Values Cultural Investment Limited (HKG:1740)

HKG:1740 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	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	22.16	42.96	51.34	158.42	160.07
Cash Growth	-48.43%	-16.32%	-67.59%	-1.03%	612.03%
Accounts Receivable	10.11	52.85	39.46	138.35	162.87
Receivables	10.11	52.85	43.4	142.29	163.82
Inventory	47.47	72.41	135.06	92.89	105.4
Prepaid Expenses	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	99.06	198.4	293.8	422.7	468.93
Property, Plant & Equipment	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	0.02	0.04	0.06	0.07	0.09
Total Assets	100.03	204.6	302.04	437	489.34
Accounts Payable	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	0.77	-	0.88	-	-
Current Income Taxes Payable	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	0.66	0.91	11.1	2.84	0.72
Total Current Liabilities	18.88	26.27	26.46	21.44	34.07
Long-Term Unearned Revenue	2.88	1.9	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	1.09	1.44
Total Liabilities	21.76	28.17	26.46	22.52	35.51
Common Stock	0.04	0.04	0.04	0.04	0.04
Retained Earnings	-234.43	-136.11	-36.67	104.82	142.79
Comprehensive Income & Other	312.66	312.51	312.21	309.62	311
Shareholders' Equity	78.27	176.43	275.58	414.48	453.83
Total Liabilities & Equity	100.03	204.6	302.04	437	489.34
Total Debt	0.77	2.48	0.88	-	-
Net Cash (Debt)	21.39	40.48	50.46	158.42	160.07
Net Cash Growth	-47.16%	-19.77%	-68.15%	-1.03%	4605.23%
Net Cash Per Share	0.02	0.04	0.05	0.15	0.16
Filing Date Shares Outstanding	1,038	1,038	1,038	1,038	1,038
Total Common Shares Outstanding	1,038	1,038	1,038	1,038	1,038
Working Capital	80.18	172.13	267.34	401.27	434.86
Book Value Per Share	0.08	0.17	0.27	0.40	0.44
Tangible Book Value	78.27	176.43	275.58	414.48	453.83
Tangible Book Value Per Share	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.