Petpal Pet Nutrition Technology Co., Ltd. (SHE:300673)

SHE:300673 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	487.08	674.82	816.09	832.61	1,030	471.96
Short-Term Investments	-	60.19	30.15	30.28	-	-
Trading Asset Securities	250.38	230.51	50.63	80.01	0.14	70.01
Cash & Short-Term Investments	737.46	965.52	896.87	942.9	1,030	541.98
Cash Growth	1.70%	7.65%	-4.88%	-8.43%	90.00%	81.57%
Accounts Receivable	357.17	217.93	240.25	179.67	201.26	224.9
Other Receivables	12.13	32.85	30.77	21.91	29.1	14.57
Receivables	369.3	250.79	271.03	201.57	230.36	239.47
Inventory	320.26	343.16	376.85	424.21	449.75	276.27
Other Current Assets	129.51	18.69	55.84	102.62	73.05	70.47
Total Current Assets	1,557	1,578	1,601	1,671	1,783	1,128
Property, Plant & Equipment	1,081	1,106	1,049	978.32	834.73	631.43
Long-Term Investments	143.07	145.32	108.5	69.53	68.71	59.21
Goodwill	79.65	79.39	89.37	88.96	89.32	96.1
Other Intangible Assets	51.5	53.19	54.68	49.04	49.75	51.43
Long-Term Deferred Tax Assets	3.02	3.49	2.43	2.22	3.49	1.83
Long-Term Deferred Charges	26.5	27.69	21.68	18.25	16.08	15.59
Other Long-Term Assets	10.17	1.85	10.17	10.97	9.94	25.19
Total Assets	2,952	2,995	2,936	2,889	2,855	2,009
Accounts Payable	110.68	144.23	158.81	89.17	169.86	140.24
Accrued Expenses	30.06	39.6	24.93	46.19	24.52	38.87
Short-Term Debt	2.3	10.69	73.96	109.72	220.65	167.39
Current Portion of Long-Term Debt	-	33.82	4.06	3.9	-	-
Current Portion of Leases	1.85	6.91	6.68	6.29	6.27	-
Current Income Taxes Payable	17.25	25.55	6.89	21.82	1.77	8.04
Current Unearned Revenue	0.54	6.88	3.16	0.29	0.52	3.03
Other Current Liabilities	15.98	12.52	13.46	10.88	5.07	17.88
Total Current Liabilities	178.66	280.21	291.96	288.27	428.66	375.45
Long-Term Debt	741.34	703.67	721.38	625.31	589.69	-
Long-Term Leases	34.4	33.82	34.12	48.42	37.82	-
Long-Term Unearned Revenue	0.4	0.45	0.52	0.59	0.65	0.72
Long-Term Deferred Tax Liabilities	9.45	8	6.39	4.61	3.59	3.72
Total Liabilities	964.25	1,026	1,054	967.19	1,060	379.9
Common Stock	248.83	248.83	253.42	253.42	253.41	169.77
Additional Paid-In Capital	916.7	917.74	966.25	960.7	964.86	1,059
Retained Earnings	758.88	730.02	547.82	558.91	439.6	394.79
Treasury Stock	-79.62	-88.29	-98.28	-49.96	-	-14.57
Comprehensive Income & Other	125.76	143.33	197.97	180.06	121.53	6.1
Total Common Equity	1,971	1,952	1,867	1,903	1,779	1,615
Minority Interest	17.13	17.6	14.91	18.29	15.1	13.8
Shareholders' Equity	1,988	1,969	1,882	1,921	1,795	1,629
Total Liabilities & Equity	2,952	2,995	2,936	2,889	2,855	2,009
Total Debt	779.9	788.92	840.21	793.64	854.43	167.39
Net Cash (Debt)	-42.44	176.6	56.67	149.26	175.31	374.59
Net Cash Growth	-	211.64%	-62.03%	-14.86%	-53.20%	179.47%
Net Cash Per Share	-0.16	0.66	0.20	0.50	0.82	1.50
Filing Date Shares Outstanding	242.82	242.09	246.57	250.37	253.41	254.65
Total Common Shares Outstanding	242.82	242.15	246.57	250.37	253.41	254.65
Working Capital	1,378	1,298	1,309	1,383	1,354	752.74
Book Value Per Share	8.12	8.06	7.57	7.60	7.02	6.34
Tangible Book Value	1,839	1,819	1,723	1,765	1,640	1,468
Tangible Book Value Per Share	7.58	7.51	6.99	7.05	6.47	5.76
Buildings	-	820.16	692.92	533.51	425.18	301.8
Machinery	-	520.84	299.68	272.6	231.67	211.96
Construction In Progress	-	64.01	297.58	350.13	321.77	268.52

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.