Blue Power Group Limited (JMSE: BPOW)

Blue Power Group Balance Sheet

Financials in millions JMD. Fiscal year is May - April.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Oct 31, 2024	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	342.89	309.26	92.35	153.51	121.95	149.33
Short-Term Investments	-	17.15	14.41	20.59	13.08	27.96
Cash & Short-Term Investments	342.89	326.41	106.76	174.1	135.04	177.29
Cash Growth	78.47%	205.74%	-38.68%	28.92%	-23.83%	-4.44%
Accounts Receivable	135.6	125.61	136.67	97.7	41.17	75.14
Other Receivables	1.23	1.63	23.66	28.79	29.09	0.35
Receivables	136.83	127.24	160.33	126.49	70.26	90.49
Inventory	332.7	296.23	356.68	346.95	298.59	163.57
Prepaid Expenses	-	2.58	4.4	11.48	9.19	4.93
Total Current Assets	812.42	752.45	628.17	659.02	513.07	436.28
Property, Plant & Equipment	355.26	346.46	368	278.09	160.38	122.01
Long-Term Investments	636.34	631.8	611.93	597.32	658.94	427.58
Other Long-Term Assets	-	-	-	-	13.92	14.25
Total Assets	1,804	1,731	1,608	1,534	1,346	1,010
Accounts Payable	80.5	37.43	45.23	45.81	57.82	30.65
Accrued Expenses	-	13.74	2.45	11.56	5.79	6.93
Short-Term Debt	-	-	35	20	-	-
Current Portion of Leases	0.9	0.85	0.78	0.71	0.65	0.48
Current Income Taxes Payable	17.94	4.08	-	-	10.87	1.97
Other Current Liabilities	-	0.12	0	0.8	-	2.03
Total Current Liabilities	99.34	56.21	83.46	78.88	75.13	42.06
Long-Term Leases	8.58	9.04	9.89	10.67	11.38	8.7
Long-Term Deferred Tax Liabilities	15.66	15.66	15.59	15.85	3.28	3.25
Total Liabilities	123.58	80.91	108.95	105.39	89.78	54.01
Common Stock	86.9	86.9	86.9	86.9	86.9	86.9
Retained Earnings	1,425	1,395	1,244	1,163	978.13	879.47
Comprehensive Income & Other	168.2	168.2	168.2	179.5	191.5	-10.26
Shareholders' Equity	1,680	1,650	1,499	1,429	1,257	956.11
Total Liabilities & Equity	1,804	1,731	1,608	1,534	1,346	1,010
Total Debt	9.48	9.89	45.67	31.38	12.03	9.18
Net Cash (Debt)	333.41	316.52	61.09	142.72	123.01	168.11
Net Cash Growth	99.82%	418.10%	-57.19%	16.02%	-26.83%	-9.39%
Net Cash Per Share	0.59	0.56	0.11	0.25	0.22	0.30
Filing Date Shares Outstanding	564.99	564.99	564.99	564.99	564.99	564.99
Total Common Shares Outstanding	564.99	564.99	564.99	564.99	564.99	564.99
Working Capital	713.08	696.24	544.7	580.14	437.95	394.22
Book Value Per Share	2.97	2.92	2.65	2.53	2.22	1.69
Tangible Book Value	1,680	1,650	1,499	1,429	1,257	956.11
Tangible Book Value Per Share	2.97	2.92	2.65	2.53	2.22	1.69
Land	-	67.23	67.23	-	17.06	17.06
Buildings	-	85.59	81.28	63.44	32.94	32.94
Machinery	-	340.26	328.29	290.62	134.88	129.48
Construction In Progress	-	-	-	-	29.78	-
Leasehold Improvements	-	44.16	44.16	44.16	44.16	28.18

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