J and Friends Holdings Limited (JF)

J and Friends Holdings 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	33.9	26.95	40.51	249.73	217.9	377.16
Short-Term Investments	-	-	-	1	-	-
Cash & Short-Term Investments	33.9	26.95	40.51	250.73	217.9	377.16
Cash Growth	-24.00%	-33.47%	-83.84%	15.07%	-42.23%	267.05%
Accounts Receivable	1.88	3.44	1.57	18.63	36.85	50.98
Other Receivables	51.18	64.29	63.35	90.51	104.13	70.81
Receivables	53.06	67.73	64.92	109.14	142.49	125.68
Prepaid Expenses	-	0.24	0.71	8.88	16.19	19.56
Restricted Cash	-	-	-	1.48	1.47	137.22
Other Current Assets	1.76	-0.44	2.06	18.97	148.87	61.28
Total Current Assets	88.72	94.48	108.2	389.19	526.91	720.9
Property, Plant & Equipment	0.97	1.79	-	89.8	95.7	107.21
Long-Term Investments	-	-	-	35	122.57	121.18
Other Intangible Assets	-	-	-	9.88	9.88	16.67
Long-Term Accounts Receivable	1.12	1.63	-	-	-	-
Long-Term Deferred Tax Assets	-	-	-	-	-	1.05
Other Long-Term Assets	5.55	5.55	5	5	6.17	11.5
Total Assets	96.36	103.44	113.2	528.87	761.23	978.5
Accounts Payable	2.45	4.09	4.98	22.68	21.4	10.36
Accrued Expenses	468.75	4.6	5.95	24.6	20.78	19.55
Short-Term Debt	2.87	-	-	-	0.03	130
Current Portion of Long-Term Debt	-	-	-	113	-	2.84
Current Income Taxes Payable	16.87	18.92	18.86	36.48	30.9	26.97
Current Unearned Revenue	-	-	-	3	3	14
Other Current Liabilities	-	465.64	458.51	326.23	328.86	317.88
Total Current Liabilities	492.51	493.26	488.3	525.99	404.97	521.61
Long-Term Debt	-	-	-	236.76	400.47	400
Long-Term Leases	0.45	1.2	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	2.47	1.49	0.7
Other Long-Term Liabilities	3.55	4.11	4.78	10.8	19.33	8.15
Total Liabilities	496.51	498.56	493.08	776.01	826.26	930.45
Common Stock	0.5	0.5	0.5	0.28	0.28	0.27
Additional Paid-In Capital	2,036	2,036	2,036	1,999	1,992	1,986
Retained Earnings	-2,524	-2,519	-2,504	-2,417	-2,227	-2,125
Comprehensive Income & Other	72.84	73.14	73.61	15.69	9.12	19.91
Total Common Equity	-414.05	-408.87	-392.96	-402.05	-224.93	-118.94
Minority Interest	13.9	13.75	13.08	154.91	159.9	166.99
Shareholders' Equity	-400.16	-395.12	-379.88	-247.14	-65.03	48.05
Total Liabilities & Equity	96.36	103.44	113.2	528.87	761.23	978.5
Total Debt	4.9	1.2	-	349.76	400.5	532.84
Net Cash (Debt)	29.01	25.75	40.51	-99.03	-182.6	-155.68
Net Cash Growth	-34.98%	-36.43%	-	-	-	-
Net Cash Per Share	1.83	1.62	2.87	-11.55	-21.32	-18.33
Filing Date Shares Outstanding	15.85	15.95	15.95	15.95	8.68	8.67
Total Common Shares Outstanding	15.85	15.95	15.95	8.68	8.57	8.54
Working Capital	-403.79	-398.78	-380.1	-136.79	121.95	199.3
Book Value Per Share	-26.13	-25.64	-24.64	-46.33	-26.24	-13.93
Tangible Book Value	-414.05	-408.87	-392.96	-411.93	-234.81	-135.6
Tangible Book Value Per Share	-26.13	-25.64	-24.64	-47.47	-27.39	-15.88
Buildings	-	-	-	92.75	92.75	92.75
Machinery	-	-	-	12.26	12.77	16.27
Leasehold Improvements	-	-	-	1.46	1.46	1.47

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