Koal Software Co., Ltd. (SHA:603232)

Koal Software Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	171.12	222.99	170.23	93.4	311.24	98.39
Short-Term Investments	-	357.22	402.84	426.7	-	-
Trading Asset Securities	128.74	195.33	323.55	412.6	751.91	236.99
Cash & Short-Term Investments	299.86	775.54	896.63	932.7	1,063	335.38
Cash Growth	-41.52%	-13.51%	-3.87%	-12.27%	217.00%	488.13%
Accounts Receivable	289.43	260.98	246.12	250.46	229.91	242.26
Other Receivables	32.08	34.11	32.38	35.8	20.01	14.26
Receivables	321.51	295.09	278.5	286.26	249.91	256.53
Inventory	140.73	147.78	205.37	339.57	103.1	66.79
Prepaid Expenses	-	-	-	-	0.09	-
Other Current Assets	349.66	34.36	48.08	46.39	26.59	32.82
Total Current Assets	1,112	1,253	1,429	1,605	1,443	691.51
Property, Plant & Equipment	225.22	141.23	131.33	134.6	64.47	68.89
Long-Term Investments	147.92	151.08	94	75.83	29.4	28.28
Other Intangible Assets	38.99	38.35	41.92	66.27	73.28	57.11
Long-Term Deferred Tax Assets	50.35	46.28	31.94	10.48	6.05	4.05
Long-Term Deferred Charges	29.45	10.01	12.3	8.25	8.19	5.33
Other Long-Term Assets	7.45	20.82	6.11	3.38	-	-
Total Assets	1,611	1,661	1,746	1,904	1,624	855.16
Accounts Payable	130.96	81.97	70.32	76.81	52.95	59.52
Accrued Expenses	2.63	9.09	6.72	7.67	7.95	4.58
Short-Term Debt	-	10	-	-	-	-
Current Portion of Leases	-	1.35	4.67	0.77	-	-
Current Income Taxes Payable	4.09	12.49	1.76	12.94	6.94	8.99
Current Unearned Revenue	61.02	104.21	233.99	348.08	190	111.26
Other Current Liabilities	41.49	20.05	40.92	53.73	27.78	4.39
Total Current Liabilities	240.19	239.16	358.38	500	285.63	188.74
Long-Term Leases	7.64	0.07	0.83	-	-	-
Long-Term Unearned Revenue	2.91	2.76	3	4.74	7.15	1.16
Long-Term Deferred Tax Liabilities	18.83	17.5	9.67	3.06	1.54	0.65
Total Liabilities	269.56	259.49	371.87	507.79	294.32	190.54
Common Stock	236.05	233.31	232.79	231.72	193.1	121.27
Additional Paid-In Capital	737.78	738.24	735.87	719.21	754.14	190.02
Retained Earnings	389.72	441.04	404.07	442.91	391.91	356.66
Treasury Stock	-25.66	-12.25	-	-	-	-
Comprehensive Income & Other	5.21	0.76	1.26	1.32	-9.96	-4.22
Total Common Equity	1,343	1,401	1,374	1,395	1,329	663.73
Minority Interest	-1.52	-0.06	0.32	0.76	0.74	0.89
Shareholders' Equity	1,342	1,401	1,374	1,396	1,330	664.62
Total Liabilities & Equity	1,611	1,661	1,746	1,904	1,624	855.16
Total Debt	7.64	11.42	5.5	0.77	-	-
Net Cash (Debt)	292.23	764.11	891.13	931.93	1,063	335.38
Net Cash Growth	-41.55%	-14.25%	-4.38%	-12.34%	217.00%	488.13%
Net Cash Per Share	1.25	3.31	4.09	3.98	4.66	1.64
Filing Date Shares Outstanding	254.76	231.3	232.79	231.72	231.72	206.64
Total Common Shares Outstanding	254.76	232.46	232.79	231.72	231.72	206.64
Working Capital	871.58	1,014	1,070	1,105	1,157	502.77
Book Value Per Share	5.27	6.03	5.90	6.02	5.74	3.21
Tangible Book Value	1,304	1,363	1,332	1,329	1,256	606.62
Tangible Book Value Per Share	5.12	5.86	5.72	5.73	5.42	2.94
Buildings	-	3.9	128.63	128.63	54.62	54.62
Machinery	-	173.8	22.51	50.85	46.05	42.58

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