Tech Semiconductors Co., Ltd. (SHE:300046)

Tech Semiconductors 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	133.56	209.29	548.22	498.19	385.97	354.06
Trading Asset Securities	671.15	607.4	242.57	247.73	362.85	363.26
Cash & Short-Term Investments	804.71	816.69	790.79	745.92	748.82	717.32
Cash Growth	16.69%	3.28%	6.02%	-0.39%	4.39%	121.32%
Accounts Receivable	158.08	136.13	149.08	147.32	133.5	116.47
Other Receivables	14.97	9.85	0.2	0.81	0.45	15.19
Receivables	173.05	145.98	149.28	148.14	133.95	131.65
Inventory	157.82	141.4	100.78	88.43	114.38	101.31
Prepaid Expenses	3.34	2.76	-	-	-	-
Other Current Assets	0.84	0.46	4.98	12.53	22.4	34.59
Total Current Assets	1,140	1,107	1,046	995.02	1,020	984.87
Property, Plant & Equipment	110	115.12	123.64	110.75	94.57	96.11
Long-Term Investments	1.31	1.3	32.71	64.08	3.32	3.33
Other Intangible Assets	23.11	24.32	20.28	23.48	15.12	14.11
Long-Term Deferred Tax Assets	12.39	13.74	11.09	10.04	10.86	5.74
Long-Term Deferred Charges	0.05	0.06	0.26	0.41	0.41	0.25
Other Long-Term Assets	1.14	0.78	1.58	11.54	3.23	2.94
Total Assets	1,288	1,263	1,235	1,215	1,147	1,107

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	101.27	62.65	66.94	61.92	44.25	37.26
Accrued Expenses	18.41	28.36	24.25	21.44	24.73	21.57
Current Portion of Leases	0.87	0.66	0.64	0.22	0.22	-
Current Income Taxes Payable	-	-	0.79	-	0.75	2.71
Current Unearned Revenue	8.51	9.93	5.14	5.85	3.81	8.06
Other Current Liabilities	4.67	4.15	19.02	12.99	12.7	4.17
Total Current Liabilities	133.73	105.75	116.78	102.42	86.46	73.77
Long-Term Leases	0.74	1.06	1.72	0.65	-	-
Long-Term Unearned Revenue	1.41	1.52	1.75	2.02	1.54	2.1
Long-Term Deferred Tax Liabilities	2.15	2.27	0.78	2.19	1.3	0.49
Total Liabilities	138.04	110.6	121.03	107.27	89.3	76.37

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	236.53	236.53	236.53	237.17	237.17	236.53
Additional Paid-In Capital	827.41	827.41	827.41	832.37	825.05	809.31
Retained Earnings	70.05	71.94	41.77	31.85	0.71	-19.02
Treasury Stock	-	-	-	-9.2	-9.2	-
Comprehensive Income & Other	-0.12	-0.07	-0.07	-0.04	-0.06	-0.05
Total Common Equity	1,134	1,136	1,106	1,092	1,054	1,027
Minority Interest	15.86	16.2	8.73	15.9	4.08	4.21
Shareholders' Equity	1,150	1,152	1,114	1,108	1,058	1,031
Total Liabilities & Equity	1,288	1,263	1,235	1,215	1,147	1,107

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	1.62	1.72	2.36	0.86	0.22	-
Net Cash (Debt)	803.09	814.97	788.43	745.05	748.59	717.32
Net Cash Growth	16.80%	3.37%	5.82%	-0.47%	4.36%	133.75%
Net Cash Per Share	3.40	3.45	3.33	3.15	3.16	3.11
Filing Date Shares Outstanding	236.53	236.53	236.53	236.53	236.53	237.17
Total Common Shares Outstanding	236.53	236.53	236.53	236.53	236.53	236.53
Working Capital	1,006	1,002	929.05	892.6	933.08	911.09
Book Value Per Share	4.79	4.80	4.67	4.62	4.45	4.34
Tangible Book Value	1,111	1,111	1,085	1,069	1,039	1,013
Tangible Book Value Per Share	4.70	4.70	4.59	4.52	4.39	4.28
Buildings	103.19	103.21	103.5	102.18	101.9	101.9
Machinery	215.63	214.8	213.52	176.62	186.01	185.31
Construction In Progress	0.59	0.72	2.43	22.24	5.84	0.82

Data Source: S&P Global Market Intelligence Last updated: Aug 20, 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:

Sep 9, 2026

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