World Precision Machinery Limited (SGX:B49)

World Precision Machinery Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	87.44	178.25	264.93	431.55	334.54	28.66
Short-Term Investments	1.36	-	-	-	-	-
Trading Asset Securities	-	-	-	-	-	300
Cash & Short-Term Investments	88.8	178.25	264.93	431.55	334.54	328.66
Cash Growth	-52.96%	-32.72%	-38.61%	29.00%	1.79%	698.40%
Accounts Receivable	406.84	379.79	490.88	436.67	414.36	460.93
Other Receivables	3.7	-	-	-	9.11	11.59
Receivables	410.54	379.79	490.88	436.67	523.46	572.52
Inventory	273.19	287.85	332.22	352.66	397.39	416.36
Other Current Assets	8.39	-	-	-	5.53	6.15
Total Current Assets	780.93	845.89	1,088	1,221	1,261	1,324
Property, Plant & Equipment	638.77	667.25	674.61	682.3	728.11	699.57
Goodwill	21.41	21.41	21.41	25.04	-	-
Long-Term Accounts Receivable	-	10.77	42.94	55.26	-	-
Long-Term Deferred Tax Assets	2.74	2.77	2.5	2.39	-	-
Long-Term Deferred Charges	15.36	16.67	19.3	26.99	35.14	39.08
Other Long-Term Assets	261.87	266.16	141.62	153.05	27.52	50.21
Total Assets	1,799	1,831	1,990	2,166	2,052	2,113

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	458.01	395.54	708.94	718.88	759.77	813.36
Accrued Expenses	165.56	191.13	-	-	-	-
Current Portion of Long-Term Debt	160	160	240	160	-	-
Current Portion of Leases	1.64	1.64	1.45	1.54	1.03	0.43
Current Income Taxes Payable	0	0	6.95	2.94	-	2.52
Current Unearned Revenue	61.51	62.23	78.55	94.58	93.47	85.3
Other Current Liabilities	28.65	44.22	-	-	-	-
Total Current Liabilities	875.37	854.76	1,036	977.93	854.26	901.61
Long-Term Debt	70	75	-	90	-	-
Long-Term Leases	14.54	14.79	14.95	15.18	15.93	11.14
Long-Term Deferred Tax Liabilities	23.45	24.74	29.75	36.42	6.14	7.07
Other Long-Term Liabilities	-	-	0.01	0.32	0.72	1.04
Total Liabilities	983.52	969.29	1,081	1,120	877.06	920.86

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	250.66	250.66	250.66	250.66	250.66	250.66
Retained Earnings	436.49	467.91	523.3	664.32	808.3	833.72
Comprehensive Income & Other	128.63	143.08	135.85	131.08	115.68	107.32
Shareholders' Equity	815.78	861.64	909.81	1,046	1,175	1,192
Total Liabilities & Equity	1,799	1,831	1,990	2,166	2,052	2,113

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	246.19	251.42	256.39	266.72	16.97	11.56
Net Cash (Debt)	-157.38	-73.18	8.53	164.83	317.58	317.1
Net Cash Growth	-	-	-94.82%	-48.10%	0.15%	758.99%
Net Cash Per Share	-0.39	-0.18	0.02	0.41	0.79	0.79
Filing Date Shares Outstanding	400	400	400	400	400	400
Total Common Shares Outstanding	400	400	400	400	400	400
Working Capital	-94.44	-8.87	52.13	242.94	406.66	422.08
Book Value Per Share	2.04	2.15	2.27	2.62	2.94	2.98
Tangible Book Value	794.37	840.23	888.39	1,021	1,175	1,192
Tangible Book Value Per Share	1.99	2.10	2.22	2.55	2.94	2.98
Land	-	535.22	501.21	497.8	494.78	484.01
Machinery	-	983.28	976.83	968.43	949.35	889.07
Construction In Progress	-	65.16	53.06	11.74	16.73	2.4

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 17, 2026

Data Sources Report a data error