Ling Yue Services Group Limited (HKG:2165)

Ling Yue Services Group 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	712.89	602.92	360.99	275.4	68.27
Short-Term Investments	4.57	3.29	2.67	2.5	2.54
Cash & Short-Term Investments	717.46	606.21	363.66	277.9	70.82
Cash Growth	18.35%	66.70%	30.86%	292.42%	118.35%
Accounts Receivable	165.54	139.74	260.03	225.87	121.74
Other Receivables	17.31	21.34	15.73	18.22	29.57
Receivables	182.85	161.08	275.77	244.09	151.3
Inventory	2.97	1.04	1.39	1.52	2.16
Other Current Assets	30.95	24.01	8.68	13.3	13.34
Total Current Assets	934.23	792.34	649.5	536.8	237.61
Property, Plant & Equipment	5.26	5.66	3.29	1.95	2.39
Long-Term Investments	6.44	6.69	5.78	5.36	6.39
Goodwill	6.48	18.47	22.77	22.77	22.77
Other Intangible Assets	8.52	8.77	14.98	16.57	18.34
Long-Term Deferred Tax Assets	9.09	5.7	6.27	4.5	3.7
Total Assets	970.02	837.62	702.59	587.95	291.21
Accounts Payable	41.09	31.4	48.32	31.1	19.13
Accrued Expenses	34.47	33.46	27.51	29.96	26.58
Current Portion of Leases	-	-	-	0.75	0.71
Current Income Taxes Payable	5.79	2.31	7.52	6.17	6.86
Current Unearned Revenue	161.83	132.56	101.04	77.43	62.36
Other Current Liabilities	95.03	87.05	63.29	64.39	59.59
Total Current Liabilities	338.2	286.79	247.67	209.8	175.22
Long-Term Leases	-	-	-	-	0.78
Long-Term Deferred Tax Liabilities	0.94	1.14	2.07	2.41	2.74
Total Liabilities	339.14	287.93	249.74	212.2	178.74
Common Stock	2.38	2.38	2.38	2.38	-
Additional Paid-In Capital	250.93	250.93	250.93	250.93	-
Retained Earnings	371.78	290.23	188.37	111.37	40.75
Comprehensive Income & Other	-9.63	-8.91	-8.43	-8.08	56.04
Total Common Equity	615.46	534.63	433.25	356.6	96.79
Minority Interest	15.42	15.06	19.6	19.15	15.68
Shareholders' Equity	630.88	549.69	452.85	375.75	112.47
Total Liabilities & Equity	970.02	837.62	702.59	587.95	291.21
Total Debt	-	-	-	0.75	1.49
Net Cash (Debt)	717.46	606.21	363.66	277.15	69.33
Net Cash Growth	18.35%	66.70%	31.22%	299.76%	129.32%
Net Cash Per Share	2.51	2.12	1.27	1.13	0.33
Filing Date Shares Outstanding	285.69	285.69	285.69	285.69	280
Total Common Shares Outstanding	285.69	285.69	285.69	285.69	-
Working Capital	596.02	505.55	401.83	327.01	62.39
Book Value Per Share	2.15	1.87	1.52	1.25	-
Tangible Book Value	600.46	507.39	395.49	317.26	55.68
Tangible Book Value Per Share	2.10	1.78	1.38	1.11	-
Machinery	12.19	10.86	6.98	4.05	3.24

Updated Sep 13, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.