Jiangsu Yanghe Distillery Co., Ltd. (SHE: 002304)

Jiangsu Yanghe Distillery 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	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	21,405	25,813	24,375	20,956	7,243	4,300
Trading Asset Securities	5,753	5,851	7,998	10,954	14,302	17,977
Cash & Short-Term Investments	27,158	31,664	32,374	31,910	21,545	22,277
Cash Growth	-9.10%	-2.19%	1.45%	48.11%	-3.28%	370.44%
Accounts Receivable	463.36	791.58	1,194	887.89	617.72	675.35
Other Receivables	37.25	57.78	74.36	11.52	30.32	37.52
Receivables	500.6	849.36	1,269	899.41	648.04	712.87
Inventory	18,517	18,954	17,729	16,803	14,853	14,433
Other Current Assets	483.86	1,067	140.71	152.41	192.2	383.23
Total Current Assets	46,660	52,535	51,512	49,765	37,238	37,806
Property, Plant & Equipment	7,462	6,845	6,586	6,822	7,106	7,520
Long-Term Investments	6,465	6,763	6,182	7,669	6,396	5,076
Goodwill	276	276	276	276	276	276
Other Intangible Assets	1,825	1,773	1,714	1,680	1,714	1,747
Long-Term Deferred Tax Assets	1,262	1,326	1,507	1,386	925.92	825.06
Long-Term Deferred Charges	20.56	8.05	12.08	16.1	0.13	0.25
Other Long-Term Assets	191.38	266.03	183.85	186.14	209.68	204.4
Total Assets	64,162	69,792	67,973	67,799	53,866	53,455
Accounts Payable	1,339	1,426	1,376	1,474	1,152	1,331
Accrued Expenses	91.7	1,223	1,518	1,719	1,299	371.65
Current Portion of Leases	23.53	25.08	23.68	8.41	-	-
Current Income Taxes Payable	1,545	508.56	563.18	2,201	1,333	1,548
Current Unearned Revenue	4,966	11,105	13,742	15,805	8,801	6,754
Other Current Liabilities	2,030	2,889	2,705	3,527	2,072	6,532
Total Current Liabilities	9,995	17,176	19,928	24,733	14,657	16,537
Long-Term Debt	-	-	-	0.04	0.04	0.07
Long-Term Leases	42.15	48.71	3.72	10.73	-	-
Long-Term Unearned Revenue	89.76	87.52	92.28	77.24	86	89.76
Long-Term Deferred Tax Liabilities	234.88	234.39	227.53	299.38	456.34	139.26
Other Long-Term Liabilities	195.7	196.01	196.46	196.69	197.05	197.62
Total Liabilities	10,557	17,742	20,448	25,317	15,397	16,963
Common Stock	1,506	1,506	1,507	1,507	1,507	1,507
Additional Paid-In Capital	930.52	930.52	904.65	782.24	741.53	741.53
Retained Earnings	51,058	49,500	45,118	40,259	37,243	34,264
Treasury Stock	-	-	-56.28	-56.28	-1,002	-
Comprehensive Income & Other	1.02	2.02	1.98	-5.84	-5.21	-3.61
Total Common Equity	53,496	51,939	47,475	42,486	38,485	36,509
Minority Interest	108.17	111.35	49.5	-4.9	-14.93	-17.28
Shareholders' Equity	53,604	52,050	47,525	42,481	38,470	36,492
Total Liabilities & Equity	64,162	69,792	67,973	67,799	53,866	53,455
Total Debt	65.68	73.79	27.4	19.17	0.04	0.07
Net Cash (Debt)	27,093	31,590	32,346	31,891	21,545	22,277
Net Cash Growth	-9.26%	-2.34%	1.43%	48.02%	-3.28%	370.45%
Net Cash Per Share	17.98	20.97	21.47	21.30	14.35	14.78
Filing Date Shares Outstanding	1,506	1,506	1,506	1,497	1,497	1,507
Total Common Shares Outstanding	1,506	1,506	1,506	1,497	1,497	1,507
Working Capital	36,665	35,359	31,584	25,031	22,581	21,269
Book Value Per Share	35.51	34.48	31.52	28.38	25.70	24.23
Tangible Book Value	51,395	49,889	45,485	40,531	36,495	34,486
Tangible Book Value Per Share	34.12	33.12	30.19	27.07	24.37	22.88
Buildings	-	8,366	8,310	8,171	8,169	7,910
Machinery	-	3,832	3,759	3,757	3,708	3,631
Construction In Progress	-	1,457	757.15	525.5	223.47	263.15

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