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

SHE:300314 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	550.83	483.83	345.23	571.37	390.94	336.66
Short-Term Investments	21.07	21.07	-	-	-	-
Trading Asset Securities	75	165.06	330.44	220.26	350.9	350.69
Cash & Short-Term Investments	646.9	669.96	675.67	791.63	741.84	687.35
Cash Growth	8.45%	-0.84%	-14.65%	6.71%	7.93%	1.95%
Accounts Receivable	35.58	43.98	26.42	23.82	20.04	17.79
Other Receivables	3.08	2.64	3.67	3.25	0.99	0.87
Receivables	38.66	46.62	30.09	27.08	21.03	18.66
Inventory	228.52	201.32	182.14	159.37	148.27	137.39
Other Current Assets	32.73	16.78	13.82	14.32	11.74	9.12
Total Current Assets	946.81	934.68	901.71	992.4	922.87	852.52
Property, Plant & Equipment	372.37	378.45	341.59	221.32	189.01	199.09
Long-Term Investments	84.95	99.77	80.87	78.13	60.36	74.37
Goodwill	-	-	-	0.52	2.05	2.05
Other Intangible Assets	43.47	45.58	46.43	46.6	47.72	26.59
Long-Term Deferred Tax Assets	-	2.35	2.63	0.66	1.33	1.28
Long-Term Deferred Charges	8.7	10.73	13.58	8.13	-	-
Other Long-Term Assets	61.59	20.21	23.26	26.3	29.35	-
Total Assets	1,518	1,492	1,410	1,374	1,253	1,156

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	157.34	170.87	146.74	119.21	81.39	83.93
Accrued Expenses	22.75	38.18	35.2	41.67	43.59	37.32
Current Portion of Leases	3.04	2.94	2.81	4.71	3.02	0.43
Current Income Taxes Payable	4.1	0.75	0.92	2.55	6.56	2.19
Current Unearned Revenue	29.01	29.2	35.75	19.08	31.29	26.64
Other Current Liabilities	7.69	9.88	10.95	10.22	10.77	10.85
Total Current Liabilities	223.94	251.82	232.39	197.44	176.63	161.37
Long-Term Leases	1.57	3.07	6.01	8.98	11.51	0.16
Long-Term Unearned Revenue	3.51	3.91	3.37	4.2	4.2	3.73
Long-Term Deferred Tax Liabilities	2.86	-	-	-	1.29	0.1
Total Liabilities	231.87	258.79	241.77	210.61	193.63	165.36

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
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	822.01	767.36	705.36	699.94	595.53	526.99
Comprehensive Income & Other	0.47	2.08	-0.58	-	-	-
Shareholders' Equity	1,286	1,233	1,168	1,163	1,059	990.53
Total Liabilities & Equity	1,518	1,492	1,410	1,374	1,253	1,156

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	4.6	6.01	8.82	13.69	14.53	0.59
Net Cash (Debt)	642.3	663.96	666.85	777.94	727.31	686.76
Net Cash Growth	9.05%	-0.43%	-14.28%	6.96%	5.90%	1.87%
Net Cash Per Share	2.21	2.29	2.33	2.69	2.54	2.40
Filing Date Shares Outstanding	288	288	288	288	288	288
Total Common Shares Outstanding	288	288	288	288	288	288
Working Capital	722.87	682.86	669.33	794.97	746.24	691.15
Book Value Per Share	4.47	4.28	4.06	4.04	3.68	3.44
Tangible Book Value	1,243	1,187	1,122	1,116	1,009	961.89
Tangible Book Value Per Share	4.31	4.12	3.90	3.88	3.50	3.34
Buildings	-	210.87	209.42	191	191	248.29
Machinery	-	126.79	124.02	117.75	111.09	98.29
Construction In Progress	-	221.17	171.74	53.95	8.16	1.65

Data Source: S&P Global Market Intelligence Last updated: Oct 22, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 14, 2026

Data Sources Report a data error