DongHua Testing Technology Co. , Ltd. (SHE:300354)

SHE:300354 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	46.74	63.23	75.41	121.36	120.19	119.12
Cash & Short-Term Investments	46.74	63.23	75.41	121.36	120.19	119.12
Cash Growth	234.76%	-16.15%	-37.87%	0.98%	0.89%	5.53%
Accounts Receivable	459.16	372.47	273.41	241.72	120.09	94.25
Other Receivables	21.8	27.74	26.12	33.42	17.35	10.16
Receivables	480.96	400.21	299.53	275.14	137.44	104.41
Inventory	188.16	182.84	169.66	136.82	132.78	106.09
Prepaid Expenses	-	5.25	7.87	-	-	-
Other Current Assets	14.59	18.08	11.76	13.67	10.07	8.02
Total Current Assets	730.46	669.61	564.24	547	400.47	337.64
Property, Plant & Equipment	137.49	138.81	131.93	115.25	115.8	113.38
Other Intangible Assets	14.01	14.25	15.53	16.31	16.26	15.64
Long-Term Deferred Tax Assets	8.93	8.77	8.19	8.78	6.03	6.98
Long-Term Deferred Charges	3.15	2.9	2.88	0.74	1.41	3.25
Other Long-Term Assets	13.78	9.46	12.5	4.22	5.31	9.96
Total Assets	907.82	843.8	735.27	692.31	545.29	486.84
Accounts Payable	27.85	21.77	10.53	13.15	8.18	10.63
Accrued Expenses	28.57	20.49	22.09	43.91	20.34	19.54
Short-Term Debt	20.2	-	-	-	-	-
Current Portion of Leases	-	0.72	0.22	0.17	-	-
Current Income Taxes Payable	-	11.47	4.41	18.7	5.02	6.43
Current Unearned Revenue	17.34	16.26	17.73	8.96	9.62	12.66
Other Current Liabilities	5.89	9.47	8.33	4.92	3.42	3.7
Total Current Liabilities	99.84	80.18	63.3	89.81	46.58	52.95
Long-Term Leases	0.24	0.89	0.49	0.68	-	-
Long-Term Unearned Revenue	7.31	6.11	5.29	2.04	4.03	6.41
Total Liabilities	107.4	87.18	69.07	92.52	50.61	59.36
Common Stock	138.32	138.32	138.32	138.32	138.32	138.32
Additional Paid-In Capital	103.81	111.11	114.83	113.72	106.19	103.81
Retained Earnings	567.24	515.26	411.04	347.75	250.17	185.35
Treasury Stock	-11.3	-11.3	-	-	-	-
Total Common Equity	798.07	753.39	664.19	599.79	494.68	427.48
Minority Interest	2.35	3.23	2	-	-	-
Shareholders' Equity	800.42	756.62	666.19	599.79	494.68	427.48
Total Liabilities & Equity	907.82	843.8	735.27	692.31	545.29	486.84
Total Debt	20.44	1.61	0.71	0.85	-	-
Net Cash (Debt)	26.29	61.62	74.7	120.52	120.19	119.12
Net Cash Growth	-	-17.50%	-38.02%	0.28%	0.89%	5.53%
Net Cash Per Share	0.19	0.44	0.54	0.87	0.87	0.85
Filing Date Shares Outstanding	140.25	138.02	138.32	138.32	138.32	138.32
Total Common Shares Outstanding	140.25	138.02	138.32	138.32	138.32	138.32
Working Capital	630.61	589.42	500.94	457.19	353.89	284.69
Book Value Per Share	5.69	5.46	4.80	4.34	3.58	3.09
Tangible Book Value	784.06	739.14	648.66	583.48	478.42	411.84
Tangible Book Value Per Share	5.59	5.36	4.69	4.22	3.46	2.98
Buildings	-	150.38	139.52	137.44	124.14	117.99
Machinery	-	63.65	59.7	52.92	52.79	51.13
Construction In Progress	-	13	13.49	0.18	0.92	-

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