Pa Shun International Holdings Limited (HKG:0574)

HKG:0574 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	4.63	16.51	1.9	2.27	5.26	16.13
Cash & Short-Term Investments	4.63	16.51	1.9	2.27	5.26	16.13
Cash Growth	-70.30%	768.54%	-16.33%	-56.82%	-67.37%	-66.98%
Accounts Receivable	24.29	28.38	11.44	16.09	55.03	293.16
Other Receivables	27.45	8.68	6.51	9.73	27.22	80.67
Receivables	51.74	37.05	17.95	25.82	82.25	373.83
Inventory	7.47	56.69	10.69	8.35	17.95	14.85
Other Current Assets	69.15	14.02	10.68	15.32	92.64	189.07
Total Current Assets	132.99	124.27	41.22	51.76	198.09	593.87
Property, Plant & Equipment	33.01	34.27	37.81	41.36	45.1	54.7
Long-Term Investments	-	-	-	-	42.88	53.58
Other Intangible Assets	0.02	0.03	0.06	0.11	26.68	29.63
Long-Term Deferred Tax Assets	-	-	-	-	4.64	6.31
Other Long-Term Assets	48	48	57	74	185.8	187.77
Total Assets	214.01	206.57	136.09	167.22	503.19	925.87
Accounts Payable	33.42	34.07	33.55	31.42	49.23	55.04
Accrued Expenses	15.93	45.82	26.46	23.34	16.37	17.98
Short-Term Debt	8.97	31.58	25.81	21.19	12.79	6
Current Portion of Long-Term Debt	-	83.47	82.53	76.58	87.75	26.87
Current Portion of Leases	-	-	0.37	0.87	0.77	0.86
Current Income Taxes Payable	-	0.59	-	1.43	-	8.7
Current Unearned Revenue	16.51	12.84	22.56	21.3	12.82	13.8
Other Current Liabilities	43.36	39.37	35.93	24.46	20.52	24.73
Total Current Liabilities	118.19	247.74	227.22	200.58	200.26	153.97
Long-Term Debt	35	50.92	-	-	-	64.14
Long-Term Leases	-	-	-	0.37	1.4	0.11
Long-Term Unearned Revenue	21.75	22.01	22.52	23.03	23.54	24.05
Long-Term Deferred Tax Liabilities	2.06	2	1.87	1.74	-	-
Total Liabilities	291.52	322.67	251.61	225.73	225.2	242.28
Common Stock	1.22	1.22	1.22	1.22	1.22	1.22
Additional Paid-In Capital	691.88	691.88	691.88	691.88	691.88	691.88
Retained Earnings	-738.55	-773.98	-776.33	-732.95	-402.55	51.01
Comprehensive Income & Other	-32.06	-35.22	-32.29	-18.65	-12.57	-46.62
Total Common Equity	-77.51	-116.1	-115.52	-58.5	277.98	697.48
Minority Interest	-	-	-	-	-	-13.9
Shareholders' Equity	-77.51	-116.1	-115.52	-58.5	277.98	683.58
Total Liabilities & Equity	214.01	206.57	136.09	167.22	503.19	925.87
Total Debt	43.97	165.97	108.71	99.01	102.71	97.99
Net Cash (Debt)	-39.34	-149.46	-106.81	-96.74	-97.45	-81.86
Net Cash Per Share	-0.03	-0.10	-0.07	-0.07	-0.07	-0.06
Filing Date Shares Outstanding	1,475	1,475	1,475	1,475	1,475	1,475
Total Common Shares Outstanding	1,475	1,475	1,475	1,475	1,475	1,475
Working Capital	14.79	-123.47	-186	-148.83	-2.17	439.9
Book Value Per Share	-0.05	-0.08	-0.08	-0.04	0.19	0.47
Tangible Book Value	-77.53	-116.13	-115.58	-58.61	251.31	667.85
Tangible Book Value Per Share	-0.05	-0.08	-0.08	-0.04	0.17	0.45
Buildings	-	54.03	54.03	54.03	54.03	54.03
Machinery	-	13.54	14.8	14.82	16.54	26.67
Construction In Progress	-	3.46	3.46	3.46	3.37	3.3
Leasehold Improvements	-	4.88	4.84	4.84	4.84	4.84

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