China Testing & Certification International Group Co.,Ltd. (SHA:603060)

SHA:603060 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	353.35	605.92	388.92	322.02	315.48	308.21
Short-Term Investments	-	-	-	-	-	1.5
Trading Asset Securities	-	-	-	-	2.52	-
Cash & Short-Term Investments	353.35	605.92	388.92	322.02	318	309.71
Cash Growth	31.22%	55.80%	20.77%	1.27%	2.68%	-37.33%
Accounts Receivable	1,568	1,574	1,407	1,096	800.39	358.4
Other Receivables	58.43	43.88	40.99	45.74	43.26	79.58
Receivables	1,627	1,618	1,448	1,142	843.65	437.98
Inventory	162.42	137.84	90.82	91.5	73.84	27.09
Other Current Assets	380.71	108.46	79.86	101.97	124.32	103.16
Total Current Assets	2,523	2,470	2,008	1,658	1,360	877.94
Property, Plant & Equipment	1,971	1,973	1,883	1,640	1,413	937.62
Long-Term Investments	75.97	73.1	71.79	90.12	100.67	138.9
Goodwill	688.68	688.68	702.27	670.53	622.56	266.1
Other Intangible Assets	166.28	171.12	185.53	184.96	188.39	133.74
Long-Term Accounts Receivable	8.02	32.54	-	-	-	-
Long-Term Deferred Tax Assets	82.46	82.73	69.53	58.65	15.88	8.17
Long-Term Deferred Charges	66.56	69.32	78.03	65.25	57.37	34.17
Other Long-Term Assets	105.68	76.24	70.28	55.86	68.34	21.24
Total Assets	5,687	5,636	5,068	4,423	3,826	2,418
Accounts Payable	310.81	267.41	206.37	96.66	46.82	36.61
Accrued Expenses	53.67	86.08	107.45	189.9	143.54	77.31
Short-Term Debt	721.51	578.7	742.72	402.11	105	5.62
Current Portion of Long-Term Debt	-	51.34	5.34	4	-	-
Current Portion of Leases	-	65.26	61.4	60.06	43.88	-
Current Income Taxes Payable	26.09	33.53	38.92	41.18	54.57	28.58
Current Unearned Revenue	231.15	217.33	185.93	189.24	233.67	181.19
Other Current Liabilities	258.4	225.15	271.4	260.16	324.23	216.4
Total Current Liabilities	1,602	1,525	1,620	1,243	951.72	545.71
Long-Term Debt	989.88	985.36	548.45	438.84	397.65	38.02
Long-Term Leases	214.52	208.3	172.15	173.79	190.66	0.07
Long-Term Unearned Revenue	85.32	87.24	97.22	105.91	98.19	106.48
Long-Term Deferred Tax Liabilities	55.93	59.13	53.84	50.73	23.8	13.08
Total Liabilities	2,947	2,865	2,491	2,013	1,662	703.36
Common Stock	803.93	803.93	803.85	729.22	603.68	431.2
Additional Paid-In Capital	86.8	86.8	101.44	119.49	147.97	219.37
Retained Earnings	1,086	1,117	1,003	908.08	790.24	693.18
Comprehensive Income & Other	74.48	71.61	3.5	21.91	36.68	36.73
Total Common Equity	2,051	2,079	1,912	1,779	1,579	1,380
Minority Interest	688.64	692.24	664.37	631.31	585.82	334.06
Shareholders' Equity	2,740	2,771	2,576	2,410	2,164	1,715
Total Liabilities & Equity	5,687	5,636	5,068	4,423	3,826	2,418
Total Debt	1,926	1,889	1,530	1,079	737.19	43.71
Net Cash (Debt)	-1,573	-1,283	-1,141	-756.77	-419.19	266
Net Cash Growth	-	-	-	-	-	-46.16%
Net Cash Per Share	-1.96	-1.60	-1.42	-0.94	-0.53	0.33
Filing Date Shares Outstanding	803.93	803.93	803.85	802.14	796.86	796.86
Total Common Shares Outstanding	803.93	803.93	803.85	802.14	796.86	796.86
Working Capital	921.5	945.14	388	414.24	408.09	332.23
Book Value Per Share	2.55	2.59	2.38	2.22	1.98	1.73
Tangible Book Value	1,197	1,219	1,024	923.21	767.61	980.64
Tangible Book Value Per Share	1.49	1.52	1.27	1.15	0.96	1.23
Buildings	-	844.61	655.55	401.56	354.12	335.15
Machinery	-	1,483	1,396	1,276	1,127	870.45
Construction In Progress	-	234.75	355.31	375.28	224.04	145

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