World Precision Machinery Limited (SGX:B49)

World Precision Machinery Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	182.75	264.93	431.55	334.54	28.66	41.17
Trading Asset Securities	-	-	-	-	300	-
Cash & Short-Term Investments	182.75	264.93	431.55	334.54	328.66	41.17
Cash Growth	-57.00%	-38.61%	29.00%	1.79%	698.40%	-3.80%
Accounts Receivable	376.09	490.88	436.67	414.36	460.93	317.24
Other Receivables	6.84	-	-	9.11	11.59	7.06
Receivables	382.93	490.88	436.67	523.46	572.52	324.3
Inventory	297.89	332.22	352.66	397.39	416.36	375.79
Other Current Assets	7.98	-	-	5.53	6.15	228.11
Total Current Assets	871.54	1,088	1,221	1,261	1,324	969.37
Property, Plant & Equipment	678.32	674.61	682.3	728.11	699.57	695.02
Goodwill	21.41	21.41	25.04	-	-	-
Long-Term Accounts Receivable	-	42.94	55.26	-	-	-
Long-Term Deferred Tax Assets	2.45	2.5	2.39	-	-	-
Long-Term Deferred Charges	17.33	19.3	26.99	35.14	39.08	34.2
Other Long-Term Assets	283.54	141.62	153.05	27.52	50.21	14.73
Total Assets	1,875	1,990	2,166	2,052	2,113	1,713
Accounts Payable	441.22	708.94	718.88	759.77	813.36	485.72
Accrued Expenses	132.15	-	-	-	-	-
Current Portion of Long-Term Debt	150	240	160	-	-	-
Current Portion of Leases	1.46	1.45	1.54	1.03	0.43	0.47
Current Income Taxes Payable	3.2	6.95	2.94	-	2.52	1.46
Current Unearned Revenue	59.26	78.55	94.58	93.47	85.3	111.87
Other Current Liabilities	145.72	-	-	-	-	-
Total Current Liabilities	933	1,036	977.93	854.26	901.61	599.52
Long-Term Debt	-	-	90	-	-	-
Long-Term Leases	14.63	14.95	15.18	15.93	11.14	3.78
Long-Term Deferred Tax Liabilities	27.15	29.75	36.42	6.14	7.07	0.95
Other Long-Term Liabilities	-	0.01	0.32	0.72	1.04	0.89
Total Liabilities	974.78	1,081	1,120	877.06	920.86	605.14
Common Stock	250.66	250.66	250.66	250.66	250.66	250.66
Retained Earnings	506.54	523.3	664.32	808.3	833.72	750.37
Comprehensive Income & Other	142.61	135.85	131.08	115.68	107.32	107.14
Shareholders' Equity	899.81	909.81	1,046	1,175	1,192	1,108
Total Liabilities & Equity	1,875	1,990	2,166	2,052	2,113	1,713
Total Debt	166.09	256.39	266.72	16.97	11.56	4.25
Net Cash (Debt)	16.66	8.53	164.83	317.58	317.1	36.92
Net Cash Growth	-90.13%	-94.82%	-48.10%	0.15%	758.99%	1071.53%
Net Cash Per Share	0.04	0.02	0.41	0.79	0.79	0.09
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	-61.46	52.13	242.94	406.66	422.08	369.85
Book Value Per Share	2.25	2.27	2.62	2.94	2.98	2.77
Tangible Book Value	878.4	888.39	1,021	1,175	1,192	1,108
Tangible Book Value Per Share	2.20	2.22	2.55	2.94	2.98	2.77
Land	-	501.21	497.8	494.78	484.01	465.5
Machinery	-	976.83	968.43	949.35	889.07	845.72
Construction In Progress	-	53.06	11.74	16.73	2.4	4.28

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