Guilin Layn Natural Ingredients Corp. (SHE:002166)

SHE:002166 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	255.38	165.06	130.45	551.74	97.41	213.69
Trading Asset Securities	10.58	22.96	60.57	-	-	-
Cash & Short-Term Investments	265.96	188.02	191.03	551.74	97.41	213.69
Cash Growth	-21.97%	-1.57%	-65.38%	466.40%	-54.41%	26.37%
Accounts Receivable	980.87	1,130	1,190	977.18	876.72	830.06
Other Receivables	15.4	18.16	6.62	19.26	16	22.94
Receivables	996.26	1,149	1,197	996.44	892.71	853
Inventory	1,205	1,204	971.3	925.37	680.71	691.31
Prepaid Expenses	-	2.16	2.44	-	-	-
Other Current Assets	103.41	89.6	74.15	174.57	105.56	41.91
Total Current Assets	2,570	2,633	2,436	2,648	1,776	1,800
Property, Plant & Equipment	1,553	1,544	1,305	1,066	968.59	860.26
Long-Term Investments	639.41	623.61	587.86	557.11	336.79	323.08
Goodwill	29.31	29.31	29.31	28.44	28.44	28.44
Other Intangible Assets	131.06	134.73	129.36	121.4	113.84	81.61
Long-Term Deferred Tax Assets	29.48	31.18	28.36	19.66	20.15	20.58
Long-Term Deferred Charges	3.28	5.96	10.58	1.67	1	-
Other Long-Term Assets	29.24	16.93	99.15	13.46	13.8	48.68
Total Assets	4,985	5,019	4,626	4,455	3,259	3,163
Accounts Payable	592.6	605.71	448.59	377.16	447.02	510.71
Accrued Expenses	10.79	41.2	26.78	29.52	26.22	23.57
Short-Term Debt	540.75	423.94	388.1	433.81	668.81	602.41
Current Portion of Long-Term Debt	266.35	327.62	220.28	59.58	-	-
Current Portion of Leases	-	71.16	29.36	35.51	0.66	-
Current Income Taxes Payable	12.75	40.01	35.67	42.29	22.72	22.41
Current Unearned Revenue	3.04	7.96	2.2	2.22	4.27	9.22
Other Current Liabilities	63.88	27.17	47.74	73.67	29.51	26.86
Total Current Liabilities	1,490	1,545	1,199	1,054	1,199	1,195
Long-Term Debt	82	90	60	93.08	-	-
Long-Term Leases	4.64	41.07	18.3	45.4	1.82	-
Long-Term Unearned Revenue	85.37	91.04	96.92	108.95	120.86	127.28
Long-Term Deferred Tax Liabilities	52.95	50.94	47.17	41.04	36.33	30.97
Other Long-Term Liabilities	107.63	-	-	-	-	-
Total Liabilities	1,823	1,818	1,421	1,342	1,358	1,353
Common Stock	741.61	741.61	741.99	742.08	565.21	565.21
Additional Paid-In Capital	1,484	1,482	1,477	1,458	604.1	604.1
Retained Earnings	929.35	931.59	915.26	906.95	728.21	638.04
Treasury Stock	-123.98	-77.96	-38.21	-64.51	-	-
Comprehensive Income & Other	45.8	46.87	35.97	21.81	-28.88	-16.94
Total Common Equity	3,077	3,124	3,132	3,065	1,869	1,790
Minority Interest	85.76	76.96	72.8	48.5	32.14	18.72
Shareholders' Equity	3,162	3,201	3,204	3,113	1,901	1,809
Total Liabilities & Equity	4,985	5,019	4,626	4,455	3,259	3,163
Total Debt	893.75	953.78	716.03	667.38	671.29	602.41
Net Cash (Debt)	-627.79	-765.76	-525.01	-115.64	-573.88	-388.72
Net Cash Per Share	-0.87	-1.03	-0.70	-0.19	-1.02	-0.68
Filing Date Shares Outstanding	587.46	741.62	741.99	742.08	565.21	565.21
Total Common Shares Outstanding	587.46	741.62	741.99	742.08	565.21	565.21
Working Capital	1,080	1,088	1,237	1,594	577.19	604.73
Book Value Per Share	5.24	4.21	4.22	4.13	3.31	3.17
Tangible Book Value	2,916	2,960	2,973	2,915	1,726	1,680
Tangible Book Value Per Share	4.96	3.99	4.01	3.93	3.05	2.97
Buildings	-	850.01	678.12	668.92	414.41	412.37
Machinery	-	994.61	660.85	628.56	371.33	361.37
Construction In Progress	-	102	277.38	2.04	352.97	209.49

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.