Guangdong Topstar Technology Co., Ltd. (SHE:300607)
China · Delayed Price · Currency is CNY 29.80
+2.98 (11.11%)
Jul 31, 2026, 3:04 PM CST
SHE:300607 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 940.45 | 1,292 | 822.13 | 1,247 | 1,057 | 1,322 |
Trading Asset Securities | 234.82 | 40 | 337.78 | 297.86 | 309.2 | 511.75 |
Cash & Short-Term Investments | 1,175 | 1,332 | 1,160 | 1,545 | 1,366 | 1,833 |
Cash Growth | -18.31% | 14.84% | -24.92% | 13.10% | -25.50% | 6.89% |
Accounts Receivable | 1,664 | 1,806 | 2,112 | 2,944 | 2,488 | 1,339 |
Other Receivables | 63.68 | 73.92 | 56.67 | 70.04 | 70.88 | 90.62 |
Receivables | 1,728 | 1,880 | 2,169 | 3,014 | 2,559 | 1,429 |
Inventory | 935.85 | 918.21 | 630.05 | 699.21 | 1,246 | 1,765 |
Other Current Assets | 258.94 | 254.96 | 202.64 | 195.46 | 165.97 | 255.07 |
Total Current Assets | 4,098 | 4,385 | 4,162 | 5,453 | 5,338 | 5,283 |
Property, Plant & Equipment | 914.21 | 914.13 | 957.48 | 1,080 | 778.72 | 598.23 |
Long-Term Investments | 63.75 | 4.34 | 4.08 | 10.89 | 11.69 | 11.18 |
Goodwill | 49.03 | 49.03 | 70.5 | 85.23 | 106.01 | 103.53 |
Other Intangible Assets | 235.07 | 237.67 | 269.84 | 314.39 | 325.87 | 220.08 |
Long-Term Deferred Tax Assets | 146.34 | 157.2 | 145.4 | 116.85 | 82.34 | 51.41 |
Long-Term Deferred Charges | 33.71 | 33.37 | 27.14 | 13.92 | 9.72 | 11.49 |
Other Long-Term Assets | 427.39 | 436.12 | 299.6 | 18.47 | - | - |
Total Assets | 5,967 | 6,217 | 5,936 | 7,093 | 6,652 | 6,279 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 1,185 | 1,386 | 1,342 | 1,654 | 1,510 | 1,596 |
Accrued Expenses | 128.17 | 223.5 | 150.57 | 158.42 | 147.15 | 123.56 |
Short-Term Debt | 266.93 | 219.38 | 361.93 | 626.99 | 606.36 | 220.58 |
Current Portion of Long-Term Debt | 72.18 | 48.73 | 181.47 | 33.9 | 20.89 | 20.16 |
Current Portion of Leases | - | 2.43 | 1.3 | 8.57 | 6.31 | 15.02 |
Current Income Taxes Payable | 55.38 | 46.26 | 37.03 | 51.58 | 53.51 | 54.35 |
Current Unearned Revenue | 509.5 | 556.34 | 325.37 | 490.11 | 638.49 | 943.87 |
Other Current Liabilities | 332.87 | 337.72 | 339.88 | 539.23 | 401.34 | 218.5 |
Total Current Liabilities | 2,550 | 2,820 | 2,740 | 3,563 | 3,384 | 3,192 |
Long-Term Debt | 328.72 | 355.11 | 252.6 | 921.61 | 788.04 | 742.72 |
Long-Term Leases | 2.3 | 2.27 | 2.01 | 30.49 | 15.02 | 33.99 |
Long-Term Unearned Revenue | 13.38 | 14.71 | 16.41 | 17.77 | 14.2 | 15.78 |
Long-Term Deferred Tax Liabilities | 7.77 | 7.99 | 8.86 | 9.13 | 8.74 | 6.94 |
Other Long-Term Liabilities | 31.14 | 27.58 | 21.07 | 36.39 | 33.52 | 24.32 |
Total Liabilities | 2,934 | 3,228 | 3,040 | 4,578 | 4,243 | 4,016 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 476.97 | 476.97 | 476.97 | 424.83 | 425.42 | 426.46 |
Additional Paid-In Capital | 1,432 | 1,426 | 1,423 | 726.74 | 720.93 | 733.59 |
Retained Earnings | 1,064 | 1,016 | 941.78 | 1,205 | 1,147 | 997.72 |
Treasury Stock | -56.13 | -56.13 | -56.13 | -35 | -34.35 | -12.28 |
Comprehensive Income & Other | 1.74 | 6.59 | 11.36 | 89.35 | 87.84 | 64.81 |
Total Common Equity | 2,918 | 2,869 | 2,797 | 2,411 | 2,347 | 2,210 |
Minority Interest | 115.34 | 120.4 | 98.56 | 104.09 | 61.59 | 53.26 |
Shareholders' Equity | 3,034 | 2,989 | 2,895 | 2,515 | 2,409 | 2,264 |
Total Liabilities & Equity | 5,967 | 6,217 | 5,936 | 7,093 | 6,652 | 6,279 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 670.12 | 627.91 | 799.31 | 1,622 | 1,437 | 1,032 |
Net Cash (Debt) | 505.14 | 704.17 | 360.59 | -76.75 | -70.72 | 800.9 |
Net Cash Growth | 75.39% | 95.28% | - | - | - | -49.27% |
Net Cash Per Share | 0.98 | 1.43 | 0.84 | -0.18 | -0.16 | 1.84 |
Filing Date Shares Outstanding | 474.63 | 472.5 | 472.5 | 422.39 | 425.42 | 426.46 |
Total Common Shares Outstanding | 474.63 | 472.5 | 472.5 | 422.39 | 425.42 | 426.46 |
Working Capital | 1,547 | 1,565 | 1,422 | 1,890 | 1,954 | 2,091 |
Book Value Per Share | 6.15 | 6.07 | 5.92 | 5.71 | 5.52 | 5.18 |
Tangible Book Value | 2,634 | 2,582 | 2,456 | 2,011 | 1,915 | 1,887 |
Tangible Book Value Per Share | 5.55 | 5.46 | 5.20 | 4.76 | 4.50 | 4.42 |
Buildings | - | 827.18 | 670.31 | 548.55 | 415.12 | 190.21 |
Machinery | - | 186.82 | 132.93 | 129.51 | 119.83 | 91.4 |
Construction In Progress | - | 5.27 | 272.23 | 478.63 | 309.72 | 337.31 |