Luyang Energy-Saving Materials Co., Ltd. (SHE:002088)

SHE:002088 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	602.26	652.47	615.12	1,029	743.78	589.2
Short-Term Investments	-	10.74	-	-	-	-
Cash & Short-Term Investments	602.26	663.21	615.12	1,029	743.78	589.2
Cash Growth	-9.88%	7.82%	-40.20%	38.31%	26.24%	32.31%
Accounts Receivable	1,753	1,937	1,867	1,817	1,500	1,371
Other Receivables	25.32	24.42	22.29	126.97	16.43	17.36
Receivables	1,779	1,962	1,890	1,944	1,517	1,389
Inventory	338.33	279.69	298.53	370.61	426.62	315.75
Prepaid Expenses	-	10.37	3.55	0.52	0.34	0.86
Other Current Assets	43.56	25.23	42.35	61.41	28.42	24.94
Total Current Assets	2,763	2,940	2,849	3,405	2,716	2,320
Property, Plant & Equipment	716.93	735.66	777.12	827.84	921.14	789.55
Long-Term Investments	-	61	-	-	-	-
Other Intangible Assets	119.3	121.74	129.78	134.89	128.2	130.59
Long-Term Deferred Tax Assets	38.68	39.94	36.81	31.71	22.84	21.44
Long-Term Deferred Charges	7.24	7.81	7.75	13.84	2.34	0.88
Other Long-Term Assets	91.05	31.17	34.42	32.25	31.47	42.31
Total Assets	3,736	3,937	3,835	4,445	3,822	3,304
Accounts Payable	436.88	628.61	615.64	765.55	622.36	504.94
Accrued Expenses	44.84	113.42	104.59	132.25	114.96	97.42
Short-Term Debt	0.2	2.12	4.74	4.46	-	5.01
Current Portion of Leases	8.45	7.72	5.57	5.41	2.05	-
Current Income Taxes Payable	30.16	24.62	12.93	9.94	13.45	38.71
Current Unearned Revenue	86.26	69.85	136.47	211.32	220.91	163.98
Other Current Liabilities	145.59	167.6	116.96	130.88	93.86	97.24
Total Current Liabilities	752.37	1,014	996.89	1,260	1,068	907.29
Long-Term Leases	9.19	10.01	15.48	24.9	103.25	-
Long-Term Unearned Revenue	17.86	18.99	14.64	18.56	14.58	17.46
Long-Term Deferred Tax Liabilities	1.17	1.06	1.04	1.36	1.68	2.02
Other Long-Term Liabilities	0.15	0.15	0.41	0.53	-	-
Total Liabilities	780.74	1,044	1,028	1,305	1,187	926.76
Common Stock	513.12	513.12	506.33	506.33	506.33	361.68
Additional Paid-In Capital	334.93	333.13	280.93	696.53	440.6	573.56
Retained Earnings	2,152	2,092	2,020	1,933	1,704	1,477
Treasury Stock	-44.04	-44.04	-	-	-13.36	-30.44
Comprehensive Income & Other	-0.25	-0.49	-0.79	-1.04	-2.94	-4.47
Total Common Equity	2,955	2,893	2,807	3,135	2,635	2,378
Minority Interest	-	-	-	5.36	-	-
Shareholders' Equity	2,955	2,893	2,807	3,140	2,635	2,378
Total Liabilities & Equity	3,736	3,937	3,835	4,445	3,822	3,304
Total Debt	17.84	19.85	25.79	34.77	105.31	5.01
Net Cash (Debt)	584.42	643.36	589.34	993.94	638.48	584.19
Net Cash Growth	-9.68%	9.17%	-40.71%	55.67%	9.29%	34.21%
Net Cash Per Share	1.15	1.26	1.16	1.98	1.27	1.17
Filing Date Shares Outstanding	513.12	513.12	506.33	506.33	506.33	506.36
Total Common Shares Outstanding	513.12	513.12	506.33	506.33	506.33	506.36
Working Capital	2,011	1,926	1,852	2,145	1,648	1,412
Book Value Per Share	5.76	5.64	5.54	6.19	5.20	4.70
Tangible Book Value	2,836	2,772	2,677	3,000	2,506	2,247
Tangible Book Value Per Share	5.53	5.40	5.29	5.93	4.95	4.44
Buildings	-	674.6	659.98	600.26	600.28	579.52
Machinery	-	1,042	1,042	1,003	1,156	1,048
Construction In Progress	-	8.79	22.38	123.4	9	22.15

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