Fujian Acetron New Materials Co., Ltd. (SHE:300706)

SHE:300706 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	408.79	341.13	197.91	182.98	197.34	98.92
Cash & Short-Term Investments	408.79	341.13	197.91	182.98	197.34	98.92
Cash Growth	38.83%	72.37%	8.16%	-7.28%	99.49%	-4.70%
Accounts Receivable	281.87	233.31	250.14	137.49	153.3	146.93
Other Receivables	4.67	8.08	5.88	8.14	9.84	1.16
Receivables	286.54	241.39	256.01	145.63	163.15	148.09
Inventory	499.21	450.25	396.76	344.46	260.41	189.91
Other Current Assets	124.26	87.52	82.46	50.1	39.88	35.21
Total Current Assets	1,319	1,120	933.14	723.18	660.77	472.13
Property, Plant & Equipment	676.99	696.62	682.2	628.05	498.6	461.29
Goodwill	5.95	5.95	5.95	5.95	5.95	5.95
Other Intangible Assets	39.65	40.42	43.37	44.38	35.54	33.25
Long-Term Deferred Tax Assets	36.1	28.4	20.64	12.96	10.48	6.73
Other Long-Term Assets	13.4	12.94	1.05	7.54	52.2	32.95
Total Assets	2,091	1,905	1,686	1,422	1,264	1,012
Accounts Payable	166.51	194.32	107.81	75.59	81.26	61.87
Accrued Expenses	7.53	18.57	12.61	12.3	12.68	10.95
Short-Term Debt	911.1	729.17	591.57	440.67	241.53	313.46
Current Portion of Long-Term Debt	23.2	25.36	25.3	25.11	31.16	23.2
Current Portion of Leases	-	0.78	0.61	1.36	1.05	-
Current Income Taxes Payable	13.38	3.9	4.65	4.32	3.34	1.69
Current Unearned Revenue	7.44	6.97	7.81	0.35	0.69	0.45
Other Current Liabilities	63.11	43.49	47.29	10.14	9.05	2.33
Total Current Liabilities	1,192	1,023	797.65	569.83	380.75	413.95
Long-Term Debt	50	33.65	55.96	33.28	70.33	76.22
Long-Term Leases	1.14	1.31	0.96	0.85	0.06	-
Long-Term Unearned Revenue	91.55	97.34	48.43	52.91	8.84	8.84
Long-Term Deferred Tax Liabilities	1.26	1.46	3.84	3.33	2.1	2.38
Total Liabilities	1,356	1,156	906.85	660.21	462.08	501.39
Common Stock	153.22	152.94	152.85	152.85	152.85	141.12
Additional Paid-In Capital	436.81	432.9	429.82	428.08	442.95	169.8
Retained Earnings	111.24	142.05	171.98	161.23	148.67	132.42
Comprehensive Income & Other	0.67	-3.02	0.74	-0.8	-0.39	-0.41
Total Common Equity	701.95	724.87	755.38	741.37	744.08	442.94
Minority Interest	33.14	23.46	24.12	20.48	57.37	67.97
Shareholders' Equity	735.08	748.33	779.5	761.85	801.46	510.91
Total Liabilities & Equity	2,091	1,905	1,686	1,422	1,264	1,012
Total Debt	985.44	790.26	674.41	501.27	344.12	412.88
Net Cash (Debt)	-576.65	-449.13	-476.5	-318.29	-146.78	-313.96
Net Cash Per Share	-4.09	-3.01	-3.49	-2.03	-1.00	-2.14
Filing Date Shares Outstanding	153.22	152.94	152.85	152.85	152.85	141.12
Total Common Shares Outstanding	153.22	152.94	152.85	152.85	152.85	141.12
Working Capital	126.53	97.74	135.49	153.34	280.02	58.18
Book Value Per Share	4.58	4.74	4.94	4.85	4.87	3.14
Tangible Book Value	656.34	678.5	706.06	691.03	702.59	403.73
Tangible Book Value Per Share	4.28	4.44	4.62	4.52	4.60	2.86
Buildings	-	419.58	343.69	343.35	279.03	194.14
Machinery	-	555.86	494.69	443.93	337.9	287.58
Construction In Progress	-	42.17	100.98	41.26	43.2	103.63

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