Boqii Holding Limited (BQ)

Boqii Holding Balance Sheet

Financials in millions CNY. 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	72.72	72.72	89.85	162.86	292.24	88.35
Short-Term Investments	29.48	29.48	70.8	129.4	170	0.77
Cash & Short-Term Investments	102.2	102.2	160.65	292.25	462.24	89.13
Cash Growth	-36.38%	-36.38%	-45.03%	-36.77%	418.64%	255.51%
Accounts Receivable	50.12	50.12	76.74	49.23	45.73	46.54
Other Receivables	11.49	11.49	19	33.32	17.26	14.12
Receivables	67.23	67.23	105.92	87.3	69.1	97.69
Inventory	85.19	85.19	105.27	162.27	144.76	79.21
Other Current Assets	23.63	23.63	34.34	36.74	18.7	13.07
Total Current Assets	278.25	278.25	406.18	578.56	694.79	279.09
Property, Plant & Equipment	12.05	12.05	27.85	46.35	37.62	19.93
Long-Term Investments	65.89	65.89	75.61	82.32	74.33	73.43
Goodwill	-	-	-	40.68	40.18	40.18
Other Intangible Assets	17.91	17.91	21.59	25.54	29.54	33.54
Long-Term Deferred Charges	-	-	-	-	-	7.94
Other Long-Term Assets	9.11	9.11	6.15	3.92	3.77	3.08
Total Assets	383.22	383.22	540.8	778.31	880.57	457.2
Accounts Payable	24.28	24.28	56.49	94.44	72.72	88.05
Accrued Expenses	9.83	9.83	16.42	22.23	26.58	28.81
Short-Term Debt	15.21	15.21	86.26	134.54	85.57	151.48
Current Portion of Long-Term Debt	-	-	-	26.59	-	-
Current Portion of Leases	5.61	5.61	9.22	10	8.06	7.97
Current Unearned Revenue	1.58	1.58	4.47	7.01	3.87	7.7
Other Current Liabilities	15.53	15.53	23.28	21.06	19.82	27.89
Total Current Liabilities	72.04	72.04	196.14	315.86	216.61	311.9
Long-Term Debt	43.94	43.94	102.83	181.06	501.37	230.44
Long-Term Leases	3.12	3.12	12.74	28.2	20	5.38
Long-Term Deferred Tax Liabilities	3.23	3.23	4.14	4.85	8.96	10.59
Total Liabilities	122.33	122.33	315.85	529.96	746.94	558.3
Common Stock	1.04	1.04	0.46	0.45	0.45	0.14
Additional Paid-In Capital	3,330	3,330	3,288	3,295	3,273	-
Retained Earnings	-3,057	-3,057	-2,989	-2,886	-2,757	-2,014
Comprehensive Income & Other	-55.51	-55.51	-120.59	-210.82	-433.55	11.2
Total Common Equity	218.68	218.68	178.28	199.18	82.67	-2,003
Minority Interest	42.2	42.2	46.67	49.17	50.97	43.74
Shareholders' Equity	260.88	260.88	224.95	248.35	133.64	-101.11
Total Liabilities & Equity	383.22	383.22	540.8	778.31	880.57	457.2
Total Debt	67.88	67.88	211.05	380.39	614.99	395.26
Net Cash (Debt)	34.32	34.32	-50.4	-88.14	-152.75	-306.14
Net Cash Per Share	5.11	5.11	-10.98	-19.44	-34.22	-206.49
Filing Date Shares Outstanding	4.59	4.59	4.59	4.58	4.5	1.48
Total Common Shares Outstanding	4.59	4.59	4.59	4.58	4.5	1.48
Working Capital	206.21	206.21	210.04	262.7	478.18	-32.81
Book Value Per Share	47.68	47.68	38.87	43.46	18.36	-1350.90
Tangible Book Value	200.77	200.77	156.69	132.95	12.95	-2,077
Tangible Book Value Per Share	43.77	43.77	34.16	29.01	2.88	-1400.63
Machinery	12.08	12.08	14.7	13.86	12	10.2
Leasehold Improvements	10.79	10.79	10.5	10.21	10.06	5.56

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