Shenzhen Refond Optoelectronics Co.,Ltd. (SHE:300241)

SHE:300241 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	293.43	254.68	421.15	354.79	504.06	192.29
Trading Asset Securities	-	-	-	-	1	-
Cash & Short-Term Investments	293.43	254.68	421.15	354.79	505.06	192.29
Cash Growth	4.68%	-39.53%	18.70%	-29.75%	162.66%	-29.09%
Accounts Receivable	843.32	662.72	648.2	683.32	657.54	597.53
Other Receivables	32.85	44.73	46.92	14.81	28.46	62.55
Receivables	876.18	707.45	695.11	698.13	686	660.08
Inventory	511.36	497.53	468.17	452.82	284	200.06
Other Current Assets	26.16	18.2	51.12	88.78	45.03	19.26
Total Current Assets	1,707	1,478	1,636	1,595	1,520	1,072
Property, Plant & Equipment	1,489	1,432	1,274	1,402	1,103	685.41
Long-Term Investments	208.8	233.15	223.39	183.92	174.83	194.72
Other Intangible Assets	136.74	140.11	96.47	89.95	106.93	65.49
Long-Term Accounts Receivable	0.13	0.23	-	0.09	-	-
Long-Term Deferred Tax Assets	70.95	73.59	97.78	97.31	102.82	66.22
Long-Term Deferred Charges	4.15	5.52	13.76	15.93	19.33	16.54
Other Long-Term Assets	28.32	26.26	241.23	257.78	389.45	135.99
Total Assets	3,645	3,389	3,582	3,642	3,417	2,236
Accounts Payable	850.29	783.52	877.04	847.15	700.14	455.34
Accrued Expenses	33.95	46.56	46.38	51.06	47.47	41.53
Short-Term Debt	213.15	115.14	53.84	33.95	17.84	128.81
Current Portion of Long-Term Debt	72.25	90.26	162.37	63.97	0.15	30
Current Portion of Leases	-	7.01	12.09	13.08	16	0.74
Current Income Taxes Payable	26.06	0.1	5.72	2.65	0.29	0.9
Current Unearned Revenue	30.73	29.39	29.51	12.8	7.89	6.94
Other Current Liabilities	99.15	87.59	122.67	113.97	186.27	181.59
Total Current Liabilities	1,326	1,160	1,310	1,139	976.06	845.85
Long-Term Debt	9.8	43.24	133.38	252.53	102.65	96.92
Long-Term Leases	6.77	9.33	10.61	33.6	27.56	0.61
Long-Term Unearned Revenue	38.39	20.42	29.99	39.35	117.67	41.72
Long-Term Deferred Tax Liabilities	3.09	3.94	8.16	36.24	46.65	-
Other Long-Term Liabilities	6.6	7.15	-	-	-	-
Total Liabilities	1,390	1,244	1,492	1,500	1,271	985.1
Common Stock	700.26	686.21	685.05	685.76	684.39	535.79
Additional Paid-In Capital	1,066	1,017	998.54	1,001	1,004	359.71
Retained Earnings	471.9	434.42	402.83	455.6	455.41	358.25
Treasury Stock	-1.23	-2.94	-1.32	-4.16	-2.1	-4.2
Comprehensive Income & Other	-1.79	-1.78	-3.72	-3.61	-3.58	-3.41
Total Common Equity	2,235	2,132	2,081	2,135	2,138	1,246
Minority Interest	19.84	12.76	9.33	6.34	8.3	4.83
Shareholders' Equity	2,255	2,145	2,091	2,141	2,146	1,251
Total Liabilities & Equity	3,645	3,389	3,582	3,642	3,417	2,236
Total Debt	301.96	264.98	372.29	397.13	164.2	257.08
Net Cash (Debt)	-8.53	-10.29	48.85	-42.34	340.86	-64.79
Net Cash Per Share	-0.01	-0.02	0.07	-0.06	0.53	-0.12
Filing Date Shares Outstanding	691.72	686.98	682.79	685.27	683.39	534.74
Total Common Shares Outstanding	691.72	686.98	682.79	685.27	683.39	534.74
Working Capital	381.55	318.29	325.91	455.89	544.03	225.85
Book Value Per Share	3.23	3.10	3.05	3.12	3.13	2.33
Tangible Book Value	2,098	1,992	1,985	2,045	2,031	1,181
Tangible Book Value Per Share	3.03	2.90	2.91	2.98	2.97	2.21
Buildings	-	890.75	616.93	596.9	145.43	122.95
Machinery	-	909.6	946.86	1,068	925.97	734.24
Construction In Progress	-	140.69	148.48	129.61	343.6	161.67

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