Leyard Optoelectronic Co., Ltd. (SHE: 300296)

Leyard Optoelectronic 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	2,002	2,214	2,115	2,366	2,602	2,856
Short-Term Investments	-	182.78	-	4.39	8.07	-
Trading Asset Securities	13.75	-	5.25	0.41	18.16	1.37
Cash & Short-Term Investments	2,016	2,397	2,120	2,371	2,628	2,857
Cash Growth	-14.48%	13.06%	-10.58%	-9.77%	-8.02%	8.94%
Accounts Receivable	5,013	5,144	5,161	5,232	4,640	3,226
Other Receivables	58.78	66.25	84.28	109.45	90.1	126.88
Receivables	5,071	5,211	5,245	5,341	4,730	3,353
Inventory	2,914	3,095	3,285	3,611	2,578	4,300
Prepaid Expenses	-	34.96	18.6	33.62	111.18	68.03
Other Current Assets	343.11	132	163.1	298.88	86.54	166.45
Total Current Assets	10,345	10,870	10,832	11,655	10,134	10,744
Property, Plant & Equipment	1,728	1,848	1,660	1,588	1,108	1,011
Long-Term Investments	540.9	524.65	444.9	470.79	368.19	292.4
Goodwill	762.55	762.55	725.45	932.6	1,043	2,350
Other Intangible Assets	421.78	401.96	455.7	505.66	526.65	609.52
Long-Term Accounts Receivable	53.06	45.83	82.52	80.05	13.84	11.53
Long-Term Deferred Tax Assets	292.19	297.53	284.13	234.77	219.73	204.81
Long-Term Deferred Charges	51.91	43.96	88.15	65.18	33.12	49.34
Other Long-Term Assets	249.42	241.94	320.99	315.85	191.04	105.19
Total Assets	14,444	15,037	14,894	15,848	13,637	15,378
Accounts Payable	2,715	2,849	2,981	4,043	2,701	2,712
Accrued Expenses	89.84	275.62	310.75	328.1	598.97	298.28
Short-Term Debt	307.81	432.78	638.5	637.98	693.61	1,704
Current Portion of Long-Term Debt	121.61	30.44	220.95	102.33	17.56	2.39
Current Portion of Leases	-	56.62	55.47	47.63	-	2.93
Current Income Taxes Payable	180.19	20.34	28.74	87.17	55.7	82.83
Current Unearned Revenue	710.28	885.46	1,003	1,082	834.39	-
Other Current Liabilities	510.54	804.16	374.75	412.28	109.67	1,074
Total Current Liabilities	4,636	5,355	5,613	6,740	5,011	5,877
Long-Term Debt	943.77	824.52	711.28	931.13	1,129	836.07
Long-Term Leases	53.21	75.51	105.91	102.37	2.25	3.51
Long-Term Unearned Revenue	130.93	109.9	105.7	88.71	79.51	84.2
Long-Term Deferred Tax Liabilities	58.3	58.92	84.73	99.62	102.43	132.61
Other Long-Term Liabilities	91.5	81.68	103.49	86.15	56.3	37
Total Liabilities	5,913	6,505	6,724	8,048	6,381	6,970
Common Stock	2,529	2,529	2,529	2,543	2,543	2,543
Additional Paid-In Capital	1,952	1,947	1,940	2,013	2,066	2,065
Retained Earnings	3,736	3,681	3,496	3,338	2,784	3,935
Treasury Stock	-29.1	-9.43	-9.45	-113.72	-181.46	-181.55
Comprehensive Income & Other	90.07	115.2	88.3	-6.57	18.37	23.85
Total Common Equity	8,278	8,263	8,045	7,774	7,229	8,385
Minority Interest	253.13	268.53	124.82	26.43	27.51	22.79
Shareholders' Equity	8,531	8,532	8,170	7,800	7,257	8,408
Total Liabilities & Equity	14,444	15,037	14,894	15,848	13,637	15,378
Total Debt	1,426	1,420	1,732	1,821	1,843	2,548
Net Cash (Debt)	589.75	977.39	388.24	549.7	785.3	308.59
Net Cash Growth	-17.50%	151.75%	-29.37%	-30.00%	154.48%	-
Net Cash Per Share	0.23	0.39	0.15	0.21	0.31	0.12
Filing Date Shares Outstanding	2,533	2,525	2,528	2,527	2,518	2,518
Total Common Shares Outstanding	2,533	2,525	2,528	2,527	2,518	2,518
Working Capital	5,709	5,515	5,219	4,915	5,123	4,867
Book Value Per Share	3.27	3.27	3.18	3.08	2.87	3.33
Tangible Book Value	7,094	7,099	6,864	6,336	5,659	5,426
Tangible Book Value Per Share	2.80	2.81	2.72	2.51	2.25	2.15
Buildings	-	880.12	860.97	787.4	429.87	377.83
Machinery	-	1,674	1,405	1,282	1,121	1,144
Construction In Progress	-	72.22	10.7	8.15	148.94	35.76

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