China Oral Industry Group Holdings Limited (HKG:8406)

HKG:8406 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	74.77	57.05	56.32	29.39	25.59	52.11
Short-Term Investments	-	10	20	-	-	-
Trading Asset Securities	-	-	-	30.9	-	-
Cash & Short-Term Investments	74.77	67.05	76.32	60.28	25.59	52.11
Cash Growth	3.79%	-12.16%	26.61%	135.58%	-50.90%	17.25%
Accounts Receivable	48.1	33.78	17.71	22.74	46.02	18.07
Other Receivables	-	16.04	8.42	19.69	12.52	12.96
Receivables	48.1	49.81	26.13	42.42	58.54	31.03
Inventory	32.72	59.26	61.04	43.37	79.7	52.36
Other Current Assets	26.82	14.41	1.05	6.44	4.14	1.23
Total Current Assets	182.4	190.53	164.54	152.52	167.97	136.74
Property, Plant & Equipment	3.61	3.87	4.86	12.55	34.41	42.1
Goodwill	8.06	8.06	14.38	-	-	-
Other Intangible Assets	0.03	-	-	0.35	0.52	0.54
Long-Term Deferred Tax Assets	-	-	-	0.01	0.01	1.41
Other Long-Term Assets	-	-	-	25.42	-	-
Total Assets	194.11	202.46	183.78	190.85	202.91	180.8
Accounts Payable	10.23	16.09	28.83	22.5	37.43	17.31
Accrued Expenses	9.6	10.89	10.39	10.07	11.5	8.46
Short-Term Debt	0.68	0.68	-	-	-	-
Current Portion of Leases	1.07	2.62	5.26	4.5	3.99	3.28
Current Income Taxes Payable	0.46	-	0.02	0.47	-	1.27
Current Unearned Revenue	6.24	11.44	3.63	2.15	6.45	3.11
Other Current Liabilities	22.88	50.06	19.35	14.16	5.67	4.38
Total Current Liabilities	51.16	91.76	67.47	53.85	65.03	37.82
Long-Term Leases	1.19	1.39	9.31	11.3	16.01	18.81
Long-Term Deferred Tax Liabilities	2.17	2.17	2.33	2.55	3.16	2.26
Total Liabilities	54.51	95.32	79.11	67.7	84.2	58.89
Common Stock	12.18	10.06	8.43	8.43	6.97	6.97
Additional Paid-In Capital	106.68	79.11	62.36	62.36	26.56	26.56
Retained Earnings	1.59	-1.96	14.48	33.11	67.96	70.09
Comprehensive Income & Other	19.15	19.93	19.4	19.26	17.22	18.29
Shareholders' Equity	139.6	107.14	104.67	123.15	118.71	121.91
Total Liabilities & Equity	194.11	202.46	183.78	190.85	202.91	180.8
Total Debt	2.93	4.68	14.57	15.79	19.99	22.09
Net Cash (Debt)	71.84	62.37	61.75	44.49	5.6	30.02
Net Cash Growth	21.34%	1.00%	38.79%	694.50%	-81.35%	9.05%
Net Cash Per Share	0.06	0.06	0.06	0.05	0.01	0.04
Filing Date Shares Outstanding	1,368	1,140	960	960	800	800
Total Common Shares Outstanding	1,368	1,140	960	960	800	800
Working Capital	131.25	98.76	97.07	98.67	102.93	98.92
Book Value Per Share	0.10	0.09	0.11	0.13	0.15	0.15
Tangible Book Value	131.51	99.08	90.29	122.8	118.19	121.36
Tangible Book Value Per Share	0.10	0.09	0.09	0.13	0.15	0.15
Machinery	15.98	15.97	25.42	24.68	32.52	19.36
Construction In Progress	-	-	-	-	0.12	13.52
Leasehold Improvements	3.3	3.3	9.2	8.76	8.76	8.46

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