Shanghai Belling Co., Ltd. (SHA: 600171)

Shanghai Belling 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,041	739.41	731.36	1,317	492.75	1,465
Short-Term Investments	-	-	-	-	-	193
Trading Asset Securities	462.9	426.97	729.55	764.27	564.84	193.13
Cash & Short-Term Investments	1,504	1,166	1,461	2,081	1,058	1,851
Cash Growth	47.41%	-20.16%	-29.79%	96.76%	-42.85%	43.18%
Accounts Receivable	694.68	681.33	504.12	370	407.02	295.72
Other Receivables	15.55	38.06	48.28	70.54	21.03	34.96
Receivables	710.23	719.38	552.41	440.54	428.05	330.68
Inventory	849.11	720.35	663.42	403.94	302.17	235.09
Other Current Assets	93.47	39.27	87.67	28.8	22.74	10.87
Total Current Assets	3,157	2,645	2,764	2,954	1,811	2,427
Property, Plant & Equipment	164.74	173.7	117.24	107.22	80.19	83.54
Goodwill	731.36	731.36	731.36	456.26	456.26	456.26
Other Intangible Assets	81.35	87.15	95.85	52.91	58.37	61.32
Long-Term Deferred Tax Assets	34.87	32.47	9.07	13.8	24.09	27.47
Long-Term Deferred Charges	9.37	6.47	2.48	2.77	2.52	1.6
Other Long-Term Assets	755.14	1,192	1,256	1,073	1,448	526.84
Total Assets	4,934	4,869	4,976	4,660	3,880	3,584
Accounts Payable	233.62	235.74	172.7	216.28	205.75	164.13
Accrued Expenses	71.22	91.17	63.6	122.44	37.1	30.06
Short-Term Debt	-	-	-	-	2.5	10.06
Current Portion of Leases	-	13.43	6.72	7.15	-	-
Current Income Taxes Payable	20.89	-	6.06	29.77	10.71	8.35
Current Unearned Revenue	29.65	23.43	29.22	15.56	17.66	-
Other Current Liabilities	147.37	277.21	303.61	115.69	78.64	44.12
Total Current Liabilities	514.63	640.97	581.91	506.88	352.35	256.72
Long-Term Leases	42.66	42.92	18	22.46	-	-
Long-Term Unearned Revenue	21.61	23.09	16.68	20.15	29.33	34.4
Long-Term Deferred Tax Liabilities	87.42	87.38	116.87	114.14	140.28	78.94
Other Long-Term Liabilities	15.36	15.36	15.36	15.36	29.6	18.56
Total Liabilities	681.68	809.71	748.82	678.99	551.56	388.62
Common Stock	708.92	711.81	712.18	712.82	704.12	703.84
Additional Paid-In Capital	995.48	1,007	1,002	980.95	923.89	1,194
Retained Earnings	2,525	2,357	2,560	2,303	1,666	1,215
Treasury Stock	-	-40.2	-69.84	-82.35	-23.96	-20.5
Comprehensive Income & Other	23.21	23.21	23.21	23.21	21.92	-
Total Common Equity	4,252	4,059	4,227	3,937	3,292	3,093
Minority Interest	-	-	-	43.96	36.11	102.77
Shareholders' Equity	4,252	4,059	4,227	3,981	3,328	3,196
Total Liabilities & Equity	4,934	4,869	4,976	4,660	3,880	3,584
Total Debt	54.53	56.34	24.72	29.61	2.5	10.06
Net Cash (Debt)	1,450	1,110	1,436	2,051	1,055	1,841
Net Cash Growth	51.68%	-22.71%	-29.99%	94.42%	-42.68%	47.90%
Net Cash Per Share	2.23	1.66	2.05	2.90	1.50	2.64
Filing Date Shares Outstanding	723.92	499.06	656.07	691.3	699.4	699.61
Total Common Shares Outstanding	723.92	499.06	656.07	691.3	699.4	699.61
Working Capital	2,643	2,004	2,183	2,447	1,458	2,171
Book Value Per Share	5.87	8.13	6.44	5.70	4.71	4.42
Tangible Book Value	3,440	3,241	3,400	3,428	2,777	2,575
Tangible Book Value Per Share	4.75	6.49	5.18	4.96	3.97	3.68
Buildings	-	115.37	94.09	94.09	94.09	91.96
Machinery	-	82.81	65.63	52.03	48.63	56.19
Construction In Progress	-	3.93	6.44	0.5	0.4	10.54

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