Wens Foodstuff Group Co., Ltd. (SHE: 300498)

Wens Foodstuff Group 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	3,679	4,266	4,266	7,633	1,865	1,468
Short-Term Investments	3,764	2,884	4,312	5,070	1,629	8,555
Trading Asset Securities	2,272	2,217	3,209	3,926	2,180	1,468
Cash & Short-Term Investments	9,715	9,367	11,786	16,628	5,674	11,491
Cash Growth	2.10%	-20.53%	-29.12%	193.06%	-50.62%	125.54%
Accounts Receivable	556.61	572.68	553.56	418.12	355.04	307
Other Receivables	1,473	1,737	2,502	2,362	2,218	1,294
Receivables	2,030	2,475	3,060	3,023	2,573	1,601
Inventory	19,310	20,336	20,388	14,944	13,312	12,486
Prepaid Expenses	-	42.3	28.27	3.73	23.62	15.06
Other Current Assets	3,700	1,091	1,331	990.78	1,472	499.81
Total Current Assets	34,754	33,310	36,594	35,589	23,055	26,094
Property, Plant & Equipment	50,117	50,668	52,551	53,022	46,317	30,041
Long-Term Investments	6,526	6,806	6,573	5,666	6,751	6,429
Goodwill	158.95	158.95	158.95	204.04	403.9	168.71
Other Intangible Assets	1,451	1,512	1,648	1,762	1,743	1,371
Long-Term Accounts Receivable	-	15.53	23.12	13.88	14.44	-
Long-Term Deferred Tax Assets	47.54	40.11	61.32	95.31	71.61	134.36
Long-Term Deferred Charges	117.51	119.12	104.81	123.55	1,535	762.77
Other Long-Term Assets	248.41	265.37	372.92	312.49	609.37	579.19
Total Assets	93,422	92,895	98,087	96,788	80,500	65,579
Accounts Payable	8,075	11,027	7,555	6,772	4,140	2,658
Accrued Expenses	1,145	990.1	1,509	1,214	1,758	2,018
Short-Term Debt	2,772	2,475	1,089	1,757	3,991	2,072
Current Portion of Long-Term Debt	4,106	5,884	5,392	2,086	710.52	680.9
Current Portion of Leases	-	601.05	489.42	469.26	-	-
Current Income Taxes Payable	107.88	23.3	170.07	56.9	27.43	30.12
Current Unearned Revenue	378.56	371.41	334.78	387.64	443.3	-
Other Current Liabilities	10,764	9,767	8,412	6,942	5,730	6,438
Total Current Liabilities	27,348	31,138	24,951	19,685	16,799	13,897
Long-Term Debt	15,839	17,546	22,556	34,389	14,729	4,346
Long-Term Leases	5,940	6,168	6,034	6,211	102.56	-
Long-Term Unearned Revenue	523.4	504.72	477.52	428.42	346.17	284.56
Long-Term Deferred Tax Liabilities	439.3	501.26	642.9	855.86	591.47	249.31
Other Long-Term Liabilities	1,157	1,190	511.55	469.88	343.7	174.7
Total Liabilities	51,247	57,048	55,172	62,039	32,912	18,951
Common Stock	6,653	6,652	6,554	6,352	6,373	5,312
Additional Paid-In Capital	9,918	9,824	8,312	5,510	5,408	6,501
Retained Earnings	22,334	16,591	24,202	19,677	34,380	34,138
Treasury Stock	-418.51	-799.75	-203.17	-0.08	-237.92	-650.31
Comprehensive Income & Other	791.85	793.21	838.59	909.56	-135.86	-187.97
Total Common Equity	39,279	33,061	39,703	32,448	45,788	45,112
Minority Interest	2,895	2,786	3,212	2,301	1,800	1,516
Shareholders' Equity	42,174	35,847	42,915	34,749	47,588	46,628
Total Liabilities & Equity	93,422	92,895	98,087	96,788	80,500	65,579
Total Debt	28,657	32,673	35,560	44,913	19,533	7,099
Net Cash (Debt)	-18,942	-23,306	-23,773	-28,284	-13,859	4,393
Net Cash Per Share	-2.75	-3.54	-3.63	-4.45	-2.19	0.69
Filing Date Shares Outstanding	6,653	6,652	6,554	6,352	6,373	6,374
Total Common Shares Outstanding	6,653	6,652	6,554	6,352	6,373	6,374
Working Capital	7,406	2,172	11,643	15,904	6,256	12,197
Book Value Per Share	5.90	4.97	6.06	5.11	7.18	7.08
Tangible Book Value	37,669	31,390	37,896	30,482	43,641	43,573
Tangible Book Value Per Share	5.66	4.72	5.78	4.80	6.85	6.84
Buildings	-	32,661	31,452	29,905	23,656	19,189
Machinery	-	22,855	21,841	20,488	16,620	13,348
Construction In Progress	-	3,501	3,834	4,752	8,582	3,012

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