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 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	1,747	1,584	2,555	2,294	2,253	2,188
Trading Asset Securities	810	980	-	-	20	80
Cash & Short-Term Investments	2,557	2,564	2,555	2,294	2,273	2,268
Cash Growth	5.59%	0.38%	11.35%	0.91%	0.25%	152.24%
Accounts Receivable	199.77	140.35	99.96	88.71	126.87	168.28
Other Receivables	2.95	0.52	2.58	3.04	3.16	1.5
Receivables	202.72	140.88	102.54	91.74	130.03	169.78
Inventory	124.16	88.09	108.88	109.98	153.22	95.83
Other Current Assets	20.99	12.27	14.42	17.44	6.94	2.8
Total Current Assets	2,905	2,806	2,780	2,513	2,564	2,536
Property, Plant & Equipment	1,526	1,166	1,224	1,207	1,267	797.86
Long-Term Investments	355.31	354.22	387.91	414.54	186.44	250.26
Goodwill	282.81	283.06	283.55	284.04	284.55	-
Other Intangible Assets	108.36	97.11	103.64	109.8	116.48	64.83
Long-Term Deferred Tax Assets	31.1	40.13	40.27	34.9	22.05	1.85
Long-Term Deferred Charges	0.34	0.72	2.81	4.88	6.96	0.31
Other Long-Term Assets	29.91	1.76	1.7	14.36	14.96	82.31
Total Assets	5,239	4,748	4,824	4,582	4,462	3,734
Accounts Payable	241.81	124.22	107.09	76.25	105.84	113.52
Accrued Expenses	30.06	81.6	80.39	69.67	68.83	68.93
Short-Term Debt	226.24	13.79	4.72	10.55	5.44	-
Current Portion of Long-Term Debt	8.5	50.72	202.95	100.08	-	-
Current Portion of Leases	-	5.41	4.29	3.79	3.66	-
Current Income Taxes Payable	16.93	-	0.62	2.52	17.87	3.63
Current Unearned Revenue	32.81	37.03	31.01	39.65	14.17	15.65
Other Current Liabilities	10.31	34.03	57.92	123.73	132.57	46.27
Total Current Liabilities	566.66	346.8	488.99	426.25	348.37	247.99
Long-Term Debt	1.72	1.9	100.7	3.4	3.31	-
Long-Term Leases	40.78	33.88	34.13	35.14	39.46	-
Long-Term Unearned Revenue	37.21	48.44	74.97	92.23	113.35	119.09
Long-Term Deferred Tax Liabilities	2.22	2.47	2.95	3.45	9.25	2.01
Other Long-Term Liabilities	22.03	7.36	0.84	0.6	3.06	-
Total Liabilities	670.62	440.84	702.59	561.06	516.79	369.1
Common Stock	652.17	652.17	652.6	653.12	408.08	339.34
Additional Paid-In Capital	1,673	1,668	1,690	1,712	1,826	1,833
Retained Earnings	2,164	1,945	1,722	1,618	1,617	1,181
Treasury Stock	-15.1	-15.1	-	-15.51	-22.38	-
Comprehensive Income & Other	61.02	25.33	23.69	19.46	22.57	11.18
Total Common Equity	4,535	4,276	4,089	3,987	3,852	3,364
Minority Interest	33.26	31.92	32.79	34.66	93.46	-
Shareholders' Equity	4,568	4,307	4,122	4,021	3,945	3,364
Total Liabilities & Equity	5,239	4,748	4,824	4,582	4,462	3,734
Total Debt	277.24	105.69	346.79	152.96	51.86	-
Net Cash (Debt)	2,280	2,459	2,208	2,141	2,222	2,268
Net Cash Growth	-2.97%	11.37%	3.11%	-3.62%	-2.03%	152.24%
Net Cash Per Share	3.55	3.79	3.38	3.28	3.39	3.68
Filing Date Shares Outstanding	651.42	651.42	652.6	662.47	652.86	651.54
Total Common Shares Outstanding	651.42	651.42	652.6	662.47	652.86	651.54
Working Capital	2,339	2,459	2,291	2,087	2,215	2,288
Book Value Per Share	6.96	6.56	6.27	6.02	5.90	5.16
Tangible Book Value	4,144	3,895	3,702	3,593	3,451	3,300
Tangible Book Value Per Share	6.36	5.98	5.67	5.42	5.29	5.06
Buildings	-	296.87	297.75	294.94	295.76	191.41
Machinery	-	1,969	2,036	1,809	1,751	1,443
Construction In Progress	-	316.45	248.65	290.13	330.94	58.91

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.