Chongqing Mas Sci.&Tech.Co.,Ltd. (SHE:300275)

SHE:300275 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	65.27	76.5	115.34	56.79	79.17	26.95
Cash & Short-Term Investments	65.27	76.5	115.34	56.79	79.17	26.95
Cash Growth	26.19%	-33.67%	103.09%	-28.27%	193.78%	39.23%
Accounts Receivable	503.94	509.44	474.31	425.02	407.72	324.37
Other Receivables	11.99	19.44	22.05	20.01	21.89	15.16
Receivables	515.93	528.88	496.37	445.03	429.6	339.53
Inventory	165.26	155.81	150.71	117.72	131.64	75.17
Other Current Assets	23.78	17.34	26.26	38.5	16.33	8.44
Total Current Assets	770.24	778.53	788.68	658.04	656.74	450.09
Property, Plant & Equipment	177.01	179.08	183.82	189.9	167.5	208.7
Long-Term Investments	152.9	154.22	143.26	136.08	129.9	108.61
Other Intangible Assets	37.41	38.19	26.97	27.82	28.7	29.58
Long-Term Deferred Tax Assets	15.69	16.38	20.36	20.93	23.21	26.99
Other Long-Term Assets	180.15	181.67	174.5	180.12	149.14	47.51
Total Assets	1,333	1,348	1,338	1,213	1,155	871.48
Accounts Payable	177.62	178.96	174.01	191.85	165.08	79.23
Accrued Expenses	10.07	36.47	32.48	27.15	22.69	18.58
Short-Term Debt	20	20	71	116.2	82.5	75
Current Portion of Long-Term Debt	57.61	42	20.4	2	2	2
Current Portion of Leases	-	0.44	0.76	0.9	3.46	11.68
Current Income Taxes Payable	6.19	0.41	0.33	0.29	0.35	0.02
Current Unearned Revenue	44.38	45.52	38.85	22.45	21.26	17.42
Other Current Liabilities	38.44	56.77	54.34	59.68	112.69	101.3
Total Current Liabilities	354.31	380.56	392.16	420.53	410.02	305.22
Long-Term Debt	66.5	71.5	99.9	15	17	19
Long-Term Leases	0.28	0.59	0.32	-	-	3.18
Long-Term Unearned Revenue	1.19	1.19	0.32	0.63	3.08	3.39
Long-Term Deferred Tax Liabilities	0.14	0.16	0.2	-	-	-
Other Long-Term Liabilities	0.11	0.07	-	-	-	-
Total Liabilities	422.53	454.08	492.9	436.16	430.09	330.8
Common Stock	305.16	304.69	302.27	188.17	188.22	169.23
Additional Paid-In Capital	338.34	334.96	310.74	404.19	393.13	257.79
Retained Earnings	292.5	279.61	230.92	191.92	159.27	134.75
Treasury Stock	-25.5	-25.5	-	-8	-16.35	-22.5
Total Common Equity	910.5	893.77	843.93	776.27	724.27	539.27
Minority Interest	0.37	0.23	0.75	0.46	0.82	1.41
Shareholders' Equity	910.87	894	844.69	776.74	725.09	540.68
Total Liabilities & Equity	1,333	1,348	1,338	1,213	1,155	871.48
Total Debt	144.39	134.53	192.38	134.1	104.96	110.86
Net Cash (Debt)	-79.12	-58.03	-77.05	-77.3	-25.79	-83.91
Net Cash Per Share	-0.26	-0.19	-0.25	-0.25	-0.09	-0.32
Filing Date Shares Outstanding	302.48	302.48	302.27	301.07	301.15	301.15
Total Common Shares Outstanding	302.48	302.01	302.27	301.07	301.15	270.77
Working Capital	415.93	397.96	396.51	237.51	246.72	144.87
Book Value Per Share	3.01	2.96	2.79	2.58	2.40	1.99
Tangible Book Value	873.09	855.58	816.97	748.45	695.56	509.69
Tangible Book Value Per Share	2.89	2.83	2.70	2.49	2.31	1.88
Buildings	-	183.12	193.02	193.02	165.62	85.75
Machinery	-	74.83	53.41	74.88	74.28	73.73
Construction In Progress	-	-	17.72	10.96	7.6	121.42

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