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

SHE:300354 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	137.47	164.76	63.23	75.41	121.36	120.19
Trading Asset Securities	25	50	-	-	-	-
Cash & Short-Term Investments	162.47	214.76	63.23	75.41	121.36	120.19
Cash Growth	247.61%	239.63%	-16.15%	-37.87%	0.98%	0.89%
Accounts Receivable	382.11	357.01	372.47	273.41	241.72	120.09
Other Receivables	23.66	27.11	27.74	26.12	33.42	17.35
Receivables	405.77	384.12	400.21	299.53	275.14	137.44
Inventory	192.71	179.13	182.84	169.66	136.82	132.78
Prepaid Expenses	-	3.11	5.25	7.87	-	-
Other Current Assets	24.76	14.57	18.08	11.76	13.67	10.07
Total Current Assets	785.71	795.68	669.61	564.24	547	400.47
Property, Plant & Equipment	138.58	139.44	138.81	131.93	115.25	115.8
Other Intangible Assets	13.22	13.6	14.25	15.53	16.31	16.26
Long-Term Deferred Tax Assets	8.11	7.54	8.77	8.19	8.78	6.03
Long-Term Deferred Charges	4.96	3.36	2.9	2.88	0.74	1.41
Other Long-Term Assets	13.54	13.01	9.46	12.5	4.22	5.31
Total Assets	964.12	972.62	843.8	735.27	692.31	545.29

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	33.15	32.62	21.77	10.53	13.15	8.18
Accrued Expenses	12.63	24.16	20.49	22.09	43.91	20.34
Current Portion of Long-Term Debt	0.17	-	-	-	-	-
Current Portion of Leases	-	0.2	0.72	0.22	0.17	-
Current Income Taxes Payable	5.6	8.85	11.47	4.41	18.7	5.02
Current Unearned Revenue	25.63	31.06	16.26	17.73	8.96	9.62
Other Current Liabilities	10.37	10.21	9.47	8.33	4.92	3.42
Total Current Liabilities	87.55	107.12	80.18	63.3	89.81	46.58
Long-Term Leases	-	0.09	0.89	0.49	0.68	-
Long-Term Unearned Revenue	4.45	4.5	6.11	5.29	2.04	4.03
Total Liabilities	92	111.71	87.18	69.07	92.52	50.61

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	138.32	138.32	138.32	138.32	138.32	138.32
Additional Paid-In Capital	103.81	103.81	111.11	114.83	113.72	106.19
Retained Earnings	639.03	627.78	515.26	411.04	347.75	250.17
Treasury Stock	-11.3	-11.3	-11.3	-	-	-
Total Common Equity	869.86	858.61	753.39	664.19	599.79	494.68
Minority Interest	2.25	2.31	3.23	2	-	-
Shareholders' Equity	872.12	860.91	756.62	666.19	599.79	494.68
Total Liabilities & Equity	964.12	972.62	843.8	735.27	692.31	545.29

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	0.17	0.29	1.61	0.71	0.85	-
Net Cash (Debt)	162.3	214.47	61.62	74.7	120.52	120.19
Net Cash Growth	522.04%	248.03%	-17.50%	-38.02%	0.28%	0.89%
Net Cash Per Share	1.17	1.55	0.44	0.54	0.87	0.87
Filing Date Shares Outstanding	139.69	138.02	138.02	138.32	138.32	138.32
Total Common Shares Outstanding	139.69	138.02	138.02	138.32	138.32	138.32
Working Capital	698.16	688.56	589.42	500.94	457.19	353.89
Book Value Per Share	6.23	6.22	5.46	4.80	4.34	3.58
Tangible Book Value	856.64	845.01	739.14	648.66	583.48	478.42
Tangible Book Value Per Share	6.13	6.12	5.36	4.69	4.22	3.46
Buildings	-	155.67	150.38	139.52	137.44	124.14
Machinery	-	65.51	63.65	59.7	52.92	52.79
Construction In Progress	-	14.09	13	13.49	0.18	0.92

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 24, 2026

Data Sources Report a data error