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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	18.95	63.23	75.41	121.36	120.19	119.12
Cash & Short-Term Investments	18.95	63.23	75.41	121.36	120.19	119.12
Cash Growth	-13.27%	-16.15%	-37.87%	0.98%	0.89%	5.53%
Accounts Receivable	430.69	372.47	273.41	241.72	120.09	94.25
Other Receivables	33.83	27.74	26.12	33.42	17.35	10.16
Receivables	464.52	400.21	299.53	275.14	137.44	104.41
Inventory	186.84	182.84	169.66	136.82	132.78	106.09
Prepaid Expenses	-	-	7.87	-	-	-
Other Current Assets	32.76	23.33	11.76	13.67	10.07	8.02
Total Current Assets	703.07	669.61	564.24	547	400.47	337.64
Property, Plant & Equipment	140.74	138.81	131.93	115.25	115.8	113.38
Other Intangible Assets	13.9	14.25	15.53	16.31	16.26	15.64
Long-Term Deferred Tax Assets	8.74	8.77	8.19	8.78	6.03	6.98
Long-Term Deferred Charges	2.77	2.9	2.88	0.74	1.41	3.25
Other Long-Term Assets	11.78	9.46	12.5	4.22	5.31	9.96
Total Assets	880.99	843.8	735.27	692.31	545.29	486.84
Accounts Payable	19.52	21.77	10.53	13.15	8.18	10.63
Accrued Expenses	9.79	17.75	22.09	43.91	20.34	19.54
Current Portion of Long-Term Debt	0.68	0.72	-	-	-	-
Current Portion of Leases	-	-	0.22	0.17	-	-
Current Income Taxes Payable	4.27	14.35	4.41	18.7	5.02	6.43
Current Unearned Revenue	42.25	16.26	17.73	8.96	9.62	12.66
Other Current Liabilities	12.04	9.33	8.33	4.92	3.42	3.7
Total Current Liabilities	88.56	80.18	63.3	89.81	46.58	52.95
Long-Term Leases	0.86	0.89	0.49	0.68	-	-
Long-Term Unearned Revenue	6.38	6.11	5.29	2.04	4.03	6.41
Total Liabilities	95.8	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	111.11	111.11	114.83	113.72	106.19	103.81
Retained Earnings	544.14	515.26	411.04	347.75	250.17	185.35
Treasury Stock	-11.3	-11.3	-	-	-	-
Total Common Equity	782.27	753.39	664.19	599.79	494.68	427.48
Minority Interest	2.92	3.23	2	-	-	-
Shareholders' Equity	785.19	756.62	666.19	599.79	494.68	427.48
Total Liabilities & Equity	880.99	843.8	735.27	692.31	545.29	486.84
Total Debt	1.55	1.61	0.71	0.85	-	-
Net Cash (Debt)	17.4	61.62	74.7	120.52	120.19	119.12
Net Cash Growth	-17.84%	-17.50%	-38.02%	0.28%	0.89%	5.53%
Net Cash Per Share	0.13	0.44	0.54	0.87	0.87	0.85
Filing Date Shares Outstanding	137.52	139.08	138.32	138.32	138.32	138.32
Total Common Shares Outstanding	137.52	139.08	138.32	138.32	138.32	138.32
Working Capital	614.51	589.42	500.94	457.19	353.89	284.69
Book Value Per Share	5.69	5.42	4.80	4.34	3.58	3.09
Tangible Book Value	768.37	739.14	648.66	583.48	478.42	411.84
Tangible Book Value Per Share	5.59	5.31	4.69	4.22	3.46	2.98
Buildings	-	-	139.52	137.44	124.14	117.99
Machinery	-	-	59.7	52.92	52.79	51.13
Construction In Progress	-	-	13.49	0.18	0.92	-

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