Xuchang KETOP Testing Research Institute Co.,Ltd (SHE:003008)

SHE:003008 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	58.2	152.53	93.65	82.21	183.7	146.03
Trading Asset Securities	616.07	530.33	600.66	586.12	450.82	506.25
Cash & Short-Term Investments	674.27	682.87	694.3	668.33	634.52	652.28
Cash Growth	0.54%	-1.65%	3.89%	5.33%	-2.72%	-5.09%
Accounts Receivable	39.86	41.26	27.55	25.21	15.31	12.4
Other Receivables	0.8	0.81	0.97	0.44	0.18	0.13
Receivables	40.66	42.07	28.52	25.65	15.49	12.52
Inventory	2.06	1.59	2.67	3.1	2.8	1.82
Other Current Assets	1.98	1.68	9.9	11.05	8.58	12.44
Total Current Assets	718.96	728.21	735.39	708.13	661.39	679.05
Property, Plant & Equipment	341.12	357.55	385.29	411.55	441.47	349.45
Long-Term Investments	1.16	1.05	0.94	0.83	2.16	1.76
Other Intangible Assets	24.79	24.99	26.1	25.81	26.45	26.28
Long-Term Deferred Tax Assets	0.52	0.61	0.58	1.15	0.82	0.61
Long-Term Deferred Charges	0.17	0.27	0.46	0.65	0.83	-
Other Long-Term Assets	7.4	5.66	7.89	7.73	6.66	21.43
Total Assets	1,094	1,118	1,157	1,156	1,140	1,079

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	16.97	17.85	26.04	36.9	55.04	33.54
Accrued Expenses	9.85	17.7	17.45	15.99	13.03	10.49
Current Portion of Leases	0.18	0.2	0.18	0.17	0.16	0.14
Current Income Taxes Payable	1.62	3.64	-	12.56	0.71	1.08
Current Unearned Revenue	21.35	14.64	17.24	18.6	16.83	9.6
Other Current Liabilities	0.88	1.62	16.34	0.78	1.88	0.7
Total Current Liabilities	50.85	55.65	77.25	85	87.64	55.55
Long-Term Leases	-	0.08	0.28	0.46	0.63	0.79
Long-Term Unearned Revenue	0.54	0.69	1.01	1.35	1.69	1.99
Long-Term Deferred Tax Liabilities	0.2	0.11	0.49	0.97	0.55	-
Total Liabilities	51.59	56.54	79.03	87.78	90.52	58.33

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	104	104	104	80	80	80
Additional Paid-In Capital	615.5	615.5	615.5	639.5	639.5	639.5
Retained Earnings	323.03	342.31	358.11	348.56	329.77	300.76
Shareholders' Equity	1,043	1,062	1,078	1,068	1,049	1,020
Total Liabilities & Equity	1,094	1,118	1,157	1,156	1,140	1,079

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	0.18	0.28	0.46	0.63	0.79	0.93
Net Cash (Debt)	674.09	682.59	693.84	667.7	633.74	651.35
Net Cash Growth	0.57%	-1.62%	3.91%	5.36%	-2.70%	-5.23%
Net Cash Per Share	6.47	6.58	6.65	6.47	6.07	6.24
Filing Date Shares Outstanding	104	104	104	104	104	104
Total Common Shares Outstanding	104	104	104	104	104	104
Working Capital	668.11	672.56	658.14	623.13	573.74	623.5
Book Value Per Share	10.02	10.21	10.36	10.27	10.09	9.81
Tangible Book Value	1,018	1,037	1,052	1,042	1,023	993.98
Tangible Book Value Per Share	9.79	9.97	10.11	10.02	9.83	9.56
Buildings	345.88	345.74	342.81	336.52	332.43	162.7
Machinery	311.17	310.38	301	286.22	261.27	167.11
Construction In Progress	14.28	4.65	0.09	0.37	7.51	142.96

Data Source: S&P Global Market Intelligence Last updated: Aug 19, 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:

Oct 6, 2026

Data Sources Report a data error