Lushang Life Services Co., Ltd. (HKG:2376)

Lushang Life Services 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	397.76	426.56	412.66	428.81	275.49	164.43
Short-Term Investments	-	-	-	-	2.13	0.76
Cash & Short-Term Investments	397.76	426.56	412.66	428.81	277.62	165.19
Cash Growth	224.51%	3.37%	-3.77%	54.46%	68.06%	150.37%
Accounts Receivable	388.4	384.56	374.68	310.27	212.46	125.98
Other Receivables	2.27	1.09	5.15	1.86	2.39	389.27
Receivables	390.67	385.65	379.83	312.13	214.85	617.25
Inventory	7.73	7.11	3.42	43.13	42.25	50.57
Prepaid Expenses	0.1	0.11	0.32	0	-	-
Other Current Assets	5.49	5.87	6.89	9	30.86	4.27
Total Current Assets	801.75	825.3	803.11	793.07	565.58	837.28
Property, Plant & Equipment	49.61	49.72	52.47	55.38	57.4	18.94
Other Intangible Assets	1.06	0.66	1.08	1.46	1.81	0.21
Long-Term Deferred Tax Assets	10.02	7.58	6.61	8.73	9.62	5.93
Long-Term Deferred Charges	5.61	6.08	2.9	0.6	-	-
Other Long-Term Assets	38.85	39.77	39.5	-	-	-
Total Assets	906.91	929.09	905.68	859.24	634.4	862.35
Accounts Payable	75.57	93.59	106.53	93.74	137.53	70.53
Accrued Expenses	19.97	26.51	34.33	48.92	55.79	53.16
Short-Term Debt	8.01	8.01	-	-	0.6	309.75
Current Portion of Long-Term Debt	-	-	0.14	-	-	-
Current Portion of Leases	2.65	2.62	0.81	2.4	0.73	-
Current Income Taxes Payable	5.21	3.64	1.82	7.93	6.53	33.2
Current Unearned Revenue	67.86	80.89	72.14	54.97	60.85	80.87
Other Current Liabilities	157.23	145	159.58	145.24	69.49	56.95
Total Current Liabilities	336.49	360.26	375.36	353.2	331.51	604.46
Long-Term Leases	-	-	1.74	2.69	2.44	-
Total Liabilities	336.49	360.26	377.1	355.89	333.95	604.46
Common Stock	133.34	133.34	133.34	133.34	100	100
Additional Paid-In Capital	213.92	213.92	218.8	208.8	-	-
Retained Earnings	219.22	200.62	159.49	152.56	75.7	130.42
Comprehensive Income & Other	-	16.96	13	5.53	123.18	27.41
Total Common Equity	566.48	564.85	524.63	500.23	298.88	257.83
Minority Interest	3.94	3.98	3.95	3.12	1.57	0.06
Shareholders' Equity	570.42	568.83	528.58	503.35	300.44	257.89
Total Liabilities & Equity	906.91	929.09	905.68	859.24	634.4	862.35
Total Debt	10.65	10.63	2.69	5.1	3.77	309.75
Net Cash (Debt)	387.1	415.93	409.96	423.72	273.85	-144.56
Net Cash Growth	245.73%	1.45%	-3.25%	54.73%	-	-
Net Cash Per Share	2.94	3.14	3.09	3.64	2.74	-
Filing Date Shares Outstanding	133.34	133.34	133.34	133.34	133.34	-
Total Common Shares Outstanding	133.34	133.34	133.34	133.34	100	-
Working Capital	465.26	465.03	427.76	439.87	234.06	232.82
Book Value Per Share	4.25	4.24	3.93	3.75	2.99	-
Tangible Book Value	565.42	564.19	523.55	498.77	297.07	257.62
Tangible Book Value Per Share	4.24	4.23	3.93	3.74	2.97	-
Buildings	41.79	41.79	41.79	41.79	-	-
Machinery	35.99	33.16	30.03	27.23	69.59	26.88

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