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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	233.96	305.82	231.17	232.36	229.62	277.9
Trading Asset Securities	23.05	70.15	-	6.41	23.38	3.97
Cash & Short-Term Investments	257.01	375.96	231.17	238.77	253	281.86
Cash Growth	-29.18%	62.63%	-3.18%	-5.63%	-10.24%	-34.18%
Accounts Receivable	556.78	605.4	747.06	968.66	906.76	799.04
Other Receivables	30.54	71.04	59.94	47.04	35.88	39.66
Receivables	587.32	676.43	807	1,016	942.65	838.7
Inventory	395.21	472.78	473.35	578.31	606.76	498.25
Other Current Assets	67.13	43.65	22.99	27.95	29.13	4.9
Total Current Assets	1,307	1,569	1,535	1,861	1,832	1,624
Property, Plant & Equipment	943.18	892.4	809.33	776.48	777.35	633.07
Long-Term Investments	120.64	96.13	90.09	101.24	91.08	64.98
Goodwill	-	-	-	4.2	4.2	28.78
Other Intangible Assets	46.25	47.77	48.02	50.63	42.48	41.76
Long-Term Accounts Receivable	1.56	1.6	4.93	14.34	-	-
Long-Term Deferred Tax Assets	10.88	12.08	38.19	37.28	30.73	28.71
Long-Term Deferred Charges	18.83	18.46	19.06	25.51	28.16	20.3
Other Long-Term Assets	13.73	22.15	21.64	21.29	25.87	38.66
Total Assets	2,462	2,659	2,566	2,892	2,831	2,480
Accounts Payable	579.78	787.56	698.45	769.01	1,059	961.8
Accrued Expenses	29.25	48.04	43	47.62	39.9	48.48
Short-Term Debt	472.22	412.48	401.71	280.31	214.23	286.43
Current Portion of Long-Term Debt	74.68	74.28	57.5	29.08	0.72	-
Current Portion of Leases	-	48	101.82	12.89	14.97	-
Current Income Taxes Payable	7.02	3.78	3.51	4.71	3.57	3.55
Current Unearned Revenue	19.6	11.03	4.55	2.15	8.72	2.6
Other Current Liabilities	170.5	150.86	221.89	415.85	234.5	22.72
Total Current Liabilities	1,353	1,536	1,532	1,562	1,576	1,326
Long-Term Debt	198.53	115.05	101.62	51	91.97	27.89
Long-Term Leases	60.09	35.27	78.89	157.41	93.71	4.39
Long-Term Unearned Revenue	20.47	18.09	17.27	7.49	6.57	6.01
Long-Term Deferred Tax Liabilities	1.42	1.38	1.19	2.83	6.17	1.74
Other Long-Term Liabilities	-	0.76	-	-	4.45	9.33
Total Liabilities	1,634	1,707	1,731	1,780	1,778	1,375
Common Stock	235.01	235.48	211.52	211.52	210	210
Additional Paid-In Capital	863.85	864.23	475.28	463.55	453.38	453.38
Retained Earnings	-256.55	-143.82	147.94	414.2	341.06	400.03
Treasury Stock	-	-3.48	-11.29	-11.29	-	-
Comprehensive Income & Other	2.05	1.64	-0.14	0.35	1.29	0.41
Total Common Equity	844.35	954.05	823.31	1,078	1,006	1,064
Minority Interest	-16.16	-1.23	11.08	33.01	47.19	41.21
Shareholders' Equity	828.19	952.82	834.39	1,111	1,053	1,105
Total Liabilities & Equity	2,462	2,659	2,566	2,892	2,831	2,480
Total Debt	805.52	685.09	741.54	530.69	415.6	318.71
Net Cash (Debt)	-548.51	-309.13	-510.37	-291.93	-162.6	-36.84
Net Cash Per Share	-2.34	-1.35	-2.42	-1.40	-0.77	-0.18
Filing Date Shares Outstanding	235.01	235.48	211.52	211.22	210	210
Total Common Shares Outstanding	235.01	235.48	211.52	211.52	210	210
Working Capital	-46.37	32.79	2.1	299.1	255.91	298.14
Book Value Per Share	3.59	4.05	3.89	5.10	4.79	5.07
Tangible Book Value	798.11	906.28	775.28	1,023	959.04	993.29
Tangible Book Value Per Share	3.40	3.85	3.67	4.84	4.57	4.73
Buildings	-	432.6	362.68	356.49	230.68	230.55
Machinery	-	809.53	773.44	706.42	670.28	530.37
Construction In Progress	-	126.26	63.66	5.88	97.68	77.91

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