Leader Environmental Technologies Limited (SGX: LS9)

LS9 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	91.83	98.51	48.91	95.1	50.63	9.71
Cash & Short-Term Investments	91.83	98.51	48.91	95.1	50.63	9.71
Cash Growth	27.53%	101.41%	-48.57%	87.85%	421.56%	-7.69%
Accounts Receivable	42.18	62.9	63	37.76	24	29.4
Other Receivables	4.98	5.91	2.45	5.28	0.43	0.08
Receivables	47.17	68.8	65.45	43.04	24.43	29.48
Inventory	7.82	6.5	7.78	3.08	11.18	25.48
Prepaid Expenses	1.6	0.58	0.14	0.16	0.1	0.04
Other Current Assets	0.47	0.2	10.46	16.91	7.92	94.03
Total Current Assets	148.89	174.59	132.73	158.28	94.26	158.74
Property, Plant & Equipment	79.56	75.58	69.28	48.05	7.31	8.63
Long-Term Investments	0.51	-	5.82	-	-	-
Other Intangible Assets	4.77	4.28	4.17	1.62	-	1.28
Total Assets	233.72	254.45	211.99	207.95	101.57	168.65
Accounts Payable	6.74	10.36	7.56	6.66	32.01	51.43
Accrued Expenses	0.02	0.04	26.64	19.38	5.98	11.81
Short-Term Debt	-	-	-	-	23.99	50
Current Portion of Long-Term Debt	93.08	6.61	5.19	2.47	-	-
Current Portion of Leases	0.83	1.39	1.8	0.91	0.62	0.32
Current Income Taxes Payable	4.07	4.07	3.81	2.28	-	-
Current Unearned Revenue	-	-	-	-	1.67	10.01
Other Current Liabilities	27.12	27.38	2.11	3.7	9.33	4.19
Total Current Liabilities	131.86	49.85	47.12	35.39	73.6	127.75
Long-Term Debt	20.41	110.68	23.54	23.59	-	-
Long-Term Leases	1.27	0.43	2	0.96	0.45	0.46
Other Long-Term Liabilities	0.72	0.76	0.49	0.38	-	-
Total Liabilities	154.27	161.71	73.14	60.32	74.04	128.21
Common Stock	375.05	375.05	375.05	375.05	276.7	224.75
Additional Paid-In Capital	-	-	0.02	-	-	-
Retained Earnings	-313.22	-302.03	-258.82	-242.88	-248.72	-183.69
Comprehensive Income & Other	5.94	5.21	1.86	-0.89	-0.45	-0.62
Total Common Equity	67.77	78.23	118.11	131.28	27.53	40.44
Minority Interest	11.68	14.5	20.74	16.35	-	-
Shareholders' Equity	79.45	92.74	138.85	147.63	27.53	40.44
Total Liabilities & Equity	233.72	254.45	211.99	207.95	101.57	168.65
Total Debt	115.59	119.1	32.53	27.93	25.05	50.78
Net Cash (Debt)	-23.77	-20.6	16.38	67.17	25.58	-41.08
Net Cash Growth	-	-	-75.61%	162.64%	-	-
Net Cash Per Share	-0.02	-0.01	0.01	0.05	0.02	-0.07
Filing Date Shares Outstanding	1,535	1,535	1,535	1,535	1,327	617.21
Total Common Shares Outstanding	1,535	1,535	1,535	1,535	1,327	617.21
Working Capital	17.03	124.74	85.62	122.89	20.66	30.98
Book Value Per Share	0.04	0.05	0.08	0.09	0.02	0.07
Tangible Book Value	63	73.95	113.94	129.67	27.53	39.15
Tangible Book Value Per Share	0.04	0.05	0.07	0.08	0.02	0.06
Land	-	-2.3	-	40.58	-	-
Machinery	-	16.45	18.57	2.73	3.39	6.13
Construction In Progress	-	16.05	-	-	-	-
Leasehold Improvements	-	8.89	8.26	5.35	-	-

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