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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,653	1,584	2,555	2,294	2,253	2,188
Trading Asset Securities	925	980	-	-	20	80
Cash & Short-Term Investments	2,578	2,564	2,555	2,294	2,273	2,268
Cash Growth	11.86%	0.38%	11.35%	0.91%	0.25%	152.24%
Accounts Receivable	193.15	140.35	99.96	88.71	126.87	168.28
Other Receivables	3.33	0.52	2.58	3.04	3.16	1.5
Receivables	196.48	140.88	102.54	91.74	130.03	169.78
Inventory	114.68	88.09	108.88	109.98	153.22	95.83
Other Current Assets	10.71	12.27	14.42	17.44	6.94	2.8
Total Current Assets	2,900	2,806	2,780	2,513	2,564	2,536
Property, Plant & Equipment	1,153	1,166	1,224	1,207	1,267	797.86
Long-Term Investments	348.8	354.22	387.91	414.54	186.44	250.26
Goodwill	282.91	283.06	283.55	284.04	284.55	-
Other Intangible Assets	110.55	97.11	103.64	109.8	116.48	64.83
Long-Term Deferred Tax Assets	34.39	40.13	40.27	34.9	22.05	1.85
Long-Term Deferred Charges	0.46	0.72	2.81	4.88	6.96	0.31
Other Long-Term Assets	351.44	1.76	1.7	14.36	14.96	82.31
Total Assets	5,182	4,748	4,824	4,582	4,462	3,734
Accounts Payable	203.64	124.22	107.09	76.25	105.84	113.52
Accrued Expenses	46.06	81.6	80.39	69.67	68.83	68.93
Short-Term Debt	278.04	13.79	4.72	10.55	5.44	-
Current Portion of Long-Term Debt	-	50.72	202.95	100.08	-	-
Current Portion of Leases	-	5.41	4.29	3.79	3.66	-
Current Income Taxes Payable	-	-	0.62	2.52	17.87	3.63
Current Unearned Revenue	39.28	37.03	31.01	39.65	14.17	15.65
Other Current Liabilities	14.56	34.03	57.92	123.73	132.57	46.27
Total Current Liabilities	581.58	346.8	488.99	426.25	348.37	247.99
Long-Term Debt	1.73	1.9	100.7	3.4	3.31	-
Long-Term Leases	41.32	33.88	34.13	35.14	39.46	-
Long-Term Unearned Revenue	40.99	48.44	74.97	92.23	113.35	119.09
Long-Term Deferred Tax Liabilities	2.31	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	689.96	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	2,110	1,945	1,722	1,618	1,617	1,181
Treasury Stock	-15.1	-15.1	-	-15.51	-22.38	-
Comprehensive Income & Other	41.23	25.33	23.69	19.46	22.57	11.18
Total Common Equity	4,461	4,276	4,089	3,987	3,852	3,364
Minority Interest	30.95	31.92	32.79	34.66	93.46	-
Shareholders' Equity	4,492	4,307	4,122	4,021	3,945	3,364
Total Liabilities & Equity	5,182	4,748	4,824	4,582	4,462	3,734
Total Debt	321.09	105.69	346.79	152.96	51.86	-
Net Cash (Debt)	2,257	2,459	2,208	2,141	2,222	2,268
Net Cash Growth	1.32%	11.37%	3.11%	-3.62%	-2.03%	152.24%
Net Cash Per Share	3.45	3.79	3.38	3.28	3.39	3.68
Filing Date Shares Outstanding	665.34	651.42	652.6	662.47	652.86	651.54
Total Common Shares Outstanding	665.34	651.42	652.6	662.47	652.86	651.54
Working Capital	2,318	2,459	2,291	2,087	2,215	2,288
Book Value Per Share	6.70	6.56	6.27	6.02	5.90	5.16
Tangible Book Value	4,067	3,895	3,702	3,593	3,451	3,300
Tangible Book Value Per Share	6.11	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 Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.