VATS Liquor Chain Store Management Joint Stock Co., Ltd. (SHE:300755)

SHE:300755 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	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,153	1,386	1,093	1,178	1,141	1,225
Cash & Short-Term Investments	1,153	1,386	1,093	1,178	1,141	1,225
Cash Growth	31.81%	26.81%	-7.23%	3.24%	-6.80%	-9.68%
Accounts Receivable	269.36	213.33	218.76	297.34	141.04	123.2
Other Receivables	43.31	8.88	32.44	85.13	96.98	58.76
Receivables	312.67	222.21	251.2	382.47	238.02	181.95
Inventory	2,357	3,259	3,355	3,429	3,048	1,892
Other Current Assets	697.91	1,700	1,974	2,952	2,073	841.48
Total Current Assets	4,521	6,567	6,673	7,942	6,500	4,141
Property, Plant & Equipment	244.55	301.73	310.97	299.64	98.15	43.18
Long-Term Investments	55.41	60.41	60.41	60.41	60.41	40
Other Intangible Assets	2.58	4.16	7.11	9.33	6.87	6.69
Long-Term Deferred Tax Assets	240.94	170.46	167.9	101.19	68.11	36.67
Long-Term Deferred Charges	3.17	9.42	14.6	23.92	35.8	53.03
Other Long-Term Assets	-	-	17.88	4.53	61.14	-
Total Assets	5,067	7,113	7,251	8,441	6,831	4,320
Accounts Payable	266.88	1,051	1,068	2,165	1,569	339.95
Accrued Expenses	116.58	162.94	158.98	163.93	187.76	160.81
Short-Term Debt	1,330	1,862	1,324	1,365	524.06	359.1
Current Portion of Leases	9.35	10.95	15.89	10.8	19.6	-
Current Income Taxes Payable	22.98	12.45	45.89	25.73	60.88	31.58
Current Unearned Revenue	33.72	424.71	418.66	659.69	607.2	291.95
Other Current Liabilities	274.88	258.7	259.55	294.31	348.38	268.94
Total Current Liabilities	2,054	3,783	3,290	4,685	3,317	1,452
Long-Term Leases	5.68	51.74	58.72	36.95	32.66	-
Long-Term Deferred Tax Liabilities	9.74	16.31	0.17	1.02	-	-
Total Liabilities	2,070	3,851	3,349	4,722	3,350	1,452
Common Stock	416.8	416.8	416.8	416.8	416.8	416.8
Additional Paid-In Capital	857.21	857.21	857.21	857.21	857.21	857.21
Retained Earnings	1,800	2,037	2,529	2,368	2,139	1,542
Treasury Stock	-150.04	-150.04	-	-	-	-
Comprehensive Income & Other	-3.41	-4.24	-3.09	-2.48	0.82	-0.18
Total Common Equity	2,921	3,156	3,800	3,639	3,414	2,816
Minority Interest	76.82	106.11	101.95	79.35	67.61	51.67
Shareholders' Equity	2,998	3,263	3,902	3,718	3,481	2,868
Total Liabilities & Equity	5,067	7,113	7,251	8,441	6,831	4,320
Total Debt	1,345	1,925	1,398	1,413	576.32	359.1
Net Cash (Debt)	-191.44	-538.43	-305.24	-234.82	565.11	865.67
Net Cash Growth	-	-	-	-	-34.72%	13.61%
Net Cash Per Share	-0.47	-1.33	-0.73	-0.56	1.36	2.09
Filing Date Shares Outstanding	407.7	407.7	416.8	416.8	416.8	416.8
Total Common Shares Outstanding	407.7	407.7	416.8	416.8	416.8	416.8
Working Capital	2,466	2,784	3,382	3,257	3,183	2,688
Book Value Per Share	7.16	7.74	9.12	8.73	8.19	6.76
Tangible Book Value	2,918	3,152	3,793	3,630	3,407	2,810
Tangible Book Value Per Share	7.16	7.73	9.10	8.71	8.17	6.74
Buildings	-	267.1	247.75	247.75	40.22	40.22
Machinery	-	31.44	30.32	31.77	26.59	25.35

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