Shanghai Guao Electronic Technology Co., Ltd. (SHE:300551)

SHE:300551 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	147.9	201.91	327.15	657.27	267.06	344.95
Trading Asset Securities	0.5	1.32	49.9	83.83	17.2	-
Cash & Short-Term Investments	148.4	203.23	377.05	741.1	284.26	344.95
Cash Growth	-16.83%	-46.10%	-49.12%	160.71%	-17.59%	-7.60%
Accounts Receivable	47.23	38.76	131.64	98.24	112.47	129.93
Other Receivables	30.9	27.2	84.16	41.17	39.09	7.54
Receivables	78.12	65.95	215.8	139.41	151.56	137.47
Inventory	93.44	106.71	145.66	133.44	150.14	148.7
Prepaid Expenses	-	-	-	-	0.58	0.07
Other Current Assets	3.13	3.75	87.55	60.15	28.51	13.75
Total Current Assets	323.08	379.64	826.06	1,074	615.05	644.94
Property, Plant & Equipment	26.48	54.84	128.28	170.22	128.39	103.92
Long-Term Investments	160.51	256.49	292.87	26.51	13.8	22.27
Goodwill	9.55	9.55	148.73	197.02	197.02	9.55
Other Intangible Assets	15.49	22.7	85.57	84.55	84.44	42.55
Long-Term Accounts Receivable	-	0.25	1	-	0.11	-
Long-Term Deferred Tax Assets	0.14	0.16	18.35	24.94	6.84	10.81
Long-Term Deferred Charges	-	0.18	20.02	4.91	1.98	3.56
Other Long-Term Assets	24.61	-	0	25.07	1.77	0.2
Total Assets	559.87	723.81	1,521	1,607	1,049	837.8
Accounts Payable	47.39	43.83	59.2	66.37	51.81	95.97
Accrued Expenses	8.92	14.65	29.2	34.5	24.07	13.96
Short-Term Debt	-	-	5	-	20	-
Current Portion of Long-Term Debt	13.49	11.11	14	-	-	-
Current Portion of Leases	-	1.09	18.62	15.94	9.38	-
Current Income Taxes Payable	1.86	0.67	0.57	0	0.47	1.91
Current Unearned Revenue	7.61	11.78	156.28	144.62	106.49	10.3
Other Current Liabilities	7.83	9.42	154.22	104.36	109.32	19.12
Total Current Liabilities	87.1	92.54	437.09	365.79	321.54	141.26
Long-Term Leases	1.1	0.29	45.4	67.84	24.22	-
Long-Term Unearned Revenue	1.73	2.01	2.97	5.87	5.65	6.94
Long-Term Deferred Tax Liabilities	3.34	6.36	34.42	40.46	16.9	7.52
Other Long-Term Liabilities	22.41	18.99	16.84	38.34	37.14	49.81
Total Liabilities	115.69	120.2	536.72	518.3	405.45	205.53
Common Stock	340.06	345.75	345.75	345.75	304.05	202.75
Additional Paid-In Capital	452.1	486.4	477.64	535.24	30.55	134.61
Retained Earnings	-354.45	-190.19	161.01	241.92	307.19	295.8
Treasury Stock	-	-51.33	-51.33	-51.33	-5.14	-10.75
Comprehensive Income & Other	-0	-0	-0	-0	-0	0
Total Common Equity	437.71	590.63	933.07	1,072	636.66	622.41
Minority Interest	6.46	12.98	51.1	17.45	7.29	9.86
Shareholders' Equity	444.17	603.61	984.17	1,089	643.95	632.27
Total Liabilities & Equity	559.87	723.81	1,521	1,607	1,049	837.8
Total Debt	14.59	12.49	83.02	83.78	53.61	-
Net Cash (Debt)	133.8	190.74	294.03	657.32	230.65	344.95
Net Cash Growth	13.07%	-35.13%	-55.27%	184.98%	-33.13%	0.48%
Net Cash Per Share	0.39	0.55	0.87	1.91	0.75	1.15
Filing Date Shares Outstanding	340.06	340.06	340.06	340.06	347.83	304.13
Total Common Shares Outstanding	340.06	340.06	340.06	340.06	304.05	304.13
Working Capital	235.98	287.1	388.97	708.32	293.51	503.68
Book Value Per Share	1.29	1.74	2.74	3.15	2.09	2.05
Tangible Book Value	412.67	558.38	698.77	790.01	355.2	570.31
Tangible Book Value Per Share	1.21	1.64	2.05	2.32	1.17	1.88
Buildings	-	79.07	78.66	78.66	78.66	78.66
Machinery	-	90.27	103.15	97.89	93.23	85.79
Construction In Progress	-	-	-	7.38	2.53	5.71

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.