Hengxin Shambala Culture Co.,Ltd. (SHE:300081)

Hengxin Shambala Culture 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	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	97.41	147.58	63.95	387.65	693.18	157.64
Trading Asset Securities	-	-	143	123	181.83	233.24
Cash & Short-Term Investments	97.41	147.58	206.95	510.65	875.01	390.88
Cash Growth	2.58%	-28.69%	-59.47%	-41.64%	123.86%	-29.04%
Accounts Receivable	132.08	148.55	185.15	112.94	130.71	261.46
Other Receivables	26.54	40.55	40.12	16.28	47.41	95.39
Receivables	158.62	189.1	225.27	129.22	178.11	356.85
Inventory	495.57	586.87	420.79	273.04	382.87	485.46
Prepaid Expenses	-	-	-	-	-	3.94
Other Current Assets	45.18	74.16	76.08	99.46	65.25	149.96
Total Current Assets	796.78	997.72	929.09	1,012	1,501	1,387
Property, Plant & Equipment	275.35	74.44	73.98	58.14	19.22	24.01
Long-Term Investments	379.83	377.64	376.53	452.19	433.32	529.58
Goodwill	152.74	152.74	245.9	281.18	289.29	328.4
Other Intangible Assets	108.71	126.35	156.1	149.43	177.35	149.02
Long-Term Deferred Tax Assets	18.62	20.64	21.45	26.24	17.09	17.39
Long-Term Deferred Charges	30.61	51.89	85.87	107.54	91.43	107.95
Other Long-Term Assets	32.52	32.52	32.52	35.93	35.93	25
Total Assets	1,795	1,834	1,921	2,123	2,565	2,568
Accounts Payable	356.26	403.75	351.78	246.92	68.59	67.12
Accrued Expenses	16.63	24.62	13.64	10.55	8.07	9.89
Short-Term Debt	42.96	96.22	115.59	120.69	229.25	390.55
Current Portion of Long-Term Debt	4.71	1.83	0.6	6.5	2	1.5
Current Portion of Leases	-	11.7	6.72	7.48	1.65	-
Current Income Taxes Payable	1.15	0.18	0.18	1.16	4.63	2.9
Current Unearned Revenue	160.48	283.6	28.79	20.07	11.47	30.13
Other Current Liabilities	21.17	23.42	20.29	22.97	20.9	23.59
Total Current Liabilities	603.34	845.32	537.58	436.35	346.57	525.68
Long-Term Debt	5.31	5.94	5.4	-	6.5	8.5
Long-Term Leases	5.4	5.61	7.93	14.47	2.38	-
Long-Term Unearned Revenue	0.75	0.75	-	-	1.38	2.88
Long-Term Deferred Tax Liabilities	1.86	3.39	15.93	17.98	13.91	17.72
Other Long-Term Liabilities	360.77	2.41	0.44	1.43	20.61	-
Total Liabilities	977.43	863.42	567.29	470.24	391.34	554.77
Common Stock	604.8	604.8	604.8	604.8	611.51	529.16
Additional Paid-In Capital	2,215	2,205	2,206	2,204	2,132	1,548
Retained Earnings	-1,687	-1,536	-1,190	-908.19	-473.1	40.28
Treasury Stock	-	-	-	-	-48.73	-48.73
Comprehensive Income & Other	-70.29	-70.15	-61.96	-62.43	-52.93	-50.77
Total Common Equity	1,062	1,204	1,560	1,838	2,169	2,018
Minority Interest	-244.62	-233.72	-205.35	-185.29	4.63	-4.23
Shareholders' Equity	817.73	970.51	1,354	1,653	2,174	2,014
Total Liabilities & Equity	1,795	1,834	1,921	2,123	2,565	2,568
Total Debt	58.38	121.3	136.25	149.14	241.78	400.55
Net Cash (Debt)	39.03	26.28	70.7	361.52	633.23	-9.67
Net Cash Growth	-	-62.83%	-80.44%	-42.91%	-	-
Net Cash Per Share	0.06	0.04	0.12	0.60	1.20	-0.02
Filing Date Shares Outstanding	604.97	604.8	604.8	604.8	609.19	522.75
Total Common Shares Outstanding	604.97	604.8	604.8	604.8	609.19	522.75
Working Capital	193.44	152.4	391.51	576.03	1,155	861.42
Book Value Per Share	1.76	1.99	2.58	3.04	3.56	3.86
Tangible Book Value	800.91	925.14	1,158	1,407	1,702	1,540
Tangible Book Value Per Share	1.32	1.53	1.91	2.33	2.79	2.95
Buildings	-	27.21	27.21	27.21	10.82	10.82
Machinery	-	72.73	62.29	40.16	76.32	79.43

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