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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	108.81	76.5	115.34	56.79	79.17	26.95
Cash & Short-Term Investments	108.81	76.5	115.34	56.79	79.17	26.95
Cash Growth	116.44%	-33.67%	103.09%	-28.27%	193.78%	39.23%
Accounts Receivable	521.26	509.44	474.31	425.02	407.72	324.37
Other Receivables	21.41	19.44	22.05	20.01	21.89	15.16
Receivables	542.67	528.88	496.37	445.03	429.6	339.53
Inventory	149.85	155.81	150.71	117.72	131.64	75.17
Other Current Assets	10.81	17.34	26.26	38.5	16.33	8.44
Total Current Assets	812.13	778.53	788.68	658.04	656.74	450.09
Property, Plant & Equipment	175.44	179.08	183.82	189.9	167.5	208.7
Long-Term Investments	153.05	154.22	143.26	136.08	129.9	108.61
Other Intangible Assets	36.61	38.19	26.97	27.82	28.7	29.58
Long-Term Accounts Receivable	8.3	-	-	-	-	-
Long-Term Deferred Tax Assets	15.96	16.38	20.36	20.93	23.21	26.99
Other Long-Term Assets	180.58	181.67	174.5	180.12	149.14	47.51
Total Assets	1,382	1,348	1,338	1,213	1,155	871.48
Accounts Payable	165.77	178.96	174.01	191.85	165.08	79.23
Accrued Expenses	28.36	36.47	32.48	27.15	22.69	18.58
Short-Term Debt	30	20	71	116.2	82.5	75
Current Portion of Long-Term Debt	76.52	42	20.4	2	2	2
Current Portion of Leases	0.76	0.44	0.76	0.9	3.46	11.68
Current Income Taxes Payable	0.41	0.41	0.33	0.29	0.35	0.02
Current Unearned Revenue	44.64	45.52	38.85	22.45	21.26	17.42
Other Current Liabilities	39.57	56.77	54.34	59.68	112.69	101.3
Total Current Liabilities	386.03	380.56	392.16	420.53	410.02	305.22
Long-Term Debt	63.73	71.5	99.9	15	17	19
Long-Term Leases	0.14	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	0.12	0.16	0.2	-	-	-
Other Long-Term Liabilities	0.17	0.07	-	-	-	-
Total Liabilities	451.37	454.08	492.9	436.16	430.09	330.8
Common Stock	307.67	304.69	302.27	188.17	188.22	169.23
Additional Paid-In Capital	348.89	334.96	310.74	404.19	393.13	257.79
Retained Earnings	299.27	279.61	230.92	191.92	159.27	134.75
Treasury Stock	-25.5	-25.5	-	-8	-16.35	-22.5
Total Common Equity	930.33	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	930.69	894	844.69	776.74	725.09	540.68
Total Liabilities & Equity	1,382	1,348	1,338	1,213	1,155	871.48
Total Debt	171.15	134.53	192.38	134.1	104.96	110.86
Net Cash (Debt)	-62.34	-58.03	-77.05	-77.3	-25.79	-83.91
Net Cash Per Share	-0.20	-0.19	-0.25	-0.25	-0.09	-0.32
Filing Date Shares Outstanding	304.99	302.48	302.27	301.07	301.15	301.15
Total Common Shares Outstanding	304.99	302.01	302.27	301.07	301.15	270.77
Working Capital	426.1	397.96	396.51	237.51	246.72	144.87
Book Value Per Share	3.05	2.96	2.79	2.58	2.40	1.99
Tangible Book Value	893.72	855.58	816.97	748.45	695.56	509.69
Tangible Book Value Per Share	2.93	2.83	2.70	2.49	2.31	1.88
Buildings	-	183.12	193.02	193.02	165.62	85.75
Machinery	-0.2	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.