Values Cultural Investment Limited (HKG:1740)

HKG:1740 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	13.5	20.71	42.67	39.05	117.99	143.37
Short-Term Investments	-	1.45	0.29	12.29	12.4	12.45
Trading Asset Securities	-	-	-	-	28.03	4.26
Cash & Short-Term Investments	13.5	22.16	42.96	51.34	158.42	160.07
Cash Growth	-51.62%	-48.43%	-16.32%	-67.59%	-1.03%	612.03%
Accounts Receivable	15.91	10.11	52.85	39.46	138.35	162.87
Receivables	15.91	10.11	52.85	43.4	142.29	163.82
Inventory	48.01	47.47	72.41	135.06	92.89	105.4
Prepaid Expenses	23.64	3.16	3.18	7.1	5.25	7.84
Restricted Cash	-	-	-	-	1.8	-
Other Current Assets	-	16.16	26.99	56.9	22.07	31.81
Total Current Assets	101.06	99.06	198.4	293.8	422.7	468.93
Property, Plant & Equipment	0.55	0.96	0.31	1.18	0.1	0.09
Long-Term Investments	-	-	5.86	7	-	-
Long-Term Deferred Tax Assets	-	-	-	-	14.12	20.22
Long-Term Deferred Charges	0.01	0.02	0.04	0.06	0.07	0.09
Total Assets	101.62	100.03	204.6	302.04	437	489.34
Accounts Payable	10.15	2.83	8.08	2.86	4.81	6.43
Accrued Expenses	-	6.56	6.82	2.69	5.21	8.02
Short-Term Debt	-	-	2.48	-	-	-
Current Portion of Leases	0.39	0.77	-	0.88	-	-
Current Income Taxes Payable	7.58	7.9	7.84	7.61	7.61	18.17
Current Unearned Revenue	-	0.17	0.14	1.32	0.97	0.73
Other Current Liabilities	9.16	0.66	0.91	11.1	2.84	0.72
Total Current Liabilities	27.27	18.88	26.27	26.46	21.44	34.07
Long-Term Unearned Revenue	2.62	2.88	1.9	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	-	1.09	1.44
Total Liabilities	29.89	21.76	28.17	26.46	22.52	35.51
Common Stock	0.04	0.04	0.04	0.04	0.04	0.04
Retained Earnings	-240.89	-234.43	-136.11	-36.67	104.82	142.79
Comprehensive Income & Other	312.59	312.66	312.51	312.21	309.62	311
Shareholders' Equity	71.73	78.27	176.43	275.58	414.48	453.83
Total Liabilities & Equity	101.62	100.03	204.6	302.04	437	489.34
Total Debt	0.39	0.77	2.48	0.88	-	-
Net Cash (Debt)	13.12	21.39	40.48	50.46	158.42	160.07
Net Cash Growth	-51.00%	-47.16%	-19.77%	-68.15%	-1.03%	4605.23%
Net Cash Per Share	0.01	0.02	0.04	0.05	0.15	0.16
Filing Date Shares Outstanding	1,038	1,038	1,038	1,038	1,038	1,038
Total Common Shares Outstanding	1,038	1,038	1,038	1,038	1,038	1,038
Working Capital	73.79	80.18	172.13	267.34	401.27	434.86
Book Value Per Share	0.07	0.08	0.17	0.27	0.40	0.44
Tangible Book Value	71.73	78.27	176.43	275.58	414.48	453.83
Tangible Book Value Per Share	0.07	0.08	0.17	0.27	0.40	0.44
Machinery	-	0.65	0.65	0.55	0.4	0.35
Leasehold Improvements	-	0.65	0.65	0.65	0.65	0.65

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