Beauty Farm Medical and Health Industry Inc. (FRA:XC5)

FRA:XC5 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	459.74	456.16	224.28	164.12	157.28	143.54
Short-Term Investments	613.05	463.56	384.93	119.65	-	-
Trading Asset Securities	924.67	911.06	964.97	626.86	926.34	658.39
Cash & Short-Term Investments	1,997	1,831	1,574	910.63	1,084	801.93
Cash Growth	27.49%	16.30%	72.87%	-15.96%	35.13%	72.93%
Accounts Receivable	50.53	56.85	65.44	57.61	42.17	36.7
Other Receivables	16.05	17.93	25.88	14.26	5.35	13.97
Receivables	66.58	74.78	91.33	71.87	47.51	50.67
Inventory	187.91	207.18	231.38	185.23	133.74	94.43
Restricted Cash	28.72	28.45	10.45	10.28	10.25	-
Other Current Assets	46.7	44.84	28.57	69.77	34.35	39.72
Total Current Assets	2,327	2,186	1,936	1,248	1,309	986.74
Property, Plant & Equipment	888.11	964.22	954.26	859.87	785.84	762.02
Long-Term Investments	7.55	7.59	0.3	0.05	0.07	0.18
Goodwill	653.95	653.95	217.53	196.29	194.27	176.06
Other Intangible Assets	336.72	350.12	79.98	83.29	90.25	90.34
Long-Term Deferred Tax Assets	29.79	41.67	42.11	44.17	35.02	35.95
Other Long-Term Assets	68.14	72.91	71.93	63.95	62.38	51.9
Total Assets	4,312	4,276	3,302	2,495	2,477	2,103
Accounts Payable	35.08	29.89	21.42	7.86	15.44	17.82
Accrued Expenses	276.11	302.07	239.49	199.61	217.22	179.88
Short-Term Debt	-	-	-	-	-	6.37
Current Portion of Long-Term Debt	37.67	19.84	-	-	-	-
Current Portion of Leases	201.23	220.34	169.34	150.98	163.18	141.38
Current Income Taxes Payable	28.48	42.28	48.53	33.97	31.88	34.51
Current Unearned Revenue	2,018	1,979	1,493	1,408	1,348	1,155
Other Current Liabilities	167.8	145.2	80.72	108.58	78.35	53.3
Total Current Liabilities	2,764	2,739	2,052	1,909	1,854	1,588
Long-Term Debt	211.5	129.94	-	-	-	-
Long-Term Leases	328.68	360.48	393.78	374.52	352.28	367.94
Long-Term Deferred Tax Liabilities	77.97	71.96	21.98	8.65	8.74	6.22
Total Liabilities	3,383	3,301	2,468	2,292	2,215	1,962
Common Stock	0.01	0.01	0.01	0.01	-	-
Additional Paid-In Capital	247.92	359.8	467.77	84.36	-	-
Retained Earnings	702.08	546.4	317.94	102.28	191.92	133.42
Treasury Stock	-	-	-6.82	-	-	-
Comprehensive Income & Other	-68.99	38.43	22.99	2.1	65.44	7.45
Total Common Equity	881.02	944.64	801.9	188.75	257.36	140.87
Minority Interest	47.99	30.6	32.34	14.36	5.17	-0.17
Shareholders' Equity	929.02	975.24	834.23	203.11	262.54	140.71
Total Liabilities & Equity	4,312	4,276	3,302	2,495	2,477	2,103
Total Debt	779.08	730.59	563.12	525.5	515.46	515.69
Net Cash (Debt)	1,218	1,100	1,011	385.13	568.16	286.24
Net Cash Growth	26.23%	8.82%	162.53%	-32.21%	98.50%	-
Net Cash Per Share	5.29	4.79	4.39	1.92	2.85	1.43
Filing Date Shares Outstanding	235.8	235.8	235.8	236.66	199.6	199.6
Total Common Shares Outstanding	235.8	235.8	235.8	103.09	199.6	199.6
Working Capital	-437.1	-552.84	-116.11	-661.33	-544.27	-601.58
Book Value Per Share	3.74	4.01	3.40	1.83	1.29	0.71
Tangible Book Value	-109.65	-59.44	504.39	-90.83	-27.16	-125.53
Tangible Book Value Per Share	-0.47	-0.25	2.14	-0.88	-0.14	-0.63
Land	78.02	78.02	78.02	78.02	78.02	78.11
Buildings	40.82	40.82	40.82	40.82	40.82	40.82
Machinery	366.71	356.38	309.68	243.6	208.48	168.96
Construction In Progress	14.54	7.7	18.94	15.96	5.58	2.72
Leasehold Improvements	570.38	558.11	518.78	460.81	376.38	293.55

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