Amoy Diagnostics Co., Ltd. (SHE:300685)

Amoy Diagnostics Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	1,052	1,066	828.87	552.79	494.69	402.88
Trading Asset Securities	173.83	275.96	351.89	469.12	259.3	315.85
Cash & Short-Term Investments	1,226	1,342	1,181	1,022	753.98	718.73
Cash Growth	-0.05%	13.64%	15.54%	35.53%	4.90%	7.85%
Accounts Receivable	629.71	655.26	543.3	537.01	468.53	433.64
Other Receivables	1.65	8.44	11.79	21.64	17.14	1.97
Receivables	631.36	663.7	555.09	558.65	485.68	435.61
Inventory	46.36	37.34	34.37	28.78	32.84	32.27
Other Current Assets	24	10.07	18.19	11.13	12.64	9.41
Total Current Assets	1,928	2,053	1,788	1,620	1,285	1,196
Property, Plant & Equipment	174.22	179.41	186.25	193.89	208.27	209.51
Long-Term Investments	53	50	11.95	32	58.61	67.62
Other Intangible Assets	38.58	42.47	43.58	48.55	47.21	19.07
Long-Term Deferred Tax Assets	13.37	12.57	10.06	5.25	6.53	20.46
Long-Term Deferred Charges	4.07	5.41	4.74	6.34	4.88	1.03
Other Long-Term Assets	3.78	4.83	19.82	28.38	40.29	6.17
Total Assets	2,215	2,348	2,065	1,935	1,651	1,520

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	35.55	21.95	19.7	17.9	21.33	24.02
Accrued Expenses	46.09	103.72	64.19	69.99	52.84	56.55
Short-Term Debt	4	2	-	5	-	-
Current Portion of Long-Term Debt	-	3.32	44.45	2.29	2.29	-
Current Portion of Leases	-	4.13	4.07	2.82	3.04	3.06
Current Income Taxes Payable	-	19.61	20.27	17.23	3.37	0.45
Current Unearned Revenue	3.11	3.79	4.28	4.34	4.36	9.08
Other Current Liabilities	36.25	19.62	37.86	54.91	4.73	42.05
Total Current Liabilities	125.01	178.12	194.82	174.48	91.97	135.21
Long-Term Debt	180.08	94.42	-	44.4	46.64	-
Long-Term Leases	2	4.74	8.73	2.17	1.66	3
Long-Term Unearned Revenue	13.07	14.32	17.98	10.52	10.26	11.15
Long-Term Deferred Tax Liabilities	0.32	0.09	-	-	0.66	0.88
Total Liabilities	320.47	291.69	221.54	231.56	151.2	150.25

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	390.11	391.54	398.44	398.6	398.16	221.72
Additional Paid-In Capital	-	111.88	232.08	218.3	270.38	459.23
Retained Earnings	1,568	1,576	1,331	1,136	929.44	716.47
Treasury Stock	-161.22	-25.45	-120.44	-51.66	-99.99	-32.76
Comprehensive Income & Other	97.08	2.27	2.14	2.35	1.74	-0.08
Total Common Equity	1,894	2,056	1,843	1,703	1,500	1,365
Minority Interest	-	-	-	-	-	5.05
Shareholders' Equity	1,894	2,056	1,843	1,703	1,500	1,370
Total Liabilities & Equity	2,215	2,348	2,065	1,935	1,651	1,520

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	186.08	108.6	57.26	56.68	53.64	6.06
Net Cash (Debt)	1,040	1,233	1,124	965.23	700.34	712.67
Net Cash Growth	-9.54%	9.77%	16.40%	37.82%	-1.73%	6.94%
Net Cash Per Share	2.59	3.07	2.82	2.44	1.78	1.78
Filing Date Shares Outstanding	404	391.13	393.76	400.21	398.16	399.1
Total Common Shares Outstanding	404	391.13	393.76	400.21	398.16	399.1
Working Capital	1,803	1,875	1,594	1,446	1,193	1,061
Book Value Per Share	4.69	5.26	4.68	4.26	3.77	3.42
Tangible Book Value	1,856	2,013	1,800	1,655	1,453	1,346
Tangible Book Value Per Share	4.59	5.15	4.57	4.13	3.65	3.37
Buildings	-	122.47	122.47	122.47	121.45	120.63
Machinery	-	303.71	313.69	288.06	255.95	225.24
Construction In Progress	-	1.81	-	-	2.98	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 31, 2026

Data Sources Report a data error