Beauty Farm Medical and Health Industry Inc. (HKG:2373)

HKG:2373 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	456.16	224.28	164.12	157.28	143.54
Short-Term Investments	463.56	384.93	119.65	-	-
Trading Asset Securities	911.06	964.97	626.86	926.34	658.39
Cash & Short-Term Investments	1,831	1,574	910.63	1,084	801.93
Cash Growth	16.30%	72.87%	-15.96%	35.13%	72.93%
Accounts Receivable	56.85	65.44	57.61	42.17	36.7
Other Receivables	17.93	25.88	14.26	5.35	13.97
Receivables	74.78	91.33	71.87	47.51	50.67
Inventory	207.18	231.38	185.23	133.74	94.43
Restricted Cash	28.45	10.45	10.28	10.25	-
Other Current Assets	44.84	28.57	69.77	34.35	39.72
Total Current Assets	2,186	1,936	1,248	1,309	986.74
Property, Plant & Equipment	964.22	954.26	859.87	785.84	762.02
Long-Term Investments	7.59	0.3	0.05	0.07	0.18
Goodwill	653.95	217.53	196.29	194.27	176.06
Other Intangible Assets	350.12	79.98	83.29	90.25	90.34
Long-Term Deferred Tax Assets	41.67	42.11	44.17	35.02	35.95
Other Long-Term Assets	72.91	71.93	63.95	62.38	51.9
Total Assets	4,276	3,302	2,495	2,477	2,103
Accounts Payable	29.89	21.42	7.86	15.44	17.82
Accrued Expenses	302.07	239.49	199.61	217.22	179.88
Short-Term Debt	-	-	-	-	6.37
Current Portion of Long-Term Debt	19.84	-	-	-	-
Current Portion of Leases	220.34	169.34	150.98	163.18	141.38
Current Income Taxes Payable	42.28	48.53	33.97	31.88	34.51
Current Unearned Revenue	1,979	1,493	1,408	1,348	1,155
Other Current Liabilities	145.2	80.72	108.58	78.35	53.3
Total Current Liabilities	2,739	2,052	1,909	1,854	1,588
Long-Term Debt	129.94	-	-	-	-
Long-Term Leases	360.48	393.78	374.52	352.28	367.94
Long-Term Deferred Tax Liabilities	71.96	21.98	8.65	8.74	6.22
Total Liabilities	3,301	2,468	2,292	2,215	1,962
Common Stock	0.01	0.01	0.01	-	-
Additional Paid-In Capital	359.8	467.77	84.36	-	-
Retained Earnings	546.4	317.94	102.28	191.92	133.42
Treasury Stock	-	-6.82	-	-	-
Comprehensive Income & Other	38.43	22.99	2.1	65.44	7.45
Total Common Equity	944.64	801.9	188.75	257.36	140.87
Minority Interest	30.6	32.34	14.36	5.17	-0.17
Shareholders' Equity	975.24	834.23	203.11	262.54	140.71
Total Liabilities & Equity	4,276	3,302	2,495	2,477	2,103
Total Debt	730.59	563.12	525.5	515.46	515.69
Net Cash (Debt)	1,100	1,011	385.13	568.16	286.24
Net Cash Growth	8.82%	162.53%	-32.21%	98.50%	-
Net Cash Per Share	4.79	4.39	1.92	2.85	1.43
Filing Date Shares Outstanding	235.8	235.8	236.66	199.6	199.6
Total Common Shares Outstanding	235.8	235.8	103.09	199.6	199.6
Working Capital	-552.84	-116.11	-661.33	-544.27	-601.58
Book Value Per Share	4.01	3.40	1.83	1.29	0.71
Tangible Book Value	-59.44	504.39	-90.83	-27.16	-125.53
Tangible Book Value Per Share	-0.25	2.14	-0.88	-0.14	-0.63
Land	78.02	78.02	78.02	78.02	78.11
Buildings	40.82	40.82	40.82	40.82	40.82
Machinery	356.38	309.68	243.6	208.48	168.96
Construction In Progress	7.7	18.94	15.96	5.58	2.72
Leasehold Improvements	558.11	518.78	460.81	376.38	293.55

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