Hunan Boyun New Materials Co.,Ltd (SHE:002297)

SHE:002297 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	560.77	512.13	602.34	550.17	379.94
Trading Asset Securities	-	-	-	215.98	54.55
Cash & Short-Term Investments	560.77	512.13	602.34	766.15	434.49
Cash Growth	9.50%	-14.98%	-21.38%	76.33%	-1.62%
Accounts Receivable	469.95	405.22	352.74	295.79	278.07
Other Receivables	2.59	1.05	1.19	1.47	36.71
Receivables	472.54	406.27	353.93	297.27	314.77
Inventory	536.73	544.93	476.23	400.81	321.44
Other Current Assets	18.95	19.66	17.5	24.7	23.11
Total Current Assets	1,589	1,483	1,450	1,489	1,094
Property, Plant & Equipment	938.84	894.85	761.58	725.74	577.62
Long-Term Investments	89.11	119.94	120.8	75.25	52.1
Other Intangible Assets	255.47	258.99	258.64	251.44	254.69
Long-Term Deferred Tax Assets	39.79	26.76	27.49	26.98	29.69
Long-Term Deferred Charges	42.56	57.74	34.72	38.6	37.44
Other Long-Term Assets	4.34	17.5	32.73	6.85	4.1
Total Assets	2,959	2,859	2,686	2,614	2,049
Accounts Payable	295.63	228.62	195.9	190.79	110.27
Accrued Expenses	42.51	30.3	43.54	34.03	19.19
Short-Term Debt	320.26	230.18	50.05	-	281.7
Current Portion of Long-Term Debt	30.02	-	2.07	41.84	0.3
Current Income Taxes Payable	1.98	2.65	4.95	1.36	7.7
Current Unearned Revenue	13.38	13.17	8.96	10.52	9.53
Other Current Liabilities	56.07	87.52	98.63	100.64	36.46
Total Current Liabilities	759.85	592.43	404.1	379.18	465.16
Long-Term Debt	-	-	76	78.06	79.7
Long-Term Unearned Revenue	121.36	116.24	88.38	73.29	83.37
Long-Term Deferred Tax Liabilities	4.52	5.36	5.28	5.58	5.37
Total Liabilities	885.73	714.04	573.76	536.1	633.6
Common Stock	573.1	573.1	573.1	573.1	471.32
Additional Paid-In Capital	1,678	1,678	1,678	1,678	1,147
Retained Earnings	-204.88	-144.07	-173.35	-197.3	-216.2
Comprehensive Income & Other	4.96	14.32	11.09	0.93	-12.7
Total Common Equity	2,052	2,122	2,089	2,055	1,389
Minority Interest	21.81	23.02	23	22.59	26.85
Shareholders' Equity	2,073	2,145	2,112	2,078	1,416
Total Liabilities & Equity	2,959	2,859	2,686	2,614	2,049
Total Debt	350.28	230.18	128.12	119.9	361.7
Net Cash (Debt)	210.49	281.95	474.22	646.25	72.79
Net Cash Growth	-25.35%	-40.54%	-26.62%	787.79%	-63.06%
Net Cash Per Share	0.37	0.49	0.83	1.26	0.15
Filing Date Shares Outstanding	573.1	573.1	573.1	573.1	471.32
Total Common Shares Outstanding	573.1	573.1	573.1	573.1	471.32
Working Capital	829.14	890.55	1,046	1,110	628.66
Book Value Per Share	3.58	3.70	3.65	3.59	2.95
Tangible Book Value	1,796	1,863	1,831	1,804	1,134
Tangible Book Value Per Share	3.13	3.25	3.19	3.15	2.41
Buildings	721.07	502.06	499.95	497.09	407.09
Machinery	647.47	623.73	483.55	459.98	412.47
Construction In Progress	16.31	183.04	164.12	115.91	78.78

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