Guangdong Topstar Technology Co., Ltd. (SHE:300607)

SHE:300607 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	1,161	822.13	1,247	1,057	1,322	1,514
Trading Asset Securities	277.34	337.78	297.86	309.2	511.75	201.35
Cash & Short-Term Investments	1,439	1,160	1,545	1,366	1,833	1,715
Cash Growth	-9.73%	-24.92%	13.10%	-25.50%	6.89%	55.40%
Accounts Receivable	1,858	2,112	2,944	2,488	1,339	758.27
Other Receivables	33.02	56.67	70.04	70.88	90.62	24.1
Receivables	1,891	2,169	3,014	2,559	1,429	782.37
Inventory	711.19	630.05	699.21	1,246	1,765	811
Other Current Assets	251.69	202.64	195.46	165.97	255.07	146.86
Total Current Assets	4,292	4,162	5,453	5,338	5,283	3,455
Property, Plant & Equipment	958.68	957.48	1,080	778.72	598.23	336.43
Long-Term Investments	3.85	4.08	10.89	11.69	11.18	8.13
Goodwill	70.5	70.5	85.23	106.01	103.53	66.93
Other Intangible Assets	271.64	269.84	314.39	325.87	220.08	122.4
Long-Term Deferred Tax Assets	145.02	145.4	116.85	82.34	51.41	31.41
Long-Term Deferred Charges	25.92	27.14	13.92	9.72	11.49	8.16
Other Long-Term Assets	290.59	299.6	18.47	-	-	0.67
Total Assets	6,059	5,936	7,093	6,652	6,279	4,029
Accounts Payable	1,109	1,342	1,654	1,510	1,596	841.52
Accrued Expenses	92.44	150.57	158.42	147.15	123.56	219
Short-Term Debt	550.54	361.93	626.99	606.36	220.58	50
Current Portion of Long-Term Debt	208.74	181.47	33.9	20.89	20.16	7.81
Current Portion of Leases	-	1.99	8.57	6.31	15.02	-
Current Income Taxes Payable	44.28	37.03	51.58	53.51	54.35	67.51
Current Unearned Revenue	408.85	325.37	490.11	638.49	943.87	498.15
Other Current Liabilities	315.9	339.19	539.23	401.34	218.5	67.36
Total Current Liabilities	2,730	2,740	3,563	3,384	3,192	1,751
Long-Term Debt	389.58	252.6	921.61	788.04	742.72	78.43
Long-Term Leases	1.8	2.01	30.49	15.02	33.99	-
Long-Term Unearned Revenue	15.45	16.41	17.77	14.2	15.78	15.49
Long-Term Deferred Tax Liabilities	8.31	8.86	9.13	8.74	6.94	-
Other Long-Term Liabilities	18.32	21.07	36.39	33.52	24.32	27.44
Total Liabilities	3,163	3,040	4,578	4,243	4,016	1,873
Common Stock	476.97	476.97	424.83	425.42	426.46	266.17
Additional Paid-In Capital	1,424	1,423	726.74	720.93	733.59	887.36
Retained Earnings	945.64	941.78	1,205	1,147	997.72	1,026
Treasury Stock	-56.13	-56.13	-35	-34.35	-12.28	-20.94
Comprehensive Income & Other	10.79	11.36	89.35	87.84	64.81	-7.26
Total Common Equity	2,801	2,797	2,411	2,347	2,210	2,151
Minority Interest	94.41	98.56	104.09	61.59	53.26	5.42
Shareholders' Equity	2,895	2,895	2,515	2,409	2,264	2,157
Total Liabilities & Equity	6,059	5,936	7,093	6,652	6,279	4,029
Total Debt	1,151	800	1,622	1,437	1,032	136.24
Net Cash (Debt)	288.01	359.9	-76.75	-70.72	800.9	1,579
Net Cash Growth	-	-	-	-	-49.27%	91.80%
Net Cash Per Share	0.69	0.84	-0.18	-0.16	1.84	3.28
Filing Date Shares Outstanding	472.5	472.5	422.39	425.42	426.46	425.87
Total Common Shares Outstanding	472.5	472.5	422.39	425.42	426.46	425.87
Working Capital	1,563	1,422	1,890	1,954	2,091	1,704
Book Value Per Share	5.93	5.92	5.71	5.52	5.18	5.05
Tangible Book Value	2,459	2,456	2,011	1,915	1,887	1,962
Tangible Book Value Per Share	5.20	5.20	4.76	4.50	4.42	4.61
Buildings	-	670.31	548.55	415.12	190.21	190.21
Machinery	-	132.93	129.51	119.83	91.4	65.81
Construction In Progress	-	272.23	478.63	309.72	337.31	131.54

Updated Oct 24, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.