China Kangda Food Company Limited (SGX: P74)

China Kangda Food Company 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	302.5	284.31	197.94	138.62	208.76	159.47
Cash & Short-Term Investments	302.5	284.31	197.94	138.62	208.76	159.47
Cash Growth	40.39%	43.63%	42.79%	-33.60%	30.91%	-42.40%
Accounts Receivable	139.97	92	161.43	120.15	86.58	114.6
Other Receivables	-	25.08	19.96	34.71	11.44	12.31
Receivables	139.97	117.09	181.39	154.87	98.02	126.9
Inventory	157.37	134.8	189.61	134.34	141.81	169.61
Other Current Assets	342.7	370.7	119.28	65.39	195.05	89.36
Total Current Assets	942.53	906.89	688.22	493.22	643.64	545.35
Property, Plant & Equipment	479.06	461.45	439.88	496.27	546.67	838.08
Long-Term Investments	-	-	-	-	-	1.74
Goodwill	56.63	56.36	56.36	56.36	56.36	56.36
Long-Term Deferred Tax Assets	0.6	0.04	0.15	0.35	0.58	0.87
Other Long-Term Assets	152.74	139.88	149.3	211.57	221	54.14
Total Assets	1,632	1,582	1,334	1,258	1,468	1,497
Accounts Payable	469.13	414.02	167.26	227.64	148.51	205.55
Accrued Expenses	92.8	44.6	46.23	42.91	39.6	42.74
Short-Term Debt	127.72	154.31	90.38	118	85.75	37.55
Current Portion of Long-Term Debt	248	188	295.46	109.68	284.21	356.15
Current Portion of Leases	3.56	9.94	4.55	4.45	4.57	8.35
Current Income Taxes Payable	1.16	1.42	3.31	2.18	2.35	2.49
Current Unearned Revenue	18.73	13.74	25.32	21.38	18.06	16.81
Other Current Liabilities	-	81.08	80.66	73.11	187.47	89.67
Total Current Liabilities	961.11	907.12	713.17	599.35	770.53	759.3
Long-Term Debt	9.25	-	9.7	19.4	-	-
Long-Term Leases	104.72	104.72	28.16	32.98	37.43	46.89
Long-Term Unearned Revenue	21.74	15.47	19.56	21.09	21.46	15.21
Long-Term Deferred Tax Liabilities	1.18	1.22	1.6	2.7	3.58	4.45
Total Liabilities	1,098	1,029	772.19	675.52	832.99	825.85
Common Stock	112.18	112.18	112.18	112.18	112.18	112.18
Additional Paid-In Capital	-	257.07	257.07	257.07	257.07	257.07
Retained Earnings	-	212.76	221.11	236.53	277.14	313.2
Comprensive Income & Other	410.01	-39.53	-39.46	-38.87	-38.44	-38.79
Total Common Equity	522.18	542.47	550.9	566.9	607.96	643.65
Minority Interest	11.39	11.13	10.82	15.34	27.29	27.02
Shareholders' Equity	533.57	553.6	561.72	582.24	635.25	670.67
Total Liabilities & Equity	1,632	1,582	1,334	1,258	1,468	1,497
Total Debt	493.25	456.97	428.24	284.51	411.97	448.93
Net Cash (Debt)	-190.75	-172.66	-230.3	-145.89	-203.21	-289.47
Net Cash Per Share	-0.44	-0.40	-0.53	-0.34	-0.47	-0.67
Filing Date Shares Outstanding	432.95	432.95	432.95	432.95	432.95	432.95
Total Common Shares Outstanding	432.95	432.95	432.95	432.95	432.95	432.95
Working Capital	-18.57	-0.23	-24.95	-106.13	-126.88	-213.95
Book Value Per Share	1.21	1.25	1.27	1.31	1.40	1.49
Tangible Book Value	465.55	486.12	494.55	510.55	551.6	587.3
Tangible Book Value Per Share	1.08	1.12	1.14	1.18	1.27	1.36
Buildings	-	421.79	443.64	466.69	466.85	747.91
Machinery	-	262.18	305.15	359.9	359.54	325.2
Construction In Progress	-	9.63	10.55	13.47	12.64	20.86

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