Beijing Jiaman Dress Co.,Ltd. (SHE:301276)

Beijing Jiaman Dress 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	620.51	647.88	83.36	79.54	69.57	111.32
Trading Asset Securities	554.45	536.02	1,061	1,461	544.83	371.74
Cash & Short-Term Investments	1,175	1,184	1,144	1,541	614.4	483.06
Cash Growth	10.59%	3.46%	-25.74%	150.79%	27.19%	55.91%
Accounts Receivable	49.45	55.3	38.49	36.58	36.66	74.02
Other Receivables	14.2	10.4	8.4	9.03	9.14	12.09
Receivables	63.64	65.7	46.9	45.61	45.8	86.11
Inventory	653.86	510.84	424.44	449.44	381.77	340.76
Prepaid Expenses	-	-	-	-	0.09	0.82
Other Current Assets	81.05	196.12	43.02	28.07	36.3	27.11
Total Current Assets	1,974	1,957	1,659	2,064	1,078	937.87
Property, Plant & Equipment	108.65	113.17	120.31	86.81	76.07	48.18
Long-Term Investments	-	67.52	207.34	137.39	-	-
Goodwill	-	-	-	1.5	1.5	1.5
Other Intangible Assets	379.36	395.15	415.67	13.35	14.08	14.29
Long-Term Deferred Tax Assets	53.81	51.5	67.04	65.93	38.56	38.31
Long-Term Deferred Charges	16.41	14.07	11.17	10.24	13.2	9.24
Other Long-Term Assets	41.78	1.84	1.23	1.1	0.71	1.37
Total Assets	2,574	2,600	2,481	2,380	1,222	1,051
Accounts Payable	358.44	357.96	344.73	376.65	334.62	378.04
Accrued Expenses	11.89	38.2	29.77	27.31	33.23	40.17
Current Portion of Leases	10.46	14.57	12.71	9.75	9.9	-
Current Income Taxes Payable	10.73	13.28	21.93	34.36	38.56	23.81
Current Unearned Revenue	9.81	8.29	9.64	7.77	10.16	11.04
Other Current Liabilities	34.01	24.59	14.51	14.6	14.58	21.36
Total Current Liabilities	435.34	456.89	433.29	470.44	441.05	474.41
Long-Term Leases	6.13	2.94	8.43	16.69	23.66	-
Long-Term Deferred Tax Liabilities	4.47	7.25	6.72	9.1	0.87	0.44
Other Long-Term Liabilities	43.63	38.56	23.83	20.06	24.81	28.37
Total Liabilities	489.56	505.64	472.27	516.29	490.39	503.22
Common Stock	129.6	108	108	108	81	81
Additional Paid-In Capital	976.13	997.73	1,002	997.73	30.15	30.15
Retained Earnings	978.23	988.45	899.32	758.28	620.94	436.38
Shareholders' Equity	2,084	2,094	2,009	1,864	732.09	547.53
Total Liabilities & Equity	2,574	2,600	2,481	2,380	1,222	1,051
Total Debt	16.59	17.52	21.14	26.44	33.55	-
Net Cash (Debt)	1,158	1,166	1,123	1,514	580.84	483.06
Net Cash Growth	10.83%	3.85%	-25.84%	160.73%	20.24%	55.91%
Net Cash Per Share	8.96	9.03	8.64	14.39	5.97	4.97
Filing Date Shares Outstanding	129.6	129.6	129.6	129.6	97.2	97.2
Total Common Shares Outstanding	129.6	129.6	129.6	129.6	97.2	97.2
Working Capital	1,538	1,500	1,225	1,594	637.32	463.46
Book Value Per Share	16.08	16.16	15.50	14.38	7.53	5.63
Tangible Book Value	1,705	1,699	1,593	1,849	716.51	531.74
Tangible Book Value Per Share	13.15	13.11	12.30	14.27	7.37	5.47
Buildings	-	119.07	118.04	59.38	59.38	58.87
Machinery	-	13.97	13.47	12.1	11.05	10.18
Construction In Progress	-	-	-	19.83	-	-

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