DongHua Testing Technology Co. , Ltd. (SHE:300354)
China · Delayed Price · Currency is CNY 28.98
+0.13 (0.45%)
Oct 28, 2026, 3:04 PM CST
SHE:300354 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 187.8 | 164.76 | 63.23 | 75.41 | 121.36 | 120.19 |
Trading Asset Securities | - | 50 | - | - | - | - |
Cash & Short-Term Investments | 187.8 | 214.76 | 63.23 | 75.41 | 121.36 | 120.19 |
Cash Growth | 151.86% | 239.63% | -16.15% | -37.87% | 0.98% | 0.89% |
Accounts Receivable | 388.12 | 357.01 | 372.47 | 273.41 | 241.72 | 120.09 |
Other Receivables | 18.26 | 27.11 | 27.74 | 26.12 | 33.42 | 17.35 |
Receivables | 406.38 | 384.12 | 400.21 | 299.53 | 275.14 | 137.44 |
Inventory | 176.34 | 179.13 | 182.84 | 169.66 | 136.82 | 132.78 |
Prepaid Expenses | - | 3.11 | 5.25 | 7.87 | - | - |
Other Current Assets | 23.77 | 14.57 | 18.08 | 11.76 | 13.67 | 10.07 |
Total Current Assets | 794.29 | 795.68 | 669.61 | 564.24 | 547 | 400.47 |
Property, Plant & Equipment | 143.19 | 139.44 | 138.81 | 131.93 | 115.25 | 115.8 |
Other Intangible Assets | 14.39 | 13.6 | 14.25 | 15.53 | 16.31 | 16.26 |
Long-Term Deferred Tax Assets | 7.52 | 7.54 | 8.77 | 8.19 | 8.78 | 6.03 |
Long-Term Deferred Charges | 4.65 | 3.36 | 2.9 | 2.88 | 0.74 | 1.41 |
Other Long-Term Assets | 9.16 | 13.01 | 9.46 | 12.5 | 4.22 | 5.31 |
Total Assets | 973.19 | 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 26.57 | 32.62 | 21.77 | 10.53 | 13.15 | 8.18 |
Accrued Expenses | 17.25 | 24.16 | 20.49 | 22.09 | 43.91 | 20.34 |
Current Portion of Leases | 0.12 | 0.2 | 0.72 | 0.22 | 0.17 | - |
Current Income Taxes Payable | 8.36 | 8.85 | 11.47 | 4.41 | 18.7 | 5.02 |
Current Unearned Revenue | 19.91 | 31.06 | 16.26 | 17.73 | 8.96 | 9.62 |
Other Current Liabilities | 8.79 | 10.21 | 9.47 | 8.33 | 4.92 | 3.42 |
Total Current Liabilities | 80.99 | 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 | 4.7 | 4.5 | 6.11 | 5.29 | 2.04 | 4.03 |
Total Liabilities | 85.7 | 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
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 |
Retained Earnings | 654.43 | 627.78 | 515.26 | 411.04 | 347.75 | 250.17 |
Treasury Stock | -11.3 | -11.3 | -11.3 | - | - | - |
Comprehensive Income & Other | 103.81 | - | - | - | - | - |
Total Common Equity | 885.26 | 858.61 | 753.39 | 664.19 | 599.79 | 494.68 |
Minority Interest | 2.23 | 2.31 | 3.23 | 2 | - | - |
Shareholders' Equity | 887.5 | 860.91 | 756.62 | 666.19 | 599.79 | 494.68 |
Total Liabilities & Equity | 973.19 | 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 0.12 | 0.29 | 1.61 | 0.71 | 0.85 | - |
Net Cash (Debt) | 187.69 | 214.47 | 61.62 | 74.7 | 120.52 | 120.19 |
Net Cash Growth | 243.91% | 248.03% | -17.50% | -38.02% | 0.28% | 0.89% |
Net Cash Per Share | 1.35 | 1.55 | 0.44 | 0.54 | 0.87 | 0.87 |
Filing Date Shares Outstanding | 138.02 | 138.02 | 138.02 | 138.32 | 138.32 | 138.32 |
Total Common Shares Outstanding | 138.02 | 138.02 | 138.02 | 138.32 | 138.32 | 138.32 |
Working Capital | 713.3 | 688.56 | 589.42 | 500.94 | 457.19 | 353.89 |
Book Value Per Share | 6.41 | 6.22 | 5.46 | 4.80 | 4.34 | 3.58 |
Tangible Book Value | 870.88 | 845.01 | 739.14 | 648.66 | 583.48 | 478.42 |
Tangible Book Value Per Share | 6.31 | 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 |