	-	-
Other Long-Term Liabilities	0.01	0.01	0.01	-	-	-
Total Liabilities	31.75	44.66	50.77	51.34	41.28	35.19
Common Stock	20	20	20	20	20.03	20.03
Additional Paid-In Capital	81.93	81.93	81.93	81.93	82.05	82.05
Retained Earnings	111.24	111.02	107.21	115.18	122.1	126.92
Shareholders' Equity	213.16	212.94	209.14	217.11	224.18	228.99
Total Liabilities & Equity	244.92	257.6	259.91	268.46	265.46	264.18
Total Debt	5.66	6.09	6.91	7.75	8.64	0.84
Net Cash (Debt)	106.92	67.24	50.38	34.09	59.68	110.81
Net Cash Growth	82.00%	33.48%	47.77%	-42.87%	-46.15%	189.81%
Net Cash Per Share	0.05	0.03	0.03	0.02	0.03	0.06
Filing Date Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Total Common Shares Outstanding	2,000	2,000	2,000	2,000	2,000	2,000
Working Capital	189.08	188.27	183.38	187.72	192.75	213.66
Book Value Per Share	0.11	0.11	0.10	0.11	0.11	0.11
Tangible Book Value	213.16	212.94	209.14	217.11	224.18	228.99
Tangible Book Value Per Share	0.11	0.11	0.10	0.11	0.11	0.11
Machinery	-	2.91	2.91	2.61	2.66	1.72
Leasehold Improvements	-	5.35	5.16	5.16	5.08	1.17

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