MCLON JEWELLERY Co.,Ltd. (SHE:300945)

MCLON JEWELLERY Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	720.33	942.75	211.06	225.15	180.86
Trading Asset Securities	250	30	13.5	-	-
Cash & Short-Term Investments	970.33	972.75	224.56	225.15	180.86
Cash Growth	-0.25%	333.19%	-0.26%	24.49%	74.20%
Accounts Receivable	52.95	52.82	37.51	60.17	38.76
Other Receivables	8.05	6.26	4.24	4.08	2.69
Receivables	61	59.08	41.75	64.25	41.45
Inventory	531.51	518.65	447.88	441.94	337.7
Other Current Assets	25.65	36.58	53.58	5.18	10.61
Total Current Assets	1,588	1,587	767.77	736.53	570.62
Property, Plant & Equipment	104.46	95.98	90.98	43.74	27.68
Long-Term Investments	0.02	0.02	-	-	-
Other Intangible Assets	0.47	0.64	1.48	2.27	2.6
Long-Term Deferred Tax Assets	2.71	1.81	1.18	1.92	2.01
Long-Term Deferred Charges	7.59	5.22	2.51	5.62	3.38
Other Long-Term Assets	105	-	7.2	59.65	-
Total Assets	1,809	1,691	871.12	849.73	606.29
Accounts Payable	17.34	21.54	16.44	36.98	26.23
Accrued Expenses	12.06	18.71	10.2	15.03	21.15
Short-Term Debt	95.01	50	-	-	-
Current Portion of Long-Term Debt	12.85	-	-	-	-
Current Portion of Leases	-	10.84	9.08	8.79	-
Current Income Taxes Payable	18.74	3.47	2.43	4.98	7.32
Current Unearned Revenue	2.09	6.32	2.38	3.35	2.04
Other Current Liabilities	21.85	19.46	15.79	13.71	10.63
Total Current Liabilities	179.95	130.33	56.31	82.83	67.37
Long-Term Leases	11.64	3.4	4.76	4.48	-
Long-Term Deferred Tax Liabilities	0.01	0.03	0.18	0.01	0.02
Other Long-Term Liabilities	-	3.48	-	-	-
Total Liabilities	191.61	137.25	61.25	87.32	67.39
Common Stock	261.95	261.95	204.58	204	153
Additional Paid-In Capital	778.37	779.7	153.29	139.49	17.88
Retained Earnings	573.98	509.81	451.41	418.92	368.02
Total Common Equity	1,614	1,551	809.28	762.42	538.9
Minority Interest	2.83	2.03	0.59	-	-
Shareholders' Equity	1,617	1,553	809.87	762.42	538.9
Total Liabilities & Equity	1,809	1,691	871.12	849.73	606.29
Total Debt	119.5	64.23	13.84	13.26	-
Net Cash (Debt)	850.82	908.52	210.72	211.89	180.86
Net Cash Growth	-6.35%	331.15%	-0.55%	17.16%	74.20%
Net Cash Per Share	3.27	3.97	1.05	1.09	1.19
Filing Date Shares Outstanding	241.81	261.95	204.58	204	204
Total Common Shares Outstanding	241.81	261.95	204.58	204	153
Working Capital	1,409	1,457	711.45	653.7	503.25
Book Value Per Share	6.68	5.92	3.96	3.74	3.52
Tangible Book Value	1,614	1,551	807.79	760.15	536.3
Tangible Book Value Per Share	6.67	5.92	3.95	3.73	3.51
Buildings	-	87.19	79.14	31.14	31.14
Machinery	-	11.75	11.31	11.52	10.5
Construction In Progress	-	-	0.14	-	-

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