Ligao Foods Co.,Ltd. (SHE:300973)

Ligao Foods 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	768.14	1,061	531.91	784.03	204.23	193.3
Trading Asset Securities	320	253.53	-	-	-	-
Cash & Short-Term Investments	1,088	1,314	531.91	784.03	204.23	193.3
Cash Growth	-11.49%	147.06%	-32.16%	283.89%	5.66%	107.93%
Accounts Receivable	298.34	219.45	265.14	200.36	112.73	80.41
Other Receivables	35.3	147.67	60.6	32.18	-	9.73
Receivables	333.64	367.11	325.73	232.55	112.73	90.14
Inventory	272.72	262.04	312.12	281.94	140.54	116.72
Prepaid Expenses	-	0.97	5.41	0.82	-	-
Other Current Assets	121.06	32.53	23.46	33.43	24.94	40.86
Total Current Assets	1,816	1,977	1,199	1,333	482.45	441.01
Property, Plant & Equipment	1,625	1,421	1,234	904.34	374.32	284.94
Long-Term Investments	41.6	41.88	-	-	-	-
Other Intangible Assets	342.36	321.26	287.2	155.91	69.04	48.3
Long-Term Deferred Tax Assets	54.42	74.99	52	21.01	7.93	5.28
Long-Term Deferred Charges	48.16	39.55	40.24	35.58	18.32	8.62
Other Long-Term Assets	109.3	64.04	55.86	83.15	22.63	7.1
Total Assets	4,036	3,940	2,868	2,533	974.69	795.26
Accounts Payable	273.76	264.03	349.55	235.75	140.54	119.07
Accrued Expenses	44.6	155.93	148.46	126.72	101.05	51.18
Short-Term Debt	111.93	77.16	85.08	-	-	30.04
Current Portion of Long-Term Debt	75.62	5	-	-	-	1.04
Current Portion of Leases	-	17.48	13.52	14.77	-	-
Current Income Taxes Payable	31.08	6.07	17.95	41.25	28.31	30.66
Current Unearned Revenue	17.17	34.91	49.05	56.33	33.91	31.16
Other Current Liabilities	55.35	10.73	11.15	7.8	6.36	17.78
Total Current Liabilities	609.52	571.32	674.77	482.62	310.17	280.94
Long-Term Debt	814.79	816.65	-	-	-	29
Long-Term Leases	36.66	40.7	43.47	53.75	-	-
Long-Term Unearned Revenue	5.22	6.87	8.4	10.8	12.53	14.63
Long-Term Deferred Tax Liabilities	14.82	17.41	13.06	-	-	-
Total Liabilities	1,481	1,453	739.7	547.17	322.7	324.57
Common Stock	169.34	169.34	169.34	169.34	127	127
Additional Paid-In Capital	1,393	1,384	1,273	1,198	105.01	105.01
Retained Earnings	785.02	665.86	677.51	618.4	419.97	238.68
Comprehensive Income & Other	255.13	252.02	-	-	-	-
Total Common Equity	2,542	2,472	2,120	1,986	651.99	470.69
Minority Interest	13.92	15.06	7.66	-	-	-
Shareholders' Equity	2,555	2,487	2,128	1,986	651.99	470.69
Total Liabilities & Equity	4,036	3,940	2,868	2,533	974.69	795.26
Total Debt	1,039	956.99	142.07	68.52	-	60.08
Net Cash (Debt)	49.15	357.13	389.84	715.51	204.23	133.22
Net Cash Growth	-86.06%	-8.39%	-45.52%	250.34%	53.31%	359.66%
Net Cash Per Share	0.29	2.05	2.14	4.59	1.61	1.05
Filing Date Shares Outstanding	167.36	169.34	169.34	169.34	127	127
Total Common Shares Outstanding	167.36	169.34	169.34	169.34	127	127
Working Capital	1,206	1,405	523.87	850.15	172.28	160.08
Book Value Per Share	15.19	14.60	12.52	11.73	5.13	3.71
Tangible Book Value	2,199	2,150	1,833	1,830	582.95	422.39
Tangible Book Value Per Share	13.14	12.70	10.82	10.80	4.59	3.33
Buildings	-	503.62	351.5	160.26	83.66	82.49
Machinery	-	877.7	661.65	516.62	316.14	260.05
Construction In Progress	-	303.15	386.2	313.05	83.59	19.06

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