Quality Beverages Limited (MUSE: QBL.I0000)

Quality Beverages Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	-	64.91	19.57	49.78	52.16	63.11
Cash & Short-Term Investments	-	64.91	19.57	49.78	52.16	63.11
Cash Growth	-	231.66%	-60.69%	-4.56%	-17.36%	22.01%
Accounts Receivable	-	492.18	296.08	230.54	202.33	248.48
Other Receivables	-	29.06	11.94	24.35	20.97	12.52
Receivables	-	521.24	308.03	254.89	223.3	261
Inventory	-	564.58	445.11	290.72	232.94	266.07
Prepaid Expenses	-	31.57	8.05	1.91	18.22	35.97
Other Current Assets	1,158	0.46	0.18	-	0.15	0.11
Total Current Assets	1,158	1,183	780.95	597.3	526.76	626.26
Property, Plant & Equipment	-	1,356	1,144	1,126	1,057	928.14
Long-Term Investments	-	3.36	0.19	0.19	0.93	2.59
Goodwill	-	0.65	0.65	0.65	0.65	0.65
Other Intangible Assets	-	3.47	3.93	4.92	5.49	6.37
Long-Term Deferred Tax Assets	-	17.49	2.32	2.32	2.38	2
Other Long-Term Assets	1,416	55.52	40.89	16.72	5.6	37.41
Total Assets	2,574	2,619	1,973	1,748	1,599	1,603
Accounts Payable	-	286.14	263.17	160.69	149.7	158.9
Short-Term Debt	-	198.38	90.95	21.4	82.84	43.69
Current Portion of Long-Term Debt	-	282.31	189.64	268.1	125.91	146.02
Current Portion of Leases	-	10.45	3.57	8.93	13	19.32
Current Income Taxes Payable	-	1.18	0.67	0.25	0.08	6.83
Current Unearned Revenue	-	2.38	2.01	2.26	2.51	2.75
Other Current Liabilities	965.86	234.38	201.1	159.66	128.98	164.86
Total Current Liabilities	965.86	1,015	751.12	621.28	503.02	542.37
Long-Term Debt	-	320.67	278.46	306.15	283.86	189.71
Long-Term Leases	-	23.92	2.47	6.14	14.93	24.2
Long-Term Deferred Tax Liabilities	-	76.32	77.83	56.53	24.03	61.84
Other Long-Term Liabilities	797.93	-	0.14	0.35	0.55	0.73
Total Liabilities	1,764	1,824	1,269	1,191	1,205	1,065
Common Stock	810.44	361.39	361.39	361.39	361.39	361.39
Retained Earnings	-	203.59	190.76	95.5	-72.18	68.13
Comprehensive Income & Other	-	215.09	151.51	100.19	104.24	109.31
Total Common Equity	810.44	780.06	703.65	557.07	393.44	538.82
Minority Interest	-	15.08	-	-	-	-
Shareholders' Equity	810.44	795.15	703.65	557.07	393.44	538.82
Total Liabilities & Equity	2,574	2,619	1,973	1,748	1,599	1,603
Total Debt	-	835.73	565.09	610.72	520.54	422.94
Net Cash (Debt)	-	-770.82	-545.52	-560.94	-468.38	-359.82
Net Cash Per Share	-	-20.96	-14.84	-15.26	-12.74	-9.79
Filing Date Shares Outstanding	37.25	36.77	36.77	36.77	36.77	36.77
Total Common Shares Outstanding	37.25	36.77	36.77	36.77	36.77	36.77
Working Capital	192.06	167.54	29.83	-23.98	23.74	83.9
Book Value Per Share	21.76	21.22	19.14	15.15	10.70	14.65
Tangible Book Value	810.44	775.94	699.07	551.51	387.29	531.8
Tangible Book Value Per Share	21.76	21.10	19.01	15.00	10.53	14.46
Land	-	781.87	614.31	580.42	489.43	489.26
Buildings	-	11.8	11.8	10.2	10.2	10.2
Machinery	-	1,615	1,266	1,163	962.94	952.66
Construction In Progress	-	17.08	7.1	4.53	217.05	15

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