Xinjiang Sayram Modern Agriculture Co., Ltd (SHA:600540)

SHA:600540 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	1,738	1,069	871.71	846.36	242.41	85.92
Trading Asset Securities	-	-	-	-	-	10.86
Cash & Short-Term Investments	1,738	1,069	871.71	846.36	242.41	96.78
Cash Growth	30.34%	22.58%	3.00%	249.14%	150.48%	-60.84%
Accounts Receivable	12.2	10.93	23.36	29.79	23.1	28.92
Other Receivables	9.25	11.01	33.9	44.84	98.4	87
Receivables	21.45	21.94	57.26	74.63	121.5	115.92
Inventory	705.8	1,979	847.66	328.34	1,126	606.76
Other Current Assets	912.81	562.75	244.67	485.34	155.88	94.8
Total Current Assets	3,378	3,632	2,021	1,735	1,645	914.26
Property, Plant & Equipment	482.21	502.6	522.56	411.46	381.47	402.05
Long-Term Investments	410.56	399.1	384.61	356.05	340.25	323.65
Other Intangible Assets	136.02	139.84	126.84	131.33	109.6	114
Long-Term Deferred Tax Assets	13.27	-	2.64	2.66	2.03	6.62
Long-Term Deferred Charges	0.26	0.3	-	0.03	-	-
Other Long-Term Assets	8.91	8.95	7.04	0.65	0.83	1
Total Assets	4,430	4,683	3,065	2,637	2,480	1,762
Accounts Payable	114.73	198.79	139.43	75.65	66.94	36.51
Accrued Expenses	11.8	14.16	17.41	290.78	18	14.13
Short-Term Debt	2,898	3,505	1,751	1,219	1,586	752.41
Current Portion of Long-Term Debt	10.6	8.17	4.55	-	-	-
Current Portion of Leases	-	-	-	0.45	0.45	-
Current Income Taxes Payable	14.9	0.27	0.43	0.76	1.33	1.86
Current Unearned Revenue	378.05	188.64	85.7	50.5	99.55	120.19
Other Current Liabilities	427.73	132.89	184.75	194.18	172.61	125.27
Total Current Liabilities	3,856	4,048	2,183	1,831	1,945	1,050
Long-Term Debt	92.41	97.53	99.95	23.51	-	-
Long-Term Leases	-	-	-	0.72	10.91	31.32
Long-Term Unearned Revenue	18.51	21	19.63	17.64	18.7	19.48
Other Long-Term Liabilities	14.94	14.73	0.26	10.61	10.61	-
Total Liabilities	3,982	4,181	2,303	1,883	1,985	1,101
Common Stock	581.38	581.38	581.38	581.38	470.92	470.92
Additional Paid-In Capital	1,252	1,252	1,252	1,252	807.9	805.71
Retained Earnings	-1,397	-1,348	-1,104	-1,045	-767.1	-600.51
Comprehensive Income & Other	-	-	-	-	-	0.46
Total Common Equity	436.18	485.35	729.34	787.82	511.72	676.58
Minority Interest	11.74	16.18	33	-34.45	-16.9	-16.17
Shareholders' Equity	447.92	501.53	762.34	753.36	494.83	660.41
Total Liabilities & Equity	4,430	4,683	3,065	2,637	2,480	1,762
Total Debt	3,001	3,611	1,855	1,243	1,597	783.73
Net Cash (Debt)	-1,262	-2,542	-983.33	-396.98	-1,355	-686.95
Net Cash Per Share	-2.17	-4.37	-1.69	-0.68	-2.88	-1.46
Filing Date Shares Outstanding	581.38	581.38	581.38	581.38	581.38	470.92
Total Common Shares Outstanding	581.38	581.38	581.38	581.38	470.92	470.92
Working Capital	-477.23	-416	-161.52	-96.33	-299.13	-136.11
Book Value Per Share	0.75	0.83	1.25	1.36	1.09	1.44
Tangible Book Value	300.16	345.51	602.49	656.48	402.13	562.58
Tangible Book Value Per Share	0.52	0.59	1.04	1.13	0.85	1.19
Buildings	-	527.62	536.83	438.05	435.69	418.15
Machinery	-	580.27	574.17	508.31	531.75	517.28
Construction In Progress	-	8.8	26.54	75.11	6.16	18.16

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