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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	915.88	1,158	851.79	1,735	1,289	1,680
Short-Term Investments	-	-	-	-	-	451.12
Trading Asset Securities	0.07	0.05	-	-	-	-
Cash & Short-Term Investments	915.95	1,158	851.79	1,735	1,289	2,132
Cash Growth	-63.90%	35.90%	-50.92%	34.60%	-39.51%	64.79%
Accounts Receivable	334.5	473.44	1,704	1,003	682.89	136.5
Other Receivables	53.98	51.23	66.75	31.28	23.48	20.85
Receivables	388.48	524.67	1,771	1,035	1,100	463.11
Inventory	4,558	4,270	3,643	3,342	2,748	2,391
Other Current Assets	253.16	208.62	182.62	122.38	119.93	78.6
Total Current Assets	6,116	6,161	6,448	6,235	5,257	5,065
Property, Plant & Equipment	1,007	957.44	832.31	614.75	505.29	328.28
Long-Term Investments	153.09	156.95	158.13	158.51	689.42	708.23
Other Intangible Assets	363.62	375.79	385.78	403.49	427.09	426.76
Long-Term Accounts Receivable	-	-	11.22	4.43	-	-
Long-Term Deferred Tax Assets	157.15	136.4	134.22	138.87	70.28	64.72
Long-Term Deferred Charges	33.68	35.92	34.66	46.1	48.37	58.82
Other Long-Term Assets	23.5	12.12	8.05	6.13	18.3	1.35
Total Assets	7,854	7,836	8,012	7,607	7,016	6,656
Accounts Payable	101.29	174	148.54	271.19	344.66	422.62
Accrued Expenses	73.26	156.14	134.52	102.76	105.22	94.11
Short-Term Debt	200.19	-	200.25	-	-	-
Current Portion of Long-Term Debt	-	0.92	0.02	0.02	-	-
Current Portion of Leases	70.2	61.15	65.25	50.86	39.87	-
Current Income Taxes Payable	109.51	87.23	146.05	103.35	139.84	148.65
Current Unearned Revenue	21.29	21.14	20.38	21.25	16.83	9.83
Other Current Liabilities	958.38	898.38	853.81	927.93	460.58	564.27
Total Current Liabilities	1,534	1,399	1,569	1,477	1,107	1,239
Long-Term Debt	-	17.1	18	18	18.02	-
Long-Term Leases	68.58	57.01	32.08	46.51	69.78	-
Long-Term Unearned Revenue	4.57	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	8.4	6.99	4.28	3.99	3.64	3.53
Total Liabilities	1,616	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	4,311	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	6,244	6,356	6,381	6,042	5,787	5,386
Minority Interest	-6	-4.88	3.37	6.65	10.08	4.5
Shareholders' Equity	6,238	6,351	6,385	6,049	5,797	5,390
Total Liabilities & Equity	7,854	7,836	8,012	7,607	7,016	6,656
Total Debt	338.97	136.18	315.61	115.39	127.67	-
Net Cash (Debt)	576.98	1,021	536.18	1,620	1,162	2,132
Net Cash Growth	-67.77%	90.50%	-66.90%	39.46%	-45.50%	64.79%
Net Cash Per Share	0.53	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	4,582	4,762	4,879	4,758	4,150	3,825
Book Value Per Share	5.75	5.86	5.88	5.57	5.30	4.91
Tangible Book Value	5,881	5,980	5,996	5,639	5,360	4,959
Tangible Book Value Per Share	5.42	5.51	5.52	5.19	4.91	4.52
Buildings	412.35	1.54	1.54	3.85	10.11	10.11
Machinery	81.74	80.65	57.47	54.65	53.14	50.55
Construction In Progress	391.1	806.39	721.45	505.49	375.12	304.91

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