Beijing Join-Cheer Software Co., Ltd. (SHE: 002279)

Beijing Join-Cheer Software 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	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	383.64	741.03	754.89	691.52	662.85	748.61
Trading Asset Securities	280.88	473.22	416.04	332.96	195.5	207
Cash & Short-Term Investments	664.52	1,214	1,171	1,024	858.36	955.61
Cash Growth	-31.35%	3.70%	14.29%	19.35%	-10.18%	20.37%
Accounts Receivable	636.84	755.3	518.11	482.37	451.97	705.77
Other Receivables	56.67	47.85	51.98	59.24	65.09	68.04
Receivables	693.5	803.15	570.09	541.61	517.06	773.81
Inventory	61.9	41.46	58.52	95.43	112.88	21.78
Prepaid Expenses	-	-	-	0	0	-
Other Current Assets	26.87	34.66	48.53	32.27	79.09	78.11
Total Current Assets	1,447	2,094	1,848	1,694	1,567	1,829
Property, Plant & Equipment	378.5	368.63	358.89	358.45	315.22	317.71
Long-Term Investments	172.46	230.43	92.67	110.51	137.18	145.93
Goodwill	104.65	104.65	302	302	480.17	574.9
Other Intangible Assets	112.62	111.09	109.02	110.72	118.69	124.1
Long-Term Accounts Receivable	-	0.1	-	-	-	-
Long-Term Deferred Tax Assets	24.69	24.83	32.93	24.65	19.11	13.8
Long-Term Deferred Charges	1.67	2.19	2.88	3.54	2.6	2.95
Other Long-Term Assets	23.16	23.86	24.79	25.72	26.66	27.59
Total Assets	2,265	2,959	2,771	2,629	2,667	3,036
Accounts Payable	349.65	566.7	250.47	171.34	200.34	340.78
Accrued Expenses	26.66	173.62	149.72	157.74	124.25	106.54
Short-Term Debt	10	-	-	-	-	50
Current Portion of Long-Term Debt	-	-	-	17.84	5.84	4.5
Current Portion of Leases	8.78	10.57	14.39	-	-	-
Current Income Taxes Payable	9.81	0.07	2.1	3.84	2.61	30.31
Current Unearned Revenue	419.93	397.9	395.35	433.9	404.47	4.18
Other Current Liabilities	51.91	77.35	85.69	72.83	81.88	330.75
Total Current Liabilities	876.73	1,226	897.72	857.48	819.39	867.06
Long-Term Debt	-	-	-	746.12	718.04	969.44
Long-Term Leases	24.52	31.27	34.65	42.22	-	-
Long-Term Unearned Revenue	2.93	3.43	4.09	4.75	5.42	5.62
Long-Term Deferred Tax Liabilities	3.16	4.25	5.29	0.51	-	-
Total Liabilities	907.34	1,265	941.75	1,651	1,543	1,842
Common Stock	865.05	865.05	865.77	710.55	711.26	711.25
Additional Paid-In Capital	1,012	1,028	1,016	271.16	278.93	271.05
Retained Earnings	-475.62	-247.7	-105.5	-157.47	-25.73	87.42
Treasury Stock	-62.66	-12.24	-20.74	-60.1	-64.21	-64.31
Comprehensive Income & Other	-1.44	-1.4	-1.74	152.15	153.2	157
Total Common Equity	1,337	1,632	1,754	916.28	1,053	1,162
Minority Interest	20.25	62.62	75.63	62.01	70.73	31.74
Shareholders' Equity	1,357	1,694	1,829	978.3	1,124	1,194
Total Liabilities & Equity	2,265	2,959	2,771	2,629	2,667	3,036
Total Debt	43.3	41.83	49.04	806.18	723.88	1,024
Net Cash (Debt)	621.22	1,172	1,122	218.3	134.48	-68.33
Net Cash Growth	-32.81%	4.50%	413.92%	62.33%	-	-
Net Cash Per Share	0.72	1.35	1.55	0.31	0.19	-0.10
Filing Date Shares Outstanding	855.05	867.42	773.4	702.25	702.96	704.69
Total Common Shares Outstanding	855.05	867.42	773.4	702.25	702.96	704.69
Working Capital	570.06	867.33	950.34	836.31	748	962.25
Book Value Per Share	1.56	1.88	2.27	1.30	1.50	1.65
Tangible Book Value	1,120	1,416	1,343	503.56	454.58	463.41
Tangible Book Value Per Share	1.31	1.63	1.74	0.72	0.65	0.66
Buildings	-	249.47	249.47	238.74	238.74	238.24
Machinery	-	81.05	90.66	86.6	89.63	88.84
Construction In Progress	-	144.02	121.87	116.24	112.05	100.49

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