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

Hengxin Shambala Culture Co.,Ltd. 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	94.96	63.95	387.65	693.18	157.64	282.02
Trading Asset Securities	-	143	123	181.83	233.24	268.84
Cash & Short-Term Investments	94.96	206.95	510.65	875.01	390.88	550.85
Cash Growth	-54.62%	-59.47%	-41.64%	123.86%	-29.04%	-51.14%
Accounts Receivable	153.69	185.15	112.94	130.71	261.46	347.88
Other Receivables	44.74	40.12	16.28	47.41	95.39	89.87
Receivables	198.43	225.27	129.22	178.11	356.85	437.75
Inventory	535.26	420.79	273.04	382.87	485.46	492.94
Prepaid Expenses	-	-	-	-	3.94	0.28
Other Current Assets	165.82	76.08	99.46	65.25	149.96	195.47
Total Current Assets	994.46	929.09	1,012	1,501	1,387	1,677
Property, Plant & Equipment	77.44	73.98	58.14	19.22	24.01	46.57
Long-Term Investments	424.48	376.53	452.19	433.32	529.58	522.06
Goodwill	245.9	245.9	281.18	289.29	328.4	480.49
Other Intangible Assets	121.68	156.1	149.43	177.35	149.02	103.66
Long-Term Accounts Receivable	-	-	-	-	-	171.06
Long-Term Deferred Tax Assets	21.76	21.45	26.24	17.09	17.39	5.05
Long-Term Deferred Charges	71.39	85.87	107.54	91.43	107.95	102.53
Other Long-Term Assets	32.52	32.52	35.93	35.93	25	45
Total Assets	1,990	1,921	2,123	2,565	2,568	3,154
Accounts Payable	399.35	351.78	246.92	68.59	67.12	134.18
Accrued Expenses	27.8	13.64	10.55	8.07	9.89	10.84
Short-Term Debt	106.19	115.59	120.69	229.25	390.55	335.73
Current Portion of Long-Term Debt	-	0.6	6.5	2	1.5	-
Current Portion of Leases	6.44	6.72	7.48	1.65	-	-
Current Income Taxes Payable	1.74	0.18	1.16	4.63	2.9	10.86
Current Unearned Revenue	181.52	28.79	20.07	11.47	30.13	-
Other Current Liabilities	38.06	20.29	22.97	20.9	23.59	27.33
Total Current Liabilities	761.09	537.58	436.35	346.57	525.68	518.94
Long-Term Debt	6.28	5.4	-	6.5	8.5	-
Long-Term Leases	7.12	7.93	14.47	2.38	-	-
Long-Term Unearned Revenue	-	-	-	1.38	2.88	-
Long-Term Deferred Tax Liabilities	15.1	15.93	17.98	13.91	17.72	21.89
Other Long-Term Liabilities	-	0.44	1.43	20.61	-	-
Total Liabilities	789.6	567.29	470.24	391.34	554.77	540.83
Common Stock	604.8	604.8	604.8	611.51	529.16	529.16
Additional Paid-In Capital	2,214	2,206	2,204	2,132	1,548	1,545
Retained Earnings	-1,332	-1,190	-908.19	-473.1	40.28	553.21
Treasury Stock	-	-	-	-48.73	-48.73	-21.04
Comprehensive Income & Other	-62.22	-61.96	-62.43	-52.93	-50.77	0.53
Total Common Equity	1,424	1,560	1,838	2,169	2,018	2,606
Minority Interest	-223.87	-205.35	-185.29	4.63	-4.23	6.4
Shareholders' Equity	1,200	1,354	1,653	2,174	2,014	2,613
Total Liabilities & Equity	1,990	1,921	2,123	2,565	2,568	3,154
Total Debt	126.03	136.25	149.14	241.78	400.55	335.73
Net Cash (Debt)	-31.07	70.7	361.52	633.23	-9.67	215.13
Net Cash Growth	-	-80.44%	-42.91%	-	-	-53.29%
Net Cash Per Share	-0.05	0.12	0.60	1.20	-0.02	0.41
Filing Date Shares Outstanding	604.8	604.8	604.8	609.19	522.75	526.84
Total Common Shares Outstanding	604.8	604.8	604.8	609.19	522.75	526.84
Working Capital	233.37	391.51	576.03	1,155	861.42	1,158
Book Value Per Share	2.35	2.58	3.04	3.56	3.86	4.95
Tangible Book Value	1,056	1,158	1,407	1,702	1,540	2,022
Tangible Book Value Per Share	1.75	1.91	2.33	2.79	2.95	3.84
Buildings	-	27.21	27.21	10.82	10.82	10.82
Machinery	-	62.29	40.16	76.32	79.43	92.37

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