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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	115.74	160.02	223.76	153.37	185.5	175.25
Short-Term Investments	-	-	-	100.27	35.16	303.37
Trading Asset Securities	118.57	111.86	-	-	-	-
Cash & Short-Term Investments	234.31	271.88	223.76	253.64	220.66	478.62
Cash Growth	28.52%	21.51%	-11.78%	14.95%	-53.90%	10.32%
Accounts Receivable	32.63	26.42	12.6	13.09	18	18.83
Other Receivables	23.37	28.38	4.46	43.1	6.59	7.53
Receivables	56	54.8	17.05	56.2	24.58	26.37
Inventory	102.7	93.07	102.06	116.51	150.62	149.95
Prepaid Expenses	-	-	-	-	-	0.72
Other Current Assets	24.75	10.28	3.52	3.1	6.9	2.39
Total Current Assets	417.76	430.03	346.39	429.45	402.76	658.05
Property, Plant & Equipment	231.64	225.66	248.54	253.61	249.97	232.09
Long-Term Investments	134.24	172.07	217.05	173.22	328.19	133.59
Goodwill	43.29	43.29	-	-	-	-
Other Intangible Assets	42.82	44.15	45.76	51.04	53.02	53.09
Long-Term Deferred Tax Assets	20.08	12.31	30.97	33.72	32.67	21.03
Long-Term Deferred Charges	5.68	4.53	3.08	2.37	2.98	4.9
Other Long-Term Assets	22.61	23.53	-	-	0.11	-
Total Assets	918.12	955.57	891.79	943.41	1,070	1,103
Accounts Payable	46.07	18.46	25.03	25.63	43.76	46.41
Accrued Expenses	5.85	12.08	8.62	13.32	10.7	12.59
Short-Term Debt	30.1	-	-	-	-	20.02
Current Portion of Leases	6.1	6.54	2.62	1.96	4.36	-
Current Income Taxes Payable	5.61	2.46	0.01	1.06	2.1	5.84
Current Unearned Revenue	28.37	28.76	10.82	13.86	16.16	17.91
Other Current Liabilities	8.54	8.83	7.88	9.59	8.7	9.31
Total Current Liabilities	130.65	77.12	54.99	65.43	85.77	112.09
Long-Term Leases	15.55	3.99	2.96	1.2	0.69	-
Long-Term Deferred Tax Liabilities	-	0.63	-	-	-	-
Total Liabilities	146.19	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	258.17	354.84	320.39	361.59	467.74	474.97
Total Common Equity	771.75	868.42	833.91	875.11	981.3	988.53
Minority Interest	0.18	5.41	-0.07	1.68	1.94	2.13
Shareholders' Equity	771.93	873.83	833.84	876.79	983.24	990.66
Total Liabilities & Equity	918.12	955.57	891.79	943.41	1,070	1,103
Total Debt	51.75	10.52	5.59	3.16	5.05	20.02
Net Cash (Debt)	182.55	261.36	218.18	250.48	215.6	458.6
Net Cash Growth	4.80%	19.79%	-12.90%	16.18%	-52.99%	5.70%
Net Cash Per Share	0.52	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	287.12	352.9	291.4	364.02	316.98	545.97
Book Value Per Share	2.18	2.45	2.36	2.47	2.77	2.79
Tangible Book Value	685.64	780.98	788.16	824.07	928.27	935.45
Tangible Book Value Per Share	1.94	2.21	2.23	2.33	2.62	2.64
Buildings	-	243.78	274.05	273.56	184.81	184.81
Machinery	-	45.69	37.47	37.32	31.93	12.83
Construction In Progress	-	7.71	7.38	4.1	83.23	66.03

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