AVIT Ltd. (SHE:300264)

AVIT Ltd. 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	15.35	33.02	81.37	39.47	21.54	27.97
Cash & Short-Term Investments	15.35	33.02	81.37	39.47	21.54	27.97
Cash Growth	-72.86%	-59.42%	106.17%	83.23%	-22.98%	-19.89%
Accounts Receivable	109.27	71.42	117.38	161.61	150.84	189.13
Other Receivables	5.85	5.97	6	7.28	3.67	6.24
Receivables	115.12	77.39	123.38	168.89	154.51	195.37
Inventory	34.73	63.51	118.63	30.02	41.09	68.5
Prepaid Expenses	-	-	-	1.05	-	-
Other Current Assets	2.68	10.44	4.69	43.44	6.66	4.44
Total Current Assets	167.89	184.36	328.07	282.87	223.79	296.27
Property, Plant & Equipment	17.8	17.73	18.28	18.73	25.55	6.92
Long-Term Investments	13.31	13.7	-	-	-	-
Goodwill	4.67	4.67	7.79	12.14	23.52	54.27
Other Intangible Assets	7.64	8.24	3.59	9.35	11.9	17.01
Long-Term Accounts Receivable	11.21	5.11	7.03	17.16	15.98	16.68
Long-Term Deferred Tax Assets	-	-	0.02	0.22	0.2	0.04
Long-Term Deferred Charges	3.54	2.76	4.08	1.34	2.04	2.6
Total Assets	226.05	236.58	368.87	341.82	302.97	393.78
Accounts Payable	55.14	54.12	76.13	56.92	40.25	45.75
Accrued Expenses	2.8	3.95	9.83	12.63	7.48	6.4
Short-Term Debt	120.08	123.42	110.36	130.04	73.9	53.86
Current Portion of Leases	4.7	4.66	3.47	2.92	3.41	-
Current Income Taxes Payable	1.78	-	-	-	0.15	0.65
Current Unearned Revenue	4.41	12.62	67.76	46.25	1.56	9.84
Other Current Liabilities	1.49	4.49	3.74	11.71	12.53	28.89
Total Current Liabilities	190.41	203.26	271.29	260.47	139.27	145.38
Long-Term Leases	6.96	6.64	8.63	9.98	17.3	-
Long-Term Unearned Revenue	0.21	0.23	4.54	0.81	0.99	1.78
Long-Term Deferred Tax Liabilities	0.12	0.14	0.22	0.3	0.38	0.46
Other Long-Term Liabilities	0.75	0.65	0.49	0.41	0.13	0.37
Total Liabilities	198.45	210.91	285.17	271.98	158.08	147.99
Common Stock	430.86	430.86	430.86	413.1	413.1	413.1
Additional Paid-In Capital	169.06	169.06	169.06	103.6	101.03	96.49
Retained Earnings	-570.55	-572.49	-514.44	-350.32	-273.23	-167.83
Comprehensive Income & Other	-0.31	-0.31	-0.27	-97.67	-97.19	-97.33
Total Common Equity	29.05	27.11	85.21	68.7	143.71	244.42
Minority Interest	-1.45	-1.45	-1.51	1.15	1.18	1.37
Shareholders' Equity	27.6	25.66	83.7	69.85	144.89	245.79
Total Liabilities & Equity	226.05	236.58	368.87	341.82	302.97	393.78
Total Debt	131.74	134.72	122.45	142.94	94.62	53.86
Net Cash (Debt)	-116.38	-101.71	-41.09	-103.48	-73.08	-25.9
Net Cash Per Share	-0.27	-0.24	-0.10	-0.25	-0.18	-0.06
Filing Date Shares Outstanding	430.86	430.86	430.86	413.1	413.1	413.1
Total Common Shares Outstanding	430.86	430.86	430.86	413.1	413.1	413.1
Working Capital	-22.52	-18.9	56.78	22.4	84.52	150.89
Book Value Per Share	0.07	0.06	0.20	0.17	0.35	0.59
Tangible Book Value	16.74	14.2	73.83	47.2	108.29	173.15
Tangible Book Value Per Share	0.04	0.03	0.17	0.11	0.26	0.42
Buildings	-	2.71	2.69	3.06	2.91	2.86
Machinery	-	20.74	19.96	18.25	17.37	20.99

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