Vipshop Holdings Limited (VIPS)

Vipshop Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	21,870	25,415	21,939	16,297	11,995	6,574
Short-Term Investments	1,560	2,484	2,227	6,094	7,519	3,377
Cash & Short-Term Investments	23,430	27,899	24,165	22,391	19,514	9,951
Cash Growth	21.45%	15.45%	7.92%	14.75%	96.11%	-16.11%
Accounts Receivable	1,573	526.67	403.16	233.9	335.61	987.89
Other Receivables	2,509	1,401	1,240	1,148	1,238	1,912
Receivables	4,088	2,421	2,130	2,007	1,985	3,384
Inventory	4,627	6,049	5,966	7,251	8,251	7,708
Prepaid Expenses	-	76.31	59.5	63.92	55.13	62.16
Restricted Cash	583.75	882.64	1,165	873.86	815.91	1,145
Other Current Assets	-	232.62	249.2	255.24	552.59	777.45
Total Current Assets	32,728	37,561	33,734	32,842	31,173	23,028
Property, Plant & Equipment	18,557	17,436	17,117	15,525	15,165	12,972
Long-Term Investments	5,285	5,072	4,823	4,960	4,811	5,116
Goodwill	755.21	755.21	755.21	589.17	593.66	236.71
Other Intangible Assets	11,073	10,465	7,975	6,933	6,396	5,878
Long-Term Accounts Receivable	-	-	-	0.04	48.44	219.89
Long-Term Deferred Tax Assets	733.81	685.02	681.77	760.02	628.27	539.56
Other Long-Term Assets	352.13	348.41	388.48	635.28	73.72	105.84
Total Assets	69,485	72,323	65,476	62,288	58,941	48,583
Accounts Payable	11,508	17,366	15,165	13,503	15,574	14,325
Accrued Expenses	8,177	4,555	4,276	4,622	4,893	3,982
Short-Term Debt	5,401	1,614	2,825	2,117	1,105	1,094
Current Portion of Leases	62.16	80.87	136.44	284.66	299.79	333.27
Current Income Taxes Payable	-	646.68	689.28	662.33	673.28	652.62
Current Unearned Revenue	2,008	457.59	400.21	2,278	1,893	1,639
Other Current Liabilities	-	5,905	5,034	2,304	2,130	1,900
Total Current Liabilities	27,157	30,624	28,526	25,771	26,569	23,926
Long-Term Debt	-	-	-	-	-	64.52
Long-Term Leases	602.39	689.26	832.93	952.81	1,361	1,396
Long-Term Unearned Revenue	2,104	1,757	1,470	1,026	1,071	782.07
Long-Term Deferred Tax Liabilities	490.5	692.49	573.73	437.2	433	165.1
Other Long-Term Liabilities	-	-	-	272.04	121.25	-
Total Liabilities	30,353	33,763	31,402	28,459	29,555	26,333
Common Stock	0.08	0.07	0.09	0.09	0.09	0.09
Additional Paid-In Capital	4,956	4,445	13,092	12,228	10,816	9,959
Retained Earnings	40,460	36,837	28,720	22,421	17,740	11,924
Treasury Stock	-7,086	-3,625	-8,353	-1,928	-	-
Comprehensive Income & Other	-725.61	-695.59	-707.63	-88.6	-58.95	-56.66
Total Common Equity	37,603	36,961	32,752	32,633	28,498	21,827
Minority Interest	1,528	1,598	1,321	1,195	888.06	422.54
Shareholders' Equity	39,131	38,560	34,073	33,828	29,386	22,250
Total Liabilities & Equity	69,485	72,323	65,476	62,288	58,941	48,583
Total Debt	6,066	2,384	3,795	3,354	2,765	2,887
Net Cash (Debt)	17,365	25,515	20,370	19,037	16,749	7,063
Net Cash Growth	-1.94%	25.26%	7.00%	13.66%	137.12%	35.25%
Net Cash Per Share	31.72	45.34	31.79	27.44	24.27	10.38
Filing Date Shares Outstanding	513.88	542.37	563.06	656.08	687.61	672.42
Total Common Shares Outstanding	513.88	542.3	585.91	678.97	678.67	670.47
Working Capital	5,572	6,936	5,208	7,071	4,604	-897.59
Book Value Per Share	73.17	68.16	55.90	48.06	41.99	32.55
Tangible Book Value	25,775	25,741	24,022	25,111	21,508	15,712
Tangible Book Value Per Share	50.16	47.47	41.00	36.98	31.69	23.43
Buildings	-	17,786	15,877	13,490	11,382	6,690
Machinery	-	3,457	3,407	3,377	3,189	3,519
Construction In Progress	-	1,104	1,484	1,057	1,824	3,712
Leasehold Improvements	-	1,436	1,280	1,371	1,296	840.9

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