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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	518.51	674.82	816.09	832.61	1,030	471.96
Short-Term Investments	60.21	60.19	30.15	30.28	-	-
Trading Asset Securities	220.3	230.51	50.63	80.01	0.14	70.01
Cash & Short-Term Investments	799.02	965.52	896.87	942.9	1,030	541.98
Cash Growth	3.52%	7.65%	-4.88%	-8.43%	90.00%	81.57%
Accounts Receivable	319.68	217.93	240.25	179.67	201.26	224.9
Other Receivables	29.34	32.85	30.77	21.91	29.1	14.57
Receivables	349.02	250.79	271.03	201.57	230.36	239.47
Inventory	328.21	343.16	376.85	424.21	449.75	276.27
Other Current Assets	63.78	18.69	55.84	102.62	73.05	70.47
Total Current Assets	1,540	1,578	1,601	1,671	1,783	1,128
Property, Plant & Equipment	1,115	1,106	1,049	978.32	834.73	631.43
Long-Term Investments	145.05	145.32	108.5	69.53	68.71	59.21
Goodwill	84.28	79.39	89.37	88.96	89.32	96.1
Other Intangible Assets	52.14	53.19	54.68	49.04	49.75	51.43
Long-Term Deferred Tax Assets	2.6	3.49	2.43	2.22	3.49	1.83
Long-Term Deferred Charges	28.16	27.69	21.68	18.25	16.08	15.59
Other Long-Term Assets	7.74	1.85	10.17	10.97	9.94	25.19
Total Assets	2,975	2,995	2,936	2,889	2,855	2,009
Accounts Payable	129.59	144.23	158.81	89.17	169.86	140.24
Accrued Expenses	24.22	39.6	24.93	46.19	24.52	38.87
Short-Term Debt	10.22	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	1.27	6.91	6.68	6.29	6.27	-
Current Income Taxes Payable	14.87	25.55	6.89	21.82	1.77	8.04
Current Unearned Revenue	0.36	6.88	3.16	0.29	0.52	3.03
Other Current Liabilities	22.29	12.52	13.46	10.88	5.07	17.88
Total Current Liabilities	202.82	280.21	291.96	288.27	428.66	375.45
Long-Term Debt	733.84	703.67	721.38	625.31	589.69	-
Long-Term Leases	36.28	33.82	34.12	48.42	37.82	-
Long-Term Unearned Revenue	0.42	0.45	0.52	0.59	0.65	0.72
Long-Term Deferred Tax Liabilities	8.89	8	6.39	4.61	3.59	3.72
Total Liabilities	982.25	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	919.58	917.74	966.25	960.7	964.86	1,059
Retained Earnings	724.39	730.02	547.82	558.91	439.6	394.79
Treasury Stock	-89.29	-88.29	-98.28	-49.96	-	-14.57
Comprehensive Income & Other	171.12	143.33	197.97	180.06	121.53	6.1
Total Common Equity	1,975	1,952	1,867	1,903	1,779	1,615
Minority Interest	18.1	17.6	14.91	18.29	15.1	13.8
Shareholders' Equity	1,993	1,969	1,882	1,921	1,795	1,629
Total Liabilities & Equity	2,975	2,995	2,936	2,889	2,855	2,009
Total Debt	781.6	788.92	840.21	793.64	854.43	167.39
Net Cash (Debt)	17.42	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	0.07	0.66	0.20	0.50	0.82	1.50
Filing Date Shares Outstanding	242.09	242.09	246.57	250.37	253.41	254.65
Total Common Shares Outstanding	242.09	242.15	246.57	250.37	253.41	254.65
Working Capital	1,337	1,298	1,309	1,383	1,354	752.74
Book Value Per Share	8.16	8.06	7.57	7.60	7.02	6.34
Tangible Book Value	1,838	1,819	1,723	1,765	1,640	1,468
Tangible Book Value Per Share	7.59	7.51	6.99	7.05	6.47	5.76
Buildings	831.76	820.16	692.92	533.51	425.18	301.8
Machinery	551.75	520.84	299.68	272.6	231.67	211.96
Construction In Progress	69.73	64.01	297.58	350.13	321.77	268.52

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