Citychamp Watch & Jewellery Group Limited (CEBTF)

CEBTF Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	66.34	66.63	75.45	107.18	303.64
Short-Term Investments	3,663	3,697	4,248	6,317	5,222
Trading Asset Securities	64.28	59.97	28.09	86.13	80.31
Cash & Short-Term Investments	3,794	3,824	4,352	6,510	5,606
Cash Growth	-0.78%	-12.14%	-33.15%	16.13%	10.17%
Accounts Receivable	5,977	5,544	4,945	5,481	8,321
Other Receivables	212.55	215.96	165.7	221.36	253.94
Receivables	6,189	5,760	5,111	5,703	8,575
Inventory	1,514	1,806	1,936	2,193	2,256
Prepaid Expenses	75.42	119.41	134.09	153.83	95
Other Current Assets	92.48	12.56	33.88	160.02	140.67
Total Current Assets	11,665	11,521	11,567	14,719	16,672
Property, Plant & Equipment	1,238	1,298	1,285	1,348	1,271
Long-Term Investments	3,833	2,273	1,990	2,471	2,034
Goodwill	973.41	1,151	1,092	1,152	1,144
Other Intangible Assets	79.62	105.69	43.25	52.41	54.42
Long-Term Deferred Tax Assets	14.44	16.02	8.59	9.18	13.96
Other Long-Term Assets	160.3	166.37	170.91	210.16	195.43
Total Assets	17,964	16,531	16,157	19,962	21,385
Accounts Payable	190.12	207.23	198.99	409.56	360.62
Accrued Expenses	144.21	129.28	142.93	163.16	164.07
Short-Term Debt	103.25	117.37	303.43	241.82	85.94
Current Portion of Long-Term Debt	523.56	635.27	630.36	857.7	1,427
Current Portion of Leases	39.42	25.07	24.56	34.56	35.76
Current Income Taxes Payable	52.04	44.2	36.88	32.56	36.8
Current Unearned Revenue	8.22	11.85	41.95	26.51	13.82
Other Current Liabilities	7.87	99.04	13.72	47.76	33.09
Total Current Liabilities	1,069	1,269	1,393	1,814	2,157
Long-Term Debt	60.39	4.41	276.96	277.4	87.48
Long-Term Leases	32.94	23.96	24.33	42.67	21.82
Long-Term Deferred Tax Liabilities	65.01	68.56	52.78	55.18	55.38
Other Long-Term Liabilities	12,869	10,727	10,209	13,081	14,214
Total Liabilities	14,182	12,166	11,978	15,339	16,649
Common Stock	435.19	435.19	435.19	435.19	435.19
Additional Paid-In Capital	682.03	682.03	682.03	682.03	682.03
Retained Earnings	2,970	3,226	3,186	3,254	3,317
Comprehensive Income & Other	-473.16	-176.7	-290.87	-9.95	-15.54
Total Common Equity	3,614	4,167	4,013	4,361	4,419
Minority Interest	167.62	198.59	166.05	262.41	317.55
Shareholders' Equity	3,782	4,365	4,179	4,624	4,736
Total Liabilities & Equity	17,964	16,531	16,157	19,962	21,385
Total Debt	759.57	806.08	1,260	1,454	1,658
Net Cash (Debt)	3,034	3,018	3,092	5,056	3,947
Net Cash Growth	0.56%	-2.42%	-38.83%	28.07%	22.92%
Net Cash Per Share	0.70	0.69	0.71	1.16	0.91
Filing Date Shares Outstanding	4,352	4,352	4,352	4,352	4,352
Total Common Shares Outstanding	4,352	4,352	4,352	4,352	4,352
Working Capital	10,596	10,252	10,174	12,906	14,515
Book Value Per Share	0.83	0.96	0.92	1.00	1.02
Tangible Book Value	2,561	2,910	2,878	3,157	3,220
Tangible Book Value Per Share	0.59	0.67	0.66	0.73	0.74
Land	803.8	830.11	794.65	779.36	672.24
Machinery	902.05	904.8	917.81	937.32	905.7
Construction In Progress	89.21	87.49	116.66	89.66	61.26
Leasehold Improvements	135.61	136.02	138.32	145.72	129.17

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