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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	162.82	142.64	103.26	198.66	156.27	100.02
Cash & Short-Term Investments	162.82	142.64	103.26	198.66	156.27	100.02
Cash Growth	31.40%	38.13%	-48.02%	27.13%	56.24%	89.64%
Accounts Receivable	130.89	81.14	68.03	37.61	35.29	36.06
Other Receivables	0.61	3.3	5.31	2.32	8.45	7.62
Receivables	131.5	84.44	73.34	39.93	43.73	43.68
Inventory	1.8	1.17	3.65	-	-	-
Prepaid Expenses	-	14.04	13.04	7.53	4.75	3.82
Restricted Cash	41.76	40.74	49.52	2.64	2.02	2.01
Total Current Assets	337.87	283.02	242.82	248.76	206.77	149.54
Property, Plant & Equipment	28.93	32.08	4.46	4.52	9.73	14.13
Other Intangible Assets	-	-	-	0.65	2.86	6.34
Long-Term Deferred Tax Assets	3.12	3.07	3.3	1.52	1.11	1.06
Other Long-Term Assets	5.5	5.14	3.79	4.09	1.6	1.56
Total Assets	375.41	323.32	254.37	259.54	222.07	172.62
Accounts Payable	13.16	3.55	2.8	2.87	2.37	2.95
Accrued Expenses	-	-	-	17.04	15.72	7.55
Current Portion of Leases	7.08	4.75	3.01	3.51	5.71	3.45
Current Income Taxes Payable	8.29	5.15	2.8	1.34	0.63	0.8
Current Unearned Revenue	100.88	101.69	86.16	67.89	62.59	34.88
Other Current Liabilities	-	9.36	11	-	-	-
Total Current Liabilities	129.41	124.49	105.76	92.65	87.01	49.63
Long-Term Leases	15.64	20.3	0.16	0.49	3.51	9.94
Long-Term Unearned Revenue	4.62	3.49	1.9	1.07	1.91	2.04
Other Long-Term Liabilities	3.6	3.71	-	-	-	-
Total Liabilities	165.74	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	111.05	62.64	37.05	53.14	16.37	-0.99
Comprehensive Income & Other	-4.67	-6.72	-6.86	-1.74	-0.59	-1.4
Shareholders' Equity	209.67	159.2	133.47	154.69	119.06	100.9
Total Liabilities & Equity	375.41	323.32	254.37	259.54	222.07	172.62
Total Debt	22.72	25.04	3.16	4	9.22	13.4
Net Cash (Debt)	140.09	117.6	100.1	194.65	147.04	86.62
Net Cash Growth	45.89%	17.48%	-48.57%	32.38%	69.75%	64.24%
Net Cash Per Share	4.67	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	208.46	158.53	137.06	156.11	119.76	99.9
Book Value Per Share	6.99	5.31	4.45	5.16	3.97	3.36
Tangible Book Value	209.67	159.2	133.47	154.04	116.2	94.55
Tangible Book Value Per Share	6.99	5.31	4.45	5.13	3.87	3.15
Machinery	-	6.22	4.72	3.76	3.22	6.98
Leasehold Improvements	-	5.27	1.13	1.18	1.53	1.45

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