HiVi Acoustics Technology 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
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
Cash & Equivalents	23.06	40.21	27.03	96.17	106.48	112.05
Short-Term Investments	-	-	-	-	-	85
Trading Asset Securities	151.9	176.79	145.88	87.87	40.77	50.07
Cash & Short-Term Investments	174.95	217.01	172.91	184.04	147.25	247.11
Cash Growth	-10.15%	25.50%	-6.05%	24.98%	-40.41%	2.29%
Accounts Receivable	3.78	4.12	9.83	11.31	12.82	14.25
Other Receivables	3.1	1.74	2.23	2.59	2.56	1.66
Receivables	6.88	5.85	12.06	13.9	15.38	15.9
Inventory	103.49	83.6	92.57	106.72	154.2	113.62
Other Current Assets	5.72	6.75	4	5.2	2.85	2.03
Total Current Assets	291.04	313.21	281.54	309.86	319.68	378.66
Property, Plant & Equipment	144.14	147.71	159.79	116.37	151.45	107.35
Other Intangible Assets	4.95	4.15	4.65	4.74	4.54	5.09
Long-Term Deferred Tax Assets	4.38	4.53	6.11	4.62	2.84	2.82
Long-Term Deferred Charges	0.57	0.91	2.62	2.41	1.44	1.92
Other Long-Term Assets	1.87	1.72	2.01	29.24	4.06	1.68
Total Assets	446.95	472.22	456.72	467.23	484.01	497.51
Accounts Payable	27.34	35.63	33.5	31.46	25.4	40.45
Accrued Expenses	5.15	12.16	12.17	20.07	13.81	10.57
Current Portion of Leases	-	-	0.79	-	-	-
Current Income Taxes Payable	2.32	0.06	0.01	0.01	0.03	3.44
Current Unearned Revenue	13.47	13.06	3.16	4.07	2.39	4.58
Other Current Liabilities	15.65	12.89	9.98	9.04	5.32	6.51
Total Current Liabilities	63.93	73.81	59.61	64.65	46.95	65.55
Long-Term Leases	-	-	1.2	-	-	-
Long-Term Unearned Revenue	2.48	2.72	3.08	3.49	3.97	4.44
Long-Term Deferred Tax Liabilities	-	-	-	-	0.19	0.24
Other Long-Term Liabilities	0.22	3	-	0.69	-	-
Total Liabilities	66.63	79.53	63.88	68.83	51.11	70.23
Common Stock	147.64	149.61	149.61	149.61	149.61	124.68
Additional Paid-In Capital	93.95	114.16	114.16	114.16	114.16	139.09
Retained Earnings	139.03	159.21	159.32	164.82	179.45	163.47
Treasury Stock	-	-30	-30	-30	-10.41	-
Comprehensive Income & Other	-0.33	-0.31	-0.25	-0.19	0.09	0.05
Total Common Equity	380.3	392.67	392.84	398.4	432.91	427.28
Minority Interest	0.02	0.01	-	-	-	-
Shareholders' Equity	380.32	392.68	392.84	398.4	432.91	427.28
Total Liabilities & Equity	446.95	472.22	456.72	467.23	484.01	497.51
Total Debt	-	-	1.99	-	-	-
Net Cash (Debt)	174.95	217.01	170.93	184.04	147.25	247.11
Net Cash Growth	-10.15%	26.96%	-7.13%	24.98%	-40.41%	2.29%
Net Cash Per Share	1.24	1.54	1.24	1.38	0.96	1.68
Filing Date Shares Outstanding	147.64	147.04	147.04	147.04	148.72	149.61
Total Common Shares Outstanding	147.64	147.04	147.04	147.04	148.72	149.61
Working Capital	227.11	239.4	221.93	245.21	272.73	313.12
Book Value Per Share	2.58	2.67	2.67	2.71	2.91	2.86
Tangible Book Value	375.35	388.52	388.19	393.67	428.36	422.2
Tangible Book Value Per Share	2.54	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.