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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	327.61	254.68	421.15	354.79	504.06	192.29
Trading Asset Securities	-	-	-	-	1	-
Cash & Short-Term Investments	327.61	254.68	421.15	354.79	505.06	192.29
Cash Growth	50.49%	-39.53%	18.70%	-29.75%	162.66%	-29.09%
Accounts Receivable	700.69	662.72	648.2	683.32	657.54	597.53
Other Receivables	46.61	44.73	46.92	14.81	28.46	62.55
Receivables	747.3	707.45	695.11	698.13	686	660.08
Inventory	537.93	497.53	468.17	452.82	284	200.06
Other Current Assets	25.37	18.2	51.12	88.78	45.03	19.26
Total Current Assets	1,638	1,478	1,636	1,595	1,520	1,072
Property, Plant & Equipment	1,415	1,432	1,274	1,402	1,103	685.41
Long-Term Investments	211.47	233.15	223.39	183.92	174.83	194.72
Other Intangible Assets	138.58	140.11	96.47	89.95	106.93	65.49
Long-Term Accounts Receivable	0.2	0.23	-	0.09	-	-
Long-Term Deferred Tax Assets	69.19	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	39.75	26.26	241.23	257.78	389.45	135.99
Total Assets	3,516	3,389	3,582	3,642	3,417	2,236
Accounts Payable	812.87	783.52	877.04	847.15	700.14	455.34
Accrued Expenses	30.37	46.56	46.38	51.06	47.47	41.53
Short-Term Debt	194.67	115.14	53.84	33.95	17.84	128.81
Current Portion of Long-Term Debt	97.65	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	16.72	0.1	5.72	2.65	0.29	0.9
Current Unearned Revenue	30.96	29.39	29.51	12.8	7.89	6.94
Other Current Liabilities	79.97	87.59	122.67	113.97	186.27	181.59
Total Current Liabilities	1,263	1,160	1,310	1,139	976.06	845.85
Long-Term Debt	21.06	43.24	133.38	252.53	102.65	96.92
Long-Term Leases	8.44	9.33	10.61	33.6	27.56	0.61
Long-Term Unearned Revenue	33.15	20.42	29.99	39.35	117.67	41.72
Long-Term Deferred Tax Liabilities	4.12	3.94	8.16	36.24	46.65	-
Other Long-Term Liabilities	7.21	7.15	-	-	-	-
Total Liabilities	1,337	1,244	1,492	1,500	1,271	985.1
Common Stock	686.21	686.21	685.05	685.76	684.39	535.79
Additional Paid-In Capital	1,020	1,017	998.54	1,001	1,004	359.71
Retained Earnings	461.91	434.42	402.83	455.6	455.41	358.25
Treasury Stock	-2.94	-2.94	-1.32	-4.16	-2.1	-4.2
Comprehensive Income & Other	-1.78	-1.78	-3.72	-3.61	-3.58	-3.41
Total Common Equity	2,164	2,132	2,081	2,135	2,138	1,246
Minority Interest	15.06	12.76	9.33	6.34	8.3	4.83
Shareholders' Equity	2,179	2,145	2,091	2,141	2,146	1,251
Total Liabilities & Equity	3,516	3,389	3,582	3,642	3,417	2,236
Total Debt	321.83	264.98	372.29	397.13	164.2	257.08
Net Cash (Debt)	5.78	-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	685.37	686.98	682.79	685.27	683.39	534.74
Total Common Shares Outstanding	685.37	686.98	682.79	685.27	683.39	534.74
Working Capital	375	318.29	325.91	455.89	544.03	225.85
Book Value Per Share	3.16	3.10	3.05	3.12	3.13	2.33
Tangible Book Value	2,025	1,992	1,985	2,045	2,031	1,181
Tangible Book Value Per Share	2.95	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.