V V Food & Beverage Co.,Ltd (SHA:600300)

SHA:600300 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,327	833.75	661.38	570.25	680.3	2,227
Trading Asset Securities	-	0.01	0.09	14.05	6.99	4.98
Cash & Short-Term Investments	1,327	833.76	661.47	584.31	687.29	2,232
Cash Growth	82.50%	26.05%	13.21%	-14.98%	-69.21%	-16.32%
Accounts Receivable	79.49	53.1	73.11	106.17	70.37	102.42
Other Receivables	23.8	101.71	145.47	217.16	264.39	589.74
Receivables	103.29	154.81	218.59	323.33	334.76	692.17
Inventory	529.17	837.04	699.62	790.22	612.58	677.31
Other Current Assets	244.43	222.98	39.55	98.19	101.07	133.97
Total Current Assets	2,204	2,049	1,619	1,796	1,736	3,736
Property, Plant & Equipment	1,499	1,603	1,735	1,905	2,087	2,312
Long-Term Investments	271.37	270.37	252.92	325.51	335.16	360.57
Other Intangible Assets	535.46	584.68	659.41	735.5	807.6	283.49
Long-Term Deferred Tax Assets	10.18	10.18	11.96	6.71	10.23	14.3
Long-Term Deferred Charges	2.18	2.42	2.77	3	3.3	3.61
Other Long-Term Assets	161.08	166.06	184.58	218.13	180.22	8.95
Total Assets	4,683	4,686	4,466	4,990	5,159	6,719
Accounts Payable	254.57	249.37	240.24	258.71	316.89	287.22
Accrued Expenses	30.84	205.52	198.95	188.31	152.77	199.64
Short-Term Debt	249	195.07	134.98	534	779.7	2,427
Current Portion of Long-Term Debt	-	-	165.64	131.77	50	74.72
Current Portion of Leases	1.72	2.67	2.97	3.74	4.06	38.58
Current Income Taxes Payable	97.02	92.09	77.8	67.57	65.27	98.33
Current Unearned Revenue	163.33	185.59	91.37	128.36	119.58	214.55
Other Current Liabilities	244.34	136.92	154	139.21	135.46	141.02
Total Current Liabilities	1,041	1,067	1,066	1,452	1,624	3,481
Long-Term Debt	-	-	89.22	313.93	335.7	143
Long-Term Leases	8.46	12.19	14.3	19.08	22.4	-
Long-Term Unearned Revenue	41.52	43.37	53.99	65	70.62	65.4
Long-Term Deferred Tax Liabilities	17.41	17.47	19.37	18.92	18.33	12.09
Other Long-Term Liabilities	1.68	0.34	0.36	0.72	1.17	0.24
Total Liabilities	1,110	1,141	1,243	1,869	2,072	3,701
Common Stock	1,617	1,617	1,617	1,617	1,672	1,672
Additional Paid-In Capital	107.21	107.21	107.21	107.21	233.48	233.48
Retained Earnings	1,866	1,831	1,525	1,345	1,291	1,230
Treasury Stock	-	-	-	-	-167.21	-167.21
Comprehensive Income & Other	-68.85	-68.85	-85.99	-13.96	1.72	3.71
Total Common Equity	3,521	3,487	3,164	3,055	3,031	2,972
Minority Interest	51.87	58.23	59.16	65.1	55.76	45.94
Shareholders' Equity	3,573	3,545	3,223	3,120	3,087	3,018
Total Liabilities & Equity	4,683	4,686	4,466	4,990	5,159	6,719
Total Debt	259.18	209.93	407.12	1,003	1,192	2,683
Net Cash (Debt)	1,068	623.83	254.35	-418.21	-504.58	-450.44
Net Cash Growth	195.47%	145.26%	-	-	-	-
Net Cash Per Share	0.66	0.38	0.16	-0.26	-0.32	-0.28
Filing Date Shares Outstanding	1,617	1,617	1,617	1,617	1,617	1,617
Total Common Shares Outstanding	1,617	1,617	1,617	1,617	1,617	1,617
Working Capital	1,163	981.36	553.27	344.36	111.96	255.24
Book Value Per Share	2.18	2.16	1.96	1.89	1.87	1.84
Tangible Book Value	2,986	2,902	2,504	2,320	2,224	2,688
Tangible Book Value Per Share	1.85	1.79	1.55	1.43	1.37	1.66
Buildings	-	1,907	1,923	1,912	2,011	2,210
Machinery	-	1,322	1,530	1,556	1,554	1,588
Construction In Progress	-	1.83	3.99	5.69	48.69	9.93

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.