Improve Medical Instruments Co., Ltd. (SHE:300030)

SHE:300030 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	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	117.64	247.95	214.71	221.05	345.74	217.56
Trading Asset Securities	43	-	23	3	-	54.07
Cash & Short-Term Investments	160.64	247.95	237.71	224.05	345.74	271.62
Cash Growth	-35.70%	4.31%	6.10%	-35.20%	27.29%	8.59%
Accounts Receivable	107.49	160.43	185.67	228.24	231.72	312.52
Other Receivables	51.78	50.49	86.89	83.82	76.59	104.69
Receivables	159.27	210.93	272.56	312.06	308.31	417.21
Inventory	94.52	102.88	132.47	139.3	151.66	150.94
Prepaid Expenses	-	0.9	0.73	-	4.62	0.24
Other Current Assets	34.67	26.44	20.96	42.84	33.61	20.03
Total Current Assets	449.09	589.1	664.43	718.24	843.94	860.05
Property, Plant & Equipment	367.18	377.05	370.62	407.12	408.54	347.45
Long-Term Investments	168.87	183	252.42	264.14	312.67	276.69
Goodwill	7.8	7.8	19.67	22.61	76.23	53.62
Other Intangible Assets	37.32	38.64	44.29	76.22	119.59	133.62
Long-Term Accounts Receivable	-	0.07	25.64	8.72	8.54	30.46
Long-Term Deferred Tax Assets	38.11	38.68	39.42	52.69	29.44	29.18
Long-Term Deferred Charges	5.45	5.9	2.69	4.81	8.95	9.07
Other Long-Term Assets	5.92	3.9	6.78	3.64	17.15	4.61
Total Assets	1,080	1,244	1,426	1,558	1,825	1,745
Accounts Payable	71.21	81.37	89.94	118.65	82.47	103.07
Accrued Expenses	24.59	51.89	41.77	38.77	39.72	56.78
Short-Term Debt	162.06	282.02	353.79	382.3	247.3	207.88
Current Portion of Long-Term Debt	10.67	10.8	29.53	3.04	218.13	25.5
Current Portion of Leases	-	3.35	5.6	8.89	13.2	-
Current Income Taxes Payable	4.59	0.44	0.56	0.87	0.62	7.05
Current Unearned Revenue	64.93	75.28	71.49	75.22	61.42	52.66
Other Current Liabilities	19.67	6.93	10.69	10.73	14.78	11.69
Total Current Liabilities	357.72	512.07	603.37	638.46	677.64	464.63
Long-Term Debt	26.17	51.72	6	25.5	28.5	209.13
Long-Term Leases	1.31	2.32	5.5	6.56	17.7	-
Long-Term Unearned Revenue	25.25	28.71	37.82	59.95	64.45	64.69
Long-Term Deferred Tax Liabilities	1.48	1.48	6.11	4.4	6.33	3.49
Other Long-Term Liabilities	3.52	3.98	4.83	2.7	-	-
Total Liabilities	415.45	600.28	663.63	737.57	794.63	741.94
Common Stock	309.19	309.19	309.19	309.19	309.19	308.8
Additional Paid-In Capital	399.05	399.05	399.05	399.05	399.05	401.69
Retained Earnings	-73.6	-97.64	20.26	83.47	294.28	285.59
Comprehensive Income & Other	-3.81	-3.87	-5.42	-7.36	-2.33	3.65
Total Common Equity	630.83	606.73	723.08	784.35	1,000	999.73
Minority Interest	33.46	37.13	39.25	36.26	30.24	3.09
Shareholders' Equity	664.29	643.86	762.33	820.61	1,030	1,003
Total Liabilities & Equity	1,080	1,244	1,426	1,558	1,825	1,745
Total Debt	200.21	350.2	400.42	426.29	524.83	442.5
Net Cash (Debt)	-39.57	-102.25	-162.71	-202.25	-179.09	-170.88
Net Cash Per Share	-0.13	-0.33	-0.51	-0.65	-0.58	-0.56
Filing Date Shares Outstanding	309.19	309.19	309.19	309.19	309.19	308.8
Total Common Shares Outstanding	309.19	309.19	309.19	309.19	309.19	308.8
Working Capital	91.37	77.03	61.06	79.78	166.3	395.41
Book Value Per Share	2.04	1.96	2.34	2.54	3.23	3.24
Tangible Book Value	585.71	560.29	659.13	685.52	804.37	812.48
Tangible Book Value Per Share	1.89	1.81	2.13	2.22	2.60	2.63
Buildings	-	258.61	258.36	285.31	265.73	235.73
Machinery	-	266.12	314.35	311.92	278.11	247.03
Construction In Progress	-	80.54	45.35	34.76	63.2	69.29

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.