Guangshen Railway Company Limited (HKG: 0525)

Guangshen Railway Company 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,330	1,482	1,300	1,499	1,565	1,619
Short-Term Investments	1.95	1.95	172.19	60	-	-
Cash & Short-Term Investments	2,332	1,484	1,472	1,559	1,565	1,619
Cash Growth	63.19%	0.86%	-5.62%	-0.33%	-3.36%	-14.19%
Accounts Receivable	6,848	6,240	4,656	4,396	3,722	4,502
Other Receivables	466.88	632.76	462.25	416.53	267.56	46.8
Receivables	7,315	6,872	5,119	4,813	3,989	4,549
Inventory	319.51	289.53	262.65	271.58	296.41	271.26
Other Current Assets	106.26	152.03	116.31	91.77	408.63	264.78
Total Current Assets	10,073	8,798	6,969	6,736	6,259	6,704
Property, Plant & Equipment	23,675	26,342	27,590	28,715	27,147	27,108
Long-Term Investments	781.5	821.44	798.3	849.03	734.48	525.73
Goodwill	281.25	281.26	281.26	281.26	281.25	281.25
Other Intangible Assets	1,651	-	-	-	1,831	1,874
Long-Term Accounts Receivable	2.84	16.74	12.23	20.23	-	-
Long-Term Deferred Tax Assets	410.65	883.84	1,284	698.4	422.95	291.25
Long-Term Deferred Charges	19.23	32.71	41.8	64.14	43.89	40.81
Other Long-Term Assets	52.8	58.93	64.82	39.38	36.74	41.38
Total Assets	36,947	37,235	37,041	37,403	36,780	36,893
Accounts Payable	2,533	3,182	3,525	3,113	1,921	1,371
Accrued Expenses	426.38	497.47	732.13	584.69	753.67	536.59
Current Portion of Long-Term Debt	76.93	710.95	721.27	-	-	-
Current Portion of Leases	-	65.54	64.5	63.25	61.88	58.49
Current Income Taxes Payable	96.98	1.84	2.66	2.6	0.7	250.59
Current Unearned Revenue	332.95	230.19	263.99	112.44	215.31	461.82
Other Current Liabilities	2,690	3,334	3,578	4,164	4,192	3,798
Total Current Liabilities	6,856	8,022	8,887	8,040	7,145	6,477
Long-Term Debt	775	780	775	-	-	-
Long-Term Leases	1,328	1,327	1,324	1,321	1,316	1,118
Long-Term Unearned Revenue	750.09	702.38	747.59	781.56	104.94	97.47
Long-Term Deferred Tax Liabilities	49.56	51.43	53.93	56.42	58.91	61.41
Total Liabilities	9,759	10,883	11,788	10,199	8,624	7,754
Common Stock	7,084	7,084	7,084	7,084	7,084	7,084
Additional Paid-In Capital	-	11,563	11,563	11,563	11,563	11,563
Retained Earnings	8,179	7,466	6,397	8,392	9,365	10,348
Comprehensive Income & Other	11,964	277.89	246.58	204.17	181.94	181.94
Total Common Equity	27,226	26,390	25,290	27,242	28,193	29,176
Minority Interest	-38.51	-37.89	-36.5	-37.51	-36.67	-36.44
Shareholders' Equity	27,188	26,352	25,253	27,204	28,156	29,139
Total Liabilities & Equity	36,947	37,235	37,041	37,403	36,780	36,893
Total Debt	2,880	2,883	2,885	1,384	1,378	1,176
Net Cash (Debt)	-548.7	-1,399	-1,413	175.38	186.99	442.59
Net Cash Growth	-	-	-	-6.21%	-57.75%	-76.54%
Net Cash Per Share	-0.08	-0.20	-0.20	0.02	0.03	0.06
Filing Date Shares Outstanding	7,084	7,084	7,084	7,084	7,084	7,084
Total Common Shares Outstanding	7,084	7,084	7,084	7,084	7,084	7,084
Working Capital	3,216	776.04	-1,918	-1,305	-885.9	226.89
Book Value Per Share	3.84	3.73	3.57	3.85	3.98	4.12
Tangible Book Value	25,294	26,109	25,008	26,961	26,080	27,020
Tangible Book Value Per Share	3.57	3.69	3.53	3.81	3.68	3.81
Buildings	-	9,396	9,473	9,405	8,160	7,802
Machinery	-	16,450	16,325	16,270	16,384	16,691
Construction In Progress	-	561.18	1,113	1,589	2,779	2,379

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