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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	189.98	264.73	236.88	454.44	306.47	420.87
Cash & Short-Term Investments	189.98	264.73	236.88	454.44	306.47	420.87
Cash Growth	-22.13%	11.76%	-47.87%	48.28%	-27.18%	-18.57%
Accounts Receivable	235.64	224.87	243.55	195.67	100.66	92.28
Other Receivables	3.57	2.42	0.28	1.88	0.33	0.26
Receivables	239.21	227.29	243.84	197.55	100.99	92.54
Inventory	305.96	299.16	272.26	191.27	98.71	62.38
Other Current Assets	30.06	24.92	36.95	28.39	9.48	6.81
Total Current Assets	765.21	816.11	789.93	871.65	515.65	582.61
Property, Plant & Equipment	921.16	929.63	790.2	675.17	312.03	261.03
Long-Term Investments	33.3	33.88	30.8	14.77	9.86	-
Goodwill	391.83	391.99	392.57	393.5	-	-
Other Intangible Assets	72.59	73.54	74.68	77.1	46.43	32.13
Long-Term Deferred Tax Assets	11.69	10.19	6.15	2.98	1.54	1.27
Long-Term Deferred Charges	7.03	6.12	5.91	1.93	0.44	-
Other Long-Term Assets	18.99	6.08	42.68	24.91	45.47	21.08
Total Assets	2,222	2,268	2,133	2,062	931.42	898.12
Accounts Payable	57.64	53.06	60.38	41.68	18.93	17.57
Accrued Expenses	21.62	41.52	36.6	33.6	24.88	16.16
Short-Term Debt	10.01	40.47	12.91	21.44	-	-
Current Portion of Long-Term Debt	30.39	70.95	5.01	-	-	-
Current Portion of Leases	-	0.52	0.35	4.98	1.03	-
Current Income Taxes Payable	10.7	7.54	7.58	6.23	1.2	1.36
Current Unearned Revenue	3.09	3.24	3.44	2.89	1.91	2.23
Other Current Liabilities	27.51	18.46	20.17	19	15.87	13.9
Total Current Liabilities	160.96	235.77	146.43	129.81	63.83	51.22
Long-Term Debt	20	9.89	-	-	-	-
Long-Term Leases	0.78	0.78	1.14	0.02	1.11	-
Long-Term Unearned Revenue	57.64	55.29	49.33	38.31	3.42	3
Long-Term Deferred Tax Liabilities	6.23	6.38	9.87	11.51	-	-
Other Long-Term Liabilities	8.93	8.93	10.37	1.48	-	-
Total Liabilities	254.54	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	407.05	385.95	339.97	275.59	227.97	215.92
Treasury Stock	-14.61	-10.38	-29.91	-	-	-
Comprehensive Income & Other	0.09	0.19	0.26	0.2	-	-
Total Common Equity	1,967	1,950	1,915	1,880	863.06	843.9
Minority Interest	0.28	0.28	1.09	0.74	-	-
Shareholders' Equity	1,967	1,950	1,916	1,881	863.06	843.9
Total Liabilities & Equity	2,222	2,268	2,133	2,062	931.42	898.12
Total Debt	61.19	122.62	19.41	26.43	2.14	-
Net Cash (Debt)	128.79	142.12	217.47	428.01	304.33	420.87
Net Cash Growth	-17.61%	-34.65%	-49.19%	40.64%	-27.69%	-18.57%
Net Cash Per Share	0.85	0.94	1.42	3.50	2.71	3.77
Filing Date Shares Outstanding	151.2	151.42	152	153.41	112	112
Total Common Shares Outstanding	151.2	151.42	152	153.41	112	112
Working Capital	604.25	580.34	643.5	741.85	451.82	531.39
Book Value Per Share	13.01	12.88	12.60	12.26	7.71	7.53
Tangible Book Value	1,503	1,485	1,447	1,410	816.63	811.77
Tangible Book Value Per Share	9.94	9.81	9.52	9.19	7.29	7.25
Buildings	-	218.95	120.87	119.56	75.15	74.15
Machinery	-	1,036	816.44	690.27	310.96	257.37
Construction In Progress	-	80.7	170.47	106.44	60.13	37.84

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