Shenyang Cuihua Gold and Silver Jewelry Co., Ltd. (SHE:002731)

SHE:002731 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	470.01	511.19	345.06	437.83	626.95
Trading Asset Securities	394.3	194.44	-	-	-
Cash & Short-Term Investments	864.31	705.63	345.06	437.83	626.95
Cash Growth	22.49%	104.49%	-21.19%	-30.16%	13.86%
Accounts Receivable	228.9	201.9	101.91	174.81	195.77
Other Receivables	8.45	24.92	3.02	4.87	2.65
Receivables	237.35	226.82	104.93	179.68	198.42
Inventory	3,213	2,628	2,127	2,019	2,154
Prepaid Expenses	6.61	13.02	37.9	-	0
Other Current Assets	131.41	146.29	82.06	124.06	152.48
Total Current Assets	4,452	3,720	2,697	2,761	3,132
Property, Plant & Equipment	869.79	859.75	299.98	336.95	282.58
Long-Term Investments	12.85	29.67	30.89	31.06	33.43
Goodwill	354.14	430.62	-	-	-
Other Intangible Assets	47.07	46.17	3.01	4.88	4.94
Long-Term Deferred Tax Assets	62.44	69.34	25.53	10.17	9.66
Long-Term Deferred Charges	11.07	16.58	17.84	28.35	38.89
Other Long-Term Assets	23.75	64.05	59.32	59.56	67.32
Total Assets	5,833	5,236	3,134	3,232	3,569
Accounts Payable	221.71	198.24	16.84	19.73	22.01
Accrued Expenses	15.43	20.82	6.25	6.49	3.47
Short-Term Debt	1,324	1,149	1,062	1,077	1,257
Current Portion of Long-Term Debt	257.79	75.9	-	-	-
Current Portion of Leases	15.81	36.01	28.76	35.04	9.15
Current Income Taxes Payable	46.04	27.29	16.23	10.85	11.08
Current Unearned Revenue	156.78	46.18	51.96	28.92	105.6
Other Current Liabilities	1,478	1,315	550.04	720.52	909.69
Total Current Liabilities	3,516	2,869	1,732	1,898	2,317
Long-Term Debt	402.77	631.92	29.4	-	-
Long-Term Leases	7.46	30.51	37.26	56.17	-
Long-Term Unearned Revenue	9.91	10.26	0.41	0.56	3.59
Long-Term Deferred Tax Liabilities	114.04	72.57	26.32	12.69	13.43
Other Long-Term Liabilities	-	-	-	-	0.85
Total Liabilities	4,050	3,614	1,825	1,968	2,335
Common Stock	256.16	256.16	256.16	256.16	256.16
Additional Paid-In Capital	315.06	301.95	296.48	296.48	296.48
Retained Earnings	1,147	948.28	778.13	732.69	702.45
Comprehensive Income & Other	-6.41	9.72	4.96	4.96	4.61
Total Common Equity	1,712	1,516	1,336	1,290	1,260
Minority Interest	71.67	106.28	-27.48	-26.58	-25.97
Shareholders' Equity	1,783	1,622	1,308	1,264	1,234
Total Liabilities & Equity	5,833	5,236	3,134	3,232	3,569
Total Debt	2,008	1,923	1,157	1,168	1,266
Net Cash (Debt)	-1,144	-1,218	-812.36	-730.23	-638.69
Net Cash Per Share	-4.47	-4.75	-3.17	-2.85	-2.44
Filing Date Shares Outstanding	256.16	256.16	256.16	256.16	256.16
Total Common Shares Outstanding	256.16	256.16	256.16	256.16	256.16
Working Capital	936.34	851.46	965.06	862.15	814.77
Book Value Per Share	6.68	5.92	5.21	5.04	4.92
Tangible Book Value	1,310	1,039	1,333	1,285	1,255
Tangible Book Value Per Share	5.12	4.06	5.20	5.02	4.90
Buildings	737.54	466.17	343.86	357.59	357.59
Machinery	333.3	156.59	31.12	32.96	34.15
Construction In Progress	22	377.06	-	-	-

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