Ningbo David Medical Device Co., Ltd. (SHE:300314)

SHE:300314 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	391.48	345.23	571.37	390.94	336.66	224.18
Trading Asset Securities	205	330.44	220.26	350.9	350.69	450
Cash & Short-Term Investments	596.48	675.67	791.63	741.84	687.35	674.18
Cash Growth	-4.23%	-14.65%	6.71%	7.93%	1.95%	19.55%
Accounts Receivable	39.41	26.42	23.82	20.04	17.79	16.16
Other Receivables	2.69	3.67	3.25	0.99	0.87	1
Receivables	42.1	30.09	27.08	21.03	18.66	17.16
Inventory	219.84	182.14	159.37	148.27	137.39	104.41
Other Current Assets	20.83	13.82	14.32	11.74	9.12	8.73
Total Current Assets	879.26	901.71	992.4	922.87	852.52	804.48
Property, Plant & Equipment	364	341.59	221.32	189.01	199.09	214.45
Long-Term Investments	119.2	80.87	78.13	60.36	74.37	72.82
Goodwill	-	-	0.52	2.05	2.05	2.05
Other Intangible Assets	45.89	46.43	46.6	47.72	26.59	27.56
Long-Term Deferred Tax Assets	2.7	2.63	0.66	1.33	1.28	0.77
Long-Term Deferred Charges	11.59	13.58	8.13	-	-	-
Other Long-Term Assets	20.98	23.26	26.3	29.35	-	-
Total Assets	1,444	1,410	1,374	1,253	1,156	1,122
Accounts Payable	143.39	146.74	119.21	81.39	83.93	81.25
Accrued Expenses	24.86	35.2	41.67	43.59	37.32	34.8
Current Portion of Leases	2.91	2.81	4.71	3.02	0.43	-
Current Income Taxes Payable	3.56	0.92	2.55	6.56	2.19	0.92
Current Unearned Revenue	31.64	35.75	19.08	31.29	26.64	38.36
Other Current Liabilities	10.21	10.95	10.22	10.77	10.85	10.78
Total Current Liabilities	216.57	232.39	197.44	176.63	161.37	166.11
Long-Term Leases	4.6	6.01	8.98	11.51	0.16	-
Long-Term Unearned Revenue	3.85	3.37	4.2	4.2	3.73	2.51
Long-Term Deferred Tax Liabilities	-	-	-	1.29	0.1	-
Total Liabilities	225.02	241.77	210.61	193.63	165.36	168.62
Common Stock	288	288	288	288	288	288
Additional Paid-In Capital	175.53	175.53	175.53	175.53	175.53	175.53
Retained Earnings	752.92	705.36	699.94	595.53	526.99	489.99
Comprehensive Income & Other	2.14	-0.58	-	-	-	-
Shareholders' Equity	1,219	1,168	1,163	1,059	990.53	953.52
Total Liabilities & Equity	1,444	1,410	1,374	1,253	1,156	1,122
Total Debt	7.51	8.82	13.69	14.53	0.59	-
Net Cash (Debt)	588.97	666.85	777.94	727.31	686.76	674.18
Net Cash Growth	-3.84%	-14.28%	6.96%	5.90%	1.87%	19.55%
Net Cash Per Share	2.06	2.33	2.69	2.54	2.40	2.33
Filing Date Shares Outstanding	288	288	288	288	288	288
Total Common Shares Outstanding	288	288	288	288	288	288
Working Capital	662.69	669.33	794.97	746.24	691.15	638.37
Book Value Per Share	4.23	4.06	4.04	3.68	3.44	3.31
Tangible Book Value	1,173	1,122	1,116	1,009	961.89	923.91
Tangible Book Value Per Share	4.07	3.90	3.88	3.50	3.34	3.21
Buildings	-	209.42	191	191	248.29	248.13
Machinery	-	124.02	117.75	111.09	98.29	94.43
Construction In Progress	-	171.74	53.95	8.16	1.65	1.27

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