YanGuFang International Group Co., Ltd. (YGFGF)

YGFGF Balance Sheet

Financials in millions USD. Fiscal year is July - June.

Fiscal Year	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	5.38	12.56	1.59
Cash & Short-Term Investments	5.38	12.56	1.59
Cash Growth	-57.17%	690.72%	-
Accounts Receivable	2.51	0.04	14.31
Other Receivables	-	0.02	0.08
Receivables	2.51	0.06	14.39
Inventory	7.13	1.53	1.33
Prepaid Expenses	0.04	0.08	0.04
Restricted Cash	0.47	0.09	-
Other Current Assets	0.14	0.83	3.3
Total Current Assets	15.67	15.16	20.65
Property, Plant & Equipment	46.43	29.01	14.12
Other Intangible Assets	2.19	2.43	2.2
Long-Term Deferred Tax Assets	0.94	0.82	0.04
Long-Term Deferred Charges	0.32	0.17	0.1
Total Assets	65.55	47.58	37.09
Accounts Payable	6.25	3.38	0.99
Accrued Expenses	8.89	5.76	3.7
Short-Term Debt	2.53	0.64	1.18
Current Income Taxes Payable	8.34	6.36	3.11
Current Unearned Revenue	5.99	10.11	10.83
Other Current Liabilities	5.63	1.73	0.38
Total Current Liabilities	37.63	27.98	20.19
Long-Term Debt	8.71	5.2	4.81
Long-Term Unearned Revenue	1.28	1.54	-
Total Liabilities	47.63	34.73	25
Common Stock	0.02	0.02	0.02
Additional Paid-In Capital	8.75	8.75	8.75
Retained Earnings	8.97	3.24	3.26
Comprehensive Income & Other	0.18	0.85	0.07
Shareholders' Equity	17.92	12.85	12.09
Total Liabilities & Equity	65.55	47.58	37.09
Total Debt	11.24	5.85	5.99
Net Cash (Debt)	-5.86	6.72	-4.4
Net Cash Per Share	-0.20	0.22	-0.15
Filing Date Shares Outstanding	30	30	30
Total Common Shares Outstanding	30	30	30
Working Capital	-21.96	-12.82	0.46
Book Value Per Share	0.60	0.43	0.40
Tangible Book Value	15.73	10.43	9.9
Tangible Book Value Per Share	0.52	0.35	0.33
Buildings	24.17	-	-
Machinery	5.84	0.69	0.36
Construction In Progress	17.18	28.41	13.79

Source: S&P Global Market Intelligence. Standard template. Financial Sources.