Shenzhen FRD Science & Technology Co., Ltd. (SHE:300602)

SHE:300602 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	1,079	1,181	1,254	594.59	685.49	1,012
Trading Asset Securities	49.68	-	-	-	6.1	-
Cash & Short-Term Investments	1,129	1,181	1,254	594.59	691.59	1,012
Cash Growth	-17.90%	-5.79%	110.90%	-14.03%	-31.64%	227.36%
Accounts Receivable	2,932	2,495	2,056	1,729	1,374	1,032
Other Receivables	34.2	25.72	87.66	39.35	31.59	33.48
Receivables	2,966	2,521	2,144	1,768	1,405	1,066
Inventory	1,137	938.51	808.58	836.47	811.15	544.83
Prepaid Expenses	-	1.79	0.59	2.92	2.4	-
Other Current Assets	36.45	21.34	22.37	53.93	106.68	48.01
Total Current Assets	5,268	4,664	4,230	3,256	3,017	2,670
Property, Plant & Equipment	2,674	2,392	2,171	2,069	1,653	1,284
Long-Term Investments	5	6.07	117.42	109.31	60	25.34
Goodwill	132.68	96.98	101.26	103.95	103.95	138.01
Other Intangible Assets	323.93	334.23	341.85	330.5	328.29	288.52
Long-Term Accounts Receivable	35.76	25.17	-	-	-	-
Long-Term Deferred Tax Assets	127.97	117.63	151.42	141.1	71.48	40.92
Long-Term Deferred Charges	193.4	196.4	248.55	219.13	191.96	128.94
Other Long-Term Assets	43.72	28.31	21.69	56.82	103.59	112.13
Total Assets	8,805	7,861	7,383	6,285	5,529	4,689
Accounts Payable	2,544	1,956	1,619	1,296	1,343	991.46
Accrued Expenses	110.25	144.38	105.31	85.97	76	72.04
Short-Term Debt	773.11	669.93	490.75	1,197	851	484.51
Current Portion of Long-Term Debt	157.49	173.48	339.9	99.95	14.4	-
Current Portion of Leases	-	32.59	47.76	42.1	43.36	-
Current Income Taxes Payable	39.05	22.24	19	7.4	10.95	6.91
Current Unearned Revenue	11.34	11.77	12.82	8.47	7.04	10.32
Other Current Liabilities	249.41	142.8	124.41	130.81	62.77	48.09
Total Current Liabilities	3,885	3,153	2,759	2,867	2,409	1,613
Long-Term Debt	489.92	409.35	442.76	388.56	110.02	76.15
Long-Term Leases	14.95	22.77	29.95	38.72	56.07	-
Long-Term Unearned Revenue	217.02	231.61	260.06	250.5	266.17	271.15
Long-Term Deferred Tax Liabilities	63.94	61.27	82.61	88.38	54.39	41.21
Other Long-Term Liabilities	13.47	-	-	0.05	0.14	0.04
Total Liabilities	4,684	3,878	3,574	3,634	2,896	2,002
Common Stock	581.86	580.01	578.05	507.94	507.94	506.46
Additional Paid-In Capital	1,483	1,727	1,717	745.29	733.93	741.6
Retained Earnings	1,906	1,597	1,427	1,284	1,193	1,189
Treasury Stock	-	-5.17	-10.33	-17.22	-17.22	-14.55
Comprehensive Income & Other	-1.81	-1.16	18.27	32.98	32.99	3.62
Total Common Equity	3,970	3,898	3,729	2,553	2,451	2,426
Minority Interest	151.29	84.64	79.12	98.26	182.67	261.03
Shareholders' Equity	4,121	3,983	3,809	2,652	2,634	2,687
Total Liabilities & Equity	8,805	7,861	7,383	6,285	5,529	4,689
Total Debt	1,435	1,308	1,351	1,766	1,075	560.66
Net Cash (Debt)	-306.77	-126.72	-97.11	-1,172	-383.25	451.02
Net Cash Per Share	-0.53	-0.22	-0.18	-2.31	-0.76	0.91
Filing Date Shares Outstanding	581.86	580.01	578.05	507.94	507.94	506.46
Total Common Shares Outstanding	581.86	580.01	578.05	507.94	507.94	506.46
Working Capital	1,383	1,510	1,471	388.29	608.17	1,057
Book Value Per Share	6.82	6.72	6.45	5.03	4.83	4.79
Tangible Book Value	3,513	3,467	3,286	2,119	2,019	1,999
Tangible Book Value Per Share	6.04	5.98	5.69	4.17	3.97	3.95
Buildings	-	870.49	862.68	713.73	665.8	250.61
Machinery	-	1,658	1,568	1,396	1,184	908.58
Construction In Progress	-	627.08	343.65	433.61	154.92	481.22

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