Henan Rebecca Hair Products Co., Ltd. (SHA:600439)

SHA:600439 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	396.2	719.05	607.91	729.22	326.99	385.58
Cash & Short-Term Investments	396.2	719.05	607.91	729.22	326.99	385.58
Cash Growth	-49.91%	18.28%	-16.64%	123.01%	-15.20%	-15.42%
Accounts Receivable	209.42	228.63	230.75	292.26	256.09	256.55
Other Receivables	30.72	28.62	360.92	54.08	46.4	62.93
Receivables	240.14	257.25	591.67	346.34	302.49	319.48
Inventory	3,105	3,182	3,205	3,234	3,227	3,132
Prepaid Expenses	-	3	3.03	2.36	0.59	-
Other Current Assets	35.32	35.59	27.99	51.77	31.05	40.32
Total Current Assets	3,777	4,197	4,436	4,364	3,888	3,877
Property, Plant & Equipment	527.18	548.93	570.56	566.7	572.38	574.6
Long-Term Investments	33.87	30.32	33.13	61.41	74.95	94.6
Goodwill	-	-	15.86	15.86	15.86	15.86
Other Intangible Assets	164.93	169.28	178.55	182.85	187.64	192.61
Long-Term Deferred Tax Assets	33.81	36.55	42.86	44.07	50.01	50.05
Long-Term Deferred Charges	4.35	4.74	3.9	7.5	12.75	13.45
Other Long-Term Assets	4.69	2.52	8.86	11.34	11.54	27.23
Total Assets	4,546	4,989	5,289	5,254	4,813	4,846
Accounts Payable	83.41	89.94	53.96	42.55	69.43	58.75
Accrued Expenses	23.98	47.53	62.45	77.11	122.54	69.22
Short-Term Debt	1,524	1,620	1,561	1,405	1,311	1,171
Current Portion of Long-Term Debt	167.3	438.3	376.9	300	30	650
Current Income Taxes Payable	10.74	1.74	0.73	-	0.4	20.34
Current Unearned Revenue	10.44	22.65	13.62	17.43	23.21	16.3
Other Current Liabilities	74.01	52.55	27.03	44.26	89.15	26.33
Total Current Liabilities	1,893	2,272	2,096	1,886	1,646	2,012
Long-Term Debt	-	75	419.2	528.3	360	60
Long-Term Leases	12.8	14.07	16.07	10.37	17.37	-
Long-Term Deferred Tax Liabilities	0.86	0.86	1.11	0.29	-	-
Other Long-Term Liabilities	-	-	0.06	0.06	0.06	0.06
Total Liabilities	1,907	2,362	2,533	2,425	2,023	2,072
Common Stock	1,132	1,132	1,132	1,132	1,132	1,132
Additional Paid-In Capital	249.39	249.39	249.39	249.39	249.22	249.05
Retained Earnings	1,803	1,791	1,920	1,908	1,873	1,814
Comprehensive Income & Other	-549.3	-549.65	-548.74	-464.33	-467.86	-424.82
Total Common Equity	2,635	2,623	2,752	2,825	2,787	2,770
Minority Interest	4.04	4.1	4.47	4.13	3.38	3.39
Shareholders' Equity	2,639	2,627	2,757	2,829	2,790	2,774
Total Liabilities & Equity	4,546	4,989	5,289	5,254	4,813	4,846
Total Debt	1,704	2,147	2,374	2,243	1,718	1,881
Net Cash (Debt)	-1,307	-1,428	-1,766	-1,514	-1,391	-1,495
Net Cash Per Share	-1.11	-1.21	-1.44	-1.34	-1.23	-1.32
Filing Date Shares Outstanding	1,132	1,132	1,132	1,132	1,132	1,132
Total Common Shares Outstanding	1,132	1,132	1,132	1,132	1,132	1,132
Working Capital	1,884	1,924	2,340	2,478	2,243	1,865
Book Value Per Share	2.33	2.32	2.43	2.50	2.46	2.45
Tangible Book Value	2,470	2,453	2,558	2,626	2,583	2,562
Tangible Book Value Per Share	2.18	2.17	2.26	2.32	2.28	2.26
Buildings	-	672.09	663.72	651.92	632.35	634.36
Machinery	-	330.93	341.71	334.15	327.75	318.45
Construction In Progress	-	18.65	12.76	9.94	4.31	4.16

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