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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	46.24	72.72	89.85	162.86	292.24	88.35
Short-Term Investments	-	29.48	70.8	129.4	170	0.77
Cash & Short-Term Investments	46.24	102.2	160.65	292.25	462.24	89.13
Cash Growth	-46.73%	-36.38%	-45.03%	-36.77%	418.64%	255.51%
Accounts Receivable	47.13	50.12	76.74	49.23	45.73	46.54
Other Receivables	19.69	11.49	19	33.32	17.26	14.12
Receivables	66.83	67.23	105.92	87.3	69.1	97.69
Inventory	45.12	85.19	105.27	162.27	144.76	79.21
Other Current Assets	-	23.63	34.34	36.74	18.7	13.07
Total Current Assets	268.8	278.25	406.18	578.56	694.79	279.09
Property, Plant & Equipment	10.6	12.05	27.85	46.35	37.62	19.93
Long-Term Investments	65.66	65.89	75.61	82.32	74.33	73.43
Goodwill	-	-	-	40.68	40.18	40.18
Other Intangible Assets	16.12	17.91	21.59	25.54	29.54	33.54
Long-Term Deferred Charges	-	-	-	-	-	7.94
Other Long-Term Assets	6.18	9.11	6.15	3.92	3.77	3.08
Total Assets	367.35	383.22	540.8	778.31	880.57	457.2
Accounts Payable	42.74	24.28	56.49	94.44	72.72	88.05
Accrued Expenses	19.16	9.83	16.42	22.23	26.58	28.81
Short-Term Debt	13.14	15.21	86.26	134.54	85.57	151.48
Current Portion of Long-Term Debt	-	-	-	26.59	-	-
Current Portion of Leases	5.26	5.61	9.22	10	8.06	7.97
Current Unearned Revenue	0.12	1.58	4.47	7.01	3.87	7.7
Other Current Liabilities	5.72	15.53	23.28	21.06	19.82	27.89
Total Current Liabilities	86.14	72.04	196.14	315.86	216.61	311.9
Long-Term Debt	40.73	43.94	102.83	181.06	501.37	230.44
Long-Term Leases	1.35	3.12	12.74	28.2	20	5.38
Long-Term Deferred Tax Liabilities	2.79	3.23	4.14	4.85	8.96	10.59
Total Liabilities	131.01	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	-3,084	-3,057	-2,989	-2,886	-2,757	-2,014
Comprehensive Income & Other	-50.52	-55.51	-120.59	-210.82	-433.55	11.2
Total Common Equity	195.98	218.68	178.28	199.18	82.67	-2,003
Minority Interest	40.36	42.2	46.67	49.17	50.97	43.74
Shareholders' Equity	236.34	260.88	224.95	248.35	133.64	-101.11
Total Liabilities & Equity	367.35	383.22	540.8	778.31	880.57	457.2
Total Debt	60.48	67.88	211.05	380.39	614.99	395.26
Net Cash (Debt)	-14.24	34.32	-50.4	-88.14	-152.75	-306.14
Net Cash Per Share	-1.86	5.11	-10.98	-19.44	-34.22	-206.49
Filing Date Shares Outstanding	6.71	4.59	4.59	4.58	4.5	1.48
Total Common Shares Outstanding	6.71	4.59	4.59	4.58	4.5	1.48
Working Capital	182.66	206.21	210.04	262.7	478.18	-32.81
Book Value Per Share	29.21	47.68	38.87	43.46	18.36	-1350.90
Tangible Book Value	179.87	200.77	156.69	132.95	12.95	-2,077
Tangible Book Value Per Share	26.81	43.77	34.16	29.01	2.88	-1400.63
Machinery	-	12.08	14.7	13.86	12	10.2
Leasehold Improvements	-	10.79	10.5	10.21	10.06	5.56

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