Shifeng Cultural Development Co., Ltd. (SHE:002862)

SHE:002862 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	43.41	99.28	69.52	135.18	175.81	194.37
Trading Asset Securities	-	-	-	-	6.44	1.31
Cash & Short-Term Investments	43.41	99.28	69.52	135.18	182.25	195.68
Cash Growth	44.76%	42.81%	-48.57%	-25.82%	-6.87%	9.12%
Accounts Receivable	128.86	145.24	111.12	103.5	99.52	57.48
Other Receivables	4.22	6.88	3.91	5.07	4.34	3.05
Receivables	133.08	152.13	115.02	108.57	103.86	60.53
Inventory	130.61	97.63	91.96	102.91	104.78	110.94
Prepaid Expenses	-	-	-	0.82	-	-
Other Current Assets	38.2	19.94	16.93	24.79	45.98	50.43
Total Current Assets	345.29	368.98	293.44	372.28	436.87	417.57
Property, Plant & Equipment	227.62	223.18	201.67	169.68	163.52	171.01
Long-Term Investments	32.37	35.26	81.54	111.5	23.13	37.37
Other Intangible Assets	40.7	40.98	42.08	43.2	44.33	45.46
Long-Term Deferred Tax Assets	0.05	0.05	0.05	0.04	1.32	2.31
Other Long-Term Assets	57.93	51.26	11.22	7.54	0.67	1.88
Total Assets	703.97	719.71	630.02	704.25	669.84	675.61
Accounts Payable	17.01	31.35	31.88	20.14	23.63	25.16
Accrued Expenses	4.83	7.32	6.36	5.22	4.66	4.69
Short-Term Debt	147.13	133.09	113.8	100.12	100.14	106.15
Current Portion of Long-Term Debt	28.29	24.7	16.08	3.55	17.6	0.79
Current Portion of Leases	-	7.01	0.08	0.15	0.29	-
Current Income Taxes Payable	0.53	0.12	0.26	0.11	0.22	0.24
Current Unearned Revenue	0.88	3.57	0.07	2.16	8.44	2.95
Other Current Liabilities	0.42	12.82	14.36	62.33	0.69	0.83
Total Current Liabilities	199.09	219.98	182.89	193.77	155.68	140.81
Long-Term Debt	26.69	26.69	38.5	37.5	-	0.59
Long-Term Leases	10.43	8.28	-	0.08	0.29	-
Long-Term Unearned Revenue	0.18	0.06	0.12	0.18	0.24	0.3
Long-Term Deferred Tax Liabilities	2.11	2.11	-	-	-	0.13
Other Long-Term Liabilities	-	-	-	-	0.4	7
Total Liabilities	238.5	257.11	221.5	231.53	156.62	148.83
Common Stock	120	120	120	120	120	120
Additional Paid-In Capital	299.78	299.78	267.31	267.8	267.8	267.8
Retained Earnings	44.98	42.76	33.23	97.32	137.79	138.77
Treasury Stock	-	-	-12	-12.5	-12.5	-
Comprehensive Income & Other	-0.11	-0.13	-0.03	0.06	0.12	0.21
Total Common Equity	464.64	462.4	408.51	472.69	513.21	526.78
Minority Interest	0.83	0.19	-	0.03	-	-
Shareholders' Equity	465.47	462.6	408.51	472.71	513.21	526.78
Total Liabilities & Equity	703.97	719.71	630.02	704.25	669.84	675.61
Total Debt	212.54	199.77	168.46	141.4	118.33	107.53
Net Cash (Debt)	-169.14	-100.49	-98.94	-6.22	63.91	88.14
Net Cash Growth	-	-	-	-	-27.49%	-30.99%
Net Cash Per Share	-1.01	-0.60	-0.60	-0.04	0.47	0.52
Filing Date Shares Outstanding	168	168	166.32	166.32	166.32	168
Total Common Shares Outstanding	168	168	166.32	166.32	166.32	168
Working Capital	146.21	149	110.55	178.5	281.18	276.76
Book Value Per Share	2.77	2.75	2.46	2.84	3.09	3.14
Tangible Book Value	423.94	421.43	366.43	429.48	468.88	481.32
Tangible Book Value Per Share	2.52	2.51	2.20	2.58	2.82	2.87
Buildings	-	181.61	170.88	166.68	158.65	158.65
Machinery	-	129.88	115.24	96.16	120.82	113.93
Construction In Progress	-	29.05	33.14	6.42	-	-

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