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

MCLON JEWELLERY 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	707.44	942.75	211.06	225.15	180.86	103.82
Trading Asset Securities	230	30	13.5	-	-	-
Cash & Short-Term Investments	937.44	972.75	224.56	225.15	180.86	103.82
Cash Growth	8.88%	333.19%	-0.26%	24.49%	74.20%	30.79%
Accounts Receivable	52.37	52.82	37.51	60.17	38.76	43.46
Other Receivables	7.85	6.26	4.24	4.08	2.69	2.99
Receivables	60.21	59.08	41.75	64.25	41.45	46.44
Inventory	547.92	518.65	447.88	441.94	337.7	342.47
Other Current Assets	29.74	36.58	53.58	5.18	10.61	8.92
Total Current Assets	1,575	1,587	767.77	736.53	570.62	501.66
Property, Plant & Equipment	107.75	95.98	90.98	43.74	27.68	28.89
Long-Term Investments	0.02	0.02	-	-	-	-
Other Intangible Assets	0.53	0.64	1.48	2.27	2.6	3.1
Long-Term Deferred Tax Assets	1.83	1.81	1.18	1.92	2.01	2.54
Long-Term Deferred Charges	9.05	5.22	2.51	5.62	3.38	3.84
Other Long-Term Assets	105	-	7.2	59.65	-	-
Total Assets	1,799	1,691	871.12	849.73	606.29	540.03
Accounts Payable	20.58	21.54	16.44	36.98	26.23	26.8
Accrued Expenses	10.93	18.71	10.2	15.03	21.15	14.67
Short-Term Debt	105	50	-	-	-	-
Current Portion of Leases	14.38	10.84	9.08	8.79	-	-
Current Income Taxes Payable	17.07	3.47	2.43	4.98	7.32	8.64
Current Unearned Revenue	0.37	6.32	2.38	3.35	2.04	3.86
Other Current Liabilities	21.25	19.46	15.79	13.71	10.63	10.79
Total Current Liabilities	189.59	130.33	56.31	82.83	67.37	64.75
Long-Term Leases	12.08	3.4	4.76	4.48	-	-
Long-Term Deferred Tax Liabilities	0.01	0.03	0.18	0.01	0.02	0.03
Other Long-Term Liabilities	-	3.48	-	-	-	-
Total Liabilities	201.68	137.25	61.25	87.32	67.39	64.78
Common Stock	261.95	261.95	204.58	204	153	153
Additional Paid-In Capital	778.37	779.7	153.29	139.49	17.88	17.88
Retained Earnings	554.93	509.81	451.41	418.92	368.02	304.37
Total Common Equity	1,595	1,551	809.28	762.42	538.9	475.25
Minority Interest	2.55	2.03	0.59	-	-	-
Shareholders' Equity	1,598	1,553	809.87	762.42	538.9	475.25
Total Liabilities & Equity	1,799	1,691	871.12	849.73	606.29	540.03
Total Debt	131.46	64.23	13.84	13.26	-	-
Net Cash (Debt)	805.98	908.52	210.72	211.89	180.86	103.82
Net Cash Growth	-4.85%	331.15%	-0.55%	17.16%	74.20%	74.84%
Net Cash Per Share	3.01	3.97	1.05	1.09	1.19	0.67
Filing Date Shares Outstanding	261.95	261.95	204.58	204	204	153
Total Common Shares Outstanding	261.95	261.95	204.58	204	153	153
Working Capital	1,386	1,457	711.45	653.7	503.25	436.91
Book Value Per Share	6.09	5.92	3.96	3.74	3.52	3.11
Tangible Book Value	1,595	1,551	807.79	760.15	536.3	472.15
Tangible Book Value Per Share	6.09	5.92	3.95	3.73	3.51	3.09
Buildings	-	87.19	79.14	31.14	31.14	31.14
Machinery	-	11.75	11.31	11.52	10.5	10.32
Construction In Progress	-	-	0.14	-	-	-

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