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	Jun 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	86.16	63.95	387.65	693.18	157.64	282.02
Trading Asset Securities	53	143	123	181.83	233.24	268.84
Cash & Short-Term Investments	139.16	206.95	510.65	875.01	390.88	550.85
Cash Growth	-51.69%	-59.47%	-41.64%	123.86%	-29.04%	-51.14%
Accounts Receivable	153.36	185.15	112.94	130.71	261.46	347.88
Other Receivables	38.24	40.12	16.28	47.41	95.39	89.87
Receivables	191.6	225.27	129.22	178.11	356.85	437.75
Inventory	481.78	420.79	273.04	382.87	485.46	492.94
Prepaid Expenses	0.42	-	-	-	3.94	0.28
Other Current Assets	98.8	76.08	99.46	65.25	149.96	195.47
Total Current Assets	911.76	929.09	1,012	1,501	1,387	1,677
Property, Plant & Equipment	80.52	73.98	58.14	19.22	24.01	46.57
Long-Term Investments	375.62	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	136.91	156.1	149.43	177.35	149.02	103.66
Long-Term Accounts Receivable	-	-	-	-	-	171.06
Long-Term Deferred Tax Assets	22	21.45	26.24	17.09	17.39	5.05
Long-Term Deferred Charges	72.71	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	1,878	1,921	2,123	2,565	2,568	3,154
Accounts Payable	337.11	351.78	246.92	68.59	67.12	134.18
Accrued Expenses	20.37	13.64	10.55	8.07	9.89	10.84
Short-Term Debt	120.22	115.59	120.69	229.25	390.55	335.73
Current Portion of Long-Term Debt	1.2	0.6	6.5	2	1.5	-
Current Portion of Leases	6.26	6.72	7.48	1.65	-	-
Current Income Taxes Payable	0.18	0.18	1.16	4.63	2.9	10.86
Current Unearned Revenue	69.56	28.79	20.07	11.47	30.13	-
Other Current Liabilities	25.31	20.29	22.97	20.9	23.59	27.33
Total Current Liabilities	580.2	537.58	436.35	346.57	525.68	518.94
Long-Term Debt	4.5	5.4	-	6.5	8.5	-
Long-Term Leases	8.94	7.93	14.47	2.38	-	-
Long-Term Unearned Revenue	-	-	-	1.38	2.88	-
Long-Term Deferred Tax Liabilities	15.19	15.93	17.98	13.91	17.72	21.89
Other Long-Term Liabilities	0.45	0.44	1.43	20.61	-	-
Total Liabilities	609.28	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	2,212	2,206	2,204	2,132	1,548	1,545
Retained Earnings	-1,268	-1,190	-908.19	-473.1	40.28	553.21
Treasury Stock	-	-	-	-48.73	-48.73	-21.04
Comprensive Income & Other	-61.93	-61.96	-62.43	-52.93	-50.77	0.53
Total Common Equity	1,486	1,560	1,838	2,169	2,018	2,606
Minority Interest	-217.81	-205.35	-185.29	4.63	-4.23	6.4
Shareholders' Equity	1,269	1,354	1,653	2,174	2,014	2,613
Total Liabilities & Equity	1,878	1,921	2,123	2,565	2,568	3,154
Total Debt	141.12	136.25	149.14	241.78	400.55	335.73
Net Cash (Debt)	-1.96	70.7	361.52	633.23	-9.67	215.13
Net Cash Growth	-	-80.44%	-42.91%	-	-	-53.29%
Net Cash Per Share	-0.00	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	331.55	391.51	576.03	1,155	861.42	1,158
Book Value Per Share	2.46	2.58	3.04	3.56	3.86	4.95
Tangible Book Value	1,104	1,158	1,407	1,702	1,540	2,022
Tangible Book Value Per Share	1.82	1.91	2.33	2.79	2.95	3.84
Buildings	27.21	27.21	27.21	10.82	10.82	10.82
Machinery	75.91	62.29	40.16	76.32	79.43	92.37

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