Lisheng Sports (Shanghai) Co.,Ltd (SHE:002858)

SHE:002858 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	320.55	258.37	180.18	183.39	256.97	112.23
Trading Asset Securities	6.04	19.22	78.49	97.39	188.76	0.35
Cash & Short-Term Investments	326.59	277.58	258.67	280.78	445.73	112.58
Cash Growth	34.35%	7.31%	-7.87%	-37.01%	295.93%	-22.28%
Accounts Receivable	136.07	105.42	120.15	86.62	75.86	99.58
Other Receivables	13.8	12.97	13.66	11.91	17.07	19.27
Receivables	149.87	118.39	133.81	98.52	92.93	118.86
Inventory	48	38.86	49.48	61.87	51.17	47.06
Prepaid Expenses	-	3	2.81	-	-	-
Other Current Assets	32.93	14.89	20.78	17.94	21.37	21.14
Total Current Assets	557.38	452.72	465.56	459.11	611.2	299.64
Property, Plant & Equipment	168.46	136.05	119.72	153.51	151.66	106.05
Long-Term Investments	75.78	67.61	89.8	228.06	188.79	11.03
Goodwill	118.91	118.91	134.53	134.53	137.82	137.82
Other Intangible Assets	173.02	177.71	177.25	16.91	17.06	18.2
Long-Term Deferred Tax Assets	4.14	4.09	7.04	9.15	7.62	7.52
Long-Term Deferred Charges	24.66	29.91	28.57	28.58	21.56	13.01
Other Long-Term Assets	5.76	6.21	4.91	0.4	0.07	0.19
Total Assets	1,128	993.22	1,027	1,030	1,136	593.45
Accounts Payable	35.55	54.81	45.96	53.42	35.31	48.36
Accrued Expenses	11.6	18.12	7.27	43.98	6.77	5.43
Short-Term Debt	177.27	192.44	208.7	95.7	53.91	39.8
Current Portion of Leases	3.25	8.16	4.6	10.29	8.98	-
Current Income Taxes Payable	5.53	0.5	0.55	0.14	1.99	0.38
Current Unearned Revenue	22.47	17	17.77	22.74	6.46	10.06
Other Current Liabilities	74.73	11.8	40.92	13.14	186.01	53.76
Total Current Liabilities	330.4	302.85	325.77	239.41	299.43	157.78
Long-Term Leases	51.4	15.47	8.96	23.25	19.71	-
Long-Term Unearned Revenue	0.11	0.17	0.12	0.08	0.11	-
Long-Term Deferred Tax Liabilities	-	-	0.12	0.1	0.94	0.09
Other Long-Term Liabilities	-	-	-	-	-	4.38
Total Liabilities	401.92	318.48	334.96	262.84	320.18	162.24
Common Stock	163.92	163.92	163.92	159.94	159.93	126.32
Additional Paid-In Capital	522.7	528.67	529.27	481.42	462.81	107.83
Retained Earnings	-123.94	-145.96	-107.1	85.81	162	158.82
Treasury Stock	-23.42	-20.01	-	-50.03	-50.03	-36.49
Comprehensive Income & Other	4.72	-2.16	0.28	-2.83	-3.73	-2.11
Total Common Equity	543.98	524.45	586.37	674.31	730.98	354.36
Minority Interest	182.21	150.29	106.05	93.11	84.62	76.85
Shareholders' Equity	726.19	674.74	692.42	767.42	815.59	431.21
Total Liabilities & Equity	1,128	993.22	1,027	1,030	1,136	593.45
Total Debt	251.92	216.07	222.25	129.24	82.6	39.8
Net Cash (Debt)	74.67	61.51	36.42	151.54	363.13	72.78
Net Cash Growth	-7.09%	68.89%	-75.97%	-58.27%	398.96%	-4.23%
Net Cash Per Share	0.43	0.38	0.23	0.97	2.71	0.59
Filing Date Shares Outstanding	162.13	163.92	163.92	155.52	155.51	123.24
Total Common Shares Outstanding	162.13	163.92	163.92	155.52	155.51	123.24
Working Capital	226.98	149.87	139.79	219.7	311.77	141.86
Book Value Per Share	3.36	3.20	3.58	4.34	4.70	2.88
Tangible Book Value	252.05	227.83	274.59	522.86	576.1	198.35
Tangible Book Value Per Share	1.55	1.39	1.68	3.36	3.70	1.61
Buildings	-	126.35	126.35	124.6	124.6	119.11
Machinery	-	89.48	103.46	106.37	94.39	76.73
Construction In Progress	-	13.59	2.56	0.25	3.2	3.26

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.