Xiamen Yan Palace Bird's Nest Industry Co., Ltd. (HKG: 1497)

Xiamen Yan Palace Bird's Nest Industry 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	409.59	537.09	350.82	169.5	150.57	95.64
Trading Asset Securities	-	-	5	-	46.23	57
Cash & Short-Term Investments	409.59	537.09	355.81	169.5	196.8	152.64
Cash Growth	141.66%	50.95%	109.93%	-13.87%	28.93%	58.48%
Accounts Receivable	65.61	83.3	62.83	38.44	23.48	13.66
Other Receivables	26.66	23.26	17.34	39.73	40.91	26.4
Receivables	92.27	106.56	80.18	78.17	64.38	94.06
Inventory	313.87	360.36	271.8	279.74	277.05	90.77
Prepaid Expenses	0.63	10.51	-	-	-	2.43
Other Current Assets	123.2	139.98	65.54	78.18	40.71	30.34
Total Current Assets	939.56	1,155	773.32	605.58	578.94	370.24
Property, Plant & Equipment	281.68	189.97	87.78	91.93	62.46	40.35
Long-Term Investments	-	-	-	-	2.07	2.28
Goodwill	75.17	75.17	75.17	75.17	-	-
Other Intangible Assets	1.35	1.28	1.28	0.87	0.7	1.16
Long-Term Deferred Tax Assets	49.83	34.37	36.13	16.31	4.34	4.79
Long-Term Deferred Charges	-	-	-	-	-	11.8
Other Long-Term Assets	13.02	14.7	4.68	6.86	1.26	0.43
Total Assets	1,361	1,470	978.35	796.73	649.77	431.06
Accounts Payable	56.61	62.53	64.09	62.47	44.24	23.97
Accrued Expenses	83.07	127.26	120.43	94.16	99.37	40.41
Current Portion of Long-Term Debt	-	-	-	-	66.1	-
Current Portion of Leases	19.06	26.39	15.66	15.64	7.7	-
Current Income Taxes Payable	18.67	19.94	38.09	47.13	16.39	4.02
Current Unearned Revenue	250.85	257.28	198.49	163.72	154.07	140.12
Other Current Liabilities	71.86	66.72	56.39	41.14	30.95	14.73
Total Current Liabilities	500.1	560.12	493.15	424.26	418.82	223.25
Long-Term Debt	-	-	-	-	8.6	0.09
Long-Term Leases	119.87	111.29	11.26	17.05	7.79	-
Long-Term Deferred Tax Liabilities	0.05	1.66	1.94	2.29	2.8	2.11
Total Liabilities	620.03	673.07	506.34	443.59	438.01	225.45
Common Stock	93.1	93.1	86.7	86.7	83.33	83.33
Additional Paid-In Capital	433.39	433.39	156.43	156.08	100.85	64.33
Retained Earnings	193.51	243.18	201.96	90.12	22.77	54.98
Comprehensive Income & Other	-	-	9.3	4.05	0.44	-
Total Common Equity	720	769.67	454.4	336.95	207.39	202.64
Minority Interest	20.58	27.26	17.61	16.18	4.38	2.97
Shareholders' Equity	740.58	796.93	472.01	353.14	211.77	205.61
Total Liabilities & Equity	1,361	1,470	978.35	796.73	649.77	431.06
Total Debt	138.93	137.68	26.92	32.69	90.18	0.09
Net Cash (Debt)	270.67	399.42	328.89	136.8	106.61	152.55
Net Cash Growth	97.85%	21.44%	140.41%	28.32%	-30.11%	92.77%
Net Cash Per Share	0.61	0.94	0.77	0.32	0.26	0.37
Filing Date Shares Outstanding	465.5	465.5	433.5	421.06	416.67	416.32
Total Common Shares Outstanding	465.5	465.5	433.5	421.06	416.67	416.32
Working Capital	439.46	594.39	280.18	181.32	160.12	147
Book Value Per Share	1.55	1.65	1.05	0.80	0.50	0.49
Tangible Book Value	643.48	693.23	377.96	260.92	206.68	201.48
Tangible Book Value Per Share	1.38	1.49	0.87	0.62	0.50	0.48
Buildings	-	16.82	16.82	16.82	16.82	-
Machinery	-	67.31	57.57	48.93	39.87	-
Construction In Progress	-	1.44	0.93	1.29	-	-
Leasehold Improvements	-	26.47	23.05	18.7	11.57	-

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