Yabao Pharmaceutical Group Co., Ltd (SHA:600351)

SHA:600351 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	578.59	617.64	668.5	477.05	350.41
Trading Asset Securities	-	-	-	-	0.1
Cash & Short-Term Investments	578.59	617.64	668.5	477.05	350.51
Cash Growth	-6.32%	-7.61%	40.13%	36.10%	-27.69%
Accounts Receivable	444.15	601.32	716.18	667.79	740.54
Other Receivables	35.36	35.14	70.59	91.72	63.68
Receivables	479.51	636.45	786.77	759.52	804.21
Inventory	413.05	442.13	449.14	521.01	498.01
Prepaid Expenses	-	0	0.03	-	-
Other Current Assets	88.15	56.81	49.9	39.51	72.29
Total Current Assets	1,559	1,753	1,954	1,797	1,725
Property, Plant & Equipment	1,203	1,308	1,377	1,454	1,565
Long-Term Investments	372.61	377.72	346.43	314.68	199.97
Goodwill	26.27	26.27	26.27	74.57	74.57
Other Intangible Assets	146.99	154.96	155.6	157.39	166.52
Long-Term Deferred Tax Assets	41.89	31.2	34.61	28.46	21.22
Long-Term Deferred Charges	138.28	155.8	179.27	146.35	124.76
Other Long-Term Assets	55.46	46.69	57.73	104.03	137.69
Total Assets	3,544	3,854	4,131	4,077	4,014
Accounts Payable	182.54	191.7	166.94	120.66	153.05
Accrued Expenses	70.54	123.09	130.69	111.71	100.31
Short-Term Debt	90.07	200.22	410.26	502.37	628.32
Current Portion of Long-Term Debt	3.57	2	21.01	1.01	5.67
Current Portion of Leases	-	3.41	3.28	3.85	-
Current Income Taxes Payable	8.18	6.32	12.24	5.99	5.96
Current Unearned Revenue	80.06	67.32	108.48	90.2	45.45
Other Current Liabilities	147.05	191.4	187.77	169.62	161.25
Total Current Liabilities	582.02	785.46	1,041	1,005	1,100
Long-Term Debt	-	-	2	23	14
Long-Term Leases	2.06	3.37	5.1	8.52	-
Long-Term Unearned Revenue	37.24	43.53	47.99	46.1	50.76
Long-Term Deferred Tax Liabilities	9	9.26	9.95	11.36	12.46
Other Long-Term Liabilities	18.72	18.72	18.72	18.72	18.72
Total Liabilities	649.02	860.33	1,124	1,113	1,196
Common Stock	720	770	770	770	770
Additional Paid-In Capital	703.76	955.1	955.32	955.32	955.32
Retained Earnings	1,561	1,426	1,265	1,222	1,073
Treasury Stock	-66.06	-150.45	-	-	-
Comprehensive Income & Other	-25.7	-24.41	-20.01	-20.05	-20.02
Total Common Equity	2,893	2,976	2,970	2,927	2,778
Minority Interest	2.28	17.12	36.56	36.62	39.94
Shareholders' Equity	2,895	2,993	3,007	2,964	2,818
Total Liabilities & Equity	3,544	3,854	4,131	4,077	4,014
Total Debt	95.7	209	441.65	538.74	647.99
Net Cash (Debt)	482.9	408.64	226.85	-61.69	-297.48
Net Cash Growth	18.17%	80.14%	-	-	-
Net Cash Per Share	0.67	0.54	0.29	-0.08	-0.39
Filing Date Shares Outstanding	717.96	720	770	770	770
Total Common Shares Outstanding	717.96	748.7	770	770	770
Working Capital	977.3	967.58	913.67	791.68	625.03
Book Value Per Share	4.03	3.98	3.86	3.80	3.61
Tangible Book Value	2,719	2,795	2,788	2,695	2,537
Tangible Book Value Per Share	3.79	3.73	3.62	3.50	3.30
Buildings	-	1,613	1,597	1,545	1,538
Machinery	-	1,360	1,342	1,340	1,324
Construction In Progress	-	57.41	25.83	26.48	33.56

Source: S&P Global Market Intelligence. Standard template. Financial Sources.