Three Squirrels Inc. (SHE:300783)

Three Squirrels 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	Dec 31, 2022	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	241.77	866.3	327.72	171.24	418.13	1,112
Short-Term Investments	-	1,242	1,446	1,365	1,356	379.55
Trading Asset Securities	130.3	-	19.63	20.24	-	100
Cash & Short-Term Investments	372.07	2,108	1,793	1,556	1,774	1,592
Cash Growth	-10.16%	17.57%	15.21%	-12.25%	11.43%	64.04%
Accounts Receivable	498.97	560.02	594.04	394.16	196.8	226.13
Other Receivables	72.22	42.3	18.3	21.83	33.94	51.39
Receivables	571.18	602.32	782.4	415.99	230.75	277.52
Inventory	992.47	2,083	1,388	1,071	1,672	1,389
Other Current Assets	1,847	454.24	364.18	273.56	224.83	158.02
Total Current Assets	3,783	5,248	4,327	3,317	3,901	3,416
Property, Plant & Equipment	978.59	934.77	836.47	905.88	878.54	669.12
Long-Term Investments	27	26.74	21.24	6.38	6.2	6.02
Other Intangible Assets	207.24	112.83	113.31	109.26	112.2	113.58
Long-Term Deferred Tax Assets	167.71	158.59	136.44	109.08	86.47	36.31
Long-Term Deferred Charges	125.29	112.72	64.95	31.37	22.06	55.28
Other Long-Term Assets	83.44	172.89	43.3	57.14	25.99	104.56
Total Assets	5,406	6,767	5,543	4,536	5,033	4,401
Accounts Payable	883.66	2,097	1,548	1,063	1,309	1,381
Accrued Expenses	61.57	608.82	357.02	274.04	330.39	222.86
Short-Term Debt	575.53	360	300	50	300	-
Current Portion of Long-Term Debt	101.65	74.51	54.65	0.67	0.72	0.85
Current Portion of Leases	-	27.56	14.17	34.75	78.79	-
Current Income Taxes Payable	59.74	44	42.96	25.89	31.33	33.71
Current Unearned Revenue	140.93	348.39	295.42	260.78	246.47	219.02
Other Current Liabilities	407.53	221.97	147.58	136.17	142.71	158.68
Total Current Liabilities	2,231	3,782	2,760	1,846	2,440	2,016
Long-Term Debt	-	-	125	199	199	229
Long-Term Leases	51.38	65.19	65.82	73.81	47.66	-
Long-Term Unearned Revenue	80.48	84.63	78.11	72.9	85.83	59.49
Long-Term Deferred Tax Liabilities	-	-	-	0.06	-	0
Other Long-Term Liabilities	-	-	-	0.86	2.42	-
Total Liabilities	2,362	3,932	3,029	2,192	2,775	2,305
Common Stock	401.67	401	401	401	401	401
Additional Paid-In Capital	569.39	534.69	513.83	469.16	412.19	553.91
Retained Earnings	2,007	1,897	1,639	1,484	1,445	1,141
Treasury Stock	-5.31	-5.31	-40.01	-10	-	-
Total Common Equity	2,972	2,827	2,514	2,344	2,258	2,096
Minority Interest	71.28	8.07	-	-	-	-
Shareholders' Equity	3,044	2,835	2,514	2,344	2,258	2,096
Total Liabilities & Equity	5,406	6,767	5,543	4,536	5,033	4,401
Total Debt	728.56	527.25	559.65	358.23	626.17	229.85
Net Cash (Debt)	-356.5	1,581	1,233	1,198	1,148	1,362
Net Cash Growth	-	28.17%	2.94%	4.42%	-15.74%	137.16%
Net Cash Per Share	-0.88	3.95	3.09	2.96	2.85	3.39
Filing Date Shares Outstanding	401.4	400.73	399.02	397.15	397.15	401
Total Common Shares Outstanding	401.4	400.73	399.02	397.15	397.15	401
Working Capital	1,552	1,466	1,567	1,471	1,461	1,400
Book Value Per Share	7.40	7.05	6.30	5.90	5.69	5.23
Tangible Book Value	2,731	2,714	2,401	2,234	2,146	1,983
Tangible Book Value Per Share	6.80	6.77	6.02	5.63	5.40	4.94
Buildings	-	831.28	497.08	497.33	497.37	448.68
Machinery	-	310.57	264.85	242	223.32	209.46
Construction In Progress	-	-	252.38	274.9	206.78	148.54

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