Boyaa Interactive International Limited (BOYAF)

BOYAF Balance Sheet

Financials in millions HKD. 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	58.44	136.64	819.93	332.32	304.79	462.1
Short-Term Investments	2.2	32.68	807.94	1,226	1,247	863.19
Trading Asset Securities	-	-	144.99	56.94	120.91	3.44
Cash & Short-Term Investments	60.64	169.31	1,773	1,615	1,673	1,329
Cash Growth	-94.66%	-90.45%	9.77%	-3.46%	25.90%	16.88%
Accounts Receivable	28.49	25.84	32.36	26.94	26.82	23.23
Other Receivables	-	34.29	44.43	35.4	30.16	27.92
Receivables	28.49	62.7	80.58	68.76	58.64	55.07
Prepaid Expenses	67.47	5.97	3.65	3.29	4.81	5.65
Other Current Assets	2,334	2,514	109.74	5.71	6.78	6.18
Total Current Assets	2,491	2,752	1,967	1,693	1,743	1,396
Property, Plant & Equipment	72.32	29.22	39.77	42.01	48.05	54.66
Long-Term Investments	304.61	353.09	100.44	266.36	177.01	485.13
Other Intangible Assets	0.23	0.36	1.82	-	-	0.03
Long-Term Deferred Tax Assets	0.57	0.56	0.6	0.76	5.7	14.49
Other Long-Term Assets	81.05	7.91	1.16	2.61	1.29	802.42
Total Assets	2,949	3,154	2,125	2,020	1,995	2,771
Accounts Payable	1.09	1.05	0.8	1.22	1.29	2.29
Accrued Expenses	79.18	90.12	80	79.69	85.29	89.98
Current Portion of Leases	7.38	3.6	3.93	4.69	1.06	4.52
Current Income Taxes Payable	263.07	257.47	255.65	254.47	235.14	212.33
Current Unearned Revenue	13.56	13.57	12.09	9.92	14.54	17.9
Other Current Liabilities	-	0.09	0.27	7.14	7.73	4.34
Total Current Liabilities	364.27	365.9	352.73	357.14	345.04	331.38
Long-Term Leases	5.8	10.17	9.7	13.99	-	0.96
Long-Term Deferred Tax Liabilities	107.39	156.88	0.99	1.14	5.63	7.81
Total Liabilities	477.46	532.95	363.42	372.28	350.67	340.14
Common Stock	0.28	0.25	0.26	0.26	0.28	0.28
Additional Paid-In Capital	432.29	414.85	410.96	421.84	457.97	443.32
Retained Earnings	2,272	2,366	1,475	1,381	1,421	2,171
Treasury Stock	-	-	-	-0.13	-	-
Comprehensive Income & Other	-232.42	-160.09	-125.16	-155.94	-234.62	-183.5
Total Common Equity	2,472	2,621	1,761	1,647	1,645	2,431
Shareholders' Equity	2,472	2,621	1,761	1,647	1,645	2,431
Total Liabilities & Equity	2,949	3,154	2,125	2,020	1,995	2,771
Total Debt	13.17	13.77	13.64	18.68	1.06	5.48
Net Cash (Debt)	47.47	155.54	1,759	1,596	1,672	1,323
Net Cash Growth	-95.71%	-91.16%	10.21%	-4.52%	26.34%	17.55%
Net Cash Per Share	0.07	0.23	2.62	2.41	2.54	2.00
Filing Date Shares Outstanding	671.45	668.98	652.47	653.15	652.63	653.18
Total Common Shares Outstanding	671.45	668.98	652.47	653.15	652.63	653.18
Working Capital	2,126	2,386	1,614	1,336	1,398	1,064
Book Value Per Share	3.68	3.92	2.70	2.52	2.52	3.72
Tangible Book Value	2,472	2,620	1,760	1,647	1,645	2,431
Tangible Book Value Per Share	3.68	3.92	2.70	2.52	2.52	3.72
Land	-	10.44	28.96	18.59	32.37	31.85
Machinery	-	26.14	25.85	26.27	28.59	31.09
Leasehold Improvements	-	52.12	52.9	54.25	62.68	49.82

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