Lay Hong Berhad (KLSE: LAYHONG)

Lay Hong Berhad Balance Sheet

Financials in millions MYR. 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	88.47	59.11	30.55	15.38	9.7	15.14
Short-Term Investments	-	7.14	8.76	9.82	10.82	8.73
Cash & Short-Term Investments	88.47	66.25	39.31	25.21	20.52	23.87
Cash Growth	346.14%	68.54%	55.96%	22.83%	-14.02%	-18.96%
Accounts Receivable	89.41	85.64	85.15	86.88	90.38	89.47
Other Receivables	31.75	26.72	22.83	28.12	0.37	9.46
Receivables	121.16	112.37	107.97	115	90.75	98.93
Inventory	244.66	232.28	198.73	187.01	176.37	173.07
Prepaid Expenses	-	4.01	3.73	4.05	6.87	6.92
Other Current Assets	0.58	0.58	0.56	0.56	28.15	28.13
Total Current Assets	454.87	415.49	350.31	331.82	322.66	330.91
Property, Plant & Equipment	632.64	626.54	589.22	601.87	606.12	503.93
Long-Term Investments	0.47	0.53	0.58	0.83	1.28	5.3
Goodwill	-	2.94	2.94	2.94	2.94	2.94
Other Intangible Assets	4.2	-	-	-	-	-
Long-Term Deferred Charges	-	1.79	2.87	3.93	5	1.79
Other Long-Term Assets	6.27	6.27	6.27	6.27	6.27	5.94
Total Assets	1,098	1,054	952.2	947.65	944.28	850.81
Accounts Payable	70.79	85.06	88.61	97.36	80.47	92.28
Accrued Expenses	-	57.29	55.03	42.16	41.16	26
Short-Term Debt	116.08	146.4	143.75	166.53	167.74	159.81
Current Portion of Long-Term Debt	23.41	12.9	15.07	20.33	20.69	20.7
Current Portion of Leases	16.6	14.48	13.86	14.9	13.23	11.98
Current Income Taxes Payable	12.64	8.21	-	-	-	0.06
Other Current Liabilities	77.84	14.6	18.04	14.98	12.39	20.56
Total Current Liabilities	317.35	338.94	334.35	356.24	335.69	331.4
Long-Term Debt	51.86	30.98	43.84	45.79	61.16	79.61
Long-Term Leases	28.1	26.68	22.03	25.83	27.24	27.24
Long-Term Deferred Tax Liabilities	85.04	85.99	77.31	70.5	62.58	39.67
Other Long-Term Liabilities	-	-	-	-	1.11	1.2
Total Liabilities	482.34	482.58	477.53	498.36	487.78	479.12
Common Stock	179.87	175.32	173.63	173.63	145.62	145.62
Retained Earnings	298.21	255.85	163.9	134.95	117.77	121.69
Comprehensive Income & Other	125.59	128.24	125.38	129.09	141.95	66.9
Total Common Equity	603.67	559.41	462.92	437.67	405.34	334.21
Minority Interest	12.43	11.58	11.75	11.62	51.16	37.48
Shareholders' Equity	616.1	570.99	474.67	449.29	456.5	371.69
Total Liabilities & Equity	1,098	1,054	952.2	947.65	944.28	850.81
Total Debt	236.04	231.43	238.55	273.37	290.06	299.34
Net Cash (Debt)	-147.57	-165.18	-199.23	-248.17	-269.54	-275.48
Net Cash Per Share	-0.18	-0.21	-0.27	-0.36	-0.41	-0.42
Filing Date Shares Outstanding	756.3	755.17	740.32	740.32	660.29	660.29
Total Common Shares Outstanding	756.3	744.77	740.32	740.32	660.29	660.29
Working Capital	137.52	76.56	15.96	-24.43	-13.03	-0.48
Book Value Per Share	0.80	0.75	0.63	0.59	0.61	0.51
Tangible Book Value	599.47	556.46	459.98	434.73	402.4	331.27
Tangible Book Value Per Share	0.79	0.75	0.62	0.59	0.61	0.50
Land	-	157.12	142.42	141.47	137.32	96.21
Buildings	-	325.09	295.86	283.11	273.36	284.08
Machinery	-	503.89	466.19	457.14	444.24	414.94
Construction In Progress	-	19.34	16.67	14.01	8.62	30.4

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