Changchun UP Optotech Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2015 - 2019
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020	2015 - 2019
Cash & Equivalents	155.54	227.4	315.09	137	136.36	146.81	Upgrade
Trading Asset Securities	14	10	11.03	46.18	10	-	Upgrade
Cash & Short-Term Investments	169.54	237.4	326.12	183.18	146.36	146.81	Upgrade
Cash Growth	33.91%	-27.21%	78.03%	25.16%	-0.31%	15.24%	Upgrade
Accounts Receivable	641.41	509.32	321.88	283.04	228.78	216.47	Upgrade
Other Receivables	12.26	7.99	6.6	6.77	4.21	2.9	Upgrade
Receivables	653.67	517.31	328.48	289.82	232.99	219.36	Upgrade
Inventory	427.63	361.47	423.98	422.22	332.7	290.77	Upgrade
Prepaid Expenses	-	0.01	0.01	0.32	-	1.49	Upgrade
Other Current Assets	131.56	80.05	90.54	96.4	94.17	84.95	Upgrade
Total Current Assets	1,382	1,196	1,169	991.93	806.22	743.39	Upgrade
Property, Plant & Equipment	338.43	328.35	340.25	326.75	191.39	183.27	Upgrade
Long-Term Investments	388.1	344.82	277.45	221.55	132.55	113.66	Upgrade
Goodwill	294.48	294.48	294.48	294.48	0.36	0.36	Upgrade
Other Intangible Assets	52.38	49.63	56.94	63.69	16.65	18.96	Upgrade
Long-Term Deferred Tax Assets	38.16	38.16	27.77	18.5	11.09	9.12	Upgrade
Long-Term Deferred Charges	2.31	2.5	2.37	1.12	0.99	0.78	Upgrade
Other Long-Term Assets	5.82	7.41	8.22	13.05	15.88	9.35	Upgrade
Total Assets	2,502	2,262	2,177	1,931	1,175	1,079	Upgrade
Accounts Payable	92.77	73.6	63.96	96.69	54.09	41.9	Upgrade
Accrued Expenses	12.01	15.13	15.47	23.58	6.06	7.89	Upgrade
Short-Term Debt	235.95	106.69	124.8	45.44	-	-	Upgrade
Current Portion of Long-Term Debt	-	33.66	7.15	-	-	-	Upgrade
Current Portion of Leases	44.34	10.68	7.07	8.3	7.25	-	Upgrade
Current Income Taxes Payable	11.79	7.62	9.43	9.33	1.64	0.46	Upgrade
Current Unearned Revenue	97.13	14.79	42.35	56.47	18.03	10.59	Upgrade
Other Current Liabilities	24.44	118.72	141.96	72.62	15.66	12.1	Upgrade
Total Current Liabilities	518.45	380.89	412.2	312.43	102.73	72.94	Upgrade
Long-Term Debt	160.5	125.75	114.22	98.72	-	-	Upgrade
Long-Term Leases	11.02	11.02	3.85	5.67	4.2	-	Upgrade
Long-Term Unearned Revenue	68.97	60.3	53.94	32.41	37.17	31.61	Upgrade
Long-Term Deferred Tax Liabilities	7.35	7.35	8.82	10.93	2.19	2.49	Upgrade
Other Long-Term Liabilities	25.1	25.2	118.17	125.12	-	-	Upgrade
Total Liabilities	791.39	610.51	711.19	585.28	146.29	107.04	Upgrade
Common Stock	240	240	240	240	240	240	Upgrade
Additional Paid-In Capital	488.25	480.74	445.04	433.26	309.84	252.35	Upgrade
Retained Earnings	629.78	606.13	548.11	463.87	391.65	392.2	Upgrade
Comprehensive Income & Other	3.49	-0.69	-0.66	-0.36	-0.09	3.01	Upgrade
Total Common Equity	1,362	1,326	1,232	1,137	941.4	887.56	Upgrade
Minority Interest	349.18	324.91	232.93	209.02	87.43	84.29	Upgrade
Shareholders' Equity	1,711	1,651	1,465	1,346	1,029	971.85	Upgrade
Total Liabilities & Equity	2,502	2,262	2,177	1,931	1,175	1,079	Upgrade
Total Debt	451.82	287.8	257.1	158.12	11.45	-	Upgrade
Net Cash (Debt)	-282.28	-50.4	69.02	25.06	134.91	146.81	Upgrade
Net Cash Growth	-	-	175.43%	-81.42%	-8.11%	21.68%	Upgrade
Net Cash Per Share	-1.19	-0.21	0.29	0.10	0.55	0.60	Upgrade
Filing Date Shares Outstanding	240	240	240	240	240	240	Upgrade
Total Common Shares Outstanding	240	240	240	240	240	240	Upgrade
Working Capital	863.95	815.34	756.93	679.5	703.49	670.44	Upgrade
Book Value Per Share	5.67	5.53	5.14	4.74	3.92	3.70	Upgrade
Tangible Book Value	1,015	982.06	881.06	778.6	924.39	868.24	Upgrade
Tangible Book Value Per Share	4.23	4.09	3.67	3.24	3.85	3.62	Upgrade
Buildings	-	221.6	218.33	213.71	135.2	135.2	Upgrade
Machinery	-	423.35	421.46	357.4	272.6	258.13	Upgrade
Construction In Progress	-	2.55	2.88	23.73	6.73	1.97	Upgrade

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