Dongyue Group Limited (HKG: 0189)

Dongyue Group Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,321	2,547	5,316	5,103	4,276	2,944
Short-Term Investments	384.73	579.7	138.37	149.31	154.5	157.52
Cash & Short-Term Investments	2,706	3,127	5,454	5,252	4,430	3,101
Cash Growth	-39.21%	-42.67%	3.86%	18.55%	42.85%	-10.85%
Accounts Receivable	1,722	1,565	2,133	2,307	1,232	1,231
Other Receivables	111.19	240.92	652.07	80.01	127.58	105.25
Receivables	1,983	1,805	2,785	2,387	1,360	1,336
Inventory	1,726	2,551	2,740	3,243	3,752	3,760
Prepaid Expenses	-	-	-	-	21.79	9.39
Other Current Assets	333.86	164.86	152.3	167.61	349.01	337.01
Total Current Assets	6,749	7,648	11,132	11,050	9,913	8,544
Property, Plant & Equipment	12,827	13,060	12,455	9,136	6,184	5,299
Long-Term Investments	522.98	572.3	240.88	588.9	580.21	668.71
Goodwill	299.02	299.02	299.02	123.42	123.42	123.42
Other Intangible Assets	15.45	17.35	23.82	31.36	61.32	70.2
Long-Term Deferred Tax Assets	96.29	129.34	85.88	42.75	56.36	53.98
Other Long-Term Assets	282.66	222.72	409.03	628.4	203.68	172.03
Total Assets	20,792	21,949	24,645	21,601	17,122	14,931
Accounts Payable	1,627	2,159	2,612	2,588	1,962	1,661
Accrued Expenses	513.67	787.9	895.12	500.68	355.32	418.95
Current Portion of Long-Term Debt	-	-	-	268.6	1,407	510.6
Current Portion of Leases	4.7	5.2	4.89	4.98	4.83	4.8
Current Income Taxes Payable	207.55	11.45	75.17	229.28	47.04	87.4
Current Unearned Revenue	228.13	446.24	763.35	926.17	1,573	960.64
Other Current Liabilities	990.21	1,150	1,223	729.52	382.93	542.51
Total Current Liabilities	3,572	4,560	5,573	5,247	5,731	4,186
Long-Term Debt	-	-	-	355.5	497.9	1,421
Long-Term Leases	24.21	26.85	38.74	35.18	39.89	44.81
Long-Term Unearned Revenue	321.46	294.22	287.85	236.77	243.73	265.39
Long-Term Deferred Tax Liabilities	181.72	129.48	251.92	87.67	78.75	58.93
Total Liabilities	4,099	5,010	6,151	5,963	6,591	5,976
Common Stock	163.51	212.2	212.2	212.34	200.4	200.4
Additional Paid-In Capital	505.22	3,936	3,936	3,952	1,225	1,225
Retained Earnings	11,470	11,318	13,919	10,735	8,613	7,617
Comprehensive Income & Other	-680.08	-672.22	-1,985	-1,776	-1,496	-1,162
Total Common Equity	11,459	14,794	16,082	13,124	8,542	7,880
Minority Interest	5,234	2,144	2,411	2,515	1,988	1,076
Shareholders' Equity	16,693	16,938	18,493	15,639	10,531	8,956
Total Liabilities & Equity	20,792	21,949	24,645	21,601	17,122	14,931
Total Debt	28.91	32.05	43.63	664.26	1,949	1,981
Net Cash (Debt)	2,677	3,095	5,411	4,588	2,481	1,121
Net Cash Growth	-39.35%	-42.80%	17.94%	84.91%	121.40%	-19.74%
Net Cash Per Share	1.33	1.41	2.42	2.16	1.20	0.54
Filing Date Shares Outstanding	1,733	2,254	2,254	2,255	2,112	2,112
Total Common Shares Outstanding	1,733	2,254	2,254	2,255	2,112	2,112
Working Capital	3,177	3,088	5,559	5,803	4,181	4,358
Book Value Per Share	6.61	6.56	7.14	5.82	4.05	3.73
Tangible Book Value	11,145	14,478	15,759	12,969	8,358	7,686
Tangible Book Value Per Share	6.43	6.42	6.99	5.75	3.96	3.64
Buildings	-	5,005	4,777	2,959	2,367	2,088
Machinery	-	13,923	13,110	8,593	8,399	7,501
Construction In Progress	-	1,294	875.9	3,276	954.35	795.45

Source: S&P Capital IQ. Standard template. Financial Sources.