China New Higher Education Group Limited (FRA:8CN)

FRA:8CN 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	787.82	1,380	855.06	1,081	775.79
Short-Term Investments	70.49	35.44	30.4	57.43	157.16
Trading Asset Securities	-	-	48.79	2.53	-
Cash & Short-Term Investments	858.31	1,415	934.25	1,141	932.94
Cash Growth	-39.34%	51.46%	-18.15%	22.35%	19.13%
Accounts Receivable	1.35	4.05	14.58	10.89	54.67
Receivables	1.35	4.05	14.58	10.89	54.67
Prepaid Expenses	8.31	7.72	11.96	11.13	14.4
Other Current Assets	487.65	913.1	232.13	312.87	339.88
Total Current Assets	1,356	2,340	1,193	1,476	1,342
Property, Plant & Equipment	7,572	7,050	6,519	5,993	4,931
Long-Term Investments	-	-	-	110	-
Goodwill	751.51	751.51	752.02	752.02	371.57
Other Intangible Assets	204.21	351.09	268.52	213.41	236.21
Long-Term Deferred Tax Assets	-	-	-	-	9.79
Other Long-Term Assets	885.35	524.29	510.44	528.08	1,042
Total Assets	10,769	11,017	9,243	9,073	7,932
Accrued Expenses	201.64	133.18	97.77	99.77	82.89
Short-Term Debt	-	1,149	307.97	806.09	986.99
Current Portion of Long-Term Debt	821.46	352.82	845.59	323.75	227.79
Current Portion of Leases	6.29	4.1	6.41	4.86	6.71
Current Income Taxes Payable	208.69	168.3	149.3	79.72	67.31
Current Unearned Revenue	1,784	1,792	1,469	1,105	422.96
Other Current Liabilities	490.25	733.21	780.06	744.32	814.43
Total Current Liabilities	3,512	4,333	3,656	3,163	2,609
Long-Term Debt	1,778	2,013	1,555	2,190	1,786
Long-Term Leases	8.35	1.3	3.33	8.13	1.59
Long-Term Unearned Revenue	348.14	362.86	310.12	312.86	201.18
Long-Term Deferred Tax Liabilities	168.39	194.76	185.32	221.78	141.65
Total Liabilities	5,814	6,905	5,710	5,896	4,740
Common Stock	1.37	1.06	1.07	1.07	1.09
Additional Paid-In Capital	-	1,122	1,132	1,153	1,208
Retained Earnings	-	2,871	2,252	1,879	1,556
Treasury Stock	-	-8.05	-	-	-
Comprehensive Income & Other	4,953	125.93	147.83	142.97	247.64
Total Common Equity	4,954	4,112	3,533	3,177	3,012
Minority Interest	-	-	-	-	179.98
Shareholders' Equity	4,954	4,112	3,533	3,177	3,192
Total Liabilities & Equity	10,769	11,017	9,243	9,073	7,932
Total Debt	2,614	3,521	2,718	3,333	3,009
Net Cash (Debt)	-1,755	-2,106	-1,784	-2,192	-2,076
Net Cash Per Share	-1.04	-1.35	-1.15	-1.39	-1.23
Filing Date Shares Outstanding	1,829	1,544	1,555	1,562	1,586
Total Common Shares Outstanding	1,829	1,544	1,555	1,562	1,586
Working Capital	-2,156	-1,993	-2,464	-1,687	-1,267
Book Value Per Share	2.71	2.66	2.27	2.03	1.90
Tangible Book Value	3,999	3,009	2,512	2,211	2,405
Tangible Book Value Per Share	2.19	1.95	1.62	1.42	1.52
Buildings	-	5,421	4,997	4,376	3,690
Machinery	-	981.14	852.98	664.67	502.69
Construction In Progress	-	547.23	380	465.87	402.65
Leasehold Improvements	-	53.68	48.44	34.57	8.93

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