Jinfa Labi Maternity & Baby Articles Co., Ltd (SHE:002762)

SHE:002762 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	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	99.44	160.02	223.76	153.37	185.5	175.25
Short-Term Investments	-	-	-	100.27	35.16	303.37
Trading Asset Securities	174.15	111.86	-	-	-	-
Cash & Short-Term Investments	273.59	271.88	223.76	253.64	220.66	478.62
Cash Growth	40.78%	21.51%	-11.78%	14.95%	-53.90%	10.32%
Accounts Receivable	24.6	26.42	12.6	13.09	18	18.83
Other Receivables	28.23	28.38	4.46	43.1	6.59	7.53
Receivables	52.83	54.8	17.05	56.2	24.58	26.37
Inventory	83.1	93.07	102.06	116.51	150.62	149.95
Prepaid Expenses	-	-	-	-	-	0.72
Other Current Assets	23.94	10.28	3.52	3.1	6.9	2.39
Total Current Assets	433.46	430.03	346.39	429.45	402.76	658.05
Property, Plant & Equipment	218.88	225.66	248.54	253.61	249.97	232.09
Long-Term Investments	170.27	172.07	217.05	173.22	328.19	133.59
Goodwill	43.29	43.29	-	-	-	-
Other Intangible Assets	43.26	44.15	45.76	51.04	53.02	53.09
Long-Term Deferred Tax Assets	16.05	12.31	30.97	33.72	32.67	21.03
Long-Term Deferred Charges	4.73	4.53	3.08	2.37	2.98	4.9
Other Long-Term Assets	22.75	23.53	-	-	0.11	-
Total Assets	952.7	955.57	891.79	943.41	1,070	1,103
Accounts Payable	30.72	18.46	25.03	25.63	43.76	46.41
Accrued Expenses	9.05	12.08	8.62	13.32	10.7	12.59
Short-Term Debt	30	-	-	-	-	20.02
Current Portion of Leases	3.48	6.54	2.62	1.96	4.36	-
Current Income Taxes Payable	1.23	2.46	0.01	1.06	2.1	5.84
Current Unearned Revenue	26.08	28.76	10.82	13.86	16.16	17.91
Other Current Liabilities	8.94	8.83	7.88	9.59	8.7	9.31
Total Current Liabilities	109.49	77.12	54.99	65.43	85.77	112.09
Long-Term Leases	3.47	3.99	2.96	1.2	0.69	-
Long-Term Deferred Tax Liabilities	-	0.63	-	-	-	-
Total Liabilities	112.96	81.74	57.95	66.62	86.47	112.09
Common Stock	354.03	354.03	354.03	354.03	354.03	354.03
Additional Paid-In Capital	159.56	159.56	159.5	159.5	159.53	159.53
Retained Earnings	319.21	354.84	320.39	361.59	467.74	474.97
Total Common Equity	832.79	868.42	833.91	875.11	981.3	988.53
Minority Interest	6.94	5.41	-0.07	1.68	1.94	2.13
Shareholders' Equity	839.74	873.83	833.84	876.79	983.24	990.66
Total Liabilities & Equity	952.7	955.57	891.79	943.41	1,070	1,103
Total Debt	36.95	10.52	5.59	3.16	5.05	20.02
Net Cash (Debt)	236.65	261.36	218.18	250.48	215.6	458.6
Net Cash Growth	27.47%	19.79%	-12.90%	16.18%	-52.99%	5.70%
Net Cash Per Share	0.61	0.75	0.65	0.71	0.62	1.27
Filing Date Shares Outstanding	354.03	354.03	354.03	354.03	354.03	354.03
Total Common Shares Outstanding	354.03	354.03	354.03	354.03	354.03	354.03
Working Capital	323.97	352.9	291.4	364.02	316.98	545.97
Book Value Per Share	2.35	2.45	2.36	2.47	2.77	2.79
Tangible Book Value	746.24	780.98	788.16	824.07	928.27	935.45
Tangible Book Value Per Share	2.11	2.21	2.23	2.33	2.62	2.64
Buildings	243.78	243.78	274.05	273.56	184.81	184.81
Machinery	46.72	45.69	37.47	37.32	31.93	12.83
Construction In Progress	7.72	7.71	7.38	4.1	83.23	66.03

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