Zhongjing Food Co., Ltd. (SHE:300908)

Zhongjing Food 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	457.13	425.24	731.61	907.6	77.6	180.49
Trading Asset Securities	0.01	110.38	50	-	792	836
Cash & Short-Term Investments	457.14	535.62	781.61	907.6	869.6	1,016
Cash Growth	-36.48%	-31.47%	-13.88%	4.37%	-14.45%	997.51%
Accounts Receivable	140.83	124.44	106.81	108.11	78.91	77.22
Other Receivables	17.04	10.32	0.11	0.03	1.35	1.31
Receivables	157.87	134.76	106.93	108.14	80.26	78.53
Inventory	192.95	211.3	218.55	270.76	237.67	175.02
Prepaid Expenses	-	2.45	1.77	1.17	2.5	2.8
Other Current Assets	243.72	183.69	23.31	12.85	2.62	4.51
Total Current Assets	1,052	1,068	1,132	1,301	1,193	1,277
Property, Plant & Equipment	809.77	815.41	644.53	480.87	353.84	266.28
Long-Term Investments	1.56	1.56	1.56	0.56	-	-
Other Intangible Assets	100.52	102.34	104.7	20.14	20.47	21.15
Long-Term Deferred Tax Assets	3.35	3.46	3.22	2.81	2.52	2.38
Long-Term Deferred Charges	9.24	3.06	3.4	3.4	3.69	3.98
Other Long-Term Assets	3.83	8.12	5.53	11.52	121.44	6.68
Total Assets	1,980	2,002	1,895	1,820	1,695	1,578
Accounts Payable	122.23	178.22	126.96	122.16	102.37	64.92
Accrued Expenses	13.67	21.53	19.93	18.69	16.94	10.56
Short-Term Debt	-	10.01	10.01	10.01	-	3.26
Current Portion of Leases	0.17	0.16	0.15	-	-	-
Current Income Taxes Payable	15.99	4.47	5.39	1.53	1.35	-0.1
Current Unearned Revenue	33.47	29.23	18.6	26.36	11.76	9.16
Other Current Liabilities	9.98	8.66	8.48	10.72	5.64	4.72
Total Current Liabilities	195.51	252.28	189.52	189.47	138.07	92.52
Long-Term Leases	0.36	0.48	0.64	-	-	-
Long-Term Unearned Revenue	14.66	15.89	17.85	16.59	19.08	17.56
Long-Term Deferred Tax Liabilities	9.12	9.87	10.04	9	6.36	4
Total Liabilities	219.64	278.51	218.05	215.06	163.51	114.08
Common Stock	146	146	100	100	100	100
Additional Paid-In Capital	840.3	840.3	886.3	886.3	887.37	887.75
Retained Earnings	774.01	736.96	690.76	618.47	542.46	473.87
Total Common Equity	1,760	1,723	1,677	1,605	1,530	1,462
Minority Interest	-	-	-	-	1.28	2.12
Shareholders' Equity	1,760	1,723	1,677	1,605	1,531	1,464
Total Liabilities & Equity	1,980	2,002	1,895	1,820	1,695	1,578
Total Debt	0.52	10.65	10.8	10.01	-	3.26
Net Cash (Debt)	456.62	524.97	770.81	897.59	869.6	1,013
Net Cash Growth	-35.60%	-31.89%	-14.12%	3.22%	-14.18%	1544.38%
Net Cash Per Share	3.12	3.59	5.28	6.15	5.98	9.00
Filing Date Shares Outstanding	146	146	146	146	146	146
Total Common Shares Outstanding	146	146	146	146	146	146
Working Capital	856.17	815.54	942.65	1,111	1,055	1,185
Book Value Per Share	12.06	11.80	11.49	10.99	10.48	10.01
Tangible Book Value	1,660	1,621	1,572	1,585	1,509	1,440
Tangible Book Value Per Share	11.37	11.10	10.77	10.85	10.34	9.87
Buildings	-	497.58	494.39	391.13	294.35	279.12
Machinery	-	236.28	213.92	193.53	161.63	137.34
Construction In Progress	-	372.55	189.06	114.01	86.01	12

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