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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	280.39	222.51	209.76	111.37	113.69	147.93
Short-Term Investments	20.93	-	-	-	-	-
Trading Asset Securities	15.07	40.88	1.01	0.25	0.38	1.17
Cash & Short-Term Investments	316.4	263.39	210.77	111.62	114.06	149.09
Cash Growth	61.50%	24.96%	88.83%	-2.14%	-23.49%	115.02%
Accounts Receivable	95.06	103.01	88.89	109.31	155.82	162.83
Other Receivables	10.7	10.87	3.22	4.23	6.56	48.71
Receivables	105.77	113.88	92.11	113.54	162.38	211.54
Inventory	139.09	143.04	157.23	191.06	222.86	169.38
Prepaid Expenses	0.16	0.49	0.08	0.02	0.04	-
Other Current Assets	6.15	2.58	3.81	8.58	5.79	3.87
Total Current Assets	567.57	523.38	464	424.81	505.13	533.88
Property, Plant & Equipment	265.14	281.26	333.67	381.62	420.47	440.97
Long-Term Investments	331.53	380.58	320.54	339.77	300.9	245.01
Other Intangible Assets	78.63	79.76	86.26	88.59	91.04	93.11
Long-Term Deferred Tax Assets	14.34	14.9	20.23	7.67	4.82	0.19
Long-Term Deferred Charges	24.06	23.8	25.19	26.28	32.64	32.18
Other Long-Term Assets	1.23	1.3	1.44	3.65	5.41	4.11
Total Assets	1,283	1,305	1,251	1,272	1,360	1,349
Accounts Payable	56.13	57.34	60.69	61.68	148.51	176.28
Accrued Expenses	18.82	28.92	27.22	25.95	32.45	29.67
Short-Term Debt	148.81	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	0.02	0	0.01	0.05	0.01	0.25
Current Unearned Revenue	10.69	10.79	16.84	14.37	20.26	20.49
Other Current Liabilities	15.68	6.97	5.35	6.9	8.91	5.54
Total Current Liabilities	250.45	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	5.7	6.47	9.11	11.84	12.33	10.02
Long-Term Deferred Tax Liabilities	-	-	-	-	3.53	2.46
Total Liabilities	261.14	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	398.71	389.27	341.93	392.94	396.74	388.52
Comprehensive Income & Other	69.09	69.63	69.53	74.06	90.27	73.91
Total Common Equity	1,021	1,012	964.63	1,020	1,040	1,016
Minority Interest	0.39	0.34	0.26	-0.05	-	-
Shareholders' Equity	1,021	1,012	964.88	1,020	1,040	1,016
Total Liabilities & Equity	1,283	1,305	1,251	1,272	1,360	1,349
Total Debt	154.1	182.08	167.22	131.35	94.11	89.14
Net Cash (Debt)	162.3	81.31	43.55	-19.74	19.95	59.95
Net Cash Growth	345.27%	86.70%	-	-	-66.71%	479.53%
Net Cash Per Share	0.63	0.32	0.17	-0.08	0.08	0.28
Filing Date Shares Outstanding	256	256	256	256	256	256
Total Common Shares Outstanding	256	256	256	256	256	256
Working Capital	317.12	238.71	187.03	184.63	201.76	212.52
Book Value Per Share	3.99	3.95	3.77	3.99	4.06	3.97
Tangible Book Value	942.34	932.31	878.37	931.71	949.27	922.49
Tangible Book Value Per Share	3.68	3.64	3.43	3.64	3.71	3.60
Buildings	306.95	306.82	332.18	331.4	330.94	329.17
Machinery	381.21	381.38	434.44	459.64	447.5	428.84
Construction In Progress	4.09	3.69	11.09	5.06	11.26	13.63

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