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

HiVi Acoustics Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	32.95	24.63	40.21	27.03	96.17	106.48
Trading Asset Securities	147.98	164.36	176.79	145.88	87.87	40.77
Cash & Short-Term Investments	180.93	188.99	217.01	172.91	184.04	147.25
Cash Growth	-0.05%	-12.91%	25.50%	-6.05%	24.98%	-40.41%
Accounts Receivable	8.16	8.03	4.12	9.83	11.31	12.82
Other Receivables	1.97	2.84	1.74	2.23	2.59	2.56
Receivables	10.13	10.88	5.85	12.06	13.9	15.38
Inventory	88.78	88.34	83.6	92.57	106.72	154.2
Other Current Assets	7.83	7.1	6.75	4	5.2	2.85
Total Current Assets	287.67	295.3	313.21	281.54	309.86	319.68
Property, Plant & Equipment	143.22	148.4	147.71	159.79	116.37	151.45
Other Intangible Assets	4.51	4.66	4.15	4.65	4.74	4.54
Long-Term Deferred Tax Assets	5.27	4.82	4.53	6.11	4.62	2.84
Long-Term Deferred Charges	0.23	0.45	0.91	2.62	2.41	1.44
Other Long-Term Assets	2.34	1.88	1.72	2.01	29.24	4.06
Total Assets	443.23	455.52	472.22	456.72	467.23	484.01

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	27.17	22.37	35.63	33.5	31.46	25.4
Accrued Expenses	9.34	12.55	12.16	12.17	20.07	13.81
Current Portion of Leases	-	-	-	0.79	-	-
Current Income Taxes Payable	0.05	0.06	0.06	0.01	0.01	0.03
Current Unearned Revenue	14.18	13.31	13.06	3.16	4.07	2.39
Other Current Liabilities	19.48	20.68	12.89	9.98	9.04	5.32
Total Current Liabilities	70.24	68.98	73.81	59.61	64.65	46.95
Long-Term Leases	-	-	-	1.2	-	-
Long-Term Unearned Revenue	2.33	2.43	2.72	3.08	3.49	3.97
Long-Term Deferred Tax Liabilities	0.41	0.52	-	-	-	0.19
Other Long-Term Liabilities	-	-	3	-	0.69	-
Total Liabilities	72.98	71.93	79.53	63.88	68.83	51.11

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	147.64	147.64	149.61	149.61	149.61	149.61
Additional Paid-In Capital	93.12	93.12	114.16	114.16	114.16	114.16
Retained Earnings	138.05	150.24	159.21	159.32	164.82	179.45
Treasury Stock	-7.06	-7.06	-30	-30	-30	-10.41
Comprehensive Income & Other	-1.52	-0.39	-0.31	-0.25	-0.19	0.09
Total Common Equity	370.24	383.57	392.67	392.84	398.4	432.91
Minority Interest	0.02	0.02	0.01	-	-	-
Shareholders' Equity	370.26	383.58	392.68	392.84	398.4	432.91
Total Liabilities & Equity	443.23	455.52	472.22	456.72	467.23	484.01

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	-	-	-	1.99	-	-
Net Cash (Debt)	180.93	188.99	217.01	170.93	184.04	147.25
Net Cash Growth	-0.05%	-12.91%	26.96%	-7.13%	24.98%	-40.41%
Net Cash Per Share	1.20	1.25	1.54	1.24	1.38	0.96
Filing Date Shares Outstanding	147.64	147.64	147.04	147.04	147.04	148.72
Total Common Shares Outstanding	147.64	147.64	147.04	147.04	147.04	148.72
Working Capital	217.43	226.32	239.4	221.93	245.21	272.73
Book Value Per Share	2.51	2.60	2.67	2.67	2.71	2.91
Tangible Book Value	365.73	378.91	388.52	388.19	393.67	428.36
Tangible Book Value Per Share	2.48	2.57	2.64	2.64	2.68	2.88
Buildings	227.69	204.26	192.46	192.46	164.19	196.06
Machinery	75.99	74.61	73.67	73.21	65.85	67.75
Construction In Progress	0.06	23.85	24.52	24.51	5.06	0.82

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 28, 2026

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