Jiayun Technology Inc. (SHE:300242)

Jiayun Technology 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	66.08	82.28	234.66	99.17	49.65	414.54
Cash & Short-Term Investments	66.08	82.28	234.66	99.17	49.65	414.54
Cash Growth	-9.88%	-64.94%	136.62%	99.73%	-88.02%	2.27%
Accounts Receivable	105.65	163.77	68.61	318.86	1,008	1,200
Other Receivables	5.17	37	23.02	32.85	70.1	266.17
Receivables	110.81	200.78	91.63	351.71	1,078	1,467
Inventory	3.89	4.69	4.34	4.77	2.91	-
Prepaid Expenses	11.81	12.24	73.54	78.14	56.13	-
Other Current Assets	72.15	71.58	51.74	97.75	182.6	210.79
Total Current Assets	264.75	371.57	455.9	631.54	1,369	2,092
Property, Plant & Equipment	14.41	14.26	36.94	33.02	35.71	3.79
Long-Term Investments	35.48	36.76	36.45	48.07	105.39	69.86
Goodwill	-	-	-	-	-	10.7
Other Intangible Assets	0.21	0.17	0.28	0.17	0.34	0.66
Long-Term Accounts Receivable	1.43	1.49	3.94	3.06	-	-
Long-Term Deferred Tax Assets	2.79	2.65	8.29	7.5	-	28.69
Long-Term Deferred Charges	2.31	3.13	12.29	9.06	7.14	6.62
Other Long-Term Assets	5.05	5.36	5.76	5	20.44	13.6
Total Assets	326.43	435.39	559.85	737.42	1,538	2,226
Accounts Payable	33.41	84.64	30.19	54.16	97.37	289.81
Accrued Expenses	23.7	21.29	18.68	20.36	69.62	17.5
Short-Term Debt	1	-	4.05	24.05	376.25	480
Current Portion of Leases	6.09	6.91	16.91	13.79	18.96	-
Current Income Taxes Payable	2.96	2.77	1.06	2.78	0.05	2.81
Current Unearned Revenue	58.97	90.3	113.31	90.32	399.81	389.55
Other Current Liabilities	9.69	9.24	8.47	25.15	63.87	338.85
Total Current Liabilities	135.83	215.16	192.67	230.62	1,026	1,519
Long-Term Leases	4.88	3.5	15.69	15.78	13.53	-
Long-Term Deferred Tax Liabilities	2.81	2.72	8.09	7.56	1.91	3.22
Other Long-Term Liabilities	0.5	0.5	0.12	5.97	-	-
Total Liabilities	144.03	221.89	216.56	259.93	1,041	1,522
Common Stock	634.56	634.56	634.56	634.56	634.56	634.56
Additional Paid-In Capital	1,224	1,224	1,237	1,237	1,237	1,237
Retained Earnings	-1,594	-1,564	-1,461	-1,370	-1,396	-1,202
Comprehensive Income & Other	3.11	3.15	-1.46	-9.14	13.02	14.17
Total Common Equity	267.73	297.2	408.92	492.33	488.47	683.41
Minority Interest	-85.33	-83.69	-65.64	-14.85	8.26	20.71
Shareholders' Equity	182.4	213.51	343.28	477.49	496.74	704.12
Total Liabilities & Equity	326.43	435.39	559.85	737.42	1,538	2,226
Total Debt	11.97	10.42	36.65	53.62	408.74	480
Net Cash (Debt)	54.1	71.86	198.01	45.55	-359.09	-65.46
Net Cash Growth	3.16%	-63.71%	334.73%	-	-	-
Net Cash Per Share	0.09	0.11	0.31	0.07	-0.57	-0.10
Filing Date Shares Outstanding	634.56	634.56	634.56	634.56	634.56	634.56
Total Common Shares Outstanding	634.56	634.56	634.56	634.56	634.56	634.56
Working Capital	128.92	156.4	263.23	400.92	343.16	573.42
Book Value Per Share	0.42	0.47	0.64	0.78	0.77	1.08
Tangible Book Value	267.53	297.03	408.64	492.16	488.13	672.05
Tangible Book Value Per Share	0.42	0.47	0.64	0.78	0.77	1.06
Buildings	-	-	-	-	0.7	2.27
Machinery	6.4	6.32	7.24	5.8	4.93	5.93

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