LakeShore Biopharma Co., Ltd (LSB)

LakeShore Biopharma Balance Sheet

Financials in millions CNY. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	246.35	246.35	370.11	271.07	390.46
Cash & Short-Term Investments	246.35	246.35	370.11	271.07	390.46
Cash Growth	-33.44%	-33.44%	36.54%	-30.58%	-
Accounts Receivable	444.16	444.16	463.05	308.56	214.5
Other Receivables	2.99	2.99	5.21	4.18	30.54
Receivables	447.15	447.15	468.27	312.74	248.01
Inventory	205.09	205.09	192.14	177.15	92.9
Restricted Cash	0.2	0.2	0.26	-	-
Other Current Assets	4.38	4.38	5.2	3.81	1.84
Total Current Assets	903.17	903.17	1,036	764.76	733.2
Property, Plant & Equipment	480.62	480.62	582.89	565	253.45
Other Intangible Assets	71.25	71.25	78.06	80.72	83.78
Long-Term Deferred Tax Assets	23.63	23.63	1.91	3.04	7.98
Other Long-Term Assets	34.36	34.36	20.92	28.23	88.77
Total Assets	1,513	1,513	1,720	1,442	1,167
Accounts Payable	67.77	67.77	80.44	30.81	16.38
Accrued Expenses	247.59	247.59	204.29	166.3	167.57
Short-Term Debt	296.73	296.73	185.07	111.1	-
Current Portion of Long-Term Debt	21.81	21.81	8.67	0.63	-
Current Portion of Leases	5.16	5.16	4.75	4.32	3.79
Current Unearned Revenue	2.02	2.02	2.3	2.3	2.12
Other Current Liabilities	161.15	161.15	173.25	160.46	155.18
Total Current Liabilities	802.23	802.23	658.76	475.91	345.04
Long-Term Debt	98.98	98.98	293.79	253.93	1.1
Long-Term Leases	1.78	1.78	6.35	10.61	13.55
Long-Term Unearned Revenue	20.28	20.28	23.61	30.05	30.88
Other Long-Term Liabilities	4.55	4.55	8.79	-	-
Total Liabilities	927.82	927.82	991.3	770.5	390.58
Common Stock	0.03	0.03	0.01	0.01	0.01
Additional Paid-In Capital	2,951	2,951	2,657	808.5	800.81
Retained Earnings	-2,308	-2,308	-1,874	-1,591	-1,354
Comprehensive Income & Other	-58.18	-58.18	-54.41	83.09	44.22
Total Common Equity	585.21	585.21	728.45	-698.97	-508.86
Shareholders' Equity	585.21	585.21	728.45	671.25	776.6
Total Liabilities & Equity	1,513	1,513	1,720	1,442	1,167
Total Debt	424.46	424.46	498.63	380.59	18.44
Net Cash (Debt)	-178.11	-178.11	-128.52	-109.52	372.02
Net Cash Per Share	-16.66	-16.66	-20.80	-17.71	60.17
Filing Date Shares Outstanding	19.08	19.08	9.31	352.49	6.18
Total Common Shares Outstanding	19.02	19.02	9.31	353.31	6.18
Working Capital	100.94	100.94	377.22	288.85	388.16
Book Value Per Share	30.76	30.76	78.28	-1.98	-14.40
Tangible Book Value	513.96	513.96	650.4	-779.69	-592.64
Tangible Book Value Per Share	27.02	27.02	69.89	-2.21	-16.77
Machinery	529.04	529.04	464.97	408.06	354.28
Construction In Progress	255.11	255.11	309.95	318	40.16
Leasehold Improvements	4.86	4.86	5.6	4.39	3.89

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