Samfine Creation Holdings Group Limited (SFHG)

SFHG Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	17.35	17.35	25.44	11.61	24.44
Short-Term Investments	0.58	0.58	0.44	0.42	0.41
Cash & Short-Term Investments	17.93	17.93	25.88	12.03	24.85
Cash Growth	-30.73%	-30.73%	115.17%	-51.60%	-
Receivables	31.67	31.67	19.63	55.2	33.8
Inventory	8.29	8.29	5.71	17.02	14.32
Restricted Cash	6.35	6.35	11.06	11.06	6.84
Other Current Assets	13.38	13.38	9.97	12.71	11.37
Total Current Assets	77.62	77.62	72.24	108.02	91.19
Property, Plant & Equipment	20.84	20.84	26.67	35.27	38.2
Other Intangible Assets	0.87	0.87	0.83	0.4	0.72
Long-Term Deferred Tax Assets	2.64	2.64	1.73	1.73	1.71
Other Long-Term Assets	3.34	3.34	2.02	1.96	1.9
Total Assets	105.31	105.31	103.48	147.38	133.71
Accounts Payable	47.49	47.49	41.17	70.09	48.13
Accrued Expenses	5.65	5.65	2.54	5.07	4.15
Short-Term Debt	2.03	2.03	0.04	-	-
Current Portion of Long-Term Debt	9.56	9.56	9.65	12.58	18.68
Current Portion of Leases	4.07	4.07	4.74	5.3	3.79
Current Income Taxes Payable	0.01	0.01	-	2.28	2.57
Current Unearned Revenue	1.54	1.54	1.12	0.68	0.93
Other Current Liabilities	0.01	0.01	0.13	0.14	0.15
Total Current Liabilities	70.36	70.36	59.39	96.14	78.39
Long-Term Debt	10.51	10.51	13.31	17.26	15.38
Long-Term Leases	1.09	1.09	5.24	10.92	14.08
Total Liabilities	81.97	81.97	77.94	124.31	107.85
Common Stock	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	15.49	15.49	15.49	15.49	15.49
Retained Earnings	3.38	3.38	6.76	3.11	7.5
Comprehensive Income & Other	4.47	4.47	3.28	4.45	2.86
Shareholders' Equity	23.34	23.34	25.54	23.07	25.87
Total Liabilities & Equity	105.31	105.31	103.48	147.38	133.71
Total Debt	27.27	27.27	32.97	46.05	51.93
Net Cash (Debt)	-9.35	-9.35	-7.1	-34.02	-27.08
Net Cash Per Share	-0.52	-0.52	-0.39	-1.89	-1.50
Filing Date Shares Outstanding	18	18	18	18	18
Total Common Shares Outstanding	18	18	18	18	18
Working Capital	7.26	7.26	12.85	11.89	12.8
Book Value Per Share	1.30	1.30	1.42	1.28	1.44
Tangible Book Value	22.47	22.47	24.72	22.67	25.15
Tangible Book Value Per Share	1.25	1.25	1.37	1.26	1.40
Machinery	54.21	54.21	56.23	62.84	58.69

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