Yatsen Holding Limited (YSG)

Yatsen Holding 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	503.08	836.89	1,513	3,138	5,727	676.58
Short-Term Investments	805.85	1,262	1,135	62.88	35.02	18.68
Cash & Short-Term Investments	1,309	2,099	2,648	3,201	5,762	695.25
Cash Growth	-40.98%	-20.72%	-17.28%	-44.45%	728.77%	2636.47%
Accounts Receivable	208.29	201.64	206.44	355.84	419.32	265.3
Other Receivables	7.18	104.39	75.11	95.96	106.85	47.56
Receivables	215.47	306.03	281.55	451.8	526.17	312.87
Inventory	438.42	352.09	423.29	695.76	616.81	504.05
Prepaid Expenses	-	110.71	103.75	130.06	133.58	35.05
Restricted Cash	-	21.25	-	-	6.36	-
Other Current Assets	431.58	62.5	52.17	77.36	43.56	24.61
Total Current Assets	2,394	2,952	3,508	4,556	7,089	1,572
Property, Plant & Equipment	201.62	179.23	208.62	668.28	822.01	372.76
Long-Term Investments	628.36	618.75	502.58	350.38	34.86	-
Goodwill	571.13	556.57	857.15	869.42	20.6	20.6
Other Intangible Assets	638.08	671.4	689.67	745.85	189.09	10.03
Long-Term Deferred Tax Assets	1.43	1.38	1.95	2	0.6	4.23
Other Long-Term Assets	25.73	18	76.17	68.42	152.06	30.88
Total Assets	4,461	5,006	5,863	7,272	8,308	2,010
Accounts Payable	70.78	115.12	147.09	254.78	466.71	400.54
Accrued Expenses	392.45	330.62	251.03	255.31	302.85	167.93
Current Portion of Leases	47.48	45.46	79.59	214.84	215.3	93.92
Current Income Taxes Payable	19.11	17.95	21.83	16.75	18.69	74.64
Current Unearned Revenue	31.6	41.58	16.65	20.68	6.23	3.18
Other Current Liabilities	14.83	60.6	72.23	115.22	120.91	23.14
Total Current Liabilities	576.26	611.33	588.41	877.58	1,131	763.34
Long-Term Leases	83.04	67.77	53	206.3	311.91	171.05
Long-Term Unearned Revenue	18.4	30.56	45.28	56.18	-	-
Long-Term Deferred Tax Liabilities	111.97	111.59	113.44	124.45	1.56	1.74
Total Liabilities	789.68	821.24	800.13	1,265	1,444	936.13
Common Stock	0.17	0.17	0.17	0.17	0.17	0.06
Additional Paid-In Capital	12,263	12,260	12,039	11,698	11,166	-
Retained Earnings	-7,645	-7,321	-6,576	-5,761	-4,220	-70.27
Treasury Stock	-1,066	-864.57	-669.15	-22.33	-0.01	-0.02
Comprehensive Income & Other	76.71	60.2	-74.2	-255.78	-97.27	14.43
Total Common Equity	3,629	4,135	4,719	5,659	6,849	-55.8
Minority Interest	42.26	49.74	343.08	348.31	15.08	-
Shareholders' Equity	3,671	4,185	5,063	6,007	6,864	1,074
Total Liabilities & Equity	4,461	5,006	5,863	7,272	8,308	2,010
Total Debt	130.53	113.23	132.58	421.15	527.21	264.96
Net Cash (Debt)	1,178	1,986	2,515	2,780	5,235	430.29
Net Cash Growth	-44.24%	-21.04%	-9.52%	-46.90%	1116.57%	16236.14%
Net Cash Per Share	-	18.09	21.20	22.00	125.58	19.10
Filing Date Shares Outstanding	-	107.24	128.68	127.36	126.32	28.37
Total Common Shares Outstanding	-	107.71	111.81	126.34	126.32	28.37
Working Capital	1,818	2,340	2,920	3,678	5,958	808.48
Book Value Per Share	-	38.39	42.21	44.79	54.21	-1.97
Tangible Book Value	2,420	2,907	3,173	4,044	6,639	-86.42
Tangible Book Value Per Share	-	26.99	28.37	32.01	52.55	-3.05
Machinery	-	63.82	63.25	87.43	55.9	24.48
Construction In Progress	-	31.39	1.79	0.06	2.78	9.85
Leasehold Improvements	-	131.59	149.47	340.97	305.96	87.86

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