Shenzhen Emperor Technology Co., Ltd. (SHE:300546)

SHE:300546 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	311.4	480.91	359.49	351.33	370.82	398.5
Short-Term Investments	-	32.78	-	-	-	-
Trading Asset Securities	200.74	120	280	310	-	2.61
Cash & Short-Term Investments	512.14	633.68	639.49	661.33	370.82	401.11
Cash Growth	-15.17%	-0.91%	-3.30%	78.34%	-7.55%	-19.76%
Accounts Receivable	211.31	222.87	169.79	197.04	282.74	261.48
Other Receivables	13.47	15.21	12.44	18.08	11.24	13.76
Receivables	224.78	238.08	182.23	215.13	293.98	275.24
Inventory	191.47	179.32	167.2	191.12	151.62	128.97
Prepaid Expenses	-	1.97	1.8	1.8	1.43	2.12
Other Current Assets	119.33	22.09	23.56	39.73	37.68	23.19
Total Current Assets	1,048	1,075	1,014	1,109	855.53	830.64
Property, Plant & Equipment	125.26	127.12	140.97	161.67	137.41	140.54
Long-Term Investments	0.09	0.19	3.14	4.43	29.66	36.19
Goodwill	-	-	-	-	-	1.95
Other Intangible Assets	32.14	33.62	39.9	18.91	19.39	20.34
Long-Term Deferred Tax Assets	18.3	17.93	10.92	10.17	8.31	7.21
Long-Term Deferred Charges	5.16	4.67	2.47	2.94	0.34	1.61
Other Long-Term Assets	82.69	82.57	60.89	56.5	0.49	0.81
Total Assets	1,311	1,341	1,273	1,364	1,051	1,039
Accounts Payable	69.28	97.75	62.61	107.07	71.42	61.02
Accrued Expenses	40.44	50.11	39.33	37.49	25.34	25.06
Short-Term Debt	17.75	10	-	-	-	-
Current Portion of Leases	1.37	3.28	9.02	8.2	3.72	-
Current Income Taxes Payable	2.33	1.23	0.04	0	0.13	0.11
Current Unearned Revenue	51.26	39.84	55.08	57.21	30.05	30.64
Other Current Liabilities	28.72	30.15	30.23	36.85	51.57	66.31
Total Current Liabilities	211.15	232.36	196.31	246.82	182.23	183.14
Long-Term Leases	3.77	3.08	7.73	17.76	4.28	-
Long-Term Unearned Revenue	8.44	8.75	6.89	9.65	6.5	8.08
Long-Term Deferred Tax Liabilities	-	-	-	-	0.41	-
Total Liabilities	223.36	244.19	210.93	274.24	193.42	191.22
Common Stock	185.52	185.52	185.52	142.71	135.81	136.61
Additional Paid-In Capital	364.43	363.29	356.9	399.71	211.51	219.74
Retained Earnings	537.85	548.33	519.18	547.01	510.08	499.18
Treasury Stock	-	-	-	-	-	-10
Comprehensive Income & Other	0.18	-0.15	0.04	0.05	0.06	0.06
Total Common Equity	1,088	1,097	1,062	1,089	857.47	845.59
Minority Interest	0.01	0.05	-	-	0.24	2.48
Shareholders' Equity	1,088	1,097	1,062	1,089	857.71	848.07
Total Liabilities & Equity	1,311	1,341	1,273	1,364	1,051	1,039
Total Debt	22.89	16.37	16.76	25.96	8	-
Net Cash (Debt)	489.26	617.32	622.73	635.36	362.82	401.11
Net Cash Growth	-16.96%	-0.87%	-1.99%	75.12%	-9.55%	-19.76%
Net Cash Per Share	2.89	3.39	3.44	3.45	2.05	2.22
Filing Date Shares Outstanding	185.52	185.52	185.52	185.52	176.56	177.59
Total Common Shares Outstanding	185.52	185.52	185.52	185.52	176.56	177.59
Working Capital	836.58	842.79	817.98	862.28	673.3	647.5
Book Value Per Share	5.86	5.91	5.72	5.87	4.86	4.76
Tangible Book Value	1,056	1,063	1,022	1,071	838.08	823.3
Tangible Book Value Per Share	5.69	5.73	5.51	5.77	4.75	4.64
Buildings	-	122.4	124.06	123.6	118.86	118.73
Machinery	-	72.55	65.32	63.04	46.43	46.3
Construction In Progress	-	-	-	2.12	2.12	2.12

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