Modern Avenue Group Co., Ltd. (SHE:002656)

Modern Avenue Group 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	99.58	135.72	113.75	106.3	322.13	589.31
Trading Asset Securities	92.88	100.66	113.13	169.12	-	-
Cash & Short-Term Investments	192.47	236.38	226.88	275.42	322.13	589.31
Cash Growth	-20.24%	4.19%	-17.62%	-14.50%	-45.34%	142.22%
Accounts Receivable	182.84	34.53	56.76	71.91	85.54	125.92
Other Receivables	12.39	16.07	44.84	105.87	149.53	139.05
Receivables	195.23	50.6	101.6	177.78	235.07	264.97
Inventory	150.26	59.8	73	98.57	100.22	127.32
Prepaid Expenses	-	-	0	-	0.38	0
Other Current Assets	37.54	16.29	14.15	21.5	29.54	27.43
Total Current Assets	575.49	363.07	415.63	573.26	687.34	1,009
Property, Plant & Equipment	84.13	28.09	65.25	91.07	67.25	15.89
Long-Term Investments	33.27	33.32	50.14	58.68	91.55	10
Other Intangible Assets	12.56	4.57	4.65	5.32	6.07	6.12
Long-Term Deferred Tax Assets	2.38	-	-	-	22.62	80.45
Long-Term Deferred Charges	7.29	13.12	15.63	13.68	5.55	14.47
Other Long-Term Assets	28.98	43.69	45.37	48.31	53.12	63.45
Total Assets	744.11	485.87	596.66	790.33	933.48	1,199
Accounts Payable	94.2	15.15	17.48	24.48	36.89	56.5
Accrued Expenses	8.02	8.45	9.64	14.63	24.52	24
Short-Term Debt	55.13	-	-	-	-	-
Current Portion of Leases	11.09	10.71	22.24	19.16	14.98	-
Current Income Taxes Payable	1.75	0.05	0.77	0.1	0.04	1.04
Current Unearned Revenue	38.32	42.84	47.82	65.74	68.17	87.28
Other Current Liabilities	66.86	48.87	52.79	68.63	63.1	111.11
Total Current Liabilities	275.36	126.07	150.73	192.74	207.71	279.94
Long-Term Leases	36.66	15.01	47.34	74.18	47.19	-
Long-Term Deferred Tax Liabilities	3.23	2.91	3.04	2.87	2.79	3.1
Other Long-Term Liabilities	3.91	5.86	23.22	13.72	102.23	156.84
Total Liabilities	319.16	149.85	224.33	283.51	359.92	439.88
Common Stock	712.52	712.52	712.52	712.52	712.52	712.52
Additional Paid-In Capital	1,456	1,331	1,311	1,311	1,311	1,311
Retained Earnings	-1,764	-1,495	-1,437	-1,348	-1,307	-1,239
Comprehensive Income & Other	20.13	-212.7	-214.89	-169.47	-144.15	-25.03
Total Common Equity	424.94	336.01	371.39	505.86	572.58	759.53
Minority Interest	-	-	0.94	0.96	0.99	-
Shareholders' Equity	424.94	336.01	372.33	506.82	573.57	759.53
Total Liabilities & Equity	744.11	485.87	596.66	790.33	933.48	1,199
Total Debt	102.87	25.73	69.58	93.34	62.17	-
Net Cash (Debt)	89.59	210.65	157.3	182.08	259.96	589.31
Net Cash Growth	-52.41%	33.92%	-13.61%	-29.96%	-55.89%	-
Net Cash Per Share	0.13	0.30	0.22	0.24	0.36	0.83
Filing Date Shares Outstanding	712.52	712.52	712.52	712.52	712.52	712.52
Total Common Shares Outstanding	712.52	712.52	712.52	712.52	712.52	712.52
Working Capital	300.13	237	264.9	380.52	479.63	729.1
Book Value Per Share	0.60	0.47	0.52	0.71	0.80	1.07
Tangible Book Value	412.38	331.44	366.74	500.54	566.51	753.41
Tangible Book Value Per Share	0.58	0.47	0.51	0.70	0.80	1.06
Machinery	-	13.26	19.06	19.38	18.89	30.54
Construction In Progress	-	1.25	0.56	6.21	3.81	5.78

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