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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	178.93	147.58	63.95	387.65	693.18	157.64
Trading Asset Securities	-	-	143	123	181.83	233.24
Cash & Short-Term Investments	178.93	147.58	206.95	510.65	875.01	390.88
Cash Growth	0.70%	-28.69%	-59.47%	-41.64%	123.86%	-29.04%
Accounts Receivable	146.96	148.55	185.15	112.94	130.71	261.46
Other Receivables	42.44	40.55	40.12	16.28	47.41	95.39
Receivables	189.4	189.1	225.27	129.22	178.11	356.85
Inventory	585.69	586.87	420.79	273.04	382.87	485.46
Prepaid Expenses	-	-	-	-	-	3.94
Other Current Assets	101.42	74.16	76.08	99.46	65.25	149.96
Total Current Assets	1,055	997.72	929.09	1,012	1,501	1,387
Property, Plant & Equipment	70.29	74.44	73.98	58.14	19.22	24.01
Long-Term Investments	377.39	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	114.79	126.35	156.1	149.43	177.35	149.02
Long-Term Deferred Tax Assets	20.57	20.64	21.45	26.24	17.09	17.39
Long-Term Deferred Charges	45.94	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	1,870	1,834	1,921	2,123	2,565	2,568
Accounts Payable	360.27	403.75	351.78	246.92	68.59	67.12
Accrued Expenses	26.06	24.62	13.64	10.55	8.07	9.89
Short-Term Debt	77.09	96.22	115.59	120.69	229.25	390.55
Current Portion of Long-Term Debt	13.55	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	1.94	0.18	0.18	1.16	4.63	2.9
Current Unearned Revenue	407.9	283.6	28.79	20.07	11.47	30.13
Other Current Liabilities	25.73	23.42	20.29	22.97	20.9	23.59
Total Current Liabilities	912.55	845.32	537.58	436.35	346.57	525.68
Long-Term Debt	6.37	5.94	5.4	-	6.5	8.5
Long-Term Leases	5.5	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	3.41	3.39	15.93	17.98	13.91	17.72
Other Long-Term Liabilities	2.41	2.41	0.44	1.43	20.61	-
Total Liabilities	930.99	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	2,210	2,205	2,206	2,204	2,132	1,548
Retained Earnings	-1,570	-1,536	-1,190	-908.19	-473.1	40.28
Treasury Stock	-	-	-	-	-48.73	-48.73
Comprehensive Income & Other	-70.17	-70.15	-61.96	-62.43	-52.93	-50.77
Total Common Equity	1,174	1,204	1,560	1,838	2,169	2,018
Minority Interest	-235.81	-233.72	-205.35	-185.29	4.63	-4.23
Shareholders' Equity	938.67	970.51	1,354	1,653	2,174	2,014
Total Liabilities & Equity	1,870	1,834	1,921	2,123	2,565	2,568
Total Debt	102.51	121.3	136.25	149.14	241.78	400.55
Net Cash (Debt)	76.42	26.28	70.7	361.52	633.23	-9.67
Net Cash Growth	67.77%	-62.83%	-80.44%	-42.91%	-	-
Net Cash Per Share	0.13	0.04	0.12	0.60	1.20	-0.02
Filing Date Shares Outstanding	604.8	604.8	604.8	604.8	609.19	522.75
Total Common Shares Outstanding	604.8	604.8	604.8	604.8	609.19	522.75
Working Capital	142.88	152.4	391.51	576.03	1,155	861.42
Book Value Per Share	1.94	1.99	2.58	3.04	3.56	3.86
Tangible Book Value	906.96	925.14	1,158	1,407	1,702	1,540
Tangible Book Value Per Share	1.50	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.