Byhealth Co., Ltd (SHE: 300146)

Byhealth 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	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,381	3,327	2,961	2,902	1,826	1,822
Short-Term Investments	-	1,736	839.99	2,763	1,587	250.04
Trading Asset Securities	925.03	1,375	1,830	240	40.98	690
Cash & Short-Term Investments	3,306	6,438	5,631	5,905	3,454	2,762
Cash Growth	18.55%	14.33%	-4.64%	70.98%	25.06%	-3.03%
Accounts Receivable	347.24	366.16	402.22	339.49	258.21	157.85
Other Receivables	81.58	85.72	23.48	22.55	14.3	8.45
Receivables	428.82	451.88	425.7	362.05	272.51	166.3
Inventory	664.78	989.07	898.91	832.75	872.72	742.46
Prepaid Expenses	-	97.62	64.72	52.21	50.6	36.7
Other Current Assets	2,419	336.23	283.96	186.56	199.96	100.86
Total Current Assets	6,819	8,313	7,304	7,339	4,850	3,808
Property, Plant & Equipment	2,503	2,493	1,252	1,181	983.72	949.82
Long-Term Investments	1,008	1,121	1,152	1,213	1,162	1,112
Goodwill	1,175	1,175	1,142	1,120	1,216	1,184
Other Intangible Assets	610.26	688.65	748.06	805.77	922.89	867.62
Long-Term Deferred Tax Assets	257.16	264.13	245.59	242.35	223.33	166.2
Long-Term Deferred Charges	46.49	15.59	18.09	20.61	26.36	35.94
Other Long-Term Assets	1,134	1,028	1,296	1,044	256.94	207.67
Total Assets	13,552	15,098	13,158	12,966	9,640	8,331
Accounts Payable	192.03	426.57	366.92	408.07	349.64	338.55
Accrued Expenses	127.66	546.71	582.48	536.82	591.55	138.13
Short-Term Debt	550	-	-	-	-	43.65
Current Portion of Long-Term Debt	-	-	-	-	102.85	209.64
Current Portion of Leases	12.88	12.71	20.34	32.59	-	-
Current Income Taxes Payable	51.07	82.87	42.71	33.66	45.33	88.95
Current Unearned Revenue	359.56	1,102	880.28	869.87	867.4	-
Other Current Liabilities	534.19	292.69	229.69	190.19	280.95	937.99
Total Current Liabilities	1,827	2,463	2,122	2,071	2,238	1,757
Long-Term Debt	-	-	-	-	143.7	307.5
Long-Term Leases	152.42	161.46	3.92	41.4	-	-
Long-Term Unearned Revenue	70.15	75.16	84.81	94.01	97.34	109.88
Long-Term Deferred Tax Liabilities	130.16	153.44	189.6	221.03	217.79	224.12
Other Long-Term Liabilities	2.55	2.5	0.67	1.78	1.34	0.91
Total Liabilities	2,183	2,856	2,401	2,429	2,698	2,399
Common Stock	1,701	1,701	1,700	1,700	1,581	1,582
Additional Paid-In Capital	6,156	6,121	6,113	6,174	3,197	3,213
Retained Earnings	3,769	4,418	2,985	2,803	2,120	1,158
Treasury Stock	-249.71	-18	-	-	-	-26.72
Comprehensive Income & Other	-51.54	-54.33	-105.61	-183.61	35.66	64.88
Total Common Equity	11,325	12,167	10,693	10,494	6,934	5,992
Minority Interest	44.64	75.4	62.96	42.57	8.83	-60.78
Shareholders' Equity	11,370	12,242	10,756	10,537	6,942	5,931
Total Liabilities & Equity	13,552	15,098	13,158	12,966	9,640	8,331
Total Debt	715.3	174.17	24.25	73.99	246.55	560.79
Net Cash (Debt)	2,591	6,264	5,607	5,831	3,207	2,201
Net Cash Growth	-1.07%	11.72%	-3.85%	81.81%	45.73%	22.44%
Net Cash Per Share	1.52	3.69	3.28	3.49	2.02	1.48
Filing Date Shares Outstanding	1,685	1,701	1,700	1,700	1,581	1,582
Total Common Shares Outstanding	1,685	1,701	1,700	1,700	1,581	1,582
Working Capital	4,992	5,850	5,182	5,268	2,612	2,051
Book Value Per Share	6.72	7.15	6.29	6.17	4.39	3.79
Tangible Book Value	9,540	10,303	8,803	8,568	4,795	3,941
Tangible Book Value Per Share	5.66	6.06	5.18	5.04	3.03	2.49
Buildings	-	767.81	754.72	690.48	667.4	660.4
Machinery	-	883.3	812.78	716.03	703.24	583.64
Construction In Progress	-	1,419	328.22	277.27	110.44	121.48

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