China YuHua Education Corporation Limited (FRA:2YU)

FRA:2YU Balance Sheet

Financials in millions CNY. Fiscal year is September - August.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	1,730	2,090	2,371	4,241	1,656
Short-Term Investments	51.03	2.34	2.13	2.19	3.33
Cash & Short-Term Investments	1,781	2,093	2,373	4,243	1,659
Cash Growth	-14.88%	-11.81%	-44.07%	155.72%	-25.55%
Accounts Receivable	3.74	5.7	7.92	10.9	9.81
Other Receivables	87.26	53.52	153.03	55.33	79.75
Receivables	91	59.21	160.95	66.23	89.56
Prepaid Expenses	2.24	2.53	6.81	3.79	5.21
Restricted Cash	2.19	0.68	0.55	11.58	150.52
Other Current Assets	2.26	2.61	4.86	4.06	6.63
Total Current Assets	1,879	2,158	2,546	4,329	1,911
Property, Plant & Equipment	8,907	8,918	7,710	5,598	5,443
Goodwill	862.36	903.92	1,085	1,085	1,085
Other Intangible Assets	500.38	547.89	524.58	446.92	453.73
Other Long-Term Assets	159.85	11.63	120.52	34.28	17.71
Total Assets	12,309	12,540	11,986	11,493	8,910
Accounts Payable	74.15	12.44	11.72	11	10.29
Accrued Expenses	59.59	95.52	153.9	153.35	148.41
Current Portion of Long-Term Debt	282.96	1,847	1,237	2,007	210.37
Current Portion of Leases	3.52	7.36	9.43	4.73	4.89
Current Income Taxes Payable	3.12	26.69	27.67	27.81	23.97
Current Unearned Revenue	840.59	1,013	729.59	1,471	904.45
Other Current Liabilities	1,252	1,059	1,130	885.44	904.16
Total Current Liabilities	2,516	4,062	3,300	4,561	2,207
Long-Term Debt	353.98	286.99	1,031	430	2,308
Long-Term Leases	1.55	16.05	8.1	12.56	16.49
Long-Term Unearned Revenue	161.36	164.91	168.77	172.63	94.98
Long-Term Deferred Tax Liabilities	435.47	475.87	485.16	493.52	502.17
Total Liabilities	3,469	5,006	4,993	5,670	5,128
Common Stock	0.04	0.03	0.03	0.03	0.03
Additional Paid-In Capital	1,993	1,762	1,762	1,742	966.09
Retained Earnings	5,478	5,593	5,195	3,903	2,778
Treasury Stock	-	-	-	-	-134.72
Comprehensive Income & Other	1,318	132.8	-3.51	143.54	148.18
Total Common Equity	8,789	7,489	6,954	5,789	3,757
Minority Interest	50.67	45.08	39.9	34.52	25.27
Shareholders' Equity	8,840	7,534	6,994	5,823	3,783
Total Liabilities & Equity	12,309	12,540	11,986	11,493	8,910
Total Debt	642.01	2,158	2,286	2,455	2,539
Net Cash (Debt)	1,139	-64.93	87.55	1,788	-880.08
Net Cash Growth	-	-	-95.10%	-	-
Net Cash Per Share	0.27	-0.02	0.02	0.46	-0.23
Filing Date Shares Outstanding	4,267	3,607	3,607	3,594	3,332
Total Common Shares Outstanding	4,267	3,607	3,607	3,594	3,332
Working Capital	-637.14	-1,904	-753.39	-232.41	-295.39
Book Value Per Share	2.06	2.08	1.93	1.61	1.13
Tangible Book Value	7,427	6,037	5,344	4,257	2,219
Tangible Book Value Per Share	1.74	1.67	1.48	1.18	0.67
Buildings	6,346	6,048	4,162	-	3,890
Machinery	896.96	906.13	582.2	4,379	374.61
Construction In Progress	149.85	204.35	945.31	25.98	14
Leasehold Improvements	-	-	-	123.02	31.88

Source: S&P Global Market Intelligence. Standard template. Financial Sources.