Sound Group Inc. (SOGP)

Sound Group Balance Sheet

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

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018
Period Ending	Sep 30, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	605.44	568.19	533.29	315.46	82.71	205.6
Short-Term Investments	-	116.64	7.79	76.53	3.54	1.75
Cash & Short-Term Investments	605.44	684.83	541.08	391.99	86.25	207.35
Cash Growth	-1.97%	26.57%	38.03%	354.48%	-58.40%	-0.20%
Accounts Receivable	2.24	3.23	6.46	8.36	2.98	6.49
Other Receivables	-	2.61	5.65	1.51	1.55	0.35
Receivables	2.24	5.85	12.11	9.87	4.53	6.83
Prepaid Expenses	-	-	-	9.21	9.17	1.81
Restricted Cash	10.41	10.32	4.16	3.7	-	-
Other Current Assets	34.47	22.49	20.17	5.15	4.51	2.02
Total Current Assets	652.55	723.49	577.51	419.91	104.46	218.01
Property, Plant & Equipment	36.06	51.66	62.33	38.8	32.39	17.2
Other Intangible Assets	1.55	1.18	2.25	2.93	1.7	1.45
Other Long-Term Assets	10.86	-	0.8	2.18	2.13	-
Total Assets	701.03	776.34	642.89	463.82	140.68	236.66
Accounts Payable	43.94	53.83	80.79	78.27	72.3	76.72
Accrued Expenses	178.18	178.81	169.05	141.38	100.35	67.47
Short-Term Debt	7.18	73.77	69	39.51	-	-
Current Portion of Leases	13.13	18.37	13.93	3.71	-	-
Current Income Taxes Payable	4.62	0.56	0.45	1	-	0.43
Current Unearned Revenue	27.22	35.68	20.66	17	14.53	10.67
Other Current Liabilities	-	10.51	12.62	7.77	4.95	0.54
Total Current Liabilities	274.27	371.53	366.5	288.63	192.12	155.81
Long-Term Leases	5.78	8.2	17.08	0.59	-	-
Other Long-Term Liabilities	-	3.95	4.45	5.41	-	-
Total Liabilities	280.05	383.67	388.03	294.63	192.12	155.81
Common Stock	0.73	0.71	0.7	0.64	0.19	0.17
Additional Paid-In Capital	2,683	2,657	2,630	2,410	-	-
Retained Earnings	-2,277	-2,280	-2,367	-2,239	-2,003	-929.89
Treasury Stock	-0.01	-0.01	-0.01	-0.01	-0.02	-
Comprensive Income & Other	20.61	14.56	-9.76	-1.91	4.43	3.76
Total Common Equity	427.45	392.68	254.86	169.19	-1,998	-925.96
Minority Interest	-6.47	-0.01	-	-	-	-
Shareholders' Equity	420.98	392.66	254.86	169.19	-51.44	80.85
Total Liabilities & Equity	701.03	776.34	642.89	463.82	140.68	236.66
Total Debt	26.09	100.33	100	43.8	-	-
Net Cash (Debt)	579.34	584.5	441.08	348.19	86.25	207.35
Net Cash Growth	5.84%	32.52%	26.68%	303.69%	-58.40%	-0.20%
Net Cash Per Share	108.21	112.55	88.95	78.85	66.35	159.50
Filing Date Shares Outstanding	5.29	5.17	5.07	4.62	4.57	1.3
Total Common Shares Outstanding	5.29	5.17	5.07	4.62	1.3	1.3
Working Capital	378.28	351.97	211.01	131.28	-87.66	62.2
Book Value Per Share	80.78	75.89	50.27	36.61	-1537.25	-712.28
Tangible Book Value	425.89	391.49	252.61	166.26	-2,000	-927.41
Tangible Book Value Per Share	80.48	75.66	49.82	35.98	-1538.56	-713.39
Machinery	-	86.19	80.92	67.48	48.85	25.18
Leasehold Improvements	-	15.41	10.01	5.39	4.47	2.38

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