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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	209.46	251.53	296.14	391.68	223.24	248.32
Trading Asset Securities	-	-	-	-	1.96	0.01
Cash & Short-Term Investments	209.46	251.53	296.14	391.68	225.21	248.33
Cash Growth	-26.63%	-15.06%	-24.39%	73.92%	-9.31%	21.95%
Accounts Receivable	429.15	432.54	667	703.47	931.69	914.07
Other Receivables	22.09	-	-	-	-	31.61
Receivables	451.25	432.54	667	703.47	931.69	945.68
Inventory	565.78	603.53	341.19	347.1	252.95	275.1
Prepaid Expenses	0.16	0.4	0.21	4.82	0.28	0.29
Other Current Assets	44.19	53.82	133.92	71.7	85.52	88.31
Total Current Assets	1,271	1,342	1,438	1,519	1,496	1,558
Property, Plant & Equipment	201.94	188.67	122.44	116.56	140.68	111.74
Long-Term Investments	147.78	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	511.82	516.38	396.11	394.6	330.13	376.93
Long-Term Accounts Receivable	9.37	9.1	7.13	8.53	10.23	-
Long-Term Deferred Tax Assets	68.11	69.73	53.82	55.54	35.22	23.21
Long-Term Deferred Charges	183.17	162.08	208.58	124.44	145.69	132.2
Total Assets	2,402	2,445	2,388	2,280	2,205	2,394
Accounts Payable	434.53	436.33	262.55	272.88	272.67	243.55
Accrued Expenses	84.98	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	2.51	3.34	5.58	4	4.09	-
Current Income Taxes Payable	4.07	4.31	4.62	4.81	8.05	6.47
Current Unearned Revenue	112.11	155.18	65.41	42.79	54.03	64.83
Other Current Liabilities	6.91	8.03	14.9	8.01	9.56	9.73
Total Current Liabilities	663.27	714.79	541.38	480.05	620.68	586.07
Long-Term Leases	12.21	5.85	4.77	8.18	9	-
Long-Term Unearned Revenue	84.22	85.8	59.49	34.61	29.75	29.37
Long-Term Deferred Tax Liabilities	30.11	29.73	29.88	26.26	24.8	25.04
Other Long-Term Liabilities	2.55	2.62	3.87	3.04	5.76	5.11
Total Liabilities	792.37	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	-115.26	-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	1,599	1,596	1,739	1,720	1,507	1,741
Minority Interest	10.07	10.11	9.33	8.03	8.09	7.16
Shareholders' Equity	1,610	1,607	1,749	1,728	1,515	1,749
Total Liabilities & Equity	2,402	2,445	2,388	2,280	2,205	2,394
Total Debt	32.88	32.7	88.65	56.02	168.59	147.62
Net Cash (Debt)	176.57	218.83	207.48	335.66	56.62	100.71
Net Cash Growth	-25.58%	5.47%	-38.19%	492.81%	-43.78%	4.12%
Net Cash Per Share	0.27	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	607.56	627.03	897.08	1,039	874.97	971.64
Book Value Per Share	2.41	2.41	2.62	2.60	2.45	2.84
Tangible Book Value	1,079	1,071	1,327	1,309	1,161	1,200
Tangible Book Value Per Share	1.63	1.62	2.00	1.98	1.89	1.95
Buildings	99.03	99.03	82.3	82.3	81.62	81.62
Machinery	215.12	186.54	115.54	90.93	96.89	77.94

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