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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	796.49	836.89	1,513	3,138	5,727	676.58
Short-Term Investments	783.95	1,262	1,135	62.88	35.02	18.68
Cash & Short-Term Investments	1,580	2,099	2,648	3,201	5,762	695.25
Cash Growth	-38.01%	-20.72%	-17.28%	-44.45%	728.77%	2636.47%
Accounts Receivable	173.49	201.64	206.44	355.84	419.32	265.3
Other Receivables	-	104.39	75.11	95.96	106.85	47.56
Receivables	173.49	306.03	281.55	451.8	526.17	312.87
Inventory	422.25	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	371.01	62.5	52.17	77.36	43.56	24.61
Total Current Assets	2,547	2,952	3,508	4,556	7,089	1,572
Property, Plant & Equipment	210.66	179.23	208.62	668.28	822.01	372.76
Long-Term Investments	637.18	618.75	502.58	350.38	34.86	-
Goodwill	556.65	556.57	857.15	869.42	20.6	20.6
Other Intangible Assets	636.09	671.4	689.67	745.85	189.09	10.03
Long-Term Deferred Tax Assets	1.38	1.38	1.95	2	0.6	4.23
Other Long-Term Assets	31.35	18	76.17	68.42	152.06	30.88
Total Assets	4,620	5,006	5,863	7,272	8,308	2,010
Accounts Payable	128.97	115.12	147.09	254.78	466.71	400.54
Accrued Expenses	351.5	330.62	251.03	255.31	302.85	167.93
Current Portion of Leases	45.15	45.46	79.59	214.84	215.3	93.92
Current Income Taxes Payable	17.41	17.95	21.83	16.75	18.69	74.64
Current Unearned Revenue	29.71	41.58	16.65	20.68	6.23	3.18
Other Current Liabilities	-	60.6	72.23	115.22	120.91	23.14
Total Current Liabilities	572.73	611.33	588.41	877.58	1,131	763.34
Long-Term Leases	90.83	67.77	53	206.3	311.91	171.05
Long-Term Unearned Revenue	22.73	30.56	45.28	56.18	-	-
Long-Term Deferred Tax Liabilities	109.98	111.59	113.44	124.45	1.56	1.74
Total Liabilities	796.26	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	12,249	12,260	12,039	11,698	11,166	-
Retained Earnings	-7,524	-7,321	-6,576	-5,761	-4,220	-70.27
Treasury Stock	-1,018	-864.57	-669.15	-22.33	-0.01	-0.02
Comprehensive Income & Other	75.06	60.2	-74.2	-255.78	-97.27	14.43
Total Common Equity	3,782	4,135	4,719	5,659	6,849	-55.8
Minority Interest	42.25	49.74	343.08	348.31	15.08	-
Shareholders' Equity	3,824	4,185	5,063	6,007	6,864	1,074
Total Liabilities & Equity	4,620	5,006	5,863	7,272	8,308	2,010
Total Debt	135.98	113.23	132.58	421.15	527.21	264.96
Net Cash (Debt)	1,444	1,986	2,515	2,780	5,235	430.29
Net Cash Growth	-40.99%	-21.04%	-9.52%	-46.90%	1116.57%	16236.14%
Net Cash Per Share	13.59	18.09	21.20	22.00	125.58	19.10
Filing Date Shares Outstanding	100.46	107.24	128.68	127.36	126.32	28.37
Total Common Shares Outstanding	100.46	107.71	111.81	126.34	126.32	28.37
Working Capital	1,974	2,340	2,920	3,678	5,958	808.48
Book Value Per Share	37.65	38.39	42.21	44.79	54.21	-1.97
Tangible Book Value	2,589	2,907	3,173	4,044	6,639	-86.42
Tangible Book Value Per Share	25.77	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.