Sapphire Corporation Limited (SGX:BRD)

Sapphire Corporation Balance Sheet

Financials in millions CNY. 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	49.05	61.8	87.39	107.53	118.99	170.91
Short-Term Investments	-	-	-	0.07	0.04	0.05
Trading Asset Securities	1.15	0.96	0.93	1.64	2.81	2.32
Cash & Short-Term Investments	50.2	62.76	88.31	109.24	121.84	173.27
Cash Growth	-16.35%	-28.94%	-19.15%	-10.35%	-29.68%	-11.30%
Accounts Receivable	61.25	53.16	45.19	67.97	50.06	24.84
Other Receivables	20.98	22.69	24.03	3.4	4.42	115.32
Receivables	112.23	105.85	99.22	94.37	54.48	140.16
Inventory	1.93	0.59	0.02	-	0.23	1.52
Prepaid Expenses	14.73	13.9	24.42	7.34	5.96	4.16
Restricted Cash	-	-	-	91.7	91.7	-
Other Current Assets	-7.1	-2.9	-5.7	0.62	-	-
Total Current Assets	172	180.2	206.27	303.25	274.2	319.1
Property, Plant & Equipment	77.38	82.56	68.09	59.67	35.74	32.4
Long-Term Investments	465.74	458.91	448.44	417.83	388.74	344.78
Other Intangible Assets	0.4	0.45	0.54	0.1	-	-
Other Long-Term Assets	-	-	-	-	-	35.7
Total Assets	715.52	722.12	723.34	780.86	698.68	731.99
Accounts Payable	27.93	34.35	37.33	44.53	15.82	18.06
Accrued Expenses	1.5	2.2	4.62	7.47	9.35	4.86
Short-Term Debt	12.38	13.44	16.35	-	-	-
Current Portion of Leases	5.98	5.55	1.9	1.71	1.01	-
Current Income Taxes Payable	0.81	0.96	0.86	3.96	3.1	19.36
Current Unearned Revenue	0.3	0.3	10	-	-	-
Other Current Liabilities	31.05	27.1	23.8	13.1	8.89	65.55
Total Current Liabilities	79.95	83.91	94.85	70.77	38.16	107.83
Long-Term Leases	31.73	34.35	27.56	26.39	1.06	-
Other Long-Term Liabilities	10.83	12.63	10.78	7.79	10.92	6.52
Total Liabilities	122.51	130.89	133.19	104.95	50.14	114.35
Common Stock	350.87	350.87	350.87	466.7	466.7	466.7
Retained Earnings	259.61	258.19	256.82	222.77	197.72	168.55
Comprehensive Income & Other	-29.61	-29.81	-29.09	-24.64	-28.48	-29.51
Total Common Equity	580.88	579.25	578.61	664.83	635.93	605.74
Minority Interest	12.13	11.98	11.54	11.08	12.6	11.9
Shareholders' Equity	593.01	591.24	590.15	675.91	648.53	617.64
Total Liabilities & Equity	715.52	722.12	723.34	780.86	698.68	731.99
Total Debt	50.1	53.35	45.81	28.1	2.07	-
Net Cash (Debt)	0.11	9.41	42.51	81.14	119.77	173.27
Net Cash Growth	-97.96%	-77.86%	-47.61%	-32.25%	-30.88%	-
Net Cash Per Share	0.00	0.02	0.10	0.20	0.29	0.43
Filing Date Shares Outstanding	407.59	407.59	407.59	407.59	407.59	407.59
Total Common Shares Outstanding	407.59	407.59	407.59	407.59	407.59	407.59
Working Capital	92.05	96.3	111.42	232.49	236.04	211.27
Book Value Per Share	1.43	1.42	1.42	1.63	1.56	1.49
Tangible Book Value	580.47	578.81	578.07	664.73	635.93	605.74
Tangible Book Value Per Share	1.42	1.42	1.42	1.63	1.56	1.49
Land	-	98.33	65.36	61.07	35.34	22.39
Machinery	-	7.2	5.55	5.43	5.35	4.17
Construction In Progress	-	-	10.78	0.78	-	8.2

Updated Feb 28, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.