Jia Yao Holdings Limited (HKG:1626)

Jia Yao Holdings 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	275.14	311.16	266.58	65.84	70.18
Short-Term Investments	56.42	76.42	32.12	9.76	9.72
Trading Asset Securities	1.2	-	-	-	-
Cash & Short-Term Investments	332.76	387.58	298.7	75.6	79.9
Cash Growth	-14.14%	29.76%	295.10%	-5.38%	5.27%
Accounts Receivable	196.46	363.6	168.4	104.35	101.98
Other Receivables	18.86	41.1	3.63	4.09	0.13
Receivables	215.32	404.69	172.03	108.44	102.11
Inventory	84.42	239.04	194.77	222.99	147.08
Restricted Cash	13.43	143.07	194.34	148.88	94
Other Current Assets	85.97	43.35	10.08	4.15	2.15
Total Current Assets	731.89	1,218	869.91	560.06	425.23
Property, Plant & Equipment	122.84	235.23	189.79	165.97	158.51
Goodwill	0.1	0.1	-	-	-
Other Intangible Assets	3.36	3.84	4.37	4.85	-
Long-Term Deferred Tax Assets	2.22	2.48	0.57	4.15	4.81
Other Long-Term Assets	6.03	5.86	8.15	20.96	9.33
Total Assets	866.44	1,465	1,073	755.98	597.88
Accounts Payable	143.73	642.09	538.67	412.47	237.26
Accrued Expenses	23.48	42.68	20.37	11.14	9.98
Short-Term Debt	62.75	61.5	65	101.08	110
Current Portion of Leases	21.74	11.1	4.94	1.33	0.71
Current Income Taxes Payable	12.13	23.07	4.77	1.9	1.94
Current Unearned Revenue	15.66	97.26	15.46	8.53	-
Other Current Liabilities	44.72	25.66	14.15	10.88	8.47
Total Current Liabilities	324.22	903.36	663.35	547.32	368.35
Long-Term Leases	48.71	20.18	6.06	1.11	0.11
Long-Term Unearned Revenue	-	-	19.58	-	-
Long-Term Deferred Tax Liabilities	1.21	1.68	1.38	1.21	-
Total Liabilities	374.14	925.22	690.38	549.64	368.46
Common Stock	5.12	5.12	5.12	2.38	2.38
Additional Paid-In Capital	152.68	152.68	183.32	25.2	25.2
Retained Earnings	195.52	144.91	45.63	40.13	66.35
Comprehensive Income & Other	97.1	100.24	93.71	92.7	92.21
Total Common Equity	450.43	402.96	327.77	160.41	186.15
Minority Interest	41.87	137.07	54.64	45.93	43.28
Shareholders' Equity	492.3	540.02	382.41	206.34	229.42
Total Liabilities & Equity	866.44	1,465	1,073	755.98	597.88
Total Debt	133.2	92.78	76	103.52	110.82
Net Cash (Debt)	199.56	294.8	222.7	-27.92	-30.92
Net Cash Growth	-32.31%	32.38%	-	-	-
Net Cash Per Share	0.33	0.49	0.54	-0.09	-0.10
Filing Date Shares Outstanding	600	600	600	300	300
Total Common Shares Outstanding	600	600	600	300	300
Working Capital	407.67	314.37	206.56	12.74	56.88
Book Value Per Share	0.75	0.67	0.55	0.53	0.62
Tangible Book Value	446.97	399.02	323.41	155.56	186.15
Tangible Book Value Per Share	0.74	0.67	0.54	0.52	0.62
Buildings	45.59	50.55	39.64	22.25	16.54
Machinery	315.36	320.46	289.73	269.15	261.76
Construction In Progress	-	1.42	-	7	5.04

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