HK Asia Holdings Limited (HKAHF)

HK Asia Holdings Balance Sheet

Financials in millions HKD. 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	62.31	65.58	97.08	62.43	36.19	102
Short-Term Investments	4.54	4.28	5.2	4.9	5.26	4.8
Cash & Short-Term Investments	66.84	69.85	102.28	67.33	41.45	106.81
Cash Growth	-0.24%	-31.70%	51.91%	62.42%	-61.19%	16.83%
Accounts Receivable	1.88	1.97	1.46	0.22	0.86	0.98
Other Receivables	0.69	0.83	3.94	0.65	4.67	0.48
Receivables	2.56	2.8	5.4	0.87	5.52	1.45
Inventory	45.22	45.76	59.75	96.72	118.95	68.94
Prepaid Expenses	5.48	1.12	3.52	3.52	5.31	0.47
Total Current Assets	120.1	119.53	170.95	168.43	171.23	177.67
Property, Plant & Equipment	14.08	16.55	5.91	4.85	9.11	6.36
Long-Term Investments	1.75	1.75	2.19	2.17	2.16	2.07
Other Long-Term Assets	0.92	0.92	-	-	-	-
Total Assets	136.85	138.74	179.05	175.45	182.5	186.1
Accounts Payable	0.34	0.44	-	-	-	-
Accrued Expenses	5.62	5.35	4.98	4.77	9.33	5.4
Short-Term Debt	-	-	-	-	18.86	-
Current Portion of Leases	3.33	4.51	2.66	3.14	5.28	3.11
Current Income Taxes Payable	1.85	2.4	-	1.1	-	-
Current Unearned Revenue	-	-	-	-	0	0
Other Current Liabilities	20.29	0	0	0.18	0.07	40.07
Total Current Liabilities	31.43	12.7	7.64	9.19	33.55	48.58
Long-Term Leases	0.19	1.51	1.71	0.5	2.66	1.98
Total Liabilities	31.62	14.21	9.35	9.69	36.21	50.56
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	65.56	65.56	65.56	65.56	65.56	65.56
Retained Earnings	35	54.31	99.47	95.53	76.07	65.32
Comprehensive Income & Other	0.67	0.67	0.67	0.67	0.67	0.67
Shareholders' Equity	105.23	124.54	169.7	165.76	146.3	135.54
Total Liabilities & Equity	136.85	138.74	179.05	175.45	182.5	186.1
Total Debt	3.52	6.01	4.37	3.65	26.81	5.09
Net Cash (Debt)	63.32	63.84	97.91	63.68	14.65	101.72
Net Cash Growth	5.30%	-34.80%	53.75%	334.79%	-85.60%	11.26%
Net Cash Per Share	0.16	0.16	0.24	0.16	0.04	0.25
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	88.67	106.83	163.3	159.24	137.68	129.09
Book Value Per Share	0.26	0.31	0.42	0.41	0.37	0.34
Tangible Book Value	105.23	124.54	169.7	165.76	146.3	135.54
Tangible Book Value Per Share	0.26	0.31	0.42	0.41	0.37	0.34
Machinery	-	6.84	6.22	5.29	5.06	4.71
Leasehold Improvements	-	3.57	3.57	3.57	3.12	2.88

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