China Youran Dairy Group Limited (HKG: 9858)

China Youran Dairy Group Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,035	3,936	936.36	1,015	2,619	570.48
Short-Term Investments	639.02	552.36	515.9	612.16	-	-
Trading Asset Securities	857.74	-	1,919	-	-	-
Cash & Short-Term Investments	2,532	4,488	3,372	1,627	2,619	570.48
Cash Growth	-63.01%	33.12%	107.17%	-37.86%	359.11%	82.91%
Accounts Receivable	2,335	1,899	2,237	1,992	1,429	1,203
Other Receivables	31.17	47.09	96.08	17.89	26.21	26.61
Receivables	2,366	1,946	2,333	2,010	1,456	1,230
Inventory	3,060	4,505	4,693	3,326	1,972	967.29
Other Current Assets	471.35	467.6	1,172	490.91	358.41	276.37
Total Current Assets	8,430	11,406	11,569	7,454	6,405	3,044
Property, Plant & Equipment	32,763	32,523	28,643	22,727	14,543	6,789
Long-Term Investments	1,024	1,070	1,189	25.31	72.85	-
Goodwill	672.01	672.01	792.98	792.98	762.74	-
Other Intangible Assets	28.33	25.18	23.16	4.28	4.93	1.4
Long-Term Accounts Receivable	0.6	5.26	-	-	-	-
Long-Term Deferred Tax Assets	40.57	35.39	24.35	17.75	11.38	5.09
Other Long-Term Assets	489.78	462.32	1,205	940.57	400.39	107.3
Total Assets	43,448	46,200	43,446	31,962	22,201	9,947
Accounts Payable	1,729	2,192	2,736	1,880	1,445	572.64
Accrued Expenses	538.38	562.66	462.33	377.7	297.53	233.09
Current Portion of Long-Term Debt	15,754	16,433	15,034	7,819	4,225	1,683
Current Portion of Leases	216.47	220.79	131.6	51.01	38.68	12.41
Current Income Taxes Payable	36.14	27.14	32.73	29.74	19.07	21.89
Current Unearned Revenue	33.2	31.23	41.9	41.09	42.04	18.18
Other Current Liabilities	1,195	1,447	1,458	1,108	876.82	359.38
Total Current Liabilities	19,502	20,915	19,896	11,308	6,944	2,901
Long-Term Debt	8,912	9,827	6,731	4,044	5,015	1,100
Long-Term Leases	1,555	1,602	1,425	1,266	928.81	313.31
Long-Term Unearned Revenue	844.07	728.21	619.51	434.05	216.97	207.84
Long-Term Deferred Tax Liabilities	11.93	7.29	6.19	6.43	6.67	6.9
Other Long-Term Liabilities	22.98	22.54	16.43	22.93	27.61	28.5
Total Liabilities	30,847	33,101	28,695	17,082	13,139	4,557
Common Stock	0.25	0.25	0.25	0.25	0.22	-
Additional Paid-In Capital	7,266	7,266	7,349	7,342	4,580	-
Retained Earnings	3,638	3,969	5,019	4,605	3,042	1,701
Comprehensive Income & Other	565.14	595.51	695.06	1,234	198.47	3,689
Total Common Equity	11,469	11,831	13,064	13,181	7,820	5,390
Minority Interest	1,132	1,268	1,687	1,699	1,241	-
Shareholders' Equity	12,601	13,099	14,751	14,880	9,062	5,390
Total Liabilities & Equity	43,448	46,200	43,446	31,962	22,201	9,947
Total Debt	26,437	28,082	23,322	13,181	10,207	3,108
Net Cash (Debt)	-23,905	-23,594	-19,951	-11,553	-7,588	-2,538
Net Cash Per Share	-6.30	-6.22	-5.26	-3.24	-2.23	-1.27
Filing Date Shares Outstanding	3,795	3,795	3,795	3,795	3,302	2,000
Total Common Shares Outstanding	3,795	3,795	3,795	3,795	3,302	2,000
Working Capital	-11,072	-9,508	-8,327	-3,854	-538.81	143.23
Book Value Per Share	3.02	3.12	3.44	3.47	2.37	2.69
Tangible Book Value	10,769	11,134	12,248	12,384	7,053	5,388
Tangible Book Value Per Share	2.84	2.93	3.23	3.26	2.14	2.69
Buildings	-	12,817	9,570	7,436	5,463	2,840
Machinery	-	4,018	3,019	2,325	1,693	938.32
Construction In Progress	-	1,858	3,032	2,341	463.78	162.25
Leasehold Improvements	-	13.23	13.19	12.91	12.91	-

Source: S&P Capital IQ. Standard template. Financial Sources.