Guangzhou Frontop Digital Creative Technology Corporation (SHE:301313)

SHE:301313 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	182.85	250.09	332.6	555.36	165.54	197.45
Trading Asset Securities	107.28	10.1	171.83	-	-	-
Cash & Short-Term Investments	290.13	260.19	504.43	555.36	165.54	197.45
Cash Growth	-33.82%	-48.42%	-9.17%	235.49%	-16.16%	6.92%
Accounts Receivable	403.13	420.26	527.31	501.1	431.31	294.22
Other Receivables	15.28	12.35	12.22	11.86	12.2	18.32
Receivables	418.4	432.62	539.53	512.96	443.51	312.54
Inventory	92.92	121.62	52.51	29.05	40.18	72.41
Prepaid Expenses	-	-	-	-	-	9.23
Other Current Assets	29.31	18.77	5.48	3	4.85	61.77
Total Current Assets	830.76	833.2	1,102	1,100	654.07	653.41
Property, Plant & Equipment	257.1	248.82	149.69	114.33	105.76	36.96
Goodwill	51.6	51.6	1.6	1.91	3.09	3.09
Other Intangible Assets	169.54	170.95	167.52	2.86	3.77	3.74
Long-Term Accounts Receivable	-	21.05	27.36	25.03	26.17	-
Long-Term Deferred Tax Assets	49.49	48.26	39.65	34.55	22.2	17.51
Long-Term Deferred Charges	11.75	12.66	6.46	6.65	11.52	5.25
Other Long-Term Assets	25.8	2.97	4.09	173.01	-	54.46
Total Assets	1,396	1,390	1,498	1,459	826.57	774.41
Accounts Payable	320.69	331.28	341.11	284.39	220.78	201.31
Accrued Expenses	24.26	41.56	36.76	34.33	38.05	28.77
Short-Term Debt	55.76	55.71	8.15	22.83	11.83	18.99
Current Portion of Leases	7.93	8.4	7.63	7.78	5.13	-
Current Income Taxes Payable	0.46	2.09	6.04	7.31	9.84	16.1
Current Unearned Revenue	38.97	41.31	5.39	4.43	27.1	-
Other Current Liabilities	95.83	81.29	44.02	33.74	30.48	96.68
Total Current Liabilities	543.9	561.65	449.1	394.81	343.2	361.85
Long-Term Debt	52.41	5.61	-	-	-	-
Long-Term Leases	7.3	8.88	15.09	21.59	13.39	-
Long-Term Unearned Revenue	-	-	-	0.09	1.17	1.25
Long-Term Deferred Tax Liabilities	3.98	4.1	2.62	3.61	-	-
Other Long-Term Liabilities	-	-	-	-	-	0.33
Total Liabilities	607.59	580.24	466.81	420.1	357.76	363.43
Common Stock	104.69	104.69	102.33	102.33	76.75	76.75
Additional Paid-In Capital	753.1	750.96	707.38	712.74	182.42	182.42
Retained Earnings	1.51	24.13	226.73	230.74	212.38	153.4
Treasury Stock	-69.78	-69.78	-	-	-	-
Total Common Equity	789.53	810.01	1,036	1,046	471.55	412.57
Minority Interest	-1.06	-0.73	-4.94	-7.21	-2.74	-1.59
Shareholders' Equity	788.46	809.28	1,032	1,039	468.81	410.98
Total Liabilities & Equity	1,396	1,390	1,498	1,459	826.57	774.41
Total Debt	123.4	78.61	30.87	52.2	30.35	18.99
Net Cash (Debt)	166.73	181.58	473.56	503.16	135.19	178.46
Net Cash Growth	-59.10%	-61.66%	-5.88%	272.19%	-24.25%	4.18%
Net Cash Per Share	1.59	1.73	4.51	6.06	1.76	2.32
Filing Date Shares Outstanding	103.46	103.46	104.21	102.33	75.73	76.75
Total Common Shares Outstanding	103.46	103.46	102.33	102.33	75.73	76.75
Working Capital	286.86	271.56	652.84	705.54	310.87	291.56
Book Value Per Share	7.63	7.83	10.13	10.22	6.23	5.38
Tangible Book Value	568.38	587.45	867.32	1,041	464.7	405.75
Tangible Book Value Per Share	5.49	5.68	8.48	10.17	6.14	5.29
Buildings	-	77.99	77.99	81.01	79.67	-
Machinery	-	49.31	42.8	40.01	37.97	-
Construction In Progress	-	151.44	46.63	-	-	-

Updated Oct 29, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.