Changsha DIALINE New Material Sci.&Tech. Co., Ltd. (SHE:300700)

SHE:300700 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	215.6	323.29	278.14	120.21	85.24	99.17
Cash & Short-Term Investments	215.6	323.29	278.14	120.21	85.24	99.17
Cash Growth	-35.70%	16.23%	131.38%	41.03%	-14.05%	-48.03%
Accounts Receivable	332.61	232.58	568.93	499.19	238.68	243.98
Other Receivables	10.16	9.24	20.66	1.64	2.75	20.56
Receivables	342.77	241.81	589.6	500.83	241.43	264.53
Inventory	166.6	155.25	216.92	167.43	105.86	142.71
Prepaid Expenses	-	0.7	0.7	0.3	-	-
Other Current Assets	56.15	44.56	40.49	8.38	21.55	3.26
Total Current Assets	781.13	765.61	1,126	797.15	454.08	509.68
Property, Plant & Equipment	718.95	755.39	761.07	666.4	540.01	536.36
Long-Term Investments	13.64	14.47	18.47	1.5	1.5	-
Goodwill	59.04	59.04	154.64	-	-	-
Other Intangible Assets	51.35	53.22	45.82	37.09	38.23	39.3
Long-Term Deferred Tax Assets	62.07	51.72	23.35	23.66	32.94	26.66
Long-Term Deferred Charges	12.91	11.1	10.26	2.08	0.6	-
Other Long-Term Assets	23.75	6.32	21.28	4.03	27.94	24.91
Total Assets	1,723	1,717	2,161	1,532	1,095	1,137
Accounts Payable	226.16	198.07	219.88	215.44	125.28	106.03
Accrued Expenses	9.35	9.06	12.88	13.87	10.2	4.6
Short-Term Debt	333.24	210.18	147.17	280.33	212.88	215.23
Current Portion of Long-Term Debt	71.89	96.66	53.37	59.07	199.36	8.8
Current Portion of Leases	-	1.62	2.19	0.27	-	-
Current Income Taxes Payable	1.01	0	0.01	0.07	-	-
Current Unearned Revenue	0.71	0.91	0.85	0.92	0.06	1
Other Current Liabilities	96.24	105.43	249.15	132.06	49.23	54.97
Total Current Liabilities	738.6	621.92	685.5	702.03	597.01	390.62
Long-Term Debt	40	74.5	141.56	72.55	41.48	210.24
Long-Term Leases	36.23	35.23	20.51	-	-	-
Long-Term Unearned Revenue	21.67	22.23	6.11	2.34	2.69	2.56
Long-Term Deferred Tax Liabilities	9.94	10.1	8.65	2.58	-	-
Other Long-Term Liabilities	1.69	1.49	2.3	-	-	-
Total Liabilities	848.12	765.49	864.63	779.51	641.18	603.42
Common Stock	396.05	391	278.75	121.53	107.14	82.41
Additional Paid-In Capital	615.26	598	709.21	451.31	214.86	239.51
Retained Earnings	-80.34	16.01	294.07	181.61	90.65	168.77
Treasury Stock	-65.03	-65.03	-	-	-	-
Comprehensive Income & Other	-	-	-	-	42.78	42.79
Total Common Equity	865.94	939.97	1,282	754.45	455.42	533.48
Minority Interest	8.78	11.41	14.08	-2.05	-1.3	-
Shareholders' Equity	874.72	951.38	1,296	752.4	454.13	533.48
Total Liabilities & Equity	1,723	1,717	2,161	1,532	1,095	1,137
Total Debt	481.36	418.19	364.79	412.21	453.72	434.26
Net Cash (Debt)	-265.76	-94.9	-86.65	-292	-368.48	-335.09
Net Cash Per Share	-0.67	-0.25	-0.25	-0.96	-1.37	-0.89
Filing Date Shares Outstanding	388.39	383.34	390.25	306.26	269.99	269.97
Total Common Shares Outstanding	388.39	383.34	390.25	306.26	269.99	269.97
Working Capital	42.53	143.69	440.35	95.12	-142.94	119.06
Book Value Per Share	2.23	2.45	3.29	2.46	1.69	1.98
Tangible Book Value	755.55	827.71	1,082	717.36	417.19	494.19
Tangible Book Value Per Share	1.95	2.16	2.77	2.34	1.55	1.83
Buildings	-	341.43	338.65	331.65	301.23	157.5
Machinery	-	549.94	492.73	416.93	340.94	307.55
Construction In Progress	-	51.27	73.07	83	37.99	178.08

Source: S&P Global Market Intelligence. Standard template. Financial Sources.