Chow Tai Seng Jewellery Co., Ltd. (SHE: 002867)

Chow Tai Seng Jewellery Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,552	851.79	1,735	1,289	1,680	1,294
Short-Term Investments	-	-	-	-	451.12	-
Cash & Short-Term Investments	1,552	851.79	1,735	1,289	2,132	1,294
Cash Growth	86.51%	-50.92%	34.60%	-39.51%	64.79%	19.14%
Accounts Receivable	336.99	1,704	1,003	682.89	136.5	75.51
Other Receivables	71.64	66.75	31.28	23.48	20.85	19.68
Receivables	600.71	1,771	1,035	1,100	463.11	95.2
Inventory	4,215	3,643	3,342	2,748	2,391	2,597
Other Current Assets	248.58	182.62	122.38	119.93	78.6	175.82
Total Current Assets	6,616	6,448	6,235	5,257	5,065	4,162
Property, Plant & Equipment	915.72	832.31	614.75	505.29	328.28	203.64
Long-Term Investments	155.81	158.13	158.51	689.42	708.23	752.37
Other Intangible Assets	385.24	385.78	403.49	427.09	426.76	435.16
Long-Term Accounts Receivable	-	11.22	4.43	-	-	-
Long-Term Deferred Tax Assets	137.44	134.22	138.87	70.28	64.72	29.67
Long-Term Deferred Charges	39.76	34.66	46.1	48.37	58.82	66.52
Other Long-Term Assets	15.02	8.05	6.13	18.3	1.35	7.85
Total Assets	8,265	8,012	7,607	7,016	6,656	5,922
Accounts Payable	132.42	148.54	271.19	344.66	422.62	358.81
Accrued Expenses	28.33	134.52	102.76	105.22	94.11	91.66
Short-Term Debt	400.27	200.25	-	-	-	-
Current Portion of Long-Term Debt	59.07	0.02	0.02	-	-	-
Current Portion of Leases	-	65.25	50.86	39.87	-	-
Current Income Taxes Payable	143.56	146.05	103.35	139.84	148.65	119.76
Current Unearned Revenue	22.23	20.38	21.25	16.83	9.83	-
Other Current Liabilities	1,199	853.81	927.93	460.58	564.27	582.33
Total Current Liabilities	1,985	1,569	1,477	1,107	1,239	1,153
Long-Term Debt	17.1	18	18	18.02	-	-
Long-Term Leases	46.27	32.08	46.51	69.78	-	-
Long-Term Unearned Revenue	4.57	4.57	12.51	15.57	11.07	11.27
Long-Term Deferred Tax Liabilities	0	-	-	4.87	11.48	14.82
Other Long-Term Liabilities	6.31	4.28	3.99	3.64	3.53	-
Total Liabilities	2,059	1,628	1,558	1,219	1,266	1,179
Common Stock	1,096	1,096	1,096	1,096	730.82	730.91
Additional Paid-In Capital	1,327	1,327	1,327	1,333	1,686	1,650
Retained Earnings	4,268	4,444	4,105	3,551	3,092	2,408
Treasury Stock	-169.99	-169.99	-169.99	-129.26	-63.55	-99.54
Comprehensive Income & Other	-316.02	-315.95	-315.88	-64.4	-59.66	20.82
Total Common Equity	6,205	6,381	6,042	5,787	5,386	4,710
Minority Interest	1.53	3.37	6.65	10.08	4.5	33.11
Shareholders' Equity	6,206	6,385	6,049	5,797	5,390	4,743
Total Liabilities & Equity	8,265	8,012	7,607	7,016	6,656	5,922
Total Debt	522.71	315.61	115.39	127.67	-	-
Net Cash (Debt)	1,029	536.18	1,620	1,162	2,132	1,294
Net Cash Growth	226.25%	-66.90%	39.46%	-45.50%	64.79%	166.33%
Net Cash Per Share	0.95	0.49	1.50	1.06	1.96	1.19
Filing Date Shares Outstanding	1,085	1,085	1,085	1,086	1,096	1,096
Total Common Shares Outstanding	1,085	1,085	1,085	1,091	1,096	1,096
Working Capital	4,632	4,879	4,758	4,150	3,825	3,009
Book Value Per Share	5.72	5.88	5.57	5.30	4.91	4.30
Tangible Book Value	5,820	5,996	5,639	5,360	4,959	4,275
Tangible Book Value Per Share	5.36	5.52	5.19	4.91	4.52	3.90
Buildings	-	1.54	3.85	10.11	10.11	16.37
Machinery	-	57.47	54.65	53.14	50.55	49.09
Construction In Progress	-	721.45	505.49	375.12	304.91	171.19

Source: S&P Capital IQ. Standard template. Financial Sources.