China Wafer Level CSP Co., Ltd. (SHA: 603005)

China Wafer Level CSP Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2,422	2,555	2,294	2,253	2,188	859.03
Trading Asset Securities	-	-	-	20	80	40
Cash & Short-Term Investments	2,422	2,555	2,294	2,273	2,268	899.03
Cash Growth	-6.84%	11.35%	0.91%	0.25%	152.24%	14.52%
Accounts Receivable	137.04	99.96	88.71	126.87	168.28	131.39
Other Receivables	0.71	2.58	3.04	3.16	1.5	0.39
Receivables	137.75	102.54	91.74	130.03	169.78	131.78
Inventory	122.5	108.88	109.98	153.22	95.83	89.64
Other Current Assets	12.49	14.42	17.44	6.94	2.8	13.8
Total Current Assets	2,695	2,780	2,513	2,564	2,536	1,134
Property, Plant & Equipment	1,191	1,224	1,207	1,267	797.86	804.24
Long-Term Investments	367.66	387.91	414.54	186.44	250.26	217.43
Goodwill	283.18	283.55	284.04	284.55	-	-
Other Intangible Assets	99.28	103.64	109.8	116.48	64.83	62.6
Long-Term Deferred Tax Assets	37.83	40.27	34.9	22.05	1.85	1.78
Long-Term Deferred Charges	1.24	2.81	4.88	6.96	0.31	0.82
Other Long-Term Assets	2.07	1.7	14.36	14.96	82.31	86.66
Total Assets	4,677	4,824	4,582	4,462	3,734	2,308
Accounts Payable	205.76	107.09	76.25	105.84	113.52	83.35
Accrued Expenses	33.62	80.39	69.67	68.83	68.93	38.28
Short-Term Debt	27.58	4.72	10.55	5.44	-	-
Current Portion of Long-Term Debt	3.05	202.95	100.08	-	-	-
Current Portion of Leases	-	4.29	3.79	3.66	-	-
Current Income Taxes Payable	17.2	0.62	2.52	17.87	3.63	-
Current Unearned Revenue	32.44	31.01	39.65	14.17	15.65	11.43
Other Current Liabilities	5.63	57.92	123.73	132.57	46.27	36.21
Total Current Liabilities	325.27	488.99	426.25	348.37	247.99	169.27
Long-Term Debt	2.87	100.7	3.4	3.31	-	-
Long-Term Leases	38.36	34.13	35.14	39.46	-	-
Long-Term Unearned Revenue	49.11	74.97	92.23	113.35	119.09	152.44
Long-Term Deferred Tax Liabilities	2.59	2.95	3.45	9.25	2.01	0.77
Other Long-Term Liabilities	-	0.84	0.6	3.06	-	-
Total Liabilities	418.19	702.59	561.06	516.79	369.1	322.47
Common Stock	652.17	652.6	653.12	408.08	339.34	229.68
Additional Paid-In Capital	1,684	1,690	1,712	1,826	1,833	882.8
Retained Earnings	1,877	1,722	1,618	1,617	1,181	867.84
Treasury Stock	-15.1	-	-15.51	-22.38	-	-
Comprehensive Income & Other	26.26	23.69	19.46	22.57	11.18	4.99
Total Common Equity	4,224	4,089	3,987	3,852	3,364	1,985
Minority Interest	35.08	32.79	34.66	93.46	-	-
Shareholders' Equity	4,259	4,122	4,021	3,945	3,364	1,985
Total Liabilities & Equity	4,677	4,824	4,582	4,462	3,734	2,308
Total Debt	71.86	346.79	152.96	51.86	-	-
Net Cash (Debt)	2,350	2,208	2,141	2,222	2,268	899.03
Net Cash Growth	9.24%	3.11%	-3.62%	-2.03%	152.24%	14.52%
Net Cash Per Share	3.57	3.38	3.28	3.39	3.68	1.43
Filing Date Shares Outstanding	681.46	652.6	662.47	652.86	651.54	617.38
Total Common Shares Outstanding	681.46	652.6	662.47	652.86	651.54	617.38
Working Capital	2,369	2,291	2,087	2,215	2,288	964.98
Book Value Per Share	6.20	6.27	6.02	5.90	5.16	3.22
Tangible Book Value	3,841	3,702	3,593	3,451	3,300	1,923
Tangible Book Value Per Share	5.64	5.67	5.42	5.29	5.06	3.11
Buildings	-	297.75	294.94	295.76	191.41	187.2
Machinery	-	2,036	1,809	1,751	1,443	1,354
Construction In Progress	-	248.65	290.13	330.94	58.91	55.44

Source: S&P Capital IQ. Standard template. Financial Sources.