Azeus Systems Holdings Ltd. (SGX: BBW)

Azeus Systems 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	Mar 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	142.64	142.64	103.26	198.66	156.27	100.02
Cash & Short-Term Investments	142.64	142.64	103.26	198.66	156.27	100.02
Cash Growth	38.13%	38.13%	-48.02%	27.13%	56.24%	89.64%
Accounts Receivable	81.14	81.14	68.03	37.61	35.29	36.06
Other Receivables	3.3	3.3	5.31	2.32	8.45	7.62
Receivables	84.44	84.44	73.34	39.93	43.73	43.68
Inventory	1.17	1.17	3.65	-	-	-
Prepaid Expenses	14.04	14.04	13.04	7.53	4.75	3.82
Restricted Cash	40.74	40.74	49.52	2.64	2.02	2.01
Total Current Assets	283.02	283.02	242.82	248.76	206.77	149.54
Property, Plant & Equipment	32.08	32.08	4.46	4.52	9.73	14.13
Other Intangible Assets	-	-	-	0.65	2.86	6.34
Long-Term Deferred Tax Assets	3.07	3.07	3.3	1.52	1.11	1.06
Other Long-Term Assets	5.14	5.14	3.79	4.09	1.6	1.56
Total Assets	323.32	323.32	254.37	259.54	222.07	172.62
Accounts Payable	3.55	3.55	2.8	2.87	2.37	2.95
Accrued Expenses	-	-	-	17.04	15.72	7.55
Current Portion of Leases	4.75	4.75	3.01	3.51	5.71	3.45
Current Income Taxes Payable	5.15	5.15	2.8	1.34	0.63	0.8
Current Unearned Revenue	101.69	101.69	86.16	67.89	62.59	34.88
Other Current Liabilities	9.36	9.36	11	-	-	-
Total Current Liabilities	124.49	124.49	105.76	92.65	87.01	49.63
Long-Term Leases	20.3	20.3	0.16	0.49	3.51	9.94
Long-Term Unearned Revenue	3.49	3.49	1.9	1.07	1.91	2.04
Other Long-Term Liabilities	3.71	3.71	-	-	-	-
Total Liabilities	164.11	164.11	120.9	104.85	103.01	71.72
Common Stock	46.8	46.8	46.8	46.8	46.8	46.8
Additional Paid-In Capital	56.49	56.49	56.49	56.49	56.49	56.49
Retained Earnings	62.64	62.64	37.05	53.14	16.37	-0.99
Comprensive Income & Other	-6.72	-6.72	-6.86	-1.74	-0.59	-1.4
Shareholders' Equity	159.2	159.2	133.47	154.69	119.06	100.9
Total Liabilities & Equity	323.32	323.32	254.37	259.54	222.07	172.62
Total Debt	25.04	25.04	3.16	4	9.22	13.4
Net Cash (Debt)	117.6	117.6	100.1	194.65	147.04	86.62
Net Cash Growth	17.48%	17.48%	-48.57%	32.38%	69.75%	64.24%
Net Cash Per Share	3.92	3.92	3.34	6.49	4.90	2.89
Filing Date Shares Outstanding	30	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30	30
Working Capital	158.53	158.53	137.06	156.11	119.76	99.9
Book Value Per Share	5.31	5.31	4.45	5.16	3.97	3.36
Tangible Book Value	159.2	159.2	133.47	154.04	116.2	94.55
Tangible Book Value Per Share	5.31	5.31	4.45	5.13	3.87	3.15
Machinery	6.22	6.22	4.72	3.76	3.22	6.98
Leasehold Improvements	5.27	5.27	1.13	1.18	1.53	1.45

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