Quality Beverages Limited (MUSE:QBL.I0000)

Quality Beverages Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	-	90.06	64.91	19.57	49.78	52.16
Short-Term Investments	-	7.04	-	-	-	-
Cash & Short-Term Investments	-	97.1	64.91	19.57	49.78	52.16
Cash Growth	-	49.60%	231.66%	-60.69%	-4.56%	-17.36%
Accounts Receivable	-	439.59	492.18	296.08	230.54	202.33
Other Receivables	-	38.09	29.06	11.94	24.35	20.97
Receivables	-	477.68	521.24	308.03	254.89	223.3
Inventory	-	763.77	564.58	445.11	290.72	232.94
Prepaid Expenses	-	83.66	31.57	8.05	1.91	18.22
Other Current Assets	1,342	-	0.46	0.18	-	0.15
Total Current Assets	1,342	1,422	1,183	780.95	597.3	526.76
Property, Plant & Equipment	-	1,361	1,356	1,144	1,126	1,057
Long-Term Investments	-	2.54	3.36	0.19	0.19	0.93
Goodwill	-	0.65	0.65	0.65	0.65	0.65
Other Intangible Assets	-	3.8	3.47	3.93	4.92	5.49
Long-Term Deferred Tax Assets	-	23.46	17.49	2.32	2.32	2.38
Other Long-Term Assets	1,446	51.69	55.52	40.89	16.72	5.6
Total Assets	2,787	2,865	2,619	1,973	1,748	1,599
Accounts Payable	-	281.15	286.14	263.17	160.69	149.7
Accrued Expenses	-	3.09	-	-	-	-
Short-Term Debt	-	232.54	198.38	90.95	21.4	82.84
Current Portion of Long-Term Debt	-	282.05	282.31	189.64	268.1	125.91
Current Portion of Leases	-	10.7	10.45	3.57	8.93	13
Current Income Taxes Payable	-	3.09	1.18	0.67	0.25	0.08
Current Unearned Revenue	-	3.61	2.38	2.01	2.26	2.51
Other Current Liabilities	1,068	272.92	234.38	201.1	159.66	128.98
Total Current Liabilities	1,068	1,089	1,015	751.12	621.28	503.02
Long-Term Debt	-	331.53	320.67	278.46	306.15	283.86
Long-Term Leases	-	35.85	23.92	2.47	6.14	14.93
Long-Term Deferred Tax Liabilities	-	53.36	76.32	77.83	56.53	24.03
Other Long-Term Liabilities	992.22	1.33	-	0.14	0.35	0.55
Total Liabilities	2,061	2,119	1,824	1,269	1,191	1,205
Common Stock	726.79	361.39	361.39	361.39	361.39	361.39
Retained Earnings	-	165.12	203.59	190.76	95.5	-72.18
Comprehensive Income & Other	-	219.74	215.09	151.51	100.19	104.24
Total Common Equity	726.79	746.24	780.06	703.65	557.07	393.44
Minority Interest	-	-	15.08	-	-	-
Shareholders' Equity	726.79	746.24	795.15	703.65	557.07	393.44
Total Liabilities & Equity	2,787	2,865	2,619	1,973	1,748	1,599
Total Debt	-	892.67	835.73	565.09	610.72	520.54
Net Cash (Debt)	-	-795.57	-770.82	-545.52	-560.94	-468.38
Net Cash Per Share	-	-21.64	-20.96	-14.84	-15.26	-12.74
Filing Date Shares Outstanding	36.8	36.77	36.77	36.77	36.77	36.77
Total Common Shares Outstanding	36.8	36.77	36.77	36.77	36.77	36.77
Working Capital	273.3	333.06	167.54	29.83	-23.98	23.74
Book Value Per Share	19.75	20.30	21.22	19.14	15.15	10.70
Tangible Book Value	726.79	741.79	775.94	699.07	551.51	387.29
Tangible Book Value Per Share	19.75	20.17	21.10	19.01	15.00	10.53
Land	-	783.62	781.87	614.31	580.42	489.43
Buildings	-	11.8	11.8	11.8	10.2	10.2
Machinery	-	1,513	1,615	1,266	1,163	962.94
Construction In Progress	-	10.42	17.08	7.1	4.53	217.05

Source: S&P Global Market Intelligence. Standard template. Financial Sources.