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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	347.36	331.33	316.57	395.13	314.57	308.43
Short-Term Investments	-	-	-	-	-	30
Trading Asset Securities	289.62	341.75	425.16	431.89	723.86	-
Cash & Short-Term Investments	636.99	673.08	741.73	827.01	1,038	338.43
Cash Growth	-9.48%	-9.26%	-10.31%	-20.36%	206.84%	81.75%
Accounts Receivable	229.77	214.35	221.73	154.58	111	60.54
Other Receivables	5.55	7.66	5.73	5.77	6.36	6.49
Receivables	235.32	222.01	297.46	160.35	117.36	67.03
Inventory	-	-	0	-	-	-
Prepaid Expenses	-	-	-	1.89	-	-
Other Current Assets	13.88	6.41	4.98	5.82	4.36	5.89
Total Current Assets	886.19	901.5	1,044	995.08	1,160	411.35
Property, Plant & Equipment	97.84	75.74	78.39	24.45	36.05	7.96
Long-Term Investments	143.15	143.99	126.77	122.81	-	-
Other Intangible Assets	42.28	39.57	26.55	22.97	1.61	1.1
Long-Term Accounts Receivable	-	17.8	-	-	-	-
Long-Term Deferred Tax Assets	28.66	29.78	17.82	7.32	3.87	1.87
Long-Term Deferred Charges	11.92	10.33	13.05	6.12	9.93	8.2
Other Long-Term Assets	23.01	1.25	2.53	3.31	0.59	0.52
Total Assets	1,233	1,220	1,309	1,182	1,212	431.01
Accounts Payable	33.92	38.22	35.81	21.79	18.93	12.61
Accrued Expenses	8.98	43.21	84.02	88.02	105.59	118.98
Short-Term Debt	50	1	-	-	-	18
Current Portion of Leases	18.42	18.78	16.5	14.09	17.8	-
Current Income Taxes Payable	7.15	0.03	3.32	0	9.6	7.35
Current Unearned Revenue	39.59	43.43	36.38	29.29	35.3	53.45
Other Current Liabilities	18.07	16.41	24.36	16.6	22.73	30.38
Total Current Liabilities	176.13	161.07	200.39	169.78	209.95	240.77
Long-Term Leases	56.43	61.29	48.53	3.29	12.94	-
Long-Term Deferred Tax Liabilities	16.86	17.47	10.82	2.69	0.58	-
Total Liabilities	249.43	239.82	259.74	175.76	223.46	240.77
Common Stock	211.34	211.34	162.89	108	60	45
Additional Paid-In Capital	538.97	538.64	589.21	633.44	681.44	0.74
Retained Earnings	254.38	250.58	304.01	265.38	247.3	144.5
Treasury Stock	-19.23	-19.23	-5.89	-	-	-
Comprehensive Income & Other	-0.03	-0.03	-0.01	-	-	-
Total Common Equity	985.43	981.3	1,050	1,007	988.74	190.24
Minority Interest	-1.8	-1.15	-0.67	-0.52	-	-
Shareholders' Equity	983.63	980.15	1,050	1,006	988.74	190.24
Total Liabilities & Equity	1,233	1,220	1,309	1,182	1,212	431.01
Total Debt	124.85	81.07	65.03	17.38	30.74	18
Net Cash (Debt)	512.14	592.01	676.71	809.63	1,008	320.43
Net Cash Growth	-20.11%	-12.52%	-16.42%	-19.66%	214.48%	72.08%
Net Cash Per Share	2.44	2.87	3.23	3.86	5.23	2.03
Filing Date Shares Outstanding	190.18	210.07	211.58	210.6	210.85	157.95
Total Common Shares Outstanding	190.18	210.07	211.58	210.6	210.85	157.95
Working Capital	710.06	740.44	843.78	825.3	950.21	170.59
Book Value Per Share	5.18	4.67	4.96	4.78	4.69	1.20
Tangible Book Value	943.15	941.73	1,024	983.86	987.13	189.13
Tangible Book Value Per Share	4.96	4.48	4.84	4.67	4.68	1.20
Buildings	-	5.71	6.27	1.66	1.66	1.66
Machinery	-	32.7	28.54	24.19	21.61	16.84

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