Jupai holdings ltd (JP)
Balance Sheet / Yearly
Dec'17Dec'16Dec'15Dec'14
Assets
Current assets:
Cash and cash equivalents

234,815

161,769

122,504

31,557

Short-term investments (including short-term investments measured at fair value of RMB5,210,000 and nil, as of December 31, 2016 and 2017, respectively)

3,566

-

-

-

Short-term investments (including short-term investments measured at fair value of RMB6,776,400 and RMB5,210,000, as of December 31, 2015 and 2016, respectively)

-

3,630

11,156

10,661

Short-term entrusted investments

-

-

287

2,215

Accounts receivable (net of allowance for doubtful accounts)

8,224

7,505

4,005

793

Other receivables

3,533

11,384

5,164

2,121

Amounts due from related parties

41,307

19,236

1,836

2,389

Customer borrowings

-

-

-

549

Deferred tax assets- current

-

8,035

7,087

2,595

Other current assets

1,886

1,807

1,025

656

Total current assets

293,333

213,370

153,068

53,539

Long-term investments

7,754

-

9,988

8,727

Investments at cost method

-

10,146

-

-

Long-term entrusted investments

-

-

-

1,068

Intangible assets, net

11,427

11,964

8,432

-

Goodwill

40,210

40,004

39,995

-

Prepayment for acquisition

-

11,170

14,612

-

Investment in affiliates

27,960

12,362

11,577

2,284

Property and equipment, net

6,909

5,357

2,473

1,359

Other non-current assets

4,988

-

-

-

Long-term prepayment

-

901

292

212

Deferred tax assets- non-current

11,036

1,223

1,243

121

Total Assets

403,622

306,503

241,684

67,313

Liabilities and Equity
Current liabilities:
Accrued payroll and welfare expenses (including accrued payroll and welfare expense of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB13,202,322 and RMB17,211,922 as of December 31, 2016 and 2017, respectively)

32,694

14,671

12,443

2,247

Income tax payable (including income tax payable of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB88,720,024 and RMB11,589,669 as of December 31, 2016 and 2017, respectively)

27,546

19,895

15,913

4,800

Other tax payable (including other tax payable of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB30,650,996 and RMB13,137,192 as of December 31, 2016 and 2017, respectively)

8,810

8,381

6,039

1,596

Dividend payable (including dividend payable of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB10,160,503 and nil as of December 31, 2016 and 2017, respectively)

-

1,463

1,154

-

Amounts due to related parties-current (including amounts due to related parties-current of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB1,435,700 and RMB2,000,000 as of December 31,2016 and 2017, respectively)

4,195

881

-

-

Deferred revenue from related parties (including deferred revenue from related parties of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB117,167,110 and RMB152,688,070 as of December 31,2016 and 2017, respectively)

26,366

17,520

12,897

5,287

Deferred revenues (including deferred revenues of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB36,098,862 and RMB16,639,706 as of December 31,2016 and 2017, respectively)

2,754

5,247

8,956

3,462

Other current liabilities (including other current liabilities of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB1,737,863 and RMB6,467,967 as of December 31, 2016 and 2017, respectively)

4,909

1,497

730

2,070

Total current liabilities

107,276

69,557

58,136

19,464

Amounts due to related parties- non-current (including amounts due to related parties of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of nil as of December 31, 2015 and 2016, respectively)

-

-

5,280

-

Deferred revenue - non-current from related parties (including deferred revenue from related parties of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB74,798,150 and RMB58,319,769 as of December 31, 2016 and 2017, respectively)

9,670

10,861

4,729

131

Deferred revenue - non-current (including deferred revenue of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB5,583,565 and RMB5,426,548 as of December 31, 2016 and 2017, respectively)

1,016

817

548

353

Non-current uncertain tax position liabilities (including uncertain tax position liabilities of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of RMB5,938,816 and nil as of December 31, 2016 and 2017, respectively)

-

855

827

785

Deferred tax liabilities- non-current (including deferred tax liabilities of the consolidated VIEs and VIEs' subsidiaries without recourse to Jupai Holdings Limited of nil as of December 31, 2016 and 2017, respectively)

725

1,413

2,108

-

Total Liabilities

118,688

83,506

71,629

20,735

Shareholders' Equity:
Ordinary Shares ($0.0005 par value; 1,000,000,000 and 1,000,000,000 shares authorized, 193,720,706 and 198,143,739 shares issued and outstanding, as of December 31, 2016 and 2017, respectively)

95

87

89

30

Additional paid-in capital

171,640

152,658

146,283

6,794

Retained earnings

101,627

52,271

24,491

154

Accumulated other comprehensive income

6,266

11,115

-3,492

574

Total Jupai shareholders' equity

279,629

216,132

167,371

7,553

Non-controlling interests

5,305

6,865

2,683

730

Total Equity

284,934

222,997

170,054

8,284

Total Liabilities and Total Equity

403,622

306,503

-

-

Total Liabilities, Mezzanine Equity and Total Equity

-

-

241,684

67,313