Chow Tai Seng Jewellery Co., Ltd. (SHE:002867)

Chow Tai Seng Jewellery Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,158	851.79	1,735	1,289	1,680
Short-Term Investments	-	-	-	-	451.12
Trading Asset Securities	0.05	-	-	-	-
Cash & Short-Term Investments	1,158	851.79	1,735	1,289	2,132
Cash Growth	35.90%	-50.92%	34.60%	-39.51%	64.79%
Accounts Receivable	473.44	1,704	1,003	682.89	136.5
Other Receivables	51.23	66.75	31.28	23.48	20.85
Receivables	524.67	1,771	1,035	1,100	463.11
Inventory	4,270	3,643	3,342	2,748	2,391
Other Current Assets	208.62	182.62	122.38	119.93	78.6
Total Current Assets	6,161	6,448	6,235	5,257	5,065
Property, Plant & Equipment	957.44	832.31	614.75	505.29	328.28
Long-Term Investments	156.95	158.13	158.51	689.42	708.23
Other Intangible Assets	375.79	385.78	403.49	427.09	426.76
Long-Term Accounts Receivable	-	11.22	4.43	-	-
Long-Term Deferred Tax Assets	136.4	134.22	138.87	70.28	64.72
Long-Term Deferred Charges	35.92	34.66	46.1	48.37	58.82
Other Long-Term Assets	12.12	8.05	6.13	18.3	1.35
Total Assets	7,836	8,012	7,607	7,016	6,656
Accounts Payable	174	148.54	271.19	344.66	422.62
Accrued Expenses	156.14	134.52	102.76	105.22	94.11
Short-Term Debt	-	200.25	-	-	-
Current Portion of Long-Term Debt	0.92	0.02	0.02	-	-
Current Portion of Leases	61.15	65.25	50.86	39.87	-
Current Income Taxes Payable	87.23	146.05	103.35	139.84	148.65
Current Unearned Revenue	21.14	20.38	21.25	16.83	9.83
Other Current Liabilities	898.38	853.81	927.93	460.58	564.27
Total Current Liabilities	1,399	1,569	1,477	1,107	1,239
Long-Term Debt	17.1	18	18	18.02	-
Long-Term Leases	57.01	32.08	46.51	69.78	-
Long-Term Unearned Revenue	4.57	4.57	12.51	15.57	11.07
Long-Term Deferred Tax Liabilities	0	-	-	4.87	11.48
Other Long-Term Liabilities	6.99	4.28	3.99	3.64	3.53
Total Liabilities	1,485	1,628	1,558	1,219	1,266
Common Stock	1,096	1,096	1,096	1,096	730.82
Additional Paid-In Capital	1,327	1,327	1,327	1,333	1,686
Retained Earnings	4,423	4,444	4,105	3,551	3,092
Treasury Stock	-169.99	-169.99	-169.99	-129.26	-63.55
Comprehensive Income & Other	-320.17	-315.95	-315.88	-64.4	-59.66
Total Common Equity	6,356	6,381	6,042	5,787	5,386
Minority Interest	-4.88	3.37	6.65	10.08	4.5
Shareholders' Equity	6,351	6,385	6,049	5,797	5,390
Total Liabilities & Equity	7,836	8,012	7,607	7,016	6,656
Total Debt	136.18	315.61	115.39	127.67	-
Net Cash (Debt)	1,021	536.18	1,620	1,162	2,132
Net Cash Growth	90.50%	-66.90%	39.46%	-45.50%	64.79%
Net Cash Per Share	0.94	0.49	1.50	1.06	1.96
Filing Date Shares Outstanding	1,085	1,085	1,085	1,086	1,096
Total Common Shares Outstanding	1,085	1,085	1,085	1,091	1,096
Working Capital	4,762	4,879	4,758	4,150	3,825
Book Value Per Share	5.86	5.88	5.57	5.30	4.91
Tangible Book Value	5,980	5,996	5,639	5,360	4,959
Tangible Book Value Per Share	5.51	5.52	5.19	4.91	4.52
Buildings	1.54	1.54	3.85	10.11	10.11
Machinery	80.65	57.47	54.65	53.14	50.55
Construction In Progress	806.39	721.45	505.49	375.12	304.91

Updated Oct 30, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.