Winshine Science Company Limited (HKG:0209)

Winshine Science Company Balance Sheet

Financials in millions HKD. 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	34.13	55.26	119.34	49.77	66.63	56.14
Trading Asset Securities	-	-	-	-	-	1.76
Cash & Short-Term Investments	34.13	55.26	119.34	49.77	66.63	57.9
Cash Growth	111.48%	-53.70%	139.80%	-25.32%	15.08%	-39.79%
Accounts Receivable	71.95	103.33	70.48	71.5	134.16	55.78
Other Receivables	-	14.11	13.74	12.02	7.25	6
Receivables	71.95	117.44	84.22	83.52	141.41	63.56
Inventory	110.62	79.01	75.14	81.97	113.86	93.36
Prepaid Expenses	10.91	0.09	3.78	0.51	2.26	0.39
Other Current Assets	-	3.66	9.43	2.83	60.73	7.17
Total Current Assets	227.61	255.46	291.91	218.6	384.9	222.38
Property, Plant & Equipment	94.75	97.28	121.51	121.94	120.86	148.09
Goodwill	-	-	0.74	-	-	-
Long-Term Deferred Tax Assets	-	-	-	-	-	7.52
Other Long-Term Assets	0.15	0.15	0.16	0.41	44.59	106.7
Total Assets	322.5	352.88	414.33	340.95	550.35	484.69
Accounts Payable	213.51	204.62	170.54	137.11	258.32	152.13
Accrued Expenses	-	28.39	33.55	39.16	26.34	20.76
Short-Term Debt	184.83	172.09	195.57	145.94	218.57	187.91
Current Portion of Long-Term Debt	45	45	45	45	45	45
Current Portion of Leases	0.92	1.09	1.53	1.97	4.77	2.36
Current Income Taxes Payable	3.03	5.86	3.87	7.9	2.93	2.93
Current Unearned Revenue	0.72	0.72	1.15	1.54	2.95	1.7
Other Current Liabilities	32.87	17.94	25.87	32.74	58.46	9.82
Total Current Liabilities	480.87	475.71	477.09	411.36	617.34	422.62
Long-Term Leases	0.8	1.38	1.86	2.82	8.29	0.53
Long-Term Deferred Tax Liabilities	16.27	16.27	16.25	16.41	23.67	23.63
Total Liabilities	497.94	493.37	495.19	430.59	649.29	446.79
Common Stock	1.55	1.45	5.1	3.66	366.19	366.19
Additional Paid-In Capital	43.23	42	32.38	-	942.4	942.4
Retained Earnings	-304.1	-265.8	-200.53	-174.58	-1,490	-1,357
Comprehensive Income & Other	85.55	83.31	83	81.27	82.81	85.92
Total Common Equity	-173.78	-139.04	-80.06	-89.65	-98.94	37.9
Minority Interest	-1.66	-1.45	-0.81	-	-	-
Shareholders' Equity	-175.44	-140.49	-80.87	-89.65	-98.94	37.9
Total Liabilities & Equity	322.5	352.88	414.33	340.95	550.35	484.69
Total Debt	231.55	219.56	243.96	195.73	276.62	235.8
Net Cash (Debt)	-197.42	-164.31	-124.63	-145.97	-209.99	-177.9
Net Cash Per Share	-1.35	-1.27	-1.38	-1.99	-2.87	-2.43
Filing Date Shares Outstanding	154.76	145.36	101.96	73.24	73.24	73.24
Total Common Shares Outstanding	154.76	145.36	101.96	73.24	73.24	73.24
Working Capital	-253.27	-220.26	-185.18	-192.77	-232.44	-200.24
Book Value Per Share	-1.12	-0.96	-0.79	-1.22	-1.35	0.52
Tangible Book Value	-173.78	-139.04	-80.8	-89.65	-98.94	37.9
Tangible Book Value Per Share	-1.12	-0.96	-0.79	-1.22	-1.35	0.52
Buildings	-	90	96	102	102.77	108
Machinery	-	123.52	126.57	119.57	125.56	119.29
Construction In Progress	-	-	0.15	-	2.44	-
Leasehold Improvements	-	5.28	5.88	5.57	6.35	6.93

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