Xiamen Leading Optics Co., Ltd. (SHA:605118)

Xiamen Leading Optics 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	595.8	487.1	332.94	228.47	288.53	243.04
Short-Term Investments	-	36.69	-	54.93	109.92	-
Trading Asset Securities	110.5	119.26	251.23	336.87	179.1	410.21
Cash & Short-Term Investments	706.29	643.05	584.18	620.27	577.54	653.25
Cash Growth	86.94%	10.08%	-5.82%	7.40%	-11.59%	62.70%
Accounts Receivable	98.72	103.17	82.7	87.61	81.64	68.96
Other Receivables	2.15	0.44	0.3	2.94	5.91	5.93
Receivables	100.87	103.61	83	90.55	87.55	74.89
Inventory	187.02	176.48	190.88	274.16	259.97	122.03
Other Current Assets	49.11	16.65	20.25	10.37	16.6	14.56
Total Current Assets	1,043	939.78	878.31	995.34	941.67	864.73
Property, Plant & Equipment	410.03	419.09	424.44	372.63	276.85	209.22
Long-Term Investments	104.87	339.69	307	88.97	98.53	108.75
Other Intangible Assets	7.46	7.91	5.65	6.13	6.59	32.25
Long-Term Deferred Tax Assets	13.4	14.07	13.8	16.86	15.56	11.76
Long-Term Deferred Charges	6.85	7.69	11.46	16.83	8.42	10.37
Other Long-Term Assets	263.89	7.91	4.28	31.59	70.17	5.18
Total Assets	1,850	1,736	1,645	1,528	1,418	1,242
Accounts Payable	93.68	91.21	74.26	87.46	124.21	70.62
Accrued Expenses	12.55	16.64	15.69	14.56	17.48	8.66
Short-Term Debt	44.65	22.99	-	-	-	-
Current Portion of Long-Term Debt	11.72	11.72	1.52	0.45	-	-
Current Income Taxes Payable	16.74	13.92	5.23	3.43	3.56	5.32
Current Unearned Revenue	32.85	22.3	17.19	15.23	11.05	4.41
Other Current Liabilities	35.66	12.27	21.92	10.1	15.14	1.55
Total Current Liabilities	247.85	191.04	135.82	131.22	171.43	90.56
Long-Term Debt	-	-	11.72	8.01	-	-
Long-Term Unearned Revenue	23.25	24.41	19.88	19.65	15.16	13.36
Long-Term Deferred Tax Liabilities	13.83	14.86	16.09	18.25	15.41	12.72
Total Liabilities	284.92	230.31	183.5	177.14	202.01	116.64
Common Stock	410.68	407.12	407.13	407.33	407.53	405.5
Additional Paid-In Capital	380.35	348.77	348.81	348.43	346.34	328.92
Retained Earnings	780.81	723.94	687.03	581.68	474.38	389.41
Treasury Stock	-33.15	-	-3.13	-7.77	-14.34	-
Comprehensive Income & Other	22.94	23.02	19.42	19.43	-0.47	-0.47
Total Common Equity	1,562	1,503	1,459	1,349	1,213	1,123
Minority Interest	3.24	3	2.16	2.12	2.34	2.25
Shareholders' Equity	1,565	1,506	1,461	1,351	1,216	1,126
Total Liabilities & Equity	1,850	1,736	1,645	1,528	1,418	1,242
Total Debt	56.37	34.7	13.24	8.46	-	-
Net Cash (Debt)	649.92	608.35	570.94	611.81	577.54	653.25
Net Cash Growth	78.27%	6.55%	-6.68%	5.93%	-11.59%	96.47%
Net Cash Per Share	1.60	1.50	1.40	1.51	1.42	1.71
Filing Date Shares Outstanding	407.1	407.12	407.13	407.33	405.13	405.5
Total Common Shares Outstanding	407.1	407.12	407.13	407.33	405.13	405.5
Working Capital	795.44	748.75	742.49	864.12	770.24	774.17
Book Value Per Share	3.84	3.69	3.58	3.31	3.00	2.77
Tangible Book Value	1,554	1,495	1,454	1,343	1,207	1,091
Tangible Book Value Per Share	3.82	3.67	3.57	3.30	2.98	2.69
Buildings	-	178.18	177.07	48.23	47.07	47.07
Machinery	-	434.8	385.66	363.73	273.24	206.82
Construction In Progress	-	20.37	30.9	91.34	58.07	34.24

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