China National Accord Medicines Corporation Ltd. (SHE: 000028)

China National Accord Medicines Corporation 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	5,434	6,502	6,016	5,126	5,998	8,886
Short-Term Investments	-	-	-	-	287.13	275.36
Cash & Short-Term Investments	5,434	6,502	6,016	5,126	6,285	9,161
Cash Growth	4.74%	8.08%	17.37%	-18.44%	-31.39%	13.15%
Accounts Receivable	25,381	20,235	16,202	17,701	15,842	11,953
Other Receivables	695.43	265.56	66.85	87.26	178.77	169.63
Receivables	26,077	20,539	16,306	17,855	16,067	12,168
Inventory	8,392	7,989	7,836	7,622	6,285	5,063
Other Current Assets	775.33	1,340	1,550	1,246	624.39	503.64
Total Current Assets	40,678	36,370	31,708	31,848	29,262	26,896
Property, Plant & Equipment	3,760	3,724	3,407	3,494	3,258	2,734
Long-Term Investments	3,067	2,947	2,799	2,658	2,507	2,361
Goodwill	2,747	2,747	2,750	2,776	2,747	1,010
Other Intangible Assets	580.97	615.59	647.52	669.93	734.35	374.79
Long-Term Accounts Receivable	-	15.91	13.68	16.59	7	-
Long-Term Deferred Tax Assets	246.4	220.48	185.25	129.74	92.12	63.11
Long-Term Deferred Charges	502.27	526.58	572.55	633.98	457.71	373.53
Other Long-Term Assets	399.31	404.42	532.4	557.38	528.64	216.26
Total Assets	51,981	47,571	42,616	42,784	39,595	34,029
Accounts Payable	20,602	17,952	15,233	16,718	15,218	12,260
Accrued Expenses	324.01	799.35	998.17	753.2	812.86	561.1
Short-Term Debt	4,304	2,903	2,133	2,490	2,200	2,318
Current Portion of Long-Term Debt	-	17	45.14	-	-	31.64
Current Portion of Leases	1,036	1,002	867.85	848.33	748.73	580.28
Current Income Taxes Payable	296.81	205.9	237.8	178.87	173.02	127.7
Current Unearned Revenue	313.48	456.3	586.96	450.59	380.95	303.19
Other Current Liabilities	1,217	1,003	926.05	939.8	724.62	782.05
Total Current Liabilities	28,093	24,338	21,028	22,379	20,258	16,964
Long-Term Debt	-	-	17.5	71.64	31.64	-
Long-Term Leases	1,559	1,452	1,327	1,375	1,303	1,208
Long-Term Unearned Revenue	70	74.97	80.91	87.72	90.64	89.5
Long-Term Deferred Tax Liabilities	134.74	146.05	156.48	175.95	205.92	118.28
Other Long-Term Liabilities	469.19	581.45	560.3	670.52	815.81	73.26
Total Liabilities	30,326	26,593	23,171	24,761	22,706	18,455
Common Stock	556.57	556.57	428.13	428.13	428.13	428.13
Additional Paid-In Capital	4,261	4,261	4,357	4,372	4,373	4,471
Retained Earnings	13,277	12,590	11,333	10,103	9,109	7,966
Comprehensive Income & Other	7.85	7.87	7.91	21.87	38.48	45.92
Total Common Equity	18,102	17,415	16,126	14,925	13,948	12,911
Minority Interest	3,552	3,563	3,319	3,097	2,940	2,663
Shareholders' Equity	21,654	20,978	19,445	18,022	16,889	15,574
Total Liabilities & Equity	51,981	47,571	42,616	42,784	39,595	34,029
Total Debt	6,899	5,374	4,391	4,786	4,283	4,139
Net Cash (Debt)	-1,465	1,129	1,626	340.48	2,002	5,022
Net Cash Growth	-	-30.58%	377.51%	-82.99%	-60.14%	6.72%
Net Cash Per Share	-2.63	2.03	2.92	0.61	3.60	9.02
Filing Date Shares Outstanding	556.57	556.57	556.57	556.57	556.57	556.57
Total Common Shares Outstanding	556.57	556.57	556.57	556.57	556.57	556.57
Working Capital	12,585	12,032	10,681	9,469	9,005	9,932
Book Value Per Share	32.52	31.29	28.97	26.82	25.06	23.20
Tangible Book Value	14,774	14,053	12,728	11,479	10,467	11,526
Tangible Book Value Per Share	26.55	25.25	22.87	20.63	18.81	20.71
Buildings	-	741.11	738.01	725.86	704.64	603.85
Machinery	-	1,294	1,132	1,027	888.91	742.2
Construction In Progress	-	35.44	35.17	49.85	46.63	31.58

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