Capital Appreciation Limited (JSE: CTA)

Capital Appreciation Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	467.43	467.43	494.86	533.42	538.32	505.12
Short-Term Investments	0.28	0.28	0.15	0.9	-	1.2
Cash & Short-Term Investments	467.71	467.71	495.01	534.33	538.32	506.33
Cash Growth	-5.52%	-5.52%	-7.36%	-0.74%	6.32%	-17.29%
Accounts Receivable	163.4	163.4	182.29	105.16	47.46	59.2
Other Receivables	9.82	9.82	5.05	5.16	2.04	3.6
Receivables	195.47	195.47	207.1	120.15	49.5	66.85
Inventory	18.63	18.63	47.01	12.18	17.02	8.14
Prepaid Expenses	9.98	9.98	7.33	12.97	-	0.8
Other Current Assets	-	-	-	-	-	14.58
Total Current Assets	691.78	691.78	756.44	679.63	604.83	596.69
Property, Plant & Equipment	27.25	27.25	18.36	8.34	41.85	36.8
Long-Term Investments	-	-	2.79	4.84	5.86	-
Goodwill	840.25	840.25	760.23	760.23	728.58	728.58
Other Intangible Assets	105.75	105.75	68.37	68.2	61.23	61.87
Long-Term Deferred Tax Assets	6.07	6.07	3.6	3.68	18.56	7.42
Other Long-Term Assets	72.21	72.21	41.44	23.84	-	16.47
Total Assets	1,776	1,776	1,663	1,603	1,481	1,448
Accounts Payable	80.62	80.62	106.81	65.83	59.94	60.53
Accrued Expenses	11.62	11.62	7.91	8.41	-	8.19
Current Portion of Leases	6.4	6.4	4.04	9.14	8.45	7.6
Current Income Taxes Payable	0.87	0.87	0.28	0.9	0.08	6.54
Current Unearned Revenue	16.15	16.15	14.05	10.51	10.84	5.15
Other Current Liabilities	6.83	6.83	6.65	-	-	10
Total Current Liabilities	122.5	122.5	139.74	94.78	79.31	98.02
Long-Term Leases	26.5	26.5	13.93	1.5	11.1	19.56
Long-Term Unearned Revenue	4.2	4.2	5.79	5.9	5.45	8.73
Long-Term Deferred Tax Liabilities	17.32	17.32	8.61	11.19	8.79	12.5
Other Long-Term Liabilities	23.27	23.27	1.8	6.37	-	-
Total Liabilities	193.78	193.78	169.87	119.75	104.65	138.81
Common Stock	1,055	1,055	1,015	1,009	1,003	976.6
Retained Earnings	499.96	499.96	445.9	453.4	362.71	329.53
Comprensive Income & Other	25.74	25.74	32.64	20.5	9.93	2.89
Total Common Equity	1,580	1,580	1,493	1,483	1,376	1,309
Minority Interest	1.75	1.75	0.25	1.1	-	-
Shareholders' Equity	1,582	1,582	1,494	1,484	1,376	1,309
Total Liabilities & Equity	1,776	1,776	1,663	1,603	1,481	1,448
Total Debt	32.9	32.9	17.97	10.64	19.56	27.16
Net Cash (Debt)	434.81	434.81	477.03	523.69	518.76	479.17
Net Cash Growth	-8.85%	-8.85%	-8.91%	0.95%	8.26%	-21.26%
Net Cash Per Share	0.33	0.33	0.36	0.41	0.42	0.35
Filing Date Shares Outstanding	1,258	1,258	1,233	1,229	1,230	1,201
Total Common Shares Outstanding	1,258	1,258	1,233	1,229	1,230	1,201
Working Capital	569.28	569.28	616.7	584.84	525.53	498.66
Book Value Per Share	1.26	1.26	1.21	1.21	1.12	1.09
Tangible Book Value	634.2	634.2	664.67	654.11	586.09	518.57
Tangible Book Value Per Share	0.50	0.50	0.54	0.53	0.48	0.43
Machinery	45.01	45.01	34.46	23.42	-	16.8
Leasehold Improvements	13.64	13.64	8.36	4.48	-	3.73

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