Hua Yin International Holdings Limited (HKG:0989)

Accolade Balance Sheet

Financials in millions CNY. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	5.1	53.64	69.94	93.15	117.94
Cash & Short-Term Investments	5.1	53.64	69.94	93.15	117.94
Cash Growth	-90.49%	-23.31%	-24.92%	-21.02%	286.68%
Accounts Receivable	5.88	7.21	6.95	15.1	13.82
Other Receivables	23.5	24.8	4.17	40.58	25.86
Receivables	29.38	32.01	11.12	55.68	39.68
Inventory	335.3	1,607	1,598	1,263	1,212
Prepaid Expenses	15.56	28.21	18.19	-	-
Other Current Assets	529.06	30.96	23.41	26.56	348.82
Total Current Assets	914.4	1,752	1,720	1,438	1,718
Property, Plant & Equipment	7.83	10.45	4.75	0.59	2.39
Long-Term Accounts Receivable	4.11	6.97	-	-	-
Long-Term Deferred Tax Assets	10.74	13.29	10.12	17.36	13.52
Other Long-Term Assets	315.29	486.2	550.4	615.8	547.1
Total Assets	1,252	2,269	2,286	2,072	2,281
Accounts Payable	33.68	49.19	48.1	57.85	56.59
Accrued Expenses	31.5	30.09	4.85	61	94.57
Short-Term Debt	499.42	746.8	664.49	524.82	372.62
Current Portion of Long-Term Debt	291.61	178.07	225.75	130.7	221.38
Current Portion of Leases	6.95	12.16	10.01	12.65	12.25
Current Income Taxes Payable	52.22	49.32	48.8	42.75	67.6
Current Unearned Revenue	66.65	166.45	102.43	383.97	227.91
Other Current Liabilities	874.9	411.52	395.2	363.03	749.73
Total Current Liabilities	1,857	1,644	1,500	1,577	1,803
Long-Term Debt	-	276.94	229	370.16	351.59
Long-Term Leases	18.61	21.2	27.99	28.49	32.68
Long-Term Deferred Tax Liabilities	0.13	97.91	131.5	52.04	59.28
Total Liabilities	1,876	2,040	1,888	2,027	2,246
Common Stock	3.12	311.45	311.45	292.55	292.55
Additional Paid-In Capital	5,213	4,905	4,905	4,624	4,624
Retained Earnings	-2,562	-1,786	-1,592	-1,959	-1,942
Comprehensive Income & Other	-3,277	-3,202	-3,226	-3,213	-3,239
Total Common Equity	-623.3	228.87	397.61	-254.97	-264.42
Shareholders' Equity	-623.3	228.87	397.61	44.54	35.09
Total Liabilities & Equity	1,252	2,269	2,286	2,072	2,281
Total Debt	816.59	1,235	1,157	1,067	990.51
Net Cash (Debt)	-811.49	-1,182	-1,087	-973.66	-872.57
Net Cash Per Share	-2.25	-3.28	-3.02	-2.88	-3.03
Filing Date Shares Outstanding	360.18	360.18	360.18	338.21	338.21
Total Common Shares Outstanding	360.18	360.18	360.18	338.21	338.21
Working Capital	-942.52	108.02	220.82	-138.52	-84.36
Book Value Per Share	-1.73	0.64	1.10	-0.75	-0.78
Tangible Book Value	-623.3	228.87	397.61	-254.97	-264.42
Tangible Book Value Per Share	-1.73	0.64	1.10	-0.75	-0.78
Machinery	5.67	5.11	5	4.64	14.23
Leasehold Improvements	7.89	7.89	7.89	7.53	7.87

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