Gospell Digital Technology Co., Ltd. (SHE:002848)

SHE:002848 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	Dec 31, 2022	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	3.31	25.84	18.42	13.82	21.65	62.78
Cash & Short-Term Investments	3.31	25.84	18.42	13.82	21.65	62.78
Cash Growth	-78.32%	40.29%	33.26%	-36.15%	-65.52%	88.63%
Accounts Receivable	122.48	121.7	171.17	175.41	217.58	298.07
Other Receivables	4.28	3.91	3.95	44.69	13.22	14.42
Receivables	126.77	125.61	175.12	220.1	230.8	312.49
Inventory	45.7	32.45	46.35	139.63	158.11	138.61
Prepaid Expenses	-	-	0.05	0.29	0.11	-
Other Current Assets	11.66	9.87	14.21	14.78	19.12	7.65
Total Current Assets	187.45	193.77	254.15	388.63	429.8	521.53
Property, Plant & Equipment	106.13	110.37	126.21	140.32	189.11	148.87
Long-Term Investments	2.83	2.83	2.99	3.13	3.3	-
Other Intangible Assets	12.98	13.12	14.57	17.23	21.02	24.11
Long-Term Accounts Receivable	-	0.14	2.84	7.15	12.43	34.73
Long-Term Deferred Tax Assets	-	-	33.51	33.52	36.09	40.68
Long-Term Deferred Charges	-	-	-	0.57	2.05	2.05
Other Long-Term Assets	95.2	96.19	0.89	2.04	2.31	28.15
Total Assets	404.59	416.41	435.17	592.59	696.1	800.11
Accounts Payable	119.64	103.6	105.94	110.61	205.83	256.46
Accrued Expenses	11.66	47.92	45.05	35.64	28.62	32.8
Short-Term Debt	37.68	67.78	98.23	135.88	131.32	102.94
Current Portion of Long-Term Debt	-	-	0.32	-	0.29	0.29
Current Portion of Leases	-	1.31	1.9	13.23	22.11	-
Current Income Taxes Payable	0.48	-	0.02	0.02	-	0.03
Current Unearned Revenue	14.75	15.12	23.2	52.16	29.74	29.82
Other Current Liabilities	61.9	7.51	10.68	10.26	7.26	9.29
Total Current Liabilities	246.11	243.25	285.35	357.81	425.16	431.63
Long-Term Debt	18	18	0.23	-	0.23	0.52
Long-Term Leases	0.7	-	3.01	2.41	30.57	-
Long-Term Unearned Revenue	4.83	5.33	7.33	9.52	12.06	14.73
Long-Term Deferred Tax Liabilities	0.26	0.26	0.26	0.26	0.26	0.27
Total Liabilities	269.89	266.84	296.17	370	468.29	447.16
Common Stock	167.15	167.15	167.15	167.15	167.15	167.15
Additional Paid-In Capital	383.43	383.43	241.7	241.7	241.7	241.7
Retained Earnings	-414.65	-399.85	-268.95	-186.84	-181.44	-56.28
Comprehensive Income & Other	-1.21	-1.2	-1.04	-0.88	-0.74	-0.28
Total Common Equity	134.72	149.52	138.86	221.13	226.67	352.29
Minority Interest	-0.02	0.06	0.15	1.45	1.14	0.66
Shareholders' Equity	134.7	149.57	139	222.58	227.81	352.95
Total Liabilities & Equity	404.59	416.41	435.17	592.59	696.1	800.11
Total Debt	56.38	87.1	103.69	151.52	184.52	103.75
Net Cash (Debt)	-53.06	-61.26	-85.27	-137.7	-162.87	-40.97
Net Cash Per Share	-0.32	-0.37	-0.51	-0.75	-0.97	-0.25
Filing Date Shares Outstanding	167.15	167.15	167.15	167.15	167.15	167.15
Total Common Shares Outstanding	167.15	167.15	167.15	167.15	167.15	167.15
Working Capital	-58.66	-49.48	-31.19	30.82	4.64	89.9
Book Value Per Share	0.81	0.89	0.83	1.32	1.36	2.11
Tangible Book Value	121.74	136.4	124.29	203.9	205.65	328.19
Tangible Book Value Per Share	0.73	0.82	0.74	1.22	1.23	1.96
Buildings	-	164.98	162.46	162.46	167.36	139.25
Machinery	-	151.74	154.96	162.2	181.94	177.63
Construction In Progress	-	4.54	4.09	0.28	0.28	-

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