Yeal Electric Co., Ltd. (SHE: 300923)

Yeal Electric Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	147.31	50.44	262.16	236.38	527.74	21.58
Short-Term Investments	-	-	-	-	-	17
Trading Asset Securities	140	295.84	255.14	312.27	20	-
Cash & Short-Term Investments	287.31	346.28	517.3	548.65	547.74	38.58
Cash Growth	-	-33.06%	-5.71%	0.17%	1319.82%	12.16%
Accounts Receivable	578.91	534.81	455.61	369.28	325.87	399.3
Other Receivables	1.97	2.45	1.76	1.85	0.29	0.78
Receivables	580.88	537.25	457.37	371.13	326.16	400.09
Inventory	156.58	104.28	121.46	160.47	117.71	96.38
Prepaid Expenses	-	0.33	-	1.2	1.2	0.74
Other Current Assets	8.36	7.58	6.85	6.33	4.32	2.09
Total Current Assets	1,033	995.73	1,103	1,088	997.14	537.88
Property, Plant & Equipment	163.6	169.07	151.03	135.66	78.52	85.34
Long-Term Investments	27.05	35.32	49.59	47.82	47.94	58.65
Other Intangible Assets	22.44	22.82	22.78	23.85	24.76	25.36
Long-Term Accounts Receivable	-	39.11	25.64	32.4	49.8	-
Long-Term Deferred Tax Assets	9.7	8.69	7.9	6.91	7.16	8.43
Long-Term Deferred Charges	2.52	2.02	1.28	1.5	1.84	2.25
Other Long-Term Assets	38.07	0.52	2.46	1.2	0.25	0.41
Total Assets	1,297	1,273	1,364	1,337	1,207	718.32
Accounts Payable	144.05	71.85	156.84	167.68	98.76	86.37
Accrued Expenses	5.58	12.35	18	9.27	10.07	14.3
Short-Term Debt	-	-	14.89	17	-	19.95
Current Portion of Leases	1.26	1.14	0.68	0.59	-	-
Current Income Taxes Payable	0.42	4.53	6.04	3.68	0.44	1.75
Current Unearned Revenue	1.41	0.58	0.76	0.24	0.34	-
Other Current Liabilities	4.61	19.26	16.41	3.18	22.97	36.65
Total Current Liabilities	157.33	109.72	213.62	201.65	132.57	159.02
Long-Term Leases	1.78	2.68	0.35	0.67	-	-
Long-Term Unearned Revenue	1.06	1.35	1.74	2.13	2.52	2.91
Long-Term Deferred Tax Liabilities	0.28	0.43	2.53	2.13	1.94	3.55
Other Long-Term Liabilities	3.06	2.85	2.47	2.02	2.84	2.88
Total Liabilities	163.51	117.03	220.72	208.59	139.88	168.36
Common Stock	78.6	78.6	78.6	78.6	78.6	58.95
Additional Paid-In Capital	799.26	799.15	801.69	801.7	801.7	323.06
Retained Earnings	274.05	290.39	265.38	237.34	176.23	147.85
Treasury Stock	-12.15	-12.15	-15.14	-	-	-
Comprehensive Income & Other	-6.76	0.27	12.4	10.89	11	20.1
Total Common Equity	1,133	1,156	1,143	1,129	1,068	549.96
Shareholders' Equity	1,133	1,156	1,143	1,129	1,068	549.96
Total Liabilities & Equity	1,297	1,273	1,364	1,337	1,207	718.32
Total Debt	3.05	3.83	15.92	18.26	-	19.95
Net Cash (Debt)	284.26	342.45	501.38	530.39	547.74	18.63
Net Cash Growth	-	-31.70%	-5.47%	-3.17%	2840.37%	-45.84%
Net Cash Per Share	3.60	4.37	6.43	6.76	9.28	0.32
Filing Date Shares Outstanding	78.1	78.1	77.97	78.6	78.6	59.11
Total Common Shares Outstanding	78.1	78.1	77.97	78.6	78.6	59.11
Working Capital	875.8	886.01	889.36	886.14	864.56	378.86
Book Value Per Share	14.51	14.80	14.66	14.36	13.58	9.30
Tangible Book Value	1,111	1,133	1,120	1,105	1,043	524.6
Tangible Book Value Per Share	14.22	14.51	14.37	14.05	13.27	8.87
Buildings	-	188.66	126.19	125.38	87.98	87.93
Machinery	-	52.47	46.59	44.55	46.69	45.85
Construction In Progress	-	3.33	46.58	25.53	1.21	1.12

Source: S&P Capital IQ. Standard template. Financial Sources.