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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	518.72	866.3	327.72	171.24	418.13	1,112
Short-Term Investments	959.41	1,242	1,446	1,365	1,356	379.55
Trading Asset Securities	120.3	-	19.63	20.24	-	100
Cash & Short-Term Investments	1,598	2,108	1,793	1,556	1,774	1,592
Cash Growth	-15.38%	17.57%	15.21%	-12.25%	11.43%	64.04%
Accounts Receivable	349.45	560.02	594.04	394.16	196.8	226.13
Other Receivables	81.24	42.3	18.3	21.83	33.94	51.39
Receivables	430.69	602.32	782.4	415.99	230.75	277.52
Inventory	767.83	2,083	1,388	1,071	1,672	1,389
Other Current Assets	550.06	454.24	364.18	273.56	224.83	158.02
Total Current Assets	3,347	5,248	4,327	3,317	3,901	3,416
Property, Plant & Equipment	975.35	934.77	836.47	905.88	878.54	669.12
Long-Term Investments	32.7	26.74	21.24	6.38	6.2	6.02
Other Intangible Assets	208.84	112.83	113.31	109.26	112.2	113.58
Long-Term Deferred Tax Assets	147.29	158.59	136.44	109.08	86.47	36.31
Long-Term Deferred Charges	103.54	112.72	64.95	31.37	22.06	55.28
Other Long-Term Assets	93.84	172.89	43.3	57.14	25.99	104.56
Total Assets	4,942	6,767	5,543	4,536	5,033	4,401
Accounts Payable	598.05	2,097	1,548	1,063	1,309	1,381
Accrued Expenses	267.24	608.82	357.02	274.04	330.39	222.86
Short-Term Debt	513.03	360	300	50	300	-
Current Portion of Long-Term Debt	75.24	74.51	54.65	0.67	0.72	0.85
Current Portion of Leases	31.27	27.56	14.17	34.75	78.79	-
Current Income Taxes Payable	10.61	44	42.96	25.89	31.33	33.71
Current Unearned Revenue	122.7	348.39	295.42	260.78	246.47	219.02
Other Current Liabilities	177.77	221.97	147.58	136.17	142.71	158.68
Total Current Liabilities	1,796	3,782	2,760	1,846	2,440	2,016
Long-Term Debt	-	-	125	199	199	229
Long-Term Leases	51.82	65.19	65.82	73.81	47.66	-
Long-Term Unearned Revenue	81.59	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	1,929	3,932	3,029	2,192	2,775	2,305
Common Stock	401.63	401	401	401	401	401
Additional Paid-In Capital	561.94	534.69	513.83	469.16	412.19	553.91
Retained Earnings	1,985	1,897	1,639	1,484	1,445	1,141
Treasury Stock	-5.31	-5.31	-40.01	-10	-	-
Total Common Equity	2,943	2,827	2,514	2,344	2,258	2,096
Minority Interest	69.51	8.07	-	-	-	-
Shareholders' Equity	3,012	2,835	2,514	2,344	2,258	2,096
Total Liabilities & Equity	4,942	6,767	5,543	4,536	5,033	4,401
Total Debt	671.36	527.25	559.65	358.23	626.17	229.85
Net Cash (Debt)	927.07	1,581	1,233	1,198	1,148	1,362
Net Cash Growth	-30.49%	28.17%	2.94%	4.42%	-15.74%	137.16%
Net Cash Per Share	2.32	3.95	3.09	2.96	2.85	3.39
Filing Date Shares Outstanding	401.36	400.73	399.02	397.15	397.15	401
Total Common Shares Outstanding	401.36	400.73	399.02	397.15	397.15	401
Working Capital	1,551	1,466	1,567	1,471	1,461	1,400
Book Value Per Share	7.33	7.05	6.30	5.90	5.69	5.23
Tangible Book Value	2,701	2,714	2,401	2,234	2,146	1,983
Tangible Book Value Per Share	6.73	6.77	6.02	5.63	5.40	4.94
Buildings	850.3	831.28	497.08	497.33	497.37	448.68
Machinery	381.72	310.57	264.85	242	223.32	209.46
Construction In Progress	0.19	-	252.38	274.9	206.78	148.54

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