Up-shine Lighting Co., Limited (SHE:301362)

Up-shine Lighting 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,020	1,084	912.23	257	109.79	58.63
Short-Term Investments	-	321.55	-	-	-	-
Trading Asset Securities	500.9	492.05	833.05	196.62	453.46	434.59
Cash & Short-Term Investments	1,520	1,898	1,745	453.62	563.24	493.22
Cash Growth	-13.19%	8.72%	284.75%	-19.46%	14.20%	39.05%
Accounts Receivable	217.01	241.89	221.43	185.68	237.47	126.8
Other Receivables	20.36	10.07	7.89	16.55	18.89	18.04
Receivables	237.37	251.96	229.32	202.24	256.36	144.84
Inventory	238.05	271.68	234	214.1	273.03	160.48
Other Current Assets	397.8	40.91	30.81	16.54	12.12	16.95
Total Current Assets	2,394	2,462	2,239	886.49	1,105	815.5
Property, Plant & Equipment	357.17	363.16	343.88	325.73	260.66	224.55
Long-Term Investments	250.84	185.08	394.53	302.36	-	-
Other Intangible Assets	33.3	33.9	35.04	30.9	28.5	29.19
Long-Term Accounts Receivable	-	-	-	0.57	-	-
Long-Term Deferred Tax Assets	22.06	21.62	17.79	18.38	5.92	3.13
Long-Term Deferred Charges	14.15	14.97	10.35	10.08	9.26	1.03
Other Long-Term Assets	32.49	17.29	16.15	14.95	18.79	16.68
Total Assets	3,104	3,098	3,057	1,589	1,428	1,090
Accounts Payable	284.05	303.75	257.81	219.64	345.24	209.66
Accrued Expenses	46.14	52.46	46.14	40.88	39.59	26.65
Current Portion of Leases	22.87	23.11	19.02	24.72	21.32	-
Current Income Taxes Payable	5.47	0.24	2.14	7.22	7.85	1
Current Unearned Revenue	66.88	75.5	59.62	57.81	56.44	51.18
Other Current Liabilities	24.81	41.08	40.87	24.56	33.74	34.62
Total Current Liabilities	450.22	496.13	425.61	374.84	504.18	323.11
Long-Term Leases	34.76	40.46	53.54	64.57	3.13	-
Long-Term Unearned Revenue	3.08	3.22	1.31	1.86	1.39	1.1
Long-Term Deferred Tax Liabilities	13.31	14.55	14.01	12.39	0.01	-
Other Long-Term Liabilities	-	-	-	-	0.06	0.18
Total Liabilities	501.36	554.36	494.46	453.65	508.77	324.39
Common Stock	104.67	104.67	104.67	78.5	78.5	78.5
Additional Paid-In Capital	1,504	1,504	1,505	283.17	277.73	259
Retained Earnings	1,050	989.65	958.98	777.99	565.58	429.66
Treasury Stock	-49.5	-49.5	-	-	-	-
Comprehensive Income & Other	-1.66	-0.37	-0.29	-0.28	-	-
Total Common Equity	2,608	2,549	2,568	1,139	921.81	767.16
Minority Interest	-5.26	-4.86	-5.33	-3.56	-2.7	-1.47
Shareholders' Equity	2,602	2,544	2,563	1,136	919.11	765.69
Total Liabilities & Equity	3,104	3,098	3,057	1,589	1,428	1,090
Total Debt	57.63	63.57	72.55	89.29	24.45	-
Net Cash (Debt)	1,463	1,834	1,673	364.33	538.79	493.22
Net Cash Growth	-13.12%	9.64%	359.12%	-32.38%	9.24%	41.45%
Net Cash Per Share	14.08	17.66	18.68	4.65	6.85	6.29
Filing Date Shares Outstanding	103.19	103.19	104.67	78.5	78.66	78.5
Total Common Shares Outstanding	103.19	103.19	104.67	78.5	78.66	78.5
Working Capital	1,943	1,966	1,814	511.65	600.58	492.39
Book Value Per Share	25.27	24.70	24.53	14.51	11.72	9.77
Tangible Book Value	2,574	2,515	2,533	1,108	893.31	737.97
Tangible Book Value Per Share	24.95	24.37	24.20	14.12	11.36	9.40
Buildings	-	256.74	224.74	226.39	226.39	80.43
Machinery	-	122.26	99.88	85.3	68.11	47.83
Construction In Progress	-	51.27	53.63	6.04	0.03	136.92

Updated Oct 25, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.