Shenzhen CDL Precision Technology Co., Ltd (SHE:300686)

SHE:300686 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	416.58	483.71	264.47	398.84	351.55	1,321
Short-Term Investments	-	4.31	-	-	-	-
Trading Asset Securities	30.01	50.03	290.44	270.57	424.84	-
Cash & Short-Term Investments	446.59	538.06	554.92	669.4	776.4	1,321
Cash Growth	-6.06%	-3.04%	-17.10%	-13.78%	-41.21%	718.80%
Accounts Receivable	469.26	457.72	552.84	511.1	597.59	733.98
Other Receivables	13.47	10.13	17.78	13.94	22.6	9.48
Receivables	482.73	467.85	570.63	525.03	620.19	743.46
Inventory	131.25	149.1	165.87	161.16	231.19	255.77
Other Current Assets	78.58	69.46	79.5	64.27	66.98	39.41
Total Current Assets	1,139	1,224	1,371	1,420	1,695	2,359
Property, Plant & Equipment	655.69	683.39	779.58	910.42	804.68	754.18
Long-Term Investments	59.42	113.8	140	142	142	101
Goodwill	-	-	-	-	85.22	122.42
Other Intangible Assets	26.58	28.59	28.3	26.51	32.98	36.65
Long-Term Accounts Receivable	-	-	-	7.14	-	-
Long-Term Deferred Tax Assets	33.48	33.66	37.67	40.86	34.41	20
Long-Term Deferred Charges	29.86	35.82	36.93	16.94	40.79	48.72
Other Long-Term Assets	10.46	6.25	4.69	17.36	6.69	5.55
Total Assets	1,955	2,126	2,398	2,581	2,842	3,448
Accounts Payable	597.88	622.88	544.41	461.8	537.32	793.86
Accrued Expenses	44.52	41.98	56.11	42.21	48.89	49.26
Short-Term Debt	145.1	200.14	330.92	244.8	186.2	422.6
Current Portion of Long-Term Debt	-	-	-	30.09	-	-
Current Portion of Leases	-	16.07	17.74	27.81	-	-
Current Income Taxes Payable	14.34	8.73	8.19	12.45	11.67	16.02
Current Unearned Revenue	3.83	2.67	0.3	0.8	0.14	1.62
Other Current Liabilities	149.52	125.46	140.33	117.45	124.87	74.96
Total Current Liabilities	955.2	1,018	1,098	937.41	909.09	1,358
Long-Term Debt	-	-	-	-	30.07	56.23
Long-Term Leases	56.31	70.35	95.19	180.34	58.59	-
Long-Term Unearned Revenue	0.24	0.31	0.97	2.21	3.45	4.31
Long-Term Deferred Tax Liabilities	1.48	1.87	2.74	3.56	5.15	5.2
Other Long-Term Liabilities	-	-	-	-	105.9	-
Total Liabilities	1,013	1,090	1,197	1,124	1,112	1,424
Common Stock	260.62	260.62	265.62	265.62	265.62	265.75
Additional Paid-In Capital	900.23	903.7	959.96	960.2	960.2	1,192
Retained Earnings	-175.58	-111.12	43.87	298.97	527.92	481.28
Treasury Stock	-29.88	-9.02	-61.26	-61.26	-11.41	-16.52
Comprehensive Income & Other	-13.91	-8.92	-6.14	-5.9	-13.07	-10.25
Total Common Equity	941.49	1,035	1,202	1,458	1,729	1,912
Minority Interest	-0.09	0.24	-0.89	-0.07	-	111.65
Shareholders' Equity	941.4	1,036	1,201	1,458	1,729	2,024
Total Liabilities & Equity	1,955	2,126	2,398	2,581	2,842	3,448
Total Debt	201.41	286.57	443.86	483.05	274.85	478.83
Net Cash (Debt)	245.18	251.49	111.06	186.36	501.54	841.89
Net Cash Growth	25.13%	126.45%	-40.41%	-62.84%	-40.43%	-
Net Cash Per Share	0.95	0.97	0.43	0.71	1.89	4.11
Filing Date Shares Outstanding	261.64	256.87	260.62	260.62	264.82	265.75
Total Common Shares Outstanding	261.64	259.44	260.62	260.62	264.82	265.75
Working Capital	183.94	206.52	272.91	482.46	785.67	1,001
Book Value Per Share	3.60	3.99	4.61	5.59	6.53	7.20
Tangible Book Value	914.91	1,007	1,174	1,431	1,611	1,753
Tangible Book Value Per Share	3.50	3.88	4.50	5.49	6.08	6.60
Buildings	-	377.06	375.68	345.2	263.81	177.03
Machinery	-	587.2	645.17	658.69	687.22	669.74
Construction In Progress	-	7	23	46.46	64.51	107.26

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