Jiugui Liquor Co., Ltd. (SHE:000799)

Jiugui Liquor 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	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	540.14	1,251	2,361	3,077	3,343	2,154
Cash & Short-Term Investments	540.14	1,251	2,361	3,077	3,343	2,154
Cash Growth	-59.72%	-47.03%	-23.27%	-7.96%	55.24%	63.41%
Accounts Receivable	152.36	144.96	273.42	223.91	499.83	391.17
Other Receivables	20.8	11.73	17.18	10.87	7.66	2.1
Receivables	173.16	156.69	290.61	234.78	507.49	393.27
Inventory	1,842	1,751	1,557	1,417	1,269	1,027
Prepaid Expenses	-	8.19	32.77	-	0	-
Other Current Assets	57.16	25.52	18.32	13.5	20.97	15.67
Total Current Assets	2,612	3,192	4,260	4,743	5,141	3,590
Property, Plant & Equipment	1,621	1,500	1,104	768.25	559.14	424.26
Long-Term Investments	29.86	30.37	30.41	30.54	29.88	41.8
Other Intangible Assets	216.13	209.47	209.1	211.35	194.79	195.24
Long-Term Deferred Tax Assets	100.76	93.42	15.8	18.65	25.6	21.56
Other Long-Term Assets	66.2	54.25	50.62	63.93	60.76	64.55
Total Assets	4,646	5,079	5,670	5,836	6,011	4,337
Accounts Payable	329.51	332.66	369.97	442.45	297.87	157.55
Accrued Expenses	56.64	325.89	493.3	505.15	415.38	337.95
Current Portion of Leases	0.42	0.41	1.96	1.89	1.69	-
Current Income Taxes Payable	21.87	1.15	25.67	20.47	54.53	54.81
Current Unearned Revenue	117.4	245.32	284.8	433.62	1,382	719.49
Other Current Liabilities	313.45	162.18	176.61	240.27	307.14	195.31
Total Current Liabilities	839.28	1,068	1,352	1,644	2,459	1,465
Long-Term Leases	1.13	1.36	1.58	3.54	3.41	-
Long-Term Unearned Revenue	15.76	12.54	7.06	4.64	5.28	5.87
Long-Term Deferred Tax Liabilities	27.98	31.07	29.62	23.94	19.67	8.9
Other Long-Term Liabilities	-	-	-	7.47	-	-
Total Liabilities	884.15	1,113	1,391	1,683	2,487	1,480
Common Stock	324.93	324.93	324.93	324.93	324.93	324.93
Additional Paid-In Capital	1,161	1,161	1,161	1,161	1,161	1,161
Retained Earnings	2,276	2,481	2,793	2,666	2,038	1,371
Total Common Equity	3,762	3,967	4,279	4,152	3,524	2,857
Shareholders' Equity	3,762	3,967	4,279	4,152	3,524	2,857
Total Liabilities & Equity	4,646	5,079	5,670	5,836	6,011	4,337
Total Debt	1.55	1.77	3.54	5.44	5.1	-
Net Cash (Debt)	538.6	1,249	2,358	3,072	3,338	2,154
Net Cash Growth	-59.78%	-47.03%	-23.25%	-7.98%	55.01%	63.41%
Net Cash Per Share	1.66	3.84	7.26	9.45	10.27	6.63
Filing Date Shares Outstanding	324.93	324.93	324.93	324.93	324.93	324.93
Total Common Shares Outstanding	324.93	324.93	324.93	324.93	324.93	324.93
Working Capital	1,773	2,125	2,907	3,099	2,682	2,124
Book Value Per Share	11.58	12.21	13.17	12.78	10.85	8.79
Tangible Book Value	3,546	3,757	4,070	3,941	3,329	2,662
Tangible Book Value Per Share	10.91	11.56	12.53	12.13	10.25	8.19
Buildings	-	924.64	666.01	666.79	623.35	573.38
Machinery	-	390.71	364.95	325	310.74	270.14
Construction In Progress	-	720.6	572.24	245.84	80.6	24.32

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