Beijing Worldia Diamond Tools Co.,Ltd. (SHA:688028)

SHA:688028 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	180.86	264.73	236.88	454.44	306.47	420.87
Cash & Short-Term Investments	180.86	264.73	236.88	454.44	306.47	420.87
Cash Growth	-32.62%	11.76%	-47.87%	48.28%	-27.18%	-18.57%
Accounts Receivable	241.22	224.87	243.55	195.67	100.66	92.28
Other Receivables	1.92	2.42	0.28	1.88	0.33	0.26
Receivables	243.14	227.29	243.84	197.55	100.99	92.54
Inventory	306.73	299.16	272.26	191.27	98.71	62.38
Other Current Assets	29.48	24.92	36.95	28.39	9.48	6.81
Total Current Assets	760.22	816.11	789.93	871.65	515.65	582.61
Property, Plant & Equipment	938.41	929.63	790.2	675.17	312.03	261.03
Long-Term Investments	33.55	33.88	30.8	14.77	9.86	-
Goodwill	391.69	391.99	392.57	393.5	-	-
Other Intangible Assets	72.05	73.54	74.68	77.1	46.43	32.13
Long-Term Deferred Tax Assets	12.29	10.19	6.15	2.98	1.54	1.27
Long-Term Deferred Charges	9.64	6.12	5.91	1.93	0.44	-
Other Long-Term Assets	8.21	6.08	42.68	24.91	45.47	21.08
Total Assets	2,226	2,268	2,133	2,062	931.42	898.12
Accounts Payable	54.19	53.06	60.38	41.68	18.93	17.57
Accrued Expenses	29.14	41.52	36.6	33.6	24.88	16.16
Short-Term Debt	60.02	40.47	12.91	21.44	-	-
Current Portion of Long-Term Debt	9.92	70.95	5.01	-	-	-
Current Portion of Leases	0.66	0.52	0.35	4.98	1.03	-
Current Income Taxes Payable	2.76	7.54	7.58	6.23	1.2	1.36
Current Unearned Revenue	2.78	3.24	3.44	2.89	1.91	2.23
Other Current Liabilities	31.1	18.46	20.17	19	15.87	13.9
Total Current Liabilities	190.59	235.77	146.43	129.81	63.83	51.22
Long-Term Debt	20	9.89	-	-	-	-
Long-Term Leases	3.35	0.78	1.14	0.02	1.11	-
Long-Term Unearned Revenue	55.03	55.29	49.33	38.31	3.42	3
Long-Term Deferred Tax Liabilities	5.92	6.38	9.87	11.51	-	-
Other Long-Term Liabilities	-	8.93	10.37	1.48	-	-
Total Liabilities	274.89	317.04	217.15	181.13	68.36	54.22
Common Stock	152	152	153.41	109.58	80	80
Additional Paid-In Capital	1,422	1,422	1,451	1,495	555.1	547.98
Retained Earnings	396.33	385.95	339.97	275.59	227.97	215.92
Treasury Stock	-19.55	-10.38	-29.91	-	-	-
Comprehensive Income & Other	0.36	0.19	0.26	0.2	-	-
Total Common Equity	1,952	1,950	1,915	1,880	863.06	843.9
Minority Interest	-0.43	0.28	1.09	0.74	-	-
Shareholders' Equity	1,951	1,950	1,916	1,881	863.06	843.9
Total Liabilities & Equity	2,226	2,268	2,133	2,062	931.42	898.12
Total Debt	93.96	122.62	19.41	26.43	2.14	-
Net Cash (Debt)	86.9	142.12	217.47	428.01	304.33	420.87
Net Cash Growth	-38.27%	-34.65%	-49.19%	40.64%	-27.69%	-18.57%
Net Cash Per Share	0.57	0.94	1.42	3.50	2.71	3.77
Filing Date Shares Outstanding	150.95	151.42	152	153.41	112	112
Total Common Shares Outstanding	150.95	151.42	152	153.41	112	112
Working Capital	569.63	580.34	643.5	741.85	451.82	531.39
Book Value Per Share	12.93	12.88	12.60	12.26	7.71	7.53
Tangible Book Value	1,488	1,485	1,447	1,410	816.63	811.77
Tangible Book Value Per Share	9.86	9.81	9.52	9.19	7.29	7.25
Buildings	220.38	218.95	120.87	119.56	75.15	74.15
Machinery	1,073	1,036	816.44	690.27	310.96	257.37
Construction In Progress	98.79	80.7	170.47	106.44	60.13	37.84

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