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

Guangdong Topstar Technology Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	841.02	1,247	1,057	1,322	1,514	903.65
Trading Asset Securities	323.79	297.86	309.2	511.75	201.35	200.01
Cash & Short-Term Investments	1,165	1,545	1,366	1,833	1,715	1,104
Cash Growth	-20.19%	13.10%	-25.50%	6.89%	55.40%	162.44%
Accounts Receivable	2,451	2,944	2,488	1,339	758.27	830.01
Other Receivables	34.11	70.04	70.88	90.62	24.1	15.02
Receivables	2,486	3,014	2,559	1,429	782.37	845.03
Inventory	771.61	699.21	1,246	1,765	811	207.21
Other Current Assets	241.65	195.46	165.97	255.07	146.86	66.35
Total Current Assets	4,664	5,453	5,338	5,283	3,455	2,222
Property, Plant & Equipment	1,175	1,080	778.72	598.23	336.43	238.37
Long-Term Investments	9.16	10.89	11.69	11.18	8.13	9.67
Goodwill	85.23	85.23	106.01	103.53	66.93	114.2
Other Intangible Assets	304.7	314.39	325.87	220.08	122.4	61.84
Long-Term Deferred Tax Assets	137.53	116.85	82.34	51.41	31.41	10.95
Long-Term Deferred Charges	26.21	13.92	9.72	11.49	8.16	10.37
Other Long-Term Assets	16.51	18.47	-	-	0.67	0.26
Total Assets	6,418	7,093	6,652	6,279	4,029	2,668
Accounts Payable	1,400	1,654	1,510	1,596	841.52	513.26
Accrued Expenses	97.51	158.42	147.15	123.56	219	43.74
Short-Term Debt	566.88	626.99	606.36	220.58	50	151.54
Current Portion of Long-Term Debt	121.68	33.9	20.89	20.16	7.81	7.72
Current Portion of Leases	-	8.57	6.31	15.02	-	4.15
Current Income Taxes Payable	44.31	51.58	53.51	54.35	67.51	18.65
Current Unearned Revenue	387.22	490.11	638.49	943.87	498.15	-
Other Current Liabilities	425.25	539.23	401.34	218.5	67.36	121.01
Total Current Liabilities	3,043	3,563	3,384	3,192	1,751	860.08
Long-Term Debt	836.29	921.61	788.04	742.72	78.43	115.24
Long-Term Leases	26.1	30.49	15.02	33.99	-	1.81
Long-Term Unearned Revenue	16.15	17.77	14.2	15.78	15.49	12.64
Long-Term Deferred Tax Liabilities	10.58	9.13	8.74	6.94	-	-
Other Long-Term Liabilities	24.39	36.39	33.52	24.32	27.44	2.45
Total Liabilities	3,956	4,578	4,243	4,016	1,873	992.22
Common Stock	424.83	424.83	425.42	426.46	266.17	147.93
Additional Paid-In Capital	720.83	726.74	720.93	733.59	887.36	998.87
Retained Earnings	1,196	1,205	1,147	997.72	1,026	558.25
Treasury Stock	-53.75	-35	-34.35	-12.28	-20.94	-32.26
Comprehensive Income & Other	85.61	89.35	87.84	64.81	-7.26	-0.3
Total Common Equity	2,374	2,411	2,347	2,210	2,151	1,672
Minority Interest	88.06	104.09	61.59	53.26	5.42	3.18
Shareholders' Equity	2,462	2,515	2,409	2,264	2,157	1,676
Total Liabilities & Equity	6,418	7,093	6,652	6,279	4,029	2,668
Total Debt	1,551	1,622	1,437	1,032	136.24	280.46
Net Cash (Debt)	-386.14	-76.75	-70.72	800.9	1,579	823.2
Net Cash Growth	-	-	-	-49.27%	91.80%	608.23%
Net Cash Per Share	-0.89	-0.18	-0.16	1.84	3.28	2.15
Filing Date Shares Outstanding	420.55	422.39	425.42	426.46	425.87	426.05
Total Common Shares Outstanding	420.55	422.39	425.42	426.46	425.87	426.05
Working Capital	1,621	1,890	1,954	2,091	1,704	1,362
Book Value Per Share	5.64	5.71	5.52	5.18	5.05	3.93
Tangible Book Value	1,984	2,011	1,915	1,887	1,962	1,496
Tangible Book Value Per Share	4.72	4.76	4.50	4.42	4.61	3.51
Buildings	-	548.55	415.12	190.21	190.21	190.21
Machinery	-	129.51	119.83	91.4	65.81	60.27
Construction In Progress	-	478.63	309.72	337.31	131.54	25.73

Source: S&P Capital IQ. Standard template. Financial Sources.