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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	328.27	487.1	332.94	228.47	288.53	243.04
Short-Term Investments	-	36.69	-	54.93	109.92	-
Trading Asset Securities	51.12	119.26	251.23	336.87	179.1	410.21
Cash & Short-Term Investments	379.39	643.05	584.18	620.27	577.54	653.25
Cash Growth	-35.79%	10.08%	-5.82%	7.40%	-11.59%	62.70%
Accounts Receivable	138.54	103.17	82.7	87.61	81.64	68.96
Other Receivables	7.86	0.44	0.3	2.94	5.91	5.93
Receivables	146.41	103.61	83	90.55	87.55	74.89
Inventory	204.5	176.48	190.88	274.16	259.97	122.03
Other Current Assets	369.4	16.65	20.25	10.37	16.6	14.56
Total Current Assets	1,100	939.78	878.31	995.34	941.67	864.73
Property, Plant & Equipment	433.64	419.09	424.44	372.63	276.85	209.22
Long-Term Investments	104.77	339.69	307	88.97	98.53	108.75
Other Intangible Assets	8.05	7.91	5.65	6.13	6.59	32.25
Long-Term Deferred Tax Assets	16.52	14.07	13.8	16.86	15.56	11.76
Long-Term Deferred Charges	7.55	7.69	11.46	16.83	8.42	10.37
Other Long-Term Assets	87.83	7.91	4.28	31.59	70.17	5.18
Total Assets	1,758	1,736	1,645	1,528	1,418	1,242
Accounts Payable	109.56	91.21	74.26	87.46	124.21	70.62
Accrued Expenses	12.94	16.64	15.69	14.56	17.48	8.66
Short-Term Debt	25.08	22.99	-	-	-	-
Current Portion of Long-Term Debt	0.2	11.72	1.52	0.45	-	-
Current Income Taxes Payable	8.47	13.92	5.23	3.43	3.56	5.32
Current Unearned Revenue	30.56	22.3	17.19	15.23	11.05	4.41
Other Current Liabilities	35.84	12.27	21.92	10.1	15.14	1.55
Total Current Liabilities	222.65	191.04	135.82	131.22	171.43	90.56
Long-Term Debt	3.8	-	11.72	8.01	-	-
Long-Term Unearned Revenue	25.29	24.41	19.88	19.65	15.16	13.36
Long-Term Deferred Tax Liabilities	18.27	14.86	16.09	18.25	15.41	12.72
Total Liabilities	270	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	393.49	348.77	348.81	348.43	346.34	328.92
Retained Earnings	689.38	723.94	687.03	581.68	474.38	389.41
Treasury Stock	-33.15	-	-3.13	-7.77	-14.34	-
Comprehensive Income & Other	24.02	23.02	19.42	19.43	-0.47	-0.47
Total Common Equity	1,484	1,503	1,459	1,349	1,213	1,123
Minority Interest	3.63	3	2.16	2.12	2.34	2.25
Shareholders' Equity	1,488	1,506	1,461	1,351	1,216	1,126
Total Liabilities & Equity	1,758	1,736	1,645	1,528	1,418	1,242
Total Debt	29.08	34.7	13.24	8.46	-	-
Net Cash (Debt)	350.32	608.35	570.94	611.81	577.54	653.25
Net Cash Growth	-28.67%	6.55%	-6.68%	5.93%	-11.59%	96.47%
Net Cash Per Share	0.86	1.50	1.40	1.51	1.42	1.71
Filing Date Shares Outstanding	406.98	407.12	407.13	407.33	405.13	405.5
Total Common Shares Outstanding	406.98	407.12	407.13	407.33	405.13	405.5
Working Capital	877.05	748.75	742.49	864.12	770.24	774.17
Book Value Per Share	3.65	3.69	3.58	3.31	3.00	2.77
Tangible Book Value	1,476	1,495	1,454	1,343	1,207	1,091
Tangible Book Value Per Share	3.63	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.