China Liberal Education Holdings Limited (CLEU)

CLEU Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	84.15	20.34	12.12	32.68	5.01	1.7
Cash & Short-Term Investments	84.15	20.34	12.12	32.68	5.01	1.7
Cash Growth	591.56%	67.78%	-62.91%	552.60%	194.16%	-18.05%
Accounts Receivable	1.46	1.45	0.95	4.48	5.36	2.16
Other Receivables	-0	40.02	0.02	0.01	0.17	0.23
Receivables	1.46	41.47	0.97	4.49	5.53	2.39
Inventory	0.47	3.69	0.19	4.73	0.29	0.84
Prepaid Expenses	0.04	0.02	0.04	0.07	0.06	0.1
Other Current Assets	0.06	0.08	5.08	1.59	1.44	0.65
Total Current Assets	86.18	65.59	18.41	43.55	12.33	5.69
Property, Plant & Equipment	0.07	0.11	0.03	0.08	0.19	0.1
Goodwill	6.75	6.75	9.48	-	-	-
Other Intangible Assets	0.31	0.35	0.42	-	-	-
Long-Term Accounts Receivable	-	-	-	-	0.26	1.07
Other Long-Term Assets	-	-	75.64	-	-	-
Total Assets	93.31	72.8	103.99	43.63	12.77	6.85
Accounts Payable	0.43	0.57	0.76	0.17	0.13	0.05
Accrued Expenses	1.2	1.53	2.35	0.63	0.23	0.33
Short-Term Debt	2.11	1.62	1	-	-	-
Current Portion of Leases	0.07	0.06	0.01	0.05	0.09	0.01
Current Income Taxes Payable	0.82	0.84	0.87	0.52	0.51	0.26
Current Unearned Revenue	-	0.21	0.25	0.29	0.15	0.56
Other Current Liabilities	0.68	1.4	14.75	0.02	-	0.46
Total Current Liabilities	5.3	6.23	19.99	1.68	1.11	1.67
Long-Term Leases	-	0.03	-	-	0.02	0.01
Other Long-Term Liabilities	-	-	21.52	-	-	-
Total Liabilities	5.3	6.26	41.5	1.68	1.13	1.67
Common Stock	0.43	0.01	0	0.01	0.01	0.01
Additional Paid-In Capital	97.86	72.14	63.22	40.69	9.36	4.58
Retained Earnings	-10.51	-5.78	-0.82	0.87	2.12	0.91
Comprehensive Income & Other	0.22	0.17	0.08	0.39	0.16	-0.31
Total Common Equity	88.01	66.54	62.48	41.96	11.64	5.18
Shareholders' Equity	88.01	66.54	62.48	41.96	11.64	5.18
Total Liabilities & Equity	93.31	72.8	103.99	43.63	12.77	6.85
Total Debt	2.17	1.72	1.01	0.05	0.11	0.02
Net Cash (Debt)	81.98	18.62	11.11	32.63	4.89	1.69
Net Cash Growth	1026.95%	67.53%	-65.94%	566.74%	190.17%	-18.80%
Net Cash Per Share	33.75	8.02	9.46	47.21	12.54	5.06
Filing Date Shares Outstanding	28.82	3.35	2.11	1.06	0.82	0.42
Total Common Shares Outstanding	28.82	3.35	2.11	0.92	0.42	0.33
Working Capital	80.87	59.36	-1.58	41.88	11.22	4.02
Book Value Per Share	3.05	19.85	29.66	45.45	27.57	15.54
Tangible Book Value	80.95	59.44	52.58	41.96	11.64	5.18
Tangible Book Value Per Share	2.81	17.74	24.96	45.45	27.57	15.54
Machinery	0.86	0.88	0.92	0.35	0.34	0.33
Leasehold Improvements	-	-	-	-	-	0.05

Source: S&P Capital IQ. Standard template. Financial Sources.