Yantai China Pet Foods Co., Ltd. (SHE:002891)

Yantai China Pet Foods 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	407.47	527.14	577.72	350.86	289.04	166.77
Trading Asset Securities	170.52	389.08	100.17	55.26	204.01	0.01
Cash & Short-Term Investments	577.99	916.22	677.89	406.11	493.05	166.78
Cash Growth	-25.72%	35.16%	66.92%	-17.63%	195.64%	34.95%
Accounts Receivable	731.38	467.59	362.7	345.35	274.29	233.96
Other Receivables	7.07	5.19	32.38	4.29	3.9	12.39
Receivables	738.46	472.79	395.08	349.64	278.18	246.35
Inventory	553.25	580.46	609.85	516.67	549.95	294.6
Prepaid Expenses	-	-	-	-	-	0.88
Other Current Assets	70.69	52.08	62	64.74	65.75	55.36
Total Current Assets	1,940	2,022	1,745	1,337	1,387	763.96
Property, Plant & Equipment	1,603	1,587	1,282	982.07	689.71	581.38
Long-Term Investments	303.12	284.11	260.4	203.87	133.32	97.8
Goodwill	226.07	226.07	226.07	226.07	67.16	67.16
Other Intangible Assets	93.94	93.24	95.02	97.6	72.43	46.27
Long-Term Deferred Tax Assets	66	79.88	82.2	63.99	37.94	28.45
Long-Term Deferred Charges	59.44	67.43	78.89	82.67	98.49	105.41
Other Long-Term Assets	30.93	30.96	70.52	21.74	16.87	9.78
Total Assets	4,323	4,390	3,840	3,015	2,503	1,700
Accounts Payable	347.08	377.91	355.7	348.53	280.93	210.5
Accrued Expenses	72.2	92.01	104.92	85.68	77.73	59.72
Short-Term Debt	387.85	665.5	340.07	358.85	193.15	270.03
Current Portion of Long-Term Debt	22.04	1.53	1.82	25.53	29.44	8.4
Current Portion of Leases	-	17.06	13.19	9.54	-	0.07
Current Income Taxes Payable	34.95	11.72	2.56	12.81	22.03	14
Current Unearned Revenue	12.29	10.34	7.62	15.82	11.17	7.21
Other Current Liabilities	26.46	9.47	23.19	11.72	4.91	5.34
Total Current Liabilities	902.88	1,186	849.07	868.48	619.36	575.27
Long-Term Debt	720.04	717.01	696.62	113.72	25.23	168.77
Long-Term Leases	26.08	32.82	35.85	49.31	-	-
Long-Term Unearned Revenue	33.5	32.43	34.78	34.38	14.97	2.38
Long-Term Deferred Tax Liabilities	2.36	3.03	3.38	3.49	3.94	4.62
Other Long-Term Liabilities	-	-	-	-	2.72	2.71
Total Liabilities	1,685	1,971	1,620	1,069	666.21	753.75
Common Stock	294.11	294.11	294.11	294.11	196.08	170.01
Additional Paid-In Capital	1,096	1,144	1,145	1,038	1,132	326.26
Retained Earnings	1,031	816.75	598.17	503.74	403.97	279.28
Treasury Stock	-6.2	-70	-	-	-	-
Comprehensive Income & Other	41.81	47.71	29.36	-17.29	-4.32	68.43
Total Common Equity	2,456	2,233	2,066	1,819	1,728	843.98
Minority Interest	181.69	186.57	154.36	126.92	109.09	102.47
Shareholders' Equity	2,638	2,419	2,221	1,946	1,837	946.45
Total Liabilities & Equity	4,323	4,390	3,840	3,015	2,503	1,700
Total Debt	1,156	1,434	1,088	556.95	247.81	447.27
Net Cash (Debt)	-578.02	-517.71	-409.66	-150.84	245.24	-280.49
Net Cash Per Share	-1.93	-1.77	-1.39	-0.51	0.91	-1.09
Filing Date Shares Outstanding	292.84	289.65	294.11	294.11	294.11	255.01
Total Common Shares Outstanding	292.84	289.65	294.11	294.11	294.11	255.01
Working Capital	1,038	836	895.75	468.69	767.58	188.69
Book Value Per Share	8.39	7.71	7.03	6.18	5.87	3.31
Tangible Book Value	2,136	1,913	1,745	1,495	1,588	730.55
Tangible Book Value Per Share	7.29	6.61	5.93	5.08	5.40	2.86
Buildings	-	797.07	713.45	549.12	423.95	253.73
Machinery	-	709.58	652.41	506.09	449.15	343.08
Construction In Progress	-	468.13	218.82	141.86	21.91	153.64

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