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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	56.92	160.02	223.76	153.37	185.5	175.25
Short-Term Investments	-	-	-	100.27	35.16	303.37
Trading Asset Securities	211.18	111.86	-	-	-	-
Cash & Short-Term Investments	268.11	271.88	223.76	253.64	220.66	478.62
Cash Growth	15.61%	21.51%	-11.78%	14.95%	-53.90%	10.32%
Accounts Receivable	23.97	26.42	12.6	13.09	18	18.83
Other Receivables	28.84	28.38	4.46	43.1	6.59	7.53
Receivables	52.81	54.8	17.05	56.2	24.58	26.37
Inventory	92.98	93.07	102.06	116.51	150.62	149.95
Prepaid Expenses	-	-	-	-	-	0.72
Other Current Assets	15.4	10.28	3.52	3.1	6.9	2.39
Total Current Assets	429.3	430.03	346.39	429.45	402.76	658.05
Property, Plant & Equipment	222.42	225.66	248.54	253.61	249.97	232.09
Long-Term Investments	170.22	172.07	217.05	173.22	328.19	133.59
Goodwill	43.29	43.29	-	-	-	-
Other Intangible Assets	43.7	44.15	45.76	51.04	53.02	53.09
Long-Term Deferred Tax Assets	12.8	12.31	30.97	33.72	32.67	21.03
Long-Term Deferred Charges	3.93	4.53	3.08	2.37	2.98	4.9
Other Long-Term Assets	23.01	23.53	-	-	0.11	-
Total Assets	948.67	955.57	891.79	943.41	1,070	1,103
Accounts Payable	19.38	18.46	25.03	25.63	43.76	46.41
Accrued Expenses	5.37	12.08	8.62	13.32	10.7	12.59
Short-Term Debt	-	-	-	-	-	20.02
Current Portion of Leases	5.22	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	30.42	28.76	10.82	13.86	16.16	17.91
Other Current Liabilities	7.74	8.83	7.88	9.59	8.7	9.31
Total Current Liabilities	73.74	77.12	54.99	65.43	85.77	112.09
Long-Term Leases	3.56	3.99	2.96	1.2	0.69	-
Long-Term Deferred Tax Liabilities	0.14	0.63	-	-	-	-
Total Liabilities	77.43	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	351.83	354.84	320.39	361.59	467.74	474.97
Total Common Equity	865.41	868.42	833.91	875.11	981.3	988.53
Minority Interest	5.83	5.41	-0.07	1.68	1.94	2.13
Shareholders' Equity	871.24	873.83	833.84	876.79	983.24	990.66
Total Liabilities & Equity	948.67	955.57	891.79	943.41	1,070	1,103
Total Debt	8.78	10.52	5.59	3.16	5.05	20.02
Net Cash (Debt)	259.32	261.36	218.18	250.48	215.6	458.6
Net Cash Growth	16.66%	19.79%	-12.90%	16.18%	-52.99%	5.70%
Net Cash Per Share	0.85	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	355.56	352.9	291.4	364.02	316.98	545.97
Book Value Per Share	2.44	2.45	2.36	2.47	2.77	2.79
Tangible Book Value	778.41	780.98	788.16	824.07	928.27	935.45
Tangible Book Value Per Share	2.20	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.