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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	989.56	739.41	731.36	1,317	492.75	1,465
Short-Term Investments	-	-	-	-	-	193
Trading Asset Securities	434.69	426.97	729.55	764.27	564.84	193.13
Cash & Short-Term Investments	1,424	1,166	1,461	2,081	1,058	1,851
Cash Growth	34.21%	-20.16%	-29.79%	96.76%	-42.85%	43.18%
Accounts Receivable	598.46	681.33	504.12	370	407.02	295.72
Other Receivables	57.62	38.06	48.28	70.54	21.03	34.96
Receivables	656.08	719.38	552.41	440.54	428.05	330.68
Inventory	840.57	720.35	663.42	403.94	302.17	235.09
Other Current Assets	96.03	39.27	87.67	28.8	22.74	10.87
Total Current Assets	3,017	2,645	2,764	2,954	1,811	2,427
Property, Plant & Equipment	161.26	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	83.27	87.15	95.85	52.91	58.37	61.32
Long-Term Deferred Tax Assets	35.56	32.47	9.07	13.8	24.09	27.47
Long-Term Deferred Charges	10.01	6.47	2.48	2.77	2.52	1.6
Other Long-Term Assets	732.69	1,192	1,256	1,073	1,448	526.84
Total Assets	4,771	4,869	4,976	4,660	3,880	3,584
Accounts Payable	223.21	235.74	172.7	216.28	205.75	164.13
Accrued Expenses	48.6	91.17	63.6	122.44	37.1	30.06
Short-Term Debt	-	-	-	-	2.5	10.06
Current Portion of Leases	11.95	13.43	6.72	7.15	-	-
Current Income Taxes Payable	3.52	-	6.06	29.77	10.71	8.35
Current Unearned Revenue	30.53	23.43	29.22	15.56	17.66	-
Other Current Liabilities	146.76	277.21	303.61	115.69	78.64	44.12
Total Current Liabilities	464.57	640.97	581.91	506.88	352.35	256.72
Long-Term Leases	37.2	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	87.72	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	626.46	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	2,417	2,357	2,560	2,303	1,666	1,215
Treasury Stock	-	-40.2	-69.84	-82.35	-23.96	-20.5
Comprensive Income & Other	23.21	23.21	23.21	23.21	21.92	-
Total Common Equity	4,145	4,059	4,227	3,937	3,292	3,093
Minority Interest	-	-	-	43.96	36.11	102.77
Shareholders' Equity	4,145	4,059	4,227	3,981	3,328	3,196
Total Liabilities & Equity	4,771	4,869	4,976	4,660	3,880	3,584
Total Debt	49.15	56.34	24.72	29.61	2.5	10.06
Net Cash (Debt)	1,375	1,110	1,436	2,051	1,055	1,841
Net Cash Growth	38.47%	-22.71%	-29.99%	94.42%	-42.68%	47.90%
Net Cash Per Share	2.07	1.66	2.05	2.90	1.50	2.64
Filing Date Shares Outstanding	708.92	499.06	656.07	691.3	699.4	699.61
Total Common Shares Outstanding	708.92	499.06	656.07	691.3	699.4	699.61
Working Capital	2,553	2,004	2,183	2,447	1,458	2,171
Book Value Per Share	5.85	8.13	6.44	5.70	4.71	4.42
Tangible Book Value	3,330	3,241	3,400	3,428	2,777	2,575
Tangible Book Value Per Share	4.70	6.49	5.18	4.96	3.97	3.68
Buildings	115.37	115.37	94.09	94.09	94.09	91.96
Machinery	84.08	82.81	65.63	52.03	48.63	56.19
Construction In Progress	2.04	3.93	6.44	0.5	0.4	10.54

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