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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	326.67	467.43	494.86	533.42	538.32	505.12
Short-Term Investments	-	0.28	0.15	0.9	-	1.2
Cash & Short-Term Investments	326.67	467.71	495.01	534.33	538.32	506.33
Cash Growth	-32.82%	-5.52%	-7.36%	-0.74%	6.32%	-17.29%
Accounts Receivable	271.93	163.4	182.29	105.16	47.46	59.2
Other Receivables	5.28	9.82	5.05	5.16	2.04	3.6
Receivables	277.21	195.47	207.1	120.15	49.5	66.85
Inventory	85.5	18.63	47.01	12.18	17.02	8.14
Prepaid Expenses	-	9.98	7.33	12.97	-	0.8
Other Current Assets	-	-	-	-	-	14.58
Total Current Assets	689.39	691.78	756.44	679.63	604.83	596.69
Property, Plant & Equipment	14.36	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	117.12	105.75	68.37	68.2	61.23	61.87
Long-Term Deferred Tax Assets	10.72	6.07	3.6	3.68	18.56	7.42
Other Long-Term Assets	86.7	72.21	41.44	23.84	-	16.47
Total Assets	1,813	1,776	1,663	1,603	1,481	1,448
Accounts Payable	107.35	80.62	106.81	65.83	59.94	60.53
Accrued Expenses	-	11.62	7.91	8.41	-	8.19
Current Portion of Leases	16.48	6.4	4.04	9.14	8.45	7.6
Current Income Taxes Payable	3.88	0.87	0.28	0.9	0.08	6.54
Current Unearned Revenue	12.02	16.15	14.05	10.51	10.84	5.15
Other Current Liabilities	24.24	6.83	6.65	-	-	10
Total Current Liabilities	163.97	122.5	139.74	94.78	79.31	98.02
Long-Term Leases	13.41	26.5	13.93	1.5	11.1	19.56
Long-Term Unearned Revenue	38.67	4.2	5.79	5.9	5.45	8.73
Long-Term Deferred Tax Liabilities	15.17	17.32	8.61	11.19	8.79	12.5
Other Long-Term Liabilities	-	23.27	1.8	6.37	-	-
Total Liabilities	231.22	193.78	169.87	119.75	104.65	138.81
Common Stock	1,042	1,055	1,015	1,009	1,003	976.6
Retained Earnings	503.01	499.96	445.9	453.4	362.71	329.53
Comprehensive Income & Other	34.95	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	1.6	1.75	0.25	1.1	-	-
Shareholders' Equity	1,581	1,582	1,494	1,484	1,376	1,309
Total Liabilities & Equity	1,813	1,776	1,663	1,603	1,481	1,448
Total Debt	29.89	32.9	17.97	10.64	19.56	27.16
Net Cash (Debt)	296.79	434.81	477.03	523.69	518.76	479.17
Net Cash Growth	-34.64%	-8.85%	-8.91%	0.95%	8.26%	-21.26%
Net Cash Per Share	0.22	0.33	0.36	0.41	0.42	0.35
Filing Date Shares Outstanding	1,247	1,258	1,233	1,229	1,230	1,201
Total Common Shares Outstanding	1,247	1,258	1,233	1,229	1,230	1,201
Working Capital	525.41	569.28	616.7	584.84	525.53	498.66
Book Value Per Share	1.27	1.26	1.21	1.21	1.12	1.09
Tangible Book Value	622.37	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	46.43	45.01	34.46	23.42	-	16.8
Leasehold Improvements	13.83	13.64	8.36	4.48	-	3.73

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