Boyaa Interactive International Limited (HKG:0434)

HKG:0434 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	57.82	136.64	819.93	332.32	304.79	462.1
Short-Term Investments	2.2	32.68	807.94	1,226	1,247	863.19
Trading Asset Securities	-	-	144.99	56.94	120.91	3.44
Cash & Short-Term Investments	60.02	169.31	1,773	1,615	1,673	1,329
Cash Growth	-41.01%	-90.45%	9.77%	-3.46%	25.90%	16.88%
Accounts Receivable	27.02	25.84	32.36	26.94	26.82	23.23
Other Receivables	-	34.29	44.43	35.4	30.16	27.92
Receivables	27.02	62.7	80.58	68.76	58.64	55.07
Prepaid Expenses	47.47	5.97	3.65	3.29	4.81	5.65
Other Current Assets	3,080	2,514	109.74	5.71	6.78	6.18
Total Current Assets	3,215	2,752	1,967	1,693	1,743	1,396
Property, Plant & Equipment	68.36	29.22	39.77	42.01	48.05	54.66
Long-Term Investments	191.8	353.09	100.44	266.36	177.01	485.13
Other Intangible Assets	0.09	0.36	1.82	-	-	0.03
Long-Term Deferred Tax Assets	0.4	0.56	0.6	0.76	5.7	14.49
Other Long-Term Assets	76.1	7.91	1.16	2.61	1.29	802.42
Total Assets	3,551	3,154	2,125	2,020	1,995	2,771
Accounts Payable	1	1.05	0.8	1.22	1.29	2.29
Accrued Expenses	39	90.12	80	79.69	85.29	89.98
Current Portion of Leases	3.19	3.6	3.93	4.69	1.06	4.52
Current Income Taxes Payable	300.54	257.47	255.65	254.47	235.14	212.33
Current Unearned Revenue	8.42	13.57	12.09	9.92	14.54	17.9
Other Current Liabilities	-	0.09	0.27	7.14	7.73	4.34
Total Current Liabilities	352.16	365.9	352.73	357.14	345.04	331.38
Long-Term Leases	7.04	10.17	9.7	13.99	-	0.96
Long-Term Deferred Tax Liabilities	203.36	156.88	0.99	1.14	5.63	7.81
Total Liabilities	562.55	532.95	363.42	372.28	350.67	340.14
Common Stock	0.28	0.25	0.26	0.26	0.28	0.28
Additional Paid-In Capital	360.32	414.85	410.96	421.84	457.97	443.32
Retained Earnings	2,492	2,366	1,475	1,381	1,421	2,171
Treasury Stock	-	-	-	-0.13	-	-
Comprehensive Income & Other	136.6	-160.09	-125.16	-155.94	-234.62	-183.5
Total Common Equity	2,989	2,621	1,761	1,647	1,645	2,431
Shareholders' Equity	2,989	2,621	1,761	1,647	1,645	2,431
Total Liabilities & Equity	3,551	3,154	2,125	2,020	1,995	2,771
Total Debt	10.23	13.77	13.64	18.68	1.06	5.48
Net Cash (Debt)	49.8	155.54	1,759	1,596	1,672	1,323
Net Cash Growth	-33.99%	-91.16%	10.21%	-4.52%	26.34%	17.55%
Net Cash Per Share	0.07	0.23	2.62	2.41	2.54	2.00
Filing Date Shares Outstanding	672.01	668.98	652.47	653.15	652.63	653.18
Total Common Shares Outstanding	672.01	668.98	652.47	653.15	652.63	653.18
Working Capital	2,862	2,386	1,614	1,336	1,398	1,064
Book Value Per Share	4.45	3.92	2.70	2.52	2.52	3.72
Tangible Book Value	2,989	2,620	1,760	1,647	1,645	2,431
Tangible Book Value Per Share	4.45	3.92	2.70	2.52	2.52	3.72
Land	-	10.44	28.96	18.59	32.37	31.85
Machinery	-	26.14	25.85	26.27	28.59	31.09
Leasehold Improvements	-	52.12	52.9	54.25	62.68	49.82

Updated Mar 5, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.