Jiangsu Hengshun Vinegar-Industry Co.,Ltd (SHA:600305)

SHA:600305 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	523.53	604.04	584.25	348.3	311.16	197.48
Short-Term Investments	-	682.5	40.5	101.84	142.58	-
Trading Asset Securities	202.53	534.97	1,028	352.35	542.68	752.7
Cash & Short-Term Investments	726.07	1,822	1,652	802.49	996.42	950.19
Cash Growth	-46.15%	10.24%	105.90%	-19.46%	4.87%	25.51%
Accounts Receivable	36.7	37.99	47.58	69.02	78.6	92.25
Other Receivables	1.37	1.91	2.95	3.59	6.26	16.61
Receivables	38.07	39.89	50.53	72.61	84.86	108.86
Inventory	274.13	276.14	278.38	297.53	379.01	291.49
Prepaid Expenses	-	-	-	24.88	0.61	-
Other Current Assets	957.01	65.67	33.62	16.44	21.03	16.82
Total Current Assets	1,995	2,203	2,015	1,214	1,482	1,367
Property, Plant & Equipment	1,565	1,559	1,349	1,085	1,019	992.27
Long-Term Investments	84.56	88.37	148.34	114.82	150.31	295.23
Other Intangible Assets	102.27	92.43	117.05	120.72	126.97	92.48
Long-Term Deferred Tax Assets	26.24	26.71	20.79	20.57	24.34	19.74
Long-Term Deferred Charges	3.78	4.06	2.94	1.98	-	1.11
Other Long-Term Assets	375.01	390.38	400.31	410.32	409.43	470.68
Total Assets	4,152	4,364	4,053	2,968	3,212	3,239
Accounts Payable	169.15	239.76	213.15	237.72	243.36	224.94
Accrued Expenses	24.92	193.11	97.83	106.49	115.92	89.16
Short-Term Debt	-	-	-	29.04	90.1	54.08
Current Portion of Long-Term Debt	-	-	-	13.1	2.02	-
Current Portion of Leases	1.93	1.93	2.24	2.57	2.48	-
Current Income Taxes Payable	29.25	7.3	9.52	8.59	9.5	25.01
Current Unearned Revenue	65.72	250.07	108.19	118.25	172.98	37.12
Other Current Liabilities	362.76	229.52	155.17	109.98	139.62	120.85
Total Current Liabilities	653.72	921.69	586.09	625.74	775.97	551.16
Long-Term Debt	-	-	-	-	105.16	116.07
Long-Term Leases	1.06	1.06	1.95	4.05	5.16	-
Long-Term Unearned Revenue	46.52	44.04	56.28	40.15	29.33	21.23
Long-Term Deferred Tax Liabilities	42.22	42.22	45.23	45.52	46.3	48.67
Other Long-Term Liabilities	26.27	26.27	26.27	26.27	0.74	6.85
Total Liabilities	769.8	1,035	715.82	741.74	962.65	743.98
Common Stock	1,109	1,109	1,113	1,003	1,003	1,003
Additional Paid-In Capital	904.49	904.49	1,049	37.61	38.03	52.87
Retained Earnings	1,412	1,356	1,306	1,328	1,304	1,343
Treasury Stock	-23.33	-23.33	-173.49	-173.49	-173.49	-
Comprehensive Income & Other	-27.52	-27.91	7.56	-	-1.13	-
Total Common Equity	3,375	3,318	3,302	2,195	2,171	2,399
Minority Interest	7.7	10.96	35.58	30.9	78.3	96.33
Shareholders' Equity	3,383	3,329	3,337	2,226	2,249	2,495
Total Liabilities & Equity	4,152	4,364	4,053	2,968	3,212	3,239
Total Debt	2.98	2.98	4.19	48.77	204.92	170.15
Net Cash (Debt)	723.08	1,819	1,648	753.72	791.5	780.04
Net Cash Growth	-46.25%	10.33%	118.67%	-4.77%	1.47%	10.01%
Net Cash Per Share	0.68	1.71	1.55	0.76	0.79	0.78
Filing Date Shares Outstanding	1,103	1,103	1,103	992.93	992.93	1,003
Total Common Shares Outstanding	1,103	1,103	1,103	992.93	992.93	1,003
Working Capital	1,342	1,282	1,429	588.2	705.97	816.2
Book Value Per Share	3.06	3.01	2.99	2.21	2.19	2.39
Tangible Book Value	3,273	3,226	3,185	2,074	2,044	2,306
Tangible Book Value Per Share	2.97	2.92	2.89	2.09	2.06	2.30
Buildings	-	1,050	835.89	833.5	837.48	-
Machinery	-	963.58	806.58	804.48	792.5	-
Construction In Progress	-	411.02	520.36	188.41	67.98	-

Updated Oct 30, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.