Rongxin Education and Culture Industry Development Co., Ltd. (SHE:301231)

SHE:301231 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	318.24	496.72	548.43	630.18	189.22	157.41
Cash & Short-Term Investments	449.24	496.72	548.43	630.18	189.22	157.41
Cash Growth	-5.83%	-9.43%	-12.97%	233.04%	20.21%	-13.62%
Accounts Receivable	70.51	58.01	71.38	104.58	98.02	108.47
Other Receivables	3.08	1.17	1.09	0.96	0.98	0.03
Receivables	73.59	59.18	72.46	105.53	99	108.5
Inventory	157.47	143.22	154.24	144.99	131.14	124.51
Other Current Assets	41.63	26.61	32.89	21.59	25.29	27.95
Total Current Assets	721.94	725.74	808.03	902.3	444.65	418.37
Property, Plant & Equipment	70.84	43.76	36.12	28.08	24.3	22.78
Long-Term Investments	121.65	111.66	92.75	53.54	49.44	48
Other Intangible Assets	17.56	17.84	18.06	18.34	10.77	10.89
Long-Term Deferred Tax Assets	16.75	13.76	4.28	4.15	3.58	4.02
Long-Term Deferred Charges	0.93	1.22	0.78	1.02	1.38	1.66
Other Long-Term Assets	0.11	0.35	1.35	1.04	-	-
Total Assets	959.41	914.33	961.37	1,008	534.13	505.72
Accounts Payable	78.35	36.28	34.84	55.06	73.06	69.92
Accrued Expenses	4.2	6.2	6.02	4.45	7	8.83
Current Portion of Long-Term Debt	-	-	-	4	1	10.03
Current Portion of Leases	0.11	1.83	2.31	2.31	2.1	-
Current Income Taxes Payable	0.66	0.1	0.15	6.54	2.81	4.14
Current Unearned Revenue	2.44	2.97	3.32	5.57	11.81	12.99
Other Current Liabilities	8.76	0.21	0.25	0.47	3.26	5.48
Total Current Liabilities	94.53	47.59	46.89	78.41	101.04	111.4
Long-Term Debt	13.3	-	-	-	4	5
Long-Term Leases	0.32	0.07	1.9	4.33	0.11	-
Long-Term Deferred Tax Liabilities	0	-	-	0.35	0.3	0.22
Other Long-Term Liabilities	3.26	-	-	-	-	-
Total Liabilities	111.41	47.65	48.78	83.09	105.45	116.62
Common Stock	84.4	84.4	84.4	84.4	63.3	63.3
Additional Paid-In Capital	625.86	625.86	625.86	625.86	177.91	177.91
Retained Earnings	160.91	166	210.8	214.34	190.93	150.29
Treasury Stock	-31.96	-11.96	-10.03	-	-	-
Comprehensive Income & Other	1.69	2.37	1.55	0.77	-3.46	-2.4
Total Common Equity	840.9	866.68	912.58	925.38	428.68	389.1
Minority Interest	7.09	-0	-	-	-	-
Shareholders' Equity	848	866.68	912.58	925.38	428.68	389.1
Total Liabilities & Equity	959.41	914.33	961.37	1,008	534.13	505.72
Total Debt	13.73	1.9	4.21	10.64	7.21	15.03
Net Cash (Debt)	435.51	494.82	544.22	619.54	182.01	142.38
Net Cash Growth	-8.23%	-9.08%	-12.16%	240.38%	27.83%	1.56%
Net Cash Per Share	5.13	5.91	6.56	9.00	2.87	2.24
Filing Date Shares Outstanding	83.89	83.89	83.89	84.4	63.3	63.63
Total Common Shares Outstanding	83.89	83.89	84.01	84.4	63.3	63.63
Working Capital	627.41	678.15	761.14	823.89	343.61	306.97
Book Value Per Share	10.02	10.33	10.86	10.96	6.77	6.11
Tangible Book Value	813.71	848.84	894.52	907.04	417.91	378.21
Tangible Book Value Per Share	9.70	10.12	10.65	10.75	6.60	5.94
Buildings	-	22.02	22.02	22.02	22.02	22.02
Machinery	-	8.64	8.51	8.4	7.45	7.02
Construction In Progress	-	22.16	11.36	-	-	-

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