Sipai Health Technology Co., Ltd. (FRA:AX1)

Sipai Health Technology 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	258.09	252.92	495.43	1,455	535.85	1,628
Short-Term Investments	188.99	95.34	155.85	75.15	5.05	5.05
Trading Asset Securities	150.77	571.52	478.35	-	1,067	38.06
Cash & Short-Term Investments	597.85	919.77	1,130	1,531	1,608	1,671
Cash Growth	-37.40%	-18.58%	-26.20%	-4.83%	-3.77%	180.68%
Accounts Receivable	413.26	457.92	461.54	336.88	285.96	118.63
Other Receivables	16.14	15.59	25.24	27.33	22.15	28.04
Receivables	463.09	520.99	528.76	388.82	308.11	146.67
Inventory	92.2	193.53	246.06	280.33	269.04	279.93
Other Current Assets	386.23	345.84	538.03	495.59	302.88	194.43
Total Current Assets	1,539	1,980	2,442	2,695	2,488	2,292
Property, Plant & Equipment	32.91	57.74	81.11	88.86	113.8	89.91
Long-Term Investments	223.13	175.06	184.09	1.97	1.64	1.33
Goodwill	4.79	16.56	50.65	79.82	79.82	42.07
Other Intangible Assets	25.05	27.34	48.19	56.18	61.53	47.37
Long-Term Deferred Tax Assets	0.16	1.06	1.06	-	-	-
Long-Term Deferred Charges	-	-	-	-	6.89	-
Other Long-Term Assets	6.9	7.41	7.48	7.38	140.91	5.76
Total Assets	1,832	2,265	2,815	2,930	2,893	2,479
Accounts Payable	152.01	412.93	464.75	342.43	238.39	230.46
Accrued Expenses	118.34	163.36	141.29	126.33	129.4	101.52
Short-Term Debt	-	-	2	-	-	-
Current Portion of Leases	13.92	19.73	26.22	29.02	34.12	26.68
Current Income Taxes Payable	0.11	1.5	0.07	1.39	1.46	0.51
Current Unearned Revenue	203.94	188.75	181.9	170.72	167.29	105.88
Other Current Liabilities	376.81	250.35	325.71	385.44	260.15	148.19
Total Current Liabilities	865.13	1,037	1,142	1,055	830.8	613.25
Long-Term Debt	-	-	-	-	7,435	3,619
Long-Term Leases	10.78	25.76	39.34	38.75	52.9	36.91
Long-Term Deferred Tax Liabilities	0.1	1.33	2.62	1.34	1.52	1.36
Other Long-Term Liabilities	-	-	-	-	3.68	-
Total Liabilities	876.01	1,064	1,184	1,095	8,324	4,270
Common Stock	0.52	0.52	0.52	0.52	0.14	0.06
Retained Earnings	-7,832	-	-7,436	-7,180	-5,810	-2,069
Treasury Stock	-398.18	-	-61.23	-0.08	-0.08	-
Comprehensive Income & Other	9,225	1,225	9,116	9,017	380.35	272.46
Total Common Equity	995.88	1,226	1,619	1,837	-5,429	-1,797
Minority Interest	-39.57	-24.29	12.29	-2.77	-1.69	5.01
Shareholders' Equity	956.31	1,202	1,631	1,834	-5,431	-1,792
Total Liabilities & Equity	1,832	2,265	2,815	2,930	2,893	2,479
Total Debt	24.7	45.49	67.56	67.76	7,522	3,682
Net Cash (Debt)	573.15	874.28	1,062	1,463	-5,914	-2,011
Net Cash Growth	-35.92%	-17.68%	-27.40%	-	-	-
Net Cash Per Share	0.92	1.37	1.65	13.01	-59.46	-20.11
Filing Date Shares Outstanding	750.12	764.18	761.5	763.03	219.2	100
Total Common Shares Outstanding	750.12	764.18	761.5	763.03	219.2	100
Working Capital	674.25	943.51	1,301	1,640	1,657	1,679
Book Value Per Share	1.33	1.60	2.13	2.41	-24.77	-17.97
Tangible Book Value	966.03	1,182	1,520	1,701	-5,571	-1,886
Tangible Book Value Per Share	1.29	1.55	2.00	2.23	-25.41	-18.86
Machinery	-	12.2	18.77	19.79	20.95	18.81
Construction In Progress	-	0.56	0.87	0.37	0.34	-
Leasehold Improvements	-	27.53	31.45	42.62	42.98	36.49

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