Dongguan Mentech Optical & Magnetic Co., Ltd. (SHE:002902)

SHE:002902 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	344.03	305.82	231.17	232.36	229.62	277.9
Trading Asset Securities	-	70.15	-	6.41	23.38	3.97
Cash & Short-Term Investments	344.03	375.96	231.17	238.77	253	281.86
Cash Growth	-29.46%	62.63%	-3.18%	-5.63%	-10.24%	-34.18%
Accounts Receivable	654.92	605.4	747.06	968.66	906.76	799.04
Other Receivables	73.26	71.04	59.94	47.04	35.88	39.66
Receivables	728.17	676.43	807	1,016	942.65	838.7
Inventory	462.4	472.78	473.35	578.31	606.76	498.25
Other Current Assets	33.84	43.65	22.99	27.95	29.13	4.9
Total Current Assets	1,568	1,569	1,535	1,861	1,832	1,624
Property, Plant & Equipment	953.14	892.4	809.33	776.48	777.35	633.07
Long-Term Investments	98.57	96.13	90.09	101.24	91.08	64.98
Goodwill	-	-	-	4.2	4.2	28.78
Other Intangible Assets	46.99	47.77	48.02	50.63	42.48	41.76
Long-Term Accounts Receivable	1.59	1.6	4.93	14.34	-	-
Long-Term Deferred Tax Assets	11.09	12.08	38.19	37.28	30.73	28.71
Long-Term Deferred Charges	17.67	18.46	19.06	25.51	28.16	20.3
Other Long-Term Assets	16.7	22.15	21.64	21.29	25.87	38.66
Total Assets	2,714	2,659	2,566	2,892	2,831	2,480
Accounts Payable	864.1	870.8	871.76	1,039	1,247	961.8
Accrued Expenses	43.91	48.04	43	47.62	39.9	48.48
Short-Term Debt	455.23	412.48	401.71	280.31	214.23	286.43
Current Portion of Long-Term Debt	28.7	74.28	57.5	29.08	0.72	-
Current Portion of Leases	7.74	11.07	15.77	12.89	14.97	-
Current Income Taxes Payable	2.29	3.78	3.51	4.71	3.57	3.55
Current Unearned Revenue	19.03	11.03	4.55	2.15	8.72	2.6
Other Current Liabilities	144.1	104.56	134.63	146.33	46.52	22.72
Total Current Liabilities	1,565	1,536	1,532	1,562	1,576	1,326
Long-Term Debt	185.44	115.05	101.62	51	91.97	27.89
Long-Term Leases	124.24	72.2	164.94	157.41	93.71	4.39
Long-Term Unearned Revenue	19.19	18.09	17.27	7.49	6.57	6.01
Long-Term Deferred Tax Liabilities	1.37	1.38	1.19	2.83	6.17	1.74
Other Long-Term Liabilities	-58.16	-36.17	-86.05	-	4.45	9.33
Total Liabilities	1,837	1,707	1,731	1,780	1,778	1,375
Common Stock	235.48	235.48	211.52	211.52	210	210
Additional Paid-In Capital	864.23	864.23	475.28	463.55	453.38	453.38
Retained Earnings	-213.79	-143.82	147.94	414.2	341.06	400.03
Treasury Stock	-3.48	-3.48	-11.29	-11.29	-	-
Comprehensive Income & Other	2.11	1.64	-0.14	0.35	1.29	0.41
Total Common Equity	884.55	954.05	823.31	1,078	1,006	1,064
Minority Interest	-7.54	-1.23	11.08	33.01	47.19	41.21
Shareholders' Equity	877.01	952.82	834.39	1,111	1,053	1,105
Total Liabilities & Equity	2,714	2,659	2,566	2,892	2,831	2,480
Total Debt	801.36	685.09	741.54	530.69	415.6	318.71
Net Cash (Debt)	-457.33	-309.13	-510.37	-291.93	-162.6	-36.84
Net Cash Per Share	-1.96	-1.35	-2.42	-1.40	-0.77	-0.18
Filing Date Shares Outstanding	235.48	235.48	211.52	211.22	210	210
Total Common Shares Outstanding	235.48	235.48	211.52	211.52	210	210
Working Capital	3.34	32.79	2.1	299.1	255.91	298.14
Book Value Per Share	3.76	4.05	3.89	5.10	4.79	5.07
Tangible Book Value	837.56	906.28	775.28	1,023	959.04	993.29
Tangible Book Value Per Share	3.56	3.85	3.67	4.84	4.57	4.73
Buildings	433.23	432.6	362.68	356.49	230.68	230.55
Machinery	853.01	809.53	773.44	706.42	670.28	530.37
Construction In Progress	188.25	126.26	63.66	5.88	97.68	77.91

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