Paradise Entertainment Limited (PDSSF)

Paradise Entertainment Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	128.13	59.63	20.18	64.04	129.24	245.61
Cash & Short-Term Investments	128.13	59.63	20.18	64.04	129.24	245.61
Cash Growth	128.22%	195.49%	-68.49%	-50.45%	-47.38%	-7.26%
Accounts Receivable	75.18	54.89	5.07	27.57	35.26	58.75
Other Receivables	12.37	13.35	14.96	5.76	4.06	14.83
Receivables	94.52	75.21	27.83	41.13	47.12	87.62
Inventory	39.64	33.79	37.59	49.18	49.86	61.55
Prepaid Expenses	4.73	4.72	2.29	6.96	8.81	-
Other Current Assets	11.19	4.4	7.3	27.48	32.22	106.38
Total Current Assets	278.22	177.73	95.2	188.79	267.25	501.15
Property, Plant & Equipment	243.04	251.91	275.01	280.74	293.23	328.49
Long-Term Investments	-	-	-	-	0	1.37
Other Intangible Assets	14.16	20.23	32.37	44.51	56.64	68.78
Long-Term Deferred Tax Assets	0.16	0.16	-	-	-	-
Other Long-Term Assets	74.32	72.36	44.7	36.88	43.33	9.44
Total Assets	609.9	522.39	447.27	551.26	660.45	909.23
Accounts Payable	11.81	16.98	17.86	4.81	5.78	17.75
Accrued Expenses	35.33	41.34	19.09	39.44	46.5	85.8
Short-Term Debt	1.79	22.57	66.73	1.74	1.6	2.11
Current Portion of Long-Term Debt	42.77	16.79	6.16	9.93	8.99	8.78
Current Portion of Leases	14.83	14.03	13.65	10.26	11.9	10.66
Current Income Taxes Payable	6.66	5.06	3.68	8.88	8.83	6.91
Current Unearned Revenue	17	11.97	7.19	10.91	23.53	9.85
Other Current Liabilities	13.61	20.58	15.27	15.45	14.3	13.95
Total Current Liabilities	143.81	149.32	149.63	101.42	121.44	155.8
Long-Term Debt	124.84	141.46	115.35	119.68	128.02	137.06
Long-Term Leases	7.94	13.09	24.6	11.13	4.93	7.89
Total Liabilities	276.59	303.88	289.58	232.23	254.39	300.75
Common Stock	1.05	1.05	1.05	1.05	1.05	1.05
Additional Paid-In Capital	1,021	1,021	1,021	1,021	1,021	1,021
Retained Earnings	-733.1	-849.22	-915	-760.44	-674.32	-485.26
Comprehensive Income & Other	20.49	25.35	22.76	18.78	17.36	20.32
Total Common Equity	308.94	197.69	129.31	279.9	364.59	556.62
Minority Interest	24.38	20.83	28.38	39.13	41.47	51.87
Shareholders' Equity	333.32	218.51	157.69	319.03	406.06	608.48
Total Liabilities & Equity	609.9	522.39	447.27	551.26	660.45	909.23
Total Debt	192.17	207.95	226.49	152.74	155.44	166.49
Net Cash (Debt)	-64.04	-148.32	-206.31	-88.7	-26.2	79.12
Net Cash Growth	-	-	-	-	-	-54.41%
Net Cash Per Share	-0.06	-0.14	-0.20	-0.08	-0.02	0.08
Filing Date Shares Outstanding	1,052	1,052	1,052	1,052	1,052	1,052
Total Common Shares Outstanding	1,052	1,052	1,052	1,052	1,052	1,052
Working Capital	134.42	28.41	-54.43	87.37	145.82	345.35
Book Value Per Share	0.29	0.19	0.12	0.27	0.35	0.53
Tangible Book Value	294.78	177.46	96.95	235.39	307.95	487.83
Tangible Book Value Per Share	0.28	0.17	0.09	0.22	0.29	0.46
Land	-	228.55	228.55	228.55	228.55	228.55
Machinery	-	377	365.96	369.95	373.99	372.96
Leasehold Improvements	-	178.4	177.83	177.33	175.33	203.67

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