Chow Tai Seng Jewellery Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020
Cash & Equivalents	1,077	1,158	851.79	1,735	1,289	1,680
Short-Term Investments	-	-	-	-	-	451.12
Trading Asset Securities	0.08	0.05	-	-	-	-
Cash & Short-Term Investments	1,077	1,158	851.79	1,735	1,289	2,132
Cash Growth	-30.60%	35.90%	-50.92%	34.60%	-39.51%	64.79%
Accounts Receivable	381.98	473.44	1,704	1,003	682.89	136.5
Other Receivables	56.42	51.23	66.75	31.28	23.48	20.85
Receivables	546.91	524.67	1,771	1,035	1,100	463.11
Inventory	4,528	4,270	3,643	3,342	2,748	2,391
Other Current Assets	232.52	208.62	182.62	122.38	119.93	78.6
Total Current Assets	6,385	6,161	6,448	6,235	5,257	5,065
Property, Plant & Equipment	998.18	957.44	832.31	614.75	505.29	328.28
Long-Term Investments	154.02	156.95	158.13	158.51	689.42	708.23
Other Intangible Assets	359	375.79	385.78	403.49	427.09	426.76
Long-Term Accounts Receivable	-	-	11.22	4.43	-	-
Long-Term Deferred Tax Assets	155.49	136.4	134.22	138.87	70.28	64.72
Long-Term Deferred Charges	29.14	35.92	34.66	46.1	48.37	58.82
Other Long-Term Assets	110.99	12.12	8.05	6.13	18.3	1.35
Total Assets	8,192	7,836	8,012	7,607	7,016	6,656
Accounts Payable	120.68	174	148.54	271.19	344.66	422.62
Accrued Expenses	30.79	156.14	134.52	102.76	105.22	94.11
Short-Term Debt	300.29	-	200.25	-	-	-
Current Portion of Long-Term Debt	70.76	0.92	0.02	0.02	-	-
Current Portion of Leases	-	61.15	65.25	50.86	39.87	-
Current Income Taxes Payable	136.87	87.23	146.05	103.35	139.84	148.65
Current Unearned Revenue	19.2	21.14	20.38	21.25	16.83	9.83
Other Current Liabilities	1,185	898.38	853.81	927.93	460.58	564.27
Total Current Liabilities	1,864	1,399	1,569	1,477	1,107	1,239
Long-Term Debt	-	17.1	18	18	18.02	-
Long-Term Leases	60.05	57.01	32.08	46.51	69.78	-
Long-Term Unearned Revenue	4.51	4.57	4.57	12.51	15.57	11.07
Long-Term Deferred Tax Liabilities	0.01	0	-	-	4.87	11.48
Other Long-Term Liabilities	9.08	6.99	4.28	3.99	3.64	3.53
Total Liabilities	1,937	1,485	1,628	1,558	1,219	1,266
Common Stock	1,085	1,096	1,096	1,096	1,096	730.82
Additional Paid-In Capital	1,168	1,327	1,327	1,327	1,333	1,686
Retained Earnings	4,327	4,423	4,444	4,105	3,551	3,092
Treasury Stock	-	-169.99	-169.99	-169.99	-129.26	-63.55
Comprehensive Income & Other	-320.17	-320.17	-315.95	-315.88	-64.4	-59.66
Total Common Equity	6,261	6,356	6,381	6,042	5,787	5,386
Minority Interest	-6.43	-4.88	3.37	6.65	10.08	4.5
Shareholders' Equity	6,254	6,351	6,385	6,049	5,797	5,390
Total Liabilities & Equity	8,192	7,836	8,012	7,607	7,016	6,656
Total Debt	431.09	136.18	315.61	115.39	127.67	-
Net Cash (Debt)	646.05	1,021	536.18	1,620	1,162	2,132
Net Cash Growth	-37.24%	90.50%	-66.90%	39.46%	-45.50%	64.79%
Net Cash Per Share	0.59	0.94	0.49	1.50	1.06	1.96
Filing Date Shares Outstanding	1,085	1,085	1,085	1,085	1,086	1,096
Total Common Shares Outstanding	1,085	1,085	1,085	1,085	1,091	1,096
Working Capital	4,521	4,762	4,879	4,758	4,150	3,825
Book Value Per Share	5.77	5.86	5.88	5.57	5.30	4.91
Tangible Book Value	5,902	5,980	5,996	5,639	5,360	4,959
Tangible Book Value Per Share	5.44	5.51	5.52	5.19	4.91	4.52
Buildings	-	1.54	1.54	3.85	10.11	10.11
Machinery	-	80.65	57.47	54.65	53.14	50.55
Construction In Progress	-	806.39	721.45	505.49	375.12	304.91

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