Fujian Start Group Co.Ltd (SHA:600734)

Fujian Start Group Co.Ltd 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	219.77	253.32	236.18	309.34	909.49	64.37
Cash & Short-Term Investments	219.77	253.32	236.18	309.34	909.49	64.37
Cash Growth	-21.40%	7.26%	-23.65%	-65.99%	1312.97%	-70.15%
Accounts Receivable	122.85	128.86	84.65	66.34	59.6	664.16
Other Receivables	155.89	164.97	105.03	119.74	180.44	230.01
Receivables	278.74	293.83	189.67	186.09	240.05	894.18
Inventory	63.09	1.31	7.65	29.13	86.37	207.92
Prepaid Expenses	-	0.1	0.29	0.09	0.08	0.18
Other Current Assets	96.78	33.79	2.33	5.99	5.48	73.17
Total Current Assets	658.38	582.34	436.12	530.63	1,241	1,240
Property, Plant & Equipment	17.07	30.14	56.37	71.84	44.79	145.36
Long-Term Investments	26.14	35.73	30.57	23.06	58.51	68.72
Other Intangible Assets	141.71	148.3	1.56	2.79	0.78	32.65
Long-Term Accounts Receivable	-	3.78	-	-	-	-
Long-Term Deferred Tax Assets	60.16	56.02	55.19	59.27	59.86	114.6
Long-Term Deferred Charges	0.01	3.28	12.43	0.02	-	0.68
Other Long-Term Assets	220.26	223.18	252.88	239.96	221.23	508.96
Total Assets	1,124	1,083	845.12	927.57	1,627	2,111
Accounts Payable	162.81	119.62	121.53	161.44	76.06	636.8
Accrued Expenses	2.83	68.32	63.47	57.35	38.7	302.01
Short-Term Debt	250.33	196.82	116.78	139.08	159.11	1,696
Current Portion of Leases	5.53	8.85	8.9	6.53	1.74	41.26
Current Income Taxes Payable	2.04	0.03	0.01	0.2	-	23.69
Current Unearned Revenue	20.81	14.32	0.8	7.23	30.93	132.52
Other Current Liabilities	177.9	106.84	131.05	153.4	808.57	366.48
Total Current Liabilities	622.25	514.8	442.53	525.22	1,115	3,199
Long-Term Leases	8.18	15.02	7.5	22.49	0.65	-
Long-Term Unearned Revenue	-	-	-	-	-	61.98
Long-Term Deferred Tax Liabilities	0.03	0.17	0.1	-	-	0.68
Other Long-Term Liabilities	183.08	153.65	2.73	24.8	55.75	11.85
Total Liabilities	813.55	683.63	452.86	572.51	1,171	3,274
Common Stock	2,178	2,178	2,178	2,178	622.37	622.37
Additional Paid-In Capital	1,420	1,420	1,420	1,420	2,978	2,078
Retained Earnings	-3,288	-3,200	-3,206	-3,243	-3,145	-3,835
Comprehensive Income & Other	-0	-0	-0	-	0	-27.97
Total Common Equity	310.35	397.92	392.26	355.07	455.13	-1,163
Minority Interest	-0.17	1.22	-	-	-	-0
Shareholders' Equity	310.18	399.14	392.26	355.07	455.13	-1,163
Total Liabilities & Equity	1,124	1,083	845.12	927.57	1,627	2,111
Total Debt	264.04	220.69	133.18	168.1	161.5	1,738
Net Cash (Debt)	-44.27	32.63	103	141.24	747.98	-1,673
Net Cash Growth	-	-68.32%	-27.07%	-81.12%	-	-
Net Cash Per Share	-0.02	0.01	0.05	0.07	1.20	-2.69
Filing Date Shares Outstanding	2,178	2,178	2,178	2,178	622.37	622.37
Total Common Shares Outstanding	2,178	2,178	2,178	2,178	622.37	622.37
Working Capital	36.12	67.55	-6.41	5.41	126.36	-1,959
Book Value Per Share	0.14	0.18	0.18	0.16	0.73	-1.87
Tangible Book Value	168.63	249.62	390.7	352.28	454.35	-1,195
Tangible Book Value Per Share	0.08	0.11	0.18	0.16	0.73	-1.92
Buildings	-	-	55.65	55.65	55.65	183.72
Machinery	-	7.08	6.99	7.64	5.2	77.54

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