Aesthetic Medical International Holdings Group Limited (PAIYY)

PAIYY 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	23.4	42.84	62.34	12.16	39.29	44.38
Short-Term Investments	-	16.85	19.65	23.71	-	42.17
Cash & Short-Term Investments	23.4	59.69	81.98	35.87	39.29	86.56
Cash Growth	-47.36%	-27.20%	128.57%	-8.71%	-54.61%	-60.10%
Accounts Receivable	8.57	8.79	9.84	6.19	7.77	14.32
Other Receivables	46.55	2.68	3.08	4.33	36.04	60.26
Receivables	55.12	11.47	12.92	10.53	43.81	74.58
Inventory	14.68	14.91	15.58	27.85	30.57	33.34
Restricted Cash	2.9	1.01	-	1.55	-	8.71
Other Current Assets	-	1.01	1.09	1.8	0.04	2.98
Total Current Assets	96.1	88.08	111.57	77.6	113.71	206.16
Property, Plant & Equipment	258.63	266.24	304.22	320.82	358.75	531.94
Long-Term Investments	-	-	-	1.16	4.9	8.33
Goodwill	-	33	33	33	33.18	141.31
Other Intangible Assets	36.31	3.59	3.88	4.27	4.06	67.12
Long-Term Deferred Tax Assets	52.49	53.56	76.94	61.16	45.77	31.37
Other Long-Term Assets	42.97	41.76	31.06	48.36	16.57	51.85
Total Assets	486.5	486.22	560.66	546.37	576.94	1,038
Accounts Payable	37.86	48.37	42.4	46.75	31.26	33.65
Accrued Expenses	58.92	40.51	33.63	26.9	44.48	49.89
Short-Term Debt	-	-	19.51	64.57	-	-
Current Portion of Long-Term Debt	75.88	72.22	73.93	172.77	156.21	135.81
Current Portion of Leases	27.64	32.25	35.47	27.35	28.28	35.87
Current Income Taxes Payable	10.76	12.12	12.16	12.74	9.02	13.19
Current Unearned Revenue	185.3	193.93	193.04	169.73	236.48	8.64
Other Current Liabilities	-	2.63	1.24	23.04	35.95	24.63
Total Current Liabilities	396.36	402.04	411.38	543.84	541.66	301.69
Long-Term Debt	3.49	13.72	31.41	29.11	115.67	110.12
Long-Term Leases	84.76	61.12	84.24	99.3	105.75	178.98
Long-Term Deferred Tax Liabilities	-	-	0.01	-	0.29	13.38
Other Long-Term Liabilities	-	-	-	-	-	8.18
Total Liabilities	484.61	476.88	527.04	672.25	763.36	612.35
Common Stock	1	1	0.98	0.63	0.47	0.47
Retained Earnings	-1,207	-1,155	-1,135	-1,098	-1,022	-435.13
Treasury Stock	-2.02	-2.02	-2.02	-2.02	-2.02	-2.02
Comprehensive Income & Other	1,232	1,187	1,185	985.73	866.63	827.58
Total Common Equity	23.62	30.46	48.89	-113.66	-156.67	390.9
Minority Interest	-21.73	-21.11	-15.26	-12.22	-29.76	34.84
Shareholders' Equity	1.89	9.35	33.63	-125.88	-186.42	425.74
Total Liabilities & Equity	486.5	486.22	560.66	546.37	576.94	1,038
Total Debt	191.77	179.3	244.55	393.1	405.91	460.79
Net Cash (Debt)	-168.37	-119.62	-162.57	-357.23	-366.62	-374.23
Net Cash Per Share	-3.38	-2.50	-3.70	-13.08	-16.67	-17.19
Filing Date Shares Outstanding	50.72	48.69	47.79	43.48	23.57	23.6
Total Common Shares Outstanding	50.72	48.69	47.79	31.35	23.61	23.61
Working Capital	-300.27	-313.96	-299.81	-466.24	-427.95	-95.52
Book Value Per Share	0.47	0.63	1.02	-3.63	-6.63	16.55
Tangible Book Value	-12.69	-6.13	12.01	-150.93	-193.91	182.47
Tangible Book Value Per Share	-0.25	-0.13	0.25	-4.81	-8.21	7.73
Buildings	-	38.56	38.56	37.02	64.74	64.74
Machinery	-	152.09	154.33	157.33	160.41	214.01
Leasehold Improvements	-	311.57	304.05	289.21	302	317.01

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