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

HKG:1497 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	420.51	537.09	350.82	169.5	150.57
Trading Asset Securities	-	-	5	-	46.23
Cash & Short-Term Investments	420.51	537.09	355.81	169.5	196.8
Cash Growth	-21.71%	50.95%	109.93%	-13.87%	28.93%
Accounts Receivable	92.37	83.3	62.83	38.44	23.48
Other Receivables	67.19	23.26	17.34	39.73	40.91
Receivables	159.55	106.56	80.18	78.17	64.38
Inventory	353.2	360.36	271.8	279.74	277.05
Prepaid Expenses	0.16	10.51	-	-	-
Other Current Assets	80.1	139.98	65.54	78.18	40.71
Total Current Assets	1,014	1,155	773.32	605.58	578.94
Property, Plant & Equipment	282.42	189.97	87.78	91.93	62.46
Long-Term Investments	36.94	-	-	-	2.07
Goodwill	77.17	75.17	75.17	75.17	-
Other Intangible Assets	1.98	1.28	1.28	0.87	0.7
Long-Term Deferred Tax Assets	51.23	34.37	36.13	16.31	4.34
Other Long-Term Assets	23.37	14.7	4.68	6.86	1.26
Total Assets	1,487	1,470	978.35	796.73	649.77
Accounts Payable	66.9	62.53	64.09	62.47	44.24
Accrued Expenses	114.24	127.26	120.43	94.16	99.37
Current Portion of Long-Term Debt	-	-	-	-	66.1
Current Portion of Leases	25.27	26.39	15.66	15.64	7.7
Current Income Taxes Payable	28.73	19.94	38.09	47.13	16.39
Current Unearned Revenue	301.48	257.28	198.49	163.72	154.07
Other Current Liabilities	74.86	66.72	56.39	41.14	30.95
Total Current Liabilities	611.47	560.12	493.15	424.26	418.82
Long-Term Debt	-	-	-	-	8.6
Long-Term Leases	105.05	111.29	11.26	17.05	7.79
Long-Term Deferred Tax Liabilities	1.85	1.66	1.94	2.29	2.8
Total Liabilities	718.37	673.07	506.34	443.59	438.01
Common Stock	93.1	93.1	86.7	86.7	83.33
Additional Paid-In Capital	433.39	433.39	156.43	156.08	100.85
Retained Earnings	299.4	243.18	201.96	90.12	22.77
Comprehensive Income & Other	-80.15	-	9.3	4.05	0.44
Total Common Equity	745.74	769.67	454.4	336.95	207.39
Minority Interest	22.5	27.26	17.61	16.18	4.38
Shareholders' Equity	768.24	796.93	472.01	353.14	211.77
Total Liabilities & Equity	1,487	1,470	978.35	796.73	649.77
Total Debt	130.32	137.68	26.92	32.69	90.18
Net Cash (Debt)	290.19	399.42	328.89	136.8	106.61
Net Cash Growth	-27.35%	21.44%	140.41%	28.32%	-30.11%
Net Cash Per Share	0.63	0.94	0.77	0.32	0.26
Filing Date Shares Outstanding	465.5	465.5	433.5	421.06	416.67
Total Common Shares Outstanding	465.5	465.5	433.5	421.06	416.67
Working Capital	402.04	594.39	280.18	181.32	160.12
Book Value Per Share	1.60	1.65	1.05	0.80	0.50
Tangible Book Value	666.6	693.23	377.96	260.92	206.68
Tangible Book Value Per Share	1.43	1.49	0.87	0.62	0.50
Buildings	16.82	16.82	16.82	16.82	16.82
Machinery	112.19	67.31	57.57	48.93	39.87
Construction In Progress	105.32	1.44	0.93	1.29	-
Leasehold Improvements	2.75	26.47	23.05	18.7	11.57

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.