Sapphire Corporation Limited (SGX: BRD)

Sapphire Corporation Balance Sheet

Financials in millions CNY. 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	58.87	87.39	107.53	118.99	170.91	169.35
Short-Term Investments	-	-	0.07	0.04	0.05	22.85
Trading Asset Securities	1.14	0.93	1.64	2.81	2.32	3.16
Cash & Short-Term Investments	60.01	88.31	109.24	121.84	173.27	195.36
Cash Growth	124.65%	-19.15%	-10.35%	-29.68%	-11.30%	-18.36%
Accounts Receivable	59.94	45.19	67.97	50.06	24.84	1,477
Other Receivables	4.27	17.94	3.4	4.42	115.32	128.08
Receivables	94.2	93.13	94.37	54.48	140.16	1,605
Inventory	0.02	0.02	-	0.23	1.52	34.95
Prepaid Expenses	14.9	24.42	7.34	5.96	4.16	35.49
Restricted Cash	-	-	91.7	91.7	-	-
Other Current Assets	15.35	0.39	0.62	-	-	-
Total Current Assets	184.47	206.27	303.25	274.2	319.1	1,870
Property, Plant & Equipment	79.69	68.09	59.67	35.74	32.4	184.62
Long-Term Investments	457.11	448.44	417.83	388.74	344.78	48.73
Goodwill	-	-	-	-	-	42.42
Other Intangible Assets	0.71	0.54	0.1	-	-	-
Long-Term Deferred Tax Assets	-	-	-	-	-	13.59
Other Long-Term Assets	-	-	-	-	35.7	52.27
Total Assets	721.99	723.34	780.86	698.68	731.99	2,212
Accounts Payable	24.37	37.33	44.53	15.82	18.06	1,010
Accrued Expenses	2.73	4.62	7.47	9.35	4.86	60.22
Short-Term Debt	13.31	6.97	-	-	-	129
Current Portion of Leases	5.09	1.9	1.71	1.01	-	25.78
Current Income Taxes Payable	0.9	0.86	3.96	3.1	19.36	17.08
Current Unearned Revenue	10	10	-	-	-	160.51
Other Current Liabilities	27.01	33.18	13.1	8.89	65.55	108.68
Total Current Liabilities	83.41	94.85	70.77	38.16	107.83	1,511
Long-Term Debt	-	-	-	-	-	98
Long-Term Leases	36.42	27.56	26.39	1.06	-	5.84
Long-Term Deferred Tax Liabilities	-	-	-	-	-	6.5
Other Long-Term Liabilities	10.78	10.78	7.79	10.92	6.52	-
Total Liabilities	130.61	133.19	104.95	50.14	114.35	1,621
Common Stock	350.87	350.87	466.7	466.7	466.7	466.7
Retained Earnings	258.72	256.82	222.77	197.72	168.55	139.22
Comprehensive Income & Other	-29.86	-29.09	-24.64	-28.48	-29.51	-26.2
Total Common Equity	579.73	578.61	664.83	635.93	605.74	579.72
Minority Interest	11.65	11.54	11.08	12.6	11.9	10.91
Shareholders' Equity	591.38	590.15	675.91	648.53	617.64	590.63
Total Liabilities & Equity	721.99	723.34	780.86	698.68	731.99	2,212
Total Debt	54.82	36.42	28.1	2.07	-	258.62
Net Cash (Debt)	5.2	51.89	81.14	119.77	173.27	-63.26
Net Cash Growth	-	-36.05%	-32.25%	-30.88%	-	-
Net Cash Per Share	0.01	0.13	0.20	0.29	0.43	-0.17
Filing Date Shares Outstanding	407.59	407.59	407.59	407.59	407.59	407.59
Total Common Shares Outstanding	407.59	407.59	407.59	407.59	407.59	407.59
Working Capital	101.06	111.42	232.49	236.04	211.27	359.34
Book Value Per Share	1.42	1.42	1.63	1.56	1.49	1.42
Tangible Book Value	579.02	578.07	664.73	635.93	605.74	537.3
Tangible Book Value Per Share	1.42	1.42	1.63	1.56	1.49	1.32
Land	-	65.36	61.07	35.34	22.39	50.09
Machinery	-	5.55	5.43	5.35	4.17	135.44
Construction In Progress	-	10.78	0.78	-	8.2	18.42

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