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Shanghai V-Test Semiconductor Tech. Co., Ltd. (SHA:688372)
China flag China · Delayed Price · Currency is CNY
83.72
+2.13 (2.61%)
At close: Nov 13, 2026

SHA:688372 Balance Sheet

Millions CNY. Fiscal year is Jan - Dec.

Assets

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash & Equivalents
353.83282.83414.02251.95647.98149.7
Short-Term Investments
-0.050.05-50-
Trading Asset Securities
242.79130.22-110.17610-
Cash & Short-Term Investments
596.62413.1414.07362.131,308149.7
Cash Growth
2.06%-0.23%14.34%-72.31%773.75%21.30%
Accounts Receivable
610.02550.04359.44319.51232.06135.26
Other Receivables
38.4212.768.5317.9316.8725.4
Receivables
648.45562.8367.97337.44248.93160.66
Inventory
73.1418.7110.54.695.186.34
Prepaid Expenses
--1.74---
Other Current Assets
767.95494.37246.29150.6884.9676.48
Total Current Assets
2,0861,4891,041854.941,647393.18
Property, Plant & Equipment
7,7235,7373,5882,5201,5451,097
Long-Term Investments
83.6683.66858550-
Other Intangible Assets
83.3483.4239.7540.9432.0610.05
Long-Term Deferred Tax Assets
32.3229.5323.0314.882.511.27
Long-Term Deferred Charges
57.7256.0668.4171.2874.3138.09
Other Long-Term Assets
182.66248.1374.3321.0834.4929.58
Total Assets
10,2487,7264,9193,6083,3861,569

Liabilities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Accounts Payable
984.2486.4295.91107.9920.9813.37
Accrued Expenses
62.7775.2545.6733.5832.4128.96
Short-Term Debt
818.8462.3170.55103.3135.69102.91
Current Portion of Long-Term Debt
412.01304.13176.2108.972.556.07
Current Portion of Leases
-11.5713.2111.4563.64104.55
Current Income Taxes Payable
1.8810.159.893.5412.0913.88
Current Unearned Revenue
9.2910.46----
Other Current Liabilities
10.07526.9274.57154.2473.9275.52
Total Current Liabilities
2,2991,487786.01523.01411.23395.26
Long-Term Debt
3,4523,1381,356477.26476.2166.67
Long-Term Leases
22.9914.2419.6237.9270.1690.49
Long-Term Unearned Revenue
127.89119.66138.1111.2546.7617.98
Long-Term Deferred Tax Liabilities
0.73---1.34-
Total Liabilities
5,9024,7592,3001,1491,006670.4

Shareholders' Equity

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Common Stock
169.08149.05113.83113.3787.2165.41
Additional Paid-In Capital
3,2181,9941,9651,8971,888672.6
Retained Earnings
959.27804.86540.48448.53404.66160.95
Comprehensive Income & Other
-19.07----
Shareholders' Equity
4,3462,9672,6192,4592,380898.96
Total Liabilities & Equity
10,2487,7264,9193,6083,3861,569

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Total Debt
4,7063,9301,736738.84818.2520.69
Net Cash (Debt)
-4,109-3,517-1,322-376.71489.78-370.99
Net Cash Growth
------
Net Cash Per Share
-24.80-22.74-8.97-2.554.19-3.47
Filing Date Shares Outstanding
169.08149.05147.99147.39147.39110.54
Total Common Shares Outstanding
169.08149.05147.99147.39147.39110.54
Working Capital
-212.931.79254.56331.931,236-2.08
Book Value Per Share
25.7019.9117.7016.6816.158.13
Tangible Book Value
4,2632,8842,5792,4182,348888.9
Tangible Book Value Per Share
25.2119.3517.4316.4015.938.04
Buildings
-587.38271.1219.519.518.19
Machinery
-4,7583,4162,4281,542800.32
Construction In Progress
-1,585669.82514.14119.44109.63