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

SHE:002297 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	545.5	560.77	512.13	602.34	550.17	379.94
Trading Asset Securities	-	-	-	-	215.98	54.55
Cash & Short-Term Investments	545.5	560.77	512.13	602.34	766.15	434.49
Cash Growth	2.23%	9.50%	-14.98%	-21.38%	76.33%	-1.62%
Accounts Receivable	501.23	469.95	405.22	352.74	295.79	278.07
Other Receivables	3.91	2.59	1.05	1.19	1.47	36.71
Receivables	505.14	472.54	406.27	353.93	297.27	314.77
Inventory	552.22	536.73	544.93	476.23	400.81	321.44
Other Current Assets	18.56	18.95	19.66	17.5	24.7	23.11
Total Current Assets	1,621	1,589	1,483	1,450	1,489	1,094
Property, Plant & Equipment	926.36	938.84	894.85	761.58	725.74	577.62
Long-Term Investments	89.11	89.11	119.94	120.8	75.25	52.1
Other Intangible Assets	250.14	255.47	258.99	258.64	251.44	254.69
Long-Term Deferred Tax Assets	42.22	39.79	26.76	27.49	26.98	29.69
Long-Term Deferred Charges	48.22	42.56	57.74	34.72	38.6	37.44
Other Long-Term Assets	10.24	4.34	17.5	32.73	6.85	4.1
Total Assets	2,988	2,959	2,859	2,686	2,614	2,049
Accounts Payable	291.49	295.63	228.62	195.9	190.79	110.27
Accrued Expenses	23.2	42.51	30.3	43.54	34.03	19.19
Short-Term Debt	380	320.26	230.18	50.05	-	281.7
Current Portion of Long-Term Debt	29.8	30.02	-	2.07	41.84	0.3
Current Income Taxes Payable	10.2	1.98	2.65	4.95	1.36	7.7
Current Unearned Revenue	12.49	13.38	13.17	8.96	10.52	9.53
Other Current Liabilities	41.83	56.07	87.52	98.63	100.64	36.46
Total Current Liabilities	789.01	759.85	592.43	404.1	379.18	465.16
Long-Term Debt	-	-	-	76	78.06	79.7
Long-Term Unearned Revenue	120.23	121.36	116.24	88.38	73.29	83.37
Long-Term Deferred Tax Liabilities	4.42	4.52	5.36	5.28	5.58	5.37
Total Liabilities	913.66	885.73	714.04	573.76	536.1	633.6
Common Stock	573.1	573.1	573.1	573.1	573.1	471.32
Additional Paid-In Capital	1,678	1,678	1,678	1,678	1,678	1,147
Retained Earnings	-203.89	-204.88	-144.07	-173.35	-197.3	-216.2
Comprehensive Income & Other	4.96	4.96	14.32	11.09	0.93	-12.7
Total Common Equity	2,053	2,052	2,122	2,089	2,055	1,389
Minority Interest	21.51	21.81	23.02	23	22.59	26.85
Shareholders' Equity	2,074	2,073	2,145	2,112	2,078	1,416
Total Liabilities & Equity	2,988	2,959	2,859	2,686	2,614	2,049
Total Debt	409.8	350.28	230.18	128.12	119.9	361.7
Net Cash (Debt)	135.7	210.49	281.95	474.22	646.25	72.79
Net Cash Growth	-52.15%	-25.35%	-40.54%	-26.62%	787.79%	-63.06%
Net Cash Per Share	0.24	0.37	0.49	0.83	1.26	0.15
Filing Date Shares Outstanding	573.1	573.1	573.1	573.1	573.1	471.32
Total Common Shares Outstanding	573.1	573.1	573.1	573.1	573.1	471.32
Working Capital	832.42	829.14	890.55	1,046	1,110	628.66
Book Value Per Share	3.58	3.58	3.70	3.65	3.59	2.95
Tangible Book Value	1,802	1,796	1,863	1,831	1,804	1,134
Tangible Book Value Per Share	3.14	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.