Fujian Boss Software Corp. (SHE:300525)

Fujian Boss Software 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	894.21	1,392	1,007	848.86	949.32	611.05
Short-Term Investments	-	-	-	-	-	276.43
Trading Asset Securities	204.1	332.56	100.11	70.22	-	-
Cash & Short-Term Investments	1,098	1,725	1,108	919.08	949.32	887.48
Cash Growth	-4.26%	55.73%	20.51%	-3.19%	6.97%	204.78%
Accounts Receivable	1,136	887.13	815.96	570.11	448.36	299.76
Other Receivables	64.89	72.71	54.55	16.03	40.21	28.39
Receivables	1,201	959.84	870.51	586.14	488.57	328.15
Inventory	178.95	152.63	92.89	112.55	41.88	31.6
Prepaid Expenses	-	-	-	0.61	-	4.41
Other Current Assets	46	46.58	24.67	59.38	21.4	13.93
Total Current Assets	2,524	2,884	2,096	1,678	1,501	1,266
Property, Plant & Equipment	753.78	716.1	577.25	343.23	181.81	136.56
Long-Term Investments	167.17	155.11	105.81	79.32	59.88	47.73
Goodwill	338.65	338.12	292.08	292.08	274.6	260.81
Other Intangible Assets	69.84	74.46	67.08	71.62	57.66	33.4
Long-Term Deferred Tax Assets	64.01	62.04	58.96	43.53	40.34	40.04
Long-Term Deferred Charges	26.53	10.74	11.28	7.71	5.95	3.73
Other Long-Term Assets	58.82	55.07	39.07	17.85	19.53	21.61
Total Assets	4,003	4,295	3,247	2,533	2,141	1,809
Accounts Payable	243.26	254.78	274.2	210.15	145.92	79.04
Accrued Expenses	115.19	235.46	228.52	208.74	149.11	126.86
Short-Term Debt	126.19	-	4.2	42.02	168.25	104.59
Current Portion of Long-Term Debt	-	22.24	-	6.01	-	1
Current Portion of Leases	-	22.02	21.49	16.12	-	-
Current Income Taxes Payable	27.85	11.97	8.46	18.5	7.15	4.28
Current Unearned Revenue	162.71	162.47	156.54	122.34	79.39	38.99
Other Current Liabilities	190.71	83.63	22.13	13.29	31.35	99.51
Total Current Liabilities	865.91	792.58	715.53	637.17	581.18	454.27
Long-Term Debt	254.51	198.62	68.67	-	28.57	35.3
Long-Term Leases	23.39	25.28	20.28	13.95	-	-
Long-Term Unearned Revenue	0.76	1.15	1.25	1.89	-	-
Long-Term Deferred Tax Liabilities	12.94	14.1	11.89	10.56	5.35	6.05
Other Long-Term Liabilities	108.23	120.35	2.57	5.04	-	-
Total Liabilities	1,266	1,152	820.18	668.61	615.1	495.62
Common Stock	745.98	751.59	612.57	399.74	280.69	213.98
Additional Paid-In Capital	503.08	652.58	588.74	592.48	604.65	678.95
Retained Earnings	1,067	1,174	906.52	692.32	497.86	360.62
Treasury Stock	-77.37	-	-	-79.91	-0.19	-38.06
Comprehensive Income & Other	-1.88	-1.88	-0.31	-0.28	-0.06	-
Total Common Equity	2,237	2,576	2,108	1,604	1,383	1,216
Minority Interest	499.77	567.2	319.44	260.13	142.9	98.32
Shareholders' Equity	2,737	3,143	2,427	1,864	1,526	1,314
Total Liabilities & Equity	4,003	4,295	3,247	2,533	2,141	1,809
Total Debt	404.09	268.15	114.64	78.11	196.82	140.89
Net Cash (Debt)	694.22	1,457	992.91	840.98	752.5	746.59
Net Cash Growth	-20.68%	46.70%	18.07%	11.76%	0.79%	156.39%
Net Cash Per Share	0.92	1.93	1.36	1.18	1.05	1.14
Filing Date Shares Outstanding	739.16	751.59	735.09	712.17	707.33	701.34
Total Common Shares Outstanding	739.16	751.59	735.09	712.17	707.33	701.01
Working Capital	1,658	2,091	1,380	1,041	919.99	811.3
Book Value Per Share	3.03	3.43	2.87	2.25	1.96	1.73
Tangible Book Value	1,829	2,164	1,748	1,241	1,051	921.3
Tangible Book Value Per Share	2.47	2.88	2.38	1.74	1.49	1.31
Buildings	-	205.81	186.09	188.57	188.57	141.17
Machinery	-	76.07	65.79	58.03	50.01	44.69
Construction In Progress	-	486.12	359.69	131.97	3.57	-

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