Hwa Create Corporation (SHE:300045)

Hwa Create 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	183.51	251.53	296.14	391.68	223.24	248.32
Trading Asset Securities	-	-	-	-	1.96	0.01
Cash & Short-Term Investments	183.51	251.53	296.14	391.68	225.21	248.33
Cash Growth	-18.38%	-15.06%	-24.39%	73.92%	-9.31%	21.95%
Accounts Receivable	519.27	432.54	667	703.47	931.69	914.07
Other Receivables	21.72	-	-	-	-	31.61
Receivables	540.99	432.54	667	703.47	931.69	945.68
Inventory	475.16	603.53	341.19	347.1	252.95	275.1
Prepaid Expenses	-	0.4	0.21	4.82	0.28	0.29
Other Current Assets	47.29	53.82	133.92	71.7	85.52	88.31
Total Current Assets	1,247	1,342	1,438	1,519	1,496	1,558
Property, Plant & Equipment	197.51	188.67	122.44	116.56	140.68	111.74
Long-Term Investments	147.65	148.74	145.35	45.75	31.37	28.26
Goodwill	8.88	8.88	16.26	16.26	16.26	164.19
Other Intangible Assets	554.25	516.38	396.11	394.6	330.13	376.93
Long-Term Accounts Receivable	8.9	9.1	7.13	8.53	10.23	-
Long-Term Deferred Tax Assets	67.77	69.73	53.82	55.54	35.22	23.21
Long-Term Deferred Charges	165.58	162.08	208.58	124.44	145.69	132.2
Total Assets	2,397	2,445	2,388	2,280	2,205	2,394
Accounts Payable	426.89	436.33	262.55	272.88	272.67	243.55
Accrued Expenses	15.61	84.08	110.01	103.72	116.78	113.87
Short-Term Debt	18.15	23.52	78.3	43.84	155.5	147.62
Current Portion of Leases	2.76	3.34	5.58	4	4.09	-
Current Income Taxes Payable	84.67	4.31	4.62	4.81	8.05	6.47
Current Unearned Revenue	83.2	155.18	65.41	42.79	54.03	64.83
Other Current Liabilities	5.27	8.03	14.9	8.01	9.56	9.73
Total Current Liabilities	636.55	714.79	541.38	480.05	620.68	586.07
Long-Term Leases	11.71	5.85	4.77	8.18	9	-
Long-Term Unearned Revenue	99.28	85.8	59.49	34.61	29.75	29.37
Long-Term Deferred Tax Liabilities	31.13	29.73	29.88	26.26	24.8	25.04
Other Long-Term Liabilities	3.1	2.62	3.87	3.04	5.76	5.11
Total Liabilities	781.77	838.79	639.38	552.13	689.99	645.6
Common Stock	662.68	662.68	662.68	662.68	614.22	614.22
Additional Paid-In Capital	1,055	1,055	1,055	1,052	776.71	776.71
Retained Earnings	-108.84	-118.22	24.74	7.12	117.38	351.49
Comprehensive Income & Other	-3	-3	-3.02	-1.66	-1.16	-0.92
Total Common Equity	1,606	1,596	1,739	1,720	1,507	1,741
Minority Interest	9.85	10.11	9.33	8.03	8.09	7.16
Shareholders' Equity	1,616	1,607	1,749	1,728	1,515	1,749
Total Liabilities & Equity	2,397	2,445	2,388	2,280	2,205	2,394
Total Debt	32.62	32.7	88.65	56.02	168.59	147.62
Net Cash (Debt)	150.89	218.83	207.48	335.66	56.62	100.71
Net Cash Growth	-22.06%	5.47%	-38.19%	492.81%	-43.78%	4.12%
Net Cash Per Share	0.23	0.34	0.35	0.52	0.09	0.16
Filing Date Shares Outstanding	662.68	662.68	662.68	662.68	614.22	614.22
Total Common Shares Outstanding	662.68	662.68	662.68	662.68	614.22	614.22
Working Capital	610.4	627.03	897.08	1,039	874.97	971.64
Book Value Per Share	2.42	2.41	2.62	2.60	2.45	2.84
Tangible Book Value	1,043	1,071	1,327	1,309	1,161	1,200
Tangible Book Value Per Share	1.57	1.62	2.00	1.98	1.89	1.95
Buildings	-	99.03	82.3	82.3	81.62	81.62
Machinery	-	186.54	115.54	90.93	96.89	77.94

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