Centre Testing International Group Co. Ltd. (SHE: 300012)

Centre Testing International Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Jan 1, 2020
Cash & Equivalents	853.07	1,451	1,602	1,163	560.62	507.07
Short-Term Investments	-	377.39	452.23	-	-	260.36
Trading Asset Securities	45.49	-	-	420.84	1,002	555.9
Cash & Short-Term Investments	898.56	1,828	2,054	1,584	1,562	1,323
Cash Growth	-20.05%	-10.99%	29.66%	1.40%	18.05%	63.78%
Accounts Receivable	2,376	1,788	1,555	1,171	882.9	757.69
Other Receivables	87.6	66.48	63.96	68.37	52.17	43.31
Receivables	2,463	1,854	1,619	1,240	935.07	801
Inventory	91.82	98.62	97.33	55.38	32.34	19.88
Prepaid Expenses	-	-	-	-	-	0
Other Current Assets	462.3	149.35	117.09	106.47	137.76	97.41
Total Current Assets	3,916	3,930	3,887	2,985	2,667	2,242
Property, Plant & Equipment	3,069	2,983	2,501	2,110	1,631	1,393
Long-Term Investments	349.38	398.59	288.47	254.79	168.4	139.01
Goodwill	935.1	805.19	613.32	589.13	442.11	162.55
Other Intangible Assets	163.67	165.59	144.07	145.77	144.7	151
Long-Term Deferred Tax Assets	201.02	172.17	131.37	56.95	58.84	45.51
Long-Term Deferred Charges	124.83	135.08	119.23	141.38	140.15	164.41
Other Long-Term Assets	172.94	158.69	147.47	192.56	202.29	136.91
Total Assets	8,932	8,749	7,833	6,476	5,455	4,434
Accounts Payable	718.35	883.45	748.58	553.66	548.93	413.2
Accrued Expenses	341.56	507.29	496.52	461.67	394.85	334.69
Short-Term Debt	2.44	7.6	2	4.75	160.15	192.78
Current Portion of Long-Term Debt	103.51	3.69	36.69	53.92	-	-
Current Portion of Leases	-	104.12	88.94	81.43	-	0.1
Current Income Taxes Payable	93.21	37.83	43.89	38.29	41.2	24.23
Current Unearned Revenue	56.4	100.8	128.96	118.25	75.18	81.38
Other Current Liabilities	136.56	189.39	161.02	181.42	137.29	62.22
Total Current Liabilities	1,452	1,834	1,707	1,493	1,358	1,109
Long-Term Debt	13.52	7.29	4.11	42.87	84.82	-
Long-Term Leases	247.94	260.01	229.37	217.21	0.85	0.37
Long-Term Unearned Revenue	76.33	79.36	88.68	96.09	107.21	64.38
Long-Term Deferred Tax Liabilities	162.91	144.44	126.21	65.58	65.96	48.34
Other Long-Term Liabilities	5.23	4.65	3.95	3.43	4.76	4.16
Total Liabilities	1,958	2,330	2,159	1,919	1,621	1,226
Common Stock	1,683	1,683	1,683	1,673	1,665	1,658
Additional Paid-In Capital	414.45	427.23	427.52	186.69	113.43	51.37
Retained Earnings	4,774	4,195	3,386	2,582	1,951	1,434
Treasury Stock	-145.35	-119.3	-35.49	-	-	-
Comprehensive Income & Other	19.73	19.58	15.14	15.28	14.69	4.24
Total Common Equity	6,746	6,205	5,476	4,457	3,744	3,147
Minority Interest	227.84	213.85	198.2	100.29	89.18	61.28
Shareholders' Equity	6,974	6,419	5,674	4,558	3,833	3,208
Total Liabilities & Equity	8,932	8,749	7,833	6,476	5,455	4,434
Total Debt	367.42	382.71	361.1	400.16	245.83	193.25
Net Cash (Debt)	531.14	1,445	1,693	1,184	1,316	1,130
Net Cash Growth	-28.15%	-14.61%	42.98%	-10.07%	16.49%	276.93%
Net Cash Per Share	0.32	0.87	1.01	0.71	0.79	0.69
Filing Date Shares Outstanding	1,682	1,675	1,680	1,673	1,665	1,658
Total Common Shares Outstanding	1,682	1,675	1,681	1,673	1,665	1,658
Working Capital	2,464	2,096	2,181	1,492	1,310	1,133
Book Value Per Share	4.01	3.70	3.26	2.66	2.25	1.90
Tangible Book Value	5,647	5,235	4,718	3,722	3,157	2,834
Tangible Book Value Per Share	3.36	3.13	2.81	2.22	1.90	1.71
Buildings	-	1,388	864.28	615.57	-	534.85
Machinery	-	3,131	2,595	2,314	-	1,734
Construction In Progress	-	213.86	468.58	360.96	-	116.98

Source: S&P Capital IQ. Standard template. Financial Sources.