Changchun UP Optotech Co.,Ltd. (SHE:002338)

Changchun UP Optotech 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	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	178.69	227.4	315.09	137	136.36	146.81
Trading Asset Securities	38.81	10	11.03	46.18	10	-
Cash & Short-Term Investments	217.5	237.4	326.12	183.18	146.36	146.81
Cash Growth	50.68%	-27.21%	78.03%	25.16%	-0.31%	15.24%
Accounts Receivable	650.14	509.32	321.88	283.04	228.78	216.47
Other Receivables	18.16	7.99	6.6	6.77	4.21	2.9
Receivables	668.31	517.31	328.48	289.82	232.99	219.36
Inventory	363.04	361.47	423.98	422.22	332.7	290.77
Prepaid Expenses	-	0.01	0.01	0.32	-	1.49
Other Current Assets	105.8	80.05	90.54	96.4	94.17	84.95
Total Current Assets	1,355	1,196	1,169	991.93	806.22	743.39
Property, Plant & Equipment	327.34	328.35	340.25	326.75	191.39	183.27
Long-Term Investments	371.23	344.82	277.45	221.55	132.55	113.66
Goodwill	294.48	294.48	294.48	294.48	0.36	0.36
Other Intangible Assets	53.27	49.63	56.94	63.69	16.65	18.96
Long-Term Deferred Tax Assets	38.16	38.16	27.77	18.5	11.09	9.12
Long-Term Deferred Charges	2.37	2.5	2.37	1.12	0.99	0.78
Other Long-Term Assets	10.33	7.41	8.22	13.05	15.88	9.35
Total Assets	2,452	2,262	2,177	1,931	1,175	1,079
Accounts Payable	88.33	73.6	63.96	96.69	54.09	41.9
Accrued Expenses	15.8	15.13	15.47	23.58	6.06	7.89
Short-Term Debt	201.51	106.69	124.8	45.44	-	-
Current Portion of Long-Term Debt	33.66	33.66	7.15	-	-	-
Current Portion of Leases	10.68	10.68	7.07	8.3	7.25	-
Current Income Taxes Payable	5.23	7.62	9.43	9.33	1.64	0.46
Current Unearned Revenue	95.35	14.79	42.35	56.47	18.03	10.59
Other Current Liabilities	28.37	118.72	141.96	72.62	15.66	12.1
Total Current Liabilities	478.93	380.89	412.2	312.43	102.73	72.94
Long-Term Debt	173.73	125.75	114.22	98.72	-	-
Long-Term Leases	11.02	11.02	3.85	5.67	4.2	-
Long-Term Unearned Revenue	59.39	60.3	53.94	32.41	37.17	31.61
Long-Term Deferred Tax Liabilities	7.35	7.35	8.82	10.93	2.19	2.49
Other Long-Term Liabilities	25.2	25.2	118.17	125.12	-	-
Total Liabilities	755.62	610.51	711.19	585.28	146.29	107.04
Common Stock	240	240	240	240	240	240
Additional Paid-In Capital	488.25	480.74	445.04	433.26	309.84	252.35
Retained Earnings	622.57	606.13	548.11	463.87	391.65	392.2
Comprehensive Income & Other	3.49	-0.69	-0.66	-0.36	-0.09	3.01
Total Common Equity	1,354	1,326	1,232	1,137	941.4	887.56
Minority Interest	341.9	324.91	232.93	209.02	87.43	84.29
Shareholders' Equity	1,696	1,651	1,465	1,346	1,029	971.85
Total Liabilities & Equity	2,452	2,262	2,177	1,931	1,175	1,079
Total Debt	430.59	287.8	257.1	158.12	11.45	-
Net Cash (Debt)	-213.09	-50.4	69.02	25.06	134.91	146.81
Net Cash Growth	-	-	175.43%	-81.42%	-8.11%	21.68%
Net Cash Per Share	-0.91	-0.21	0.29	0.10	0.55	0.60
Filing Date Shares Outstanding	240	240	240	240	240	240
Total Common Shares Outstanding	240	240	240	240	240	240
Working Capital	875.72	815.34	756.93	679.5	703.49	670.44
Book Value Per Share	5.64	5.53	5.14	4.74	3.92	3.70
Tangible Book Value	1,007	982.06	881.06	778.6	924.39	868.24
Tangible Book Value Per Share	4.19	4.09	3.67	3.24	3.85	3.62
Buildings	221.6	221.6	218.33	213.71	135.2	135.2
Machinery	432.2	423.35	421.46	357.4	272.6	258.13
Construction In Progress	11.59	2.55	2.88	23.73	6.73	1.97

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