HiVi Acoustics Technology Co., Ltd (SHE:002888)

HiVi Acoustics Technology 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	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	52.49	40.21	27.03	96.17	106.48	112.05
Short-Term Investments	-	-	-	-	-	85
Trading Asset Securities	162.94	176.79	145.88	87.87	40.77	50.07
Cash & Short-Term Investments	215.44	217.01	172.91	184.04	147.25	247.11
Cash Growth	23.34%	25.50%	-6.05%	24.98%	-40.41%	2.29%
Accounts Receivable	3.83	4.12	9.83	11.31	12.82	14.25
Other Receivables	2.9	1.74	2.23	2.59	2.56	1.66
Receivables	6.73	5.85	12.06	13.9	15.38	15.9
Inventory	89.99	83.6	92.57	106.72	154.2	113.62
Other Current Assets	7.1	6.75	4	5.2	2.85	2.03
Total Current Assets	319.25	313.21	281.54	309.86	319.68	378.66
Property, Plant & Equipment	147.66	147.71	159.79	116.37	151.45	107.35
Other Intangible Assets	4.32	4.15	4.65	4.74	4.54	5.09
Long-Term Deferred Tax Assets	5.06	4.53	6.11	4.62	2.84	2.82
Long-Term Deferred Charges	0.79	0.91	2.62	2.41	1.44	1.92
Other Long-Term Assets	1.79	1.72	2.01	29.24	4.06	1.68
Total Assets	478.88	472.22	456.72	467.23	484.01	497.51
Accounts Payable	34.15	35.63	33.5	31.46	25.4	40.45
Accrued Expenses	5.87	12.16	12.17	20.07	13.81	10.57
Current Portion of Leases	-	-	0.79	-	-	-
Current Income Taxes Payable	1.14	0.06	0.01	0.01	0.03	3.44
Current Unearned Revenue	22	13.06	3.16	4.07	2.39	4.58
Other Current Liabilities	17	12.89	9.98	9.04	5.32	6.51
Total Current Liabilities	80.16	73.81	59.61	64.65	46.95	65.55
Long-Term Leases	-	-	1.2	-	-	-
Long-Term Unearned Revenue	2.63	2.72	3.08	3.49	3.97	4.44
Long-Term Deferred Tax Liabilities	-	-	-	-	0.19	0.24
Other Long-Term Liabilities	3	3	-	0.69	-	-
Total Liabilities	85.8	79.53	63.88	68.83	51.11	70.23
Common Stock	149.61	149.61	149.61	149.61	149.61	124.68
Additional Paid-In Capital	114.16	114.16	114.16	114.16	114.16	139.09
Retained Earnings	159.61	159.21	159.32	164.82	179.45	163.47
Treasury Stock	-30	-30	-30	-30	-10.41	-
Comprehensive Income & Other	-0.3	-0.31	-0.25	-0.19	0.09	0.05
Total Common Equity	393.07	392.67	392.84	398.4	432.91	427.28
Minority Interest	0.01	0.01	-	-	-	-
Shareholders' Equity	393.08	392.68	392.84	398.4	432.91	427.28
Total Liabilities & Equity	478.88	472.22	456.72	467.23	484.01	497.51
Total Debt	-	-	1.99	-	-	-
Net Cash (Debt)	215.44	217.01	170.93	184.04	147.25	247.11
Net Cash Growth	24.63%	26.96%	-7.13%	24.98%	-40.41%	2.29%
Net Cash Per Share	1.53	1.54	1.24	1.38	0.96	1.68
Filing Date Shares Outstanding	147.04	147.04	147.04	147.04	148.72	149.61
Total Common Shares Outstanding	147.04	147.04	147.04	147.04	148.72	149.61
Working Capital	239.09	239.4	221.93	245.21	272.73	313.12
Book Value Per Share	2.67	2.67	2.67	2.71	2.91	2.86
Tangible Book Value	388.75	388.52	388.19	393.67	428.36	422.2
Tangible Book Value Per Share	2.64	2.64	2.64	2.68	2.88	2.82
Buildings	-	192.46	192.46	164.19	196.06	149.62
Machinery	-	73.67	73.21	65.85	67.75	63.32
Construction In Progress	-	24.52	24.51	5.06	0.82	0.28

Updated Oct 30, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.