LAY-OUT Planning Consultants Co. Ltd. (SHE:300989)

SHE:300989 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	261.69	316.57	395.13	314.57	308.43	116.21
Short-Term Investments	-	-	-	-	30	70
Trading Asset Securities	351.62	425.16	431.89	723.86	-	-
Cash & Short-Term Investments	613.31	741.73	827.01	1,038	338.43	186.21
Cash Growth	-18.69%	-10.31%	-20.36%	206.84%	81.75%	9.29%
Accounts Receivable	263.91	221.73	154.58	111	60.54	47.66
Other Receivables	6.94	5.73	5.77	6.36	6.49	7.94
Receivables	270.85	297.46	160.35	117.36	67.03	55.59
Inventory	0	0	-	-	-	-
Prepaid Expenses	-	1.54	1.89	-	-	-
Other Current Assets	10.56	3.44	5.82	4.36	5.89	4.24
Total Current Assets	894.72	1,044	995.08	1,160	411.35	246.05
Property, Plant & Equipment	94.12	78.39	24.45	36.05	7.96	6.38
Long-Term Investments	136.73	126.77	122.81	-	-	2.5
Other Intangible Assets	27.31	26.55	22.97	1.61	1.1	0.62
Long-Term Deferred Tax Assets	29.3	17.82	7.32	3.87	1.87	1.29
Long-Term Deferred Charges	20.31	13.05	6.12	9.93	8.2	11.2
Other Long-Term Assets	19.79	2.53	3.31	0.59	0.52	2.05
Total Assets	1,222	1,309	1,182	1,212	431.01	270.08
Accounts Payable	28.48	35.81	21.79	18.93	12.61	16.99
Accrued Expenses	9.54	84.02	88.02	105.59	118.98	82.29
Short-Term Debt	-	-	-	-	18	-
Current Portion of Leases	20.59	16.5	14.09	17.8	-	-
Current Income Taxes Payable	8.23	3.32	0	9.6	7.35	5.13
Current Unearned Revenue	34.76	36.38	29.29	35.3	53.45	44.62
Other Current Liabilities	12.54	24.36	16.6	22.73	30.38	17.97
Total Current Liabilities	114.14	200.39	169.78	209.95	240.77	167
Long-Term Leases	78.89	48.53	3.29	12.94	-	-
Long-Term Deferred Tax Liabilities	20.72	10.82	2.69	0.58	-	-
Total Liabilities	213.75	259.74	175.76	223.46	240.77	167
Common Stock	211.34	162.89	108	60	45	45
Additional Paid-In Capital	542.3	589.21	633.44	681.44	0.74	0.74
Retained Earnings	269.03	304.01	265.38	247.3	144.5	57.34
Treasury Stock	-13.96	-5.89	-	-	-	-
Comprehensive Income & Other	-0.03	-0.01	-	-	-	-
Total Common Equity	1,009	1,050	1,007	988.74	190.24	103.08
Minority Interest	-0.16	-0.67	-0.52	-	-	-
Shareholders' Equity	1,009	1,050	1,006	988.74	190.24	103.08
Total Liabilities & Equity	1,222	1,309	1,182	1,212	431.01	270.08
Total Debt	99.49	65.03	17.38	30.74	18	-
Net Cash (Debt)	513.82	676.71	809.63	1,008	320.43	186.21
Net Cash Growth	-29.88%	-16.42%	-19.66%	214.48%	72.08%	14.27%
Net Cash Per Share	2.38	3.19	3.86	5.23	2.03	1.18
Filing Date Shares Outstanding	123.66	211.58	210.6	210.85	157.95	157.95
Total Common Shares Outstanding	123.66	211.58	210.6	210.85	157.95	157.95
Working Capital	780.58	843.78	825.3	950.21	170.59	79.05
Book Value Per Share	8.16	4.96	4.78	4.69	1.20	0.65
Tangible Book Value	981.38	1,024	983.86	987.13	189.13	102.46
Tangible Book Value Per Share	7.94	4.84	4.67	4.68	1.20	0.65
Buildings	-	6.27	1.66	1.66	1.66	1.66
Machinery	-	28.54	24.19	21.61	16.84	13.8

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