Shandong Daye Co., Ltd. (SHA: 603278)

Shandong Daye 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	1,395	980.35	933.14	1,065	959.29	653.7
Short-Term Investments	-	-	156.88	-	-	-
Trading Asset Securities	0.5	0.16	0.17	101.62	-	28
Cash & Short-Term Investments	1,396	980.5	1,090	1,167	959.29	681.7
Cash Growth	73.67%	-10.06%	-6.59%	21.66%	40.72%	18.63%
Accounts Receivable	1,793	1,745	1,696	1,806	1,579	1,022
Other Receivables	39.5	35.04	41.3	35.31	201.6	5.76
Receivables	1,832	1,780	1,738	1,841	1,781	1,028
Inventory	737.21	763.46	663.54	952.04	404.98	411.05
Other Current Assets	145.1	109.96	109.16	128.83	270.46	119.61
Total Current Assets	4,110	3,634	3,600	4,089	3,416	2,240
Property, Plant & Equipment	2,873	2,925	2,949	3,065	1,542	1,506
Long-Term Investments	94.58	94.92	69.59	239.67	25.69	4.8
Other Intangible Assets	529.76	460.91	373.2	385.32	204.41	164.17
Long-Term Deferred Tax Assets	125.06	120.71	115.98	63.71	73.05	61.83
Other Long-Term Assets	44.99	52.58	94.34	42.28	36.31	84.68
Total Assets	7,778	7,288	7,202	7,885	5,297	4,062
Accounts Payable	1,424	1,552	1,348	2,560	2,349	1,549
Accrued Expenses	65.38	110.76	111.92	96.32	57.3	48.42
Short-Term Debt	1,905	1,690	1,950	1,036	344.39	208.92
Current Portion of Long-Term Debt	652.25	165.37	221.78	250.5	-	-
Current Portion of Leases	-	285.4	215.73	95.64	-	-
Current Income Taxes Payable	14.26	0.16	0.23	0.01	0.02	0.1
Current Unearned Revenue	20.77	12.52	5.32	15.29	12.7	8.63
Other Current Liabilities	123.34	82.48	31.06	835.82	3.4	2.64
Total Current Liabilities	4,206	3,899	3,883	4,889	2,767	1,818
Long-Term Debt	398.72	188.39	674.34	674.57	601.96	410.13
Long-Term Leases	320.93	247.28	301.69	136.52	-	-
Long-Term Unearned Revenue	178.29	157.33	80.54	37.49	44.22	33.02
Long-Term Deferred Tax Liabilities	172.25	185.7	211.52	201.13	123.51	96.6
Total Liabilities	5,276	4,677	5,151	5,939	3,536	2,357
Common Stock	341.76	336.85	289.81	289.96	289.93	289.93
Additional Paid-In Capital	1,119	1,069	580.35	569.67	600.62	600.57
Retained Earnings	723.11	842.61	746.76	1,002	822.65	765.99
Treasury Stock	-20.06	-	-6.32	-13.45	-50	-50
Comprehensive Income & Other	-	9.42	97.78	97.78	97.84	97.85
Total Common Equity	2,164	2,257	1,708	1,946	1,761	1,704
Minority Interest	337.71	353.06	342.47	-	-	-
Shareholders' Equity	2,502	2,611	2,051	1,946	1,761	1,704
Total Liabilities & Equity	7,778	7,288	7,202	7,885	5,297	4,062
Total Debt	3,277	2,576	3,363	2,193	946.35	619.05
Net Cash (Debt)	-1,881	-1,596	-2,273	-1,026	12.93	62.65
Net Cash Growth	-	-	-	-	-79.36%	-78.83%
Net Cash Per Share	-5.82	-5.49	-7.84	-3.55	0.04	0.21
Filing Date Shares Outstanding	339.25	336.85	289.81	287.39	286.75	286.75
Total Common Shares Outstanding	339.25	336.85	289.81	287.39	286.75	286.75
Working Capital	-95.22	-264.77	-282.91	-800.16	648.97	422.52
Book Value Per Share	6.38	6.70	5.89	6.77	6.14	5.94
Tangible Book Value	1,635	1,797	1,335	1,561	1,557	1,540
Tangible Book Value Per Share	4.82	5.33	4.61	5.43	5.43	5.37
Buildings	-	1,253	1,212	1,186	424.9	377.63
Machinery	-	2,913	2,743	2,518	1,660	1,411
Construction In Progress	-	250.28	193.93	271.51	80.87	175.42

Source: S&P Capital IQ. Standard template. Financial Sources.