Guangdong Jiaying Pharmaceutical Co., Ltd (SHE:002198)

SHE:002198 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	264.96	336.14	135.21	185.74	242.89	144.08
Trading Asset Securities	3.49	-	200.53	50.26	-	-
Cash & Short-Term Investments	268.45	336.14	335.74	236	242.89	144.08
Cash Growth	-20.78%	0.12%	42.26%	-2.83%	68.58%	17.80%
Accounts Receivable	183.6	128.93	154.05	224.61	159.92	166.48
Other Receivables	1.08	1.16	0.09	0.51	-0.03	31.97
Receivables	184.68	130.09	154.3	225.27	160.06	198.6
Inventory	74.29	85.06	84.6	82.28	73.36	72.8
Prepaid Expenses	-	-	-	-	0.17	0.88
Other Current Assets	1.92	2.47	5.53	13.87	13.2	18.17
Total Current Assets	529.35	553.76	580.17	557.43	489.67	434.52
Property, Plant & Equipment	207.79	210.01	190.41	203.7	224.19	245.78
Long-Term Investments	22.9	23.3	27.09	29.38	30.59	58.27
Other Intangible Assets	45.59	45.89	47.21	52.37	58.29	64.16
Long-Term Deferred Tax Assets	3.03	3.03	2.19	2.21	4.59	5.62
Long-Term Deferred Charges	1.7	1.4	-	-	-	-
Other Long-Term Assets	2.29	1.43	0.49	1.55	-	0.09
Total Assets	812.64	838.82	847.56	846.65	807.34	808.44
Accounts Payable	11.61	12.61	9.16	18.98	14.12	10.3
Accrued Expenses	3.22	4.77	11.53	21.06	16.52	10.86
Short-Term Debt	-	-	-	-	31.11	20.16
Current Income Taxes Payable	13.4	6.89	1.93	2.19	1.07	6.71
Current Unearned Revenue	1.93	2.88	3.26	11.12	2.56	23.99
Other Current Liabilities	23.34	18.42	23.47	29.6	22.54	18.44
Total Current Liabilities	53.49	45.57	49.34	82.95	87.91	90.46
Long-Term Unearned Revenue	0.26	0.29	0.41	0.54	0.2	0.23
Long-Term Deferred Tax Liabilities	34.75	34.75	34.83	34.75	34.75	34.75
Total Liabilities	88.49	80.6	84.58	118.23	122.85	125.43
Common Stock	507.51	507.51	507.51	507.51	507.51	507.51
Additional Paid-In Capital	123.65	123.65	123.65	123.41	123.41	123.41
Retained Earnings	142.46	127.06	131.82	97.5	53.57	52.09
Shareholders' Equity	724.15	758.22	762.98	728.42	684.48	683.01
Total Liabilities & Equity	812.64	838.82	847.56	846.65	807.34	808.44
Total Debt	-	-	-	-	31.11	20.16
Net Cash (Debt)	268.45	336.14	335.74	236	211.78	123.92
Net Cash Growth	-20.78%	0.12%	42.26%	11.44%	70.91%	385.41%
Net Cash Per Share	0.53	0.66	0.66	0.47	0.42	0.24
Filing Date Shares Outstanding	506.69	518.41	507.51	507.51	507.51	507.51
Total Common Shares Outstanding	506.69	518.41	507.51	507.51	507.51	507.51
Working Capital	475.86	508.19	530.83	474.49	401.76	344.06
Book Value Per Share	1.43	1.46	1.50	1.44	1.35	1.35
Tangible Book Value	678.56	712.33	715.78	676.04	626.19	618.84
Tangible Book Value Per Share	1.34	1.37	1.41	1.33	1.23	1.22
Buildings	-	-	279.17	277.57	279.88	279.88
Machinery	-	-	158.85	163.77	168.06	168.71
Construction In Progress	-	-	1.66	-	-	-

Updated Oct 30, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.