Graphex Group Limited (GRFX)

Graphex Group Balance Sheet

Financials in millions HKD. 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	10.39	27.19	31.47	30.24	37.71	53.88
Short-Term Investments	-	9.69	8.27	9.13	13.1	26.68
Trading Asset Securities	0.02	0.02	0.03	-	-	-
Cash & Short-Term Investments	10.41	36.9	39.77	39.37	50.81	80.57
Cash Growth	-40.46%	-7.21%	1.01%	-22.50%	-36.94%	-15.46%
Accounts Receivable	180.72	177.9	133.65	167.39	117.36	155.5
Other Receivables	-	-	0.37	0.1	0.56	0.28
Receivables	180.72	176.42	142.25	176.54	128.67	161.35
Inventory	16.45	24.41	44.91	81.56	74.65	24.42
Prepaid Expenses	61.69	8.77	8.19	7.8	2.16	15.03
Other Current Assets	0.05	-	-	1.22	6.22	1.19
Total Current Assets	269.31	246.5	235.12	306.49	262.51	282.56
Property, Plant & Equipment	23.86	28.68	35.4	74.59	92.51	92.45
Long-Term Investments	0.03	0.84	0.32	1.83	2.09	2.08
Goodwill	101.94	101.94	101.94	101.94	101.94	105.05
Other Intangible Assets	435.82	461	512.09	608.61	639.34	665.73
Long-Term Deferred Tax Assets	3.23	3.24	4.9	3.32	2.48	0.19
Other Long-Term Assets	5.12	5.16	4.9	0.13	3.39	3.47
Total Assets	839.32	847.34	894.68	1,097	1,104	1,152
Accounts Payable	39.15	23.19	13.4	8.88	16.14	22.25
Accrued Expenses	-	27.75	16.11	22.38	13.1	9.16
Short-Term Debt	61.56	59.84	120.46	19.37	22.56	39.57
Current Portion of Long-Term Debt	92.34	80.2	24.58	150.5	149.71	55.35
Current Portion of Leases	3.43	4.68	5.15	7.92	11.18	13.72
Current Income Taxes Payable	32.85	33.08	33.9	39.74	34.36	31.44
Current Unearned Revenue	40.25	38.63	37.41	45.26	46.23	58.47
Other Current Liabilities	98.26	52.8	37.2	79.81	23.67	23.05
Total Current Liabilities	367.83	320.17	288.19	373.87	316.94	253
Long-Term Debt	63.18	73.52	139.97	299.88	374.38	422.12
Long-Term Leases	13.7	14.92	18.65	53.23	62.2	65.06
Long-Term Deferred Tax Liabilities	65.36	69.09	78.02	92.41	95.7	103.7
Other Long-Term Liabilities	-	-	-	86.5	86.5	86.5
Total Liabilities	510.07	477.71	524.83	905.89	935.71	930.38
Common Stock	9.71	8.98	6.84	5.09	4.82	4.82
Additional Paid-In Capital	799.53	782.44	673.3	362.86	342.64	342.64
Retained Earnings	-495.63	-441.54	-328.37	-258.71	-205.16	-113.46
Treasury Stock	-	-	-	-	-0.1	-0.1
Comprehensive Income & Other	12.4	16.57	25.58	88.06	29.31	-13.21
Total Common Equity	326.01	366.45	377.35	197.31	171.52	220.69
Minority Interest	0	-0.05	-10.74	-6.29	-2.99	0.46
Shareholders' Equity	329.25	369.64	369.84	191.01	168.53	221.15
Total Liabilities & Equity	839.32	847.34	894.68	1,097	1,104	1,152
Total Debt	234.21	233.17	308.8	530.91	620.03	595.82
Net Cash (Debt)	-223.8	-196.26	-269.03	-491.54	-569.22	-515.26
Net Cash Per Share	-0.26	-0.26	-0.47	-1.01	-1.21	-1.16
Filing Date Shares Outstanding	971.14	897.97	683.49	509.12	472.41	472.41
Total Common Shares Outstanding	971.14	897.97	683.49	509.12	472.41	472.41
Working Capital	-98.52	-73.67	-53.08	-67.38	-54.43	29.56
Book Value Per Share	0.34	0.41	0.55	0.39	0.36	0.47
Tangible Book Value	-211.75	-196.49	-236.68	-513.24	-569.76	-550.09
Tangible Book Value Per Share	-0.22	-0.22	-0.35	-1.01	-1.21	-1.16
Machinery	-	25.91	27.61	31.53	32.96	24.91
Leasehold Improvements	-	13.1	12.87	15.95	19.73	18.26

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