Zhejiang Yueling Co., Ltd. (SHE:002725)

Zhejiang Yueling 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	301.69	222.51	209.76	111.37	113.69	147.93
Trading Asset Securities	69.97	40.88	1.01	0.25	0.38	1.17
Cash & Short-Term Investments	371.67	263.39	210.77	111.62	114.06	149.09
Cash Growth	55.04%	24.96%	88.83%	-2.14%	-23.49%	115.02%
Accounts Receivable	106.08	103.01	88.89	109.31	155.82	162.83
Other Receivables	9.6	10.87	3.22	4.23	6.56	48.71
Receivables	115.68	113.88	92.11	113.54	162.38	211.54
Inventory	140.48	143.04	157.23	191.06	222.86	169.38
Prepaid Expenses	-	0.49	0.08	0.02	0.04	-
Other Current Assets	44.89	2.58	3.81	8.58	5.79	3.87
Total Current Assets	672.72	523.38	464	424.81	505.13	533.88
Property, Plant & Equipment	254.33	281.26	333.67	381.62	420.47	440.97
Long-Term Investments	285.41	380.58	320.54	339.77	300.9	245.01
Other Intangible Assets	77.54	79.76	86.26	88.59	91.04	93.11
Long-Term Deferred Tax Assets	12.81	14.9	20.23	7.67	4.82	0.19
Long-Term Deferred Charges	1.55	23.8	25.19	26.28	32.64	32.18
Other Long-Term Assets	25.02	1.3	1.44	3.65	5.41	4.11
Total Assets	1,329	1,305	1,251	1,272	1,360	1,349
Accounts Payable	56.72	57.34	60.69	61.68	148.51	176.28
Accrued Expenses	18.08	28.92	27.22	25.95	32.45	29.67
Short-Term Debt	173.79	179.64	166.55	60.29	91.92	89.14
Current Portion of Long-Term Debt	-	-	-	70.06	-	-
Current Portion of Leases	0.3	1.02	0.3	0.88	1.32	-
Current Income Taxes Payable	4.17	0	0.01	0.05	0.01	0.25
Current Unearned Revenue	12.76	10.79	16.84	14.37	20.26	20.49
Other Current Liabilities	23.18	6.97	5.35	6.9	8.91	5.54
Total Current Liabilities	289	284.68	276.96	240.18	303.37	321.36
Long-Term Leases	0.49	1.43	0.37	0.13	0.87	-
Long-Term Unearned Revenue	4.92	6.47	9.11	11.84	12.33	10.02
Long-Term Deferred Tax Liabilities	-	-	-	-	3.53	2.46
Total Liabilities	298.92	292.57	286.45	252.14	320.1	333.84
Common Stock	256	256	256	256	256	256
Additional Paid-In Capital	297.17	297.17	297.17	297.31	297.31	297.17
Retained Earnings	409.05	389.27	341.93	392.94	396.74	388.52
Comprehensive Income & Other	68.82	69.63	69.53	74.06	90.27	73.91
Total Common Equity	1,030	1,012	964.63	1,020	1,040	1,016
Minority Interest	0.29	0.34	0.26	-0.05	-	-
Shareholders' Equity	1,030	1,012	964.88	1,020	1,040	1,016
Total Liabilities & Equity	1,329	1,305	1,251	1,272	1,360	1,349
Total Debt	179.08	182.08	167.22	131.35	94.11	89.14
Net Cash (Debt)	192.59	81.31	43.55	-19.74	19.95	59.95
Net Cash Growth	377.17%	86.70%	-	-	-66.71%	479.53%
Net Cash Per Share	0.75	0.32	0.17	-0.08	0.08	0.28
Filing Date Shares Outstanding	255.02	256	256	256	256	256
Total Common Shares Outstanding	255.02	256	256	256	256	256
Working Capital	383.71	238.71	187.03	184.63	201.76	212.52
Book Value Per Share	4.04	3.95	3.77	3.99	4.06	3.97
Tangible Book Value	952.63	932.31	878.37	931.71	949.27	922.49
Tangible Book Value Per Share	3.74	3.64	3.43	3.64	3.71	3.60
Buildings	-	306.82	332.18	331.4	330.94	329.17
Machinery	-	381.38	434.44	459.64	447.5	428.84
Construction In Progress	-	3.69	11.09	5.06	11.26	13.63

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