Yealink Network Technology Co., Ltd. (SHE: 300628)

Yealink Network Technology 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	Jun 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	718.55	404.66	432.75	173.18	321.14	107.26
Trading Asset Securities	4,847	5,063	5,105	4,471	3,962	3,585
Cash & Short-Term Investments	5,566	5,468	5,537	4,644	4,283	3,692
Cash Growth	11.53%	-1.26%	19.22%	8.45%	16.01%	20.33%
Accounts Receivable	1,043	824.23	834.03	683.6	512.8	398.74
Other Receivables	-0.37	0.09	1.09	1.93	0.52	6.89
Receivables	1,043	824.33	835.12	685.53	513.32	405.62
Inventory	696.82	726.66	563.7	729.89	345.41	266.63
Other Current Assets	76.26	75.99	70	59.65	27.93	16.58
Total Current Assets	7,381	7,095	7,006	6,120	5,169	4,381
Property, Plant & Equipment	1,103	1,125	1,074	547.28	185.49	114.36
Long-Term Investments	146.19	197.57	146.88	96.74	76.95	42.85
Other Intangible Assets	270.51	274.75	274.3	308.75	314.07	266.53
Long-Term Deferred Tax Assets	13.22	18.15	13.17	17.56	21.82	12.85
Long-Term Deferred Charges	0.4	1.18	4.15	5.04	1.96	1.92
Other Long-Term Assets	171.49	173.63	85.55	10.44	9.59	8.08
Total Assets	9,086	8,885	8,604	7,105	5,779	4,827
Accounts Payable	545.83	519.24	430.8	439.02	281.78	198.52
Accrued Expenses	63	163.64	190.72	152.5	107.07	84.52
Short-Term Debt	-	-	-	-	-	50.03
Current Portion of Leases	3.27	3.11	8.68	10.32	-	-
Current Income Taxes Payable	44.52	8.43	11.69	20.12	22.91	27.12
Current Unearned Revenue	45.39	24.67	11.1	30.64	21.55	21.48
Other Current Liabilities	19.05	15.26	49.59	104.88	140.11	44.19
Total Current Liabilities	721.05	734.34	702.58	757.47	573.43	425.86
Long-Term Leases	4.62	3.04	6.55	9.96	-	-
Long-Term Unearned Revenue	10.75	22.11	3.97	1.39	-	2.22
Long-Term Deferred Tax Liabilities	-	-	0.52	4.89	2.56	3.32
Total Liabilities	736.42	759.49	713.63	773.72	575.99	431.4
Common Stock	1,264	1,264	901.62	902.31	902.28	599.47
Additional Paid-In Capital	854.18	854.34	1,128	1,054	987.73	1,137
Retained Earnings	6,355	6,131	5,923	4,467	3,437	2,697
Treasury Stock	-123.99	-123.99	-62.21	-91.44	-123.65	-37.79
Comprensive Income & Other	0.21	0.17	0.2	-0.03	0.01	0.05
Shareholders' Equity	8,350	8,126	7,891	6,332	5,203	4,396
Total Liabilities & Equity	9,086	8,885	8,604	7,105	5,779	4,827
Total Debt	7.88	6.15	15.23	20.28	-	50.03
Net Cash (Debt)	5,558	5,462	5,522	4,624	4,283	3,642
Net Cash Growth	11.63%	-1.10%	19.42%	7.97%	17.60%	18.70%
Net Cash Per Share	4.40	4.32	4.37	3.67	3.41	2.90
Filing Date Shares Outstanding	1,262	1,262	1,262	1,263	1,263	1,259
Total Common Shares Outstanding	1,262	1,262	1,262	1,263	1,263	1,259
Working Capital	6,660	6,360	6,304	5,362	4,596	3,955
Book Value Per Share	6.61	6.44	6.25	5.01	4.12	3.49
Tangible Book Value	8,079	7,851	7,617	6,023	4,889	4,129
Tangible Book Value Per Share	6.40	6.22	6.03	4.77	3.87	3.28
Buildings	1,012	1,004	393.82	470.6	79.62	79.62
Machinery	249.65	242.85	129.54	104.56	82.87	61.11
Construction In Progress	-	8.19	630.99	38.63	88.97	21.3

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