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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	292.79	341.13	197.91	182.98	197.34	98.92
Cash & Short-Term Investments	292.79	341.13	197.91	182.98	197.34	98.92
Cash Growth	48.58%	72.37%	8.16%	-7.28%	99.49%	-4.70%
Accounts Receivable	255.52	233.31	250.14	137.49	153.3	146.93
Other Receivables	13	8.08	5.88	8.14	9.84	1.16
Receivables	268.52	241.39	256.01	145.63	163.15	148.09
Inventory	464.35	450.25	396.76	344.46	260.41	189.91
Other Current Assets	104.76	87.52	82.46	50.1	39.88	35.21
Total Current Assets	1,130	1,120	933.14	723.18	660.77	472.13
Property, Plant & Equipment	688.2	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	39.7	40.42	43.37	44.38	35.54	33.25
Long-Term Deferred Tax Assets	33.37	28.4	20.64	12.96	10.48	6.73
Other Long-Term Assets	14.62	12.94	1.05	7.54	52.2	32.95
Total Assets	1,913	1,905	1,686	1,422	1,264	1,012
Accounts Payable	146.89	194.32	107.81	75.59	81.26	61.87
Accrued Expenses	11.45	18.57	12.61	12.3	12.68	10.95
Short-Term Debt	813.53	729.17	591.57	440.67	241.53	313.46
Current Portion of Long-Term Debt	25.35	25.36	25.3	25.11	31.16	23.2
Current Portion of Leases	0.17	0.78	0.61	1.36	1.05	-
Current Income Taxes Payable	3.33	3.9	4.65	4.32	3.34	1.69
Current Unearned Revenue	6.66	6.97	7.81	0.35	0.69	0.45
Other Current Liabilities	46.11	43.49	47.29	10.14	9.05	2.33
Total Current Liabilities	1,053	1,023	797.65	569.83	380.75	413.95
Long-Term Debt	21	33.65	55.96	33.28	70.33	76.22
Long-Term Leases	2.06	1.31	0.96	0.85	0.06	-
Long-Term Unearned Revenue	93.72	97.34	48.43	52.91	8.84	8.84
Long-Term Deferred Tax Liabilities	1.43	1.46	3.84	3.33	2.1	2.38
Total Liabilities	1,172	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	436.56	432.9	429.82	428.08	442.95	169.8
Retained Earnings	112.55	142.05	171.98	161.23	148.67	132.42
Comprehensive Income & Other	5.32	-3.02	0.74	-0.8	-0.39	-0.41
Total Common Equity	707.65	724.87	755.38	741.37	744.08	442.94
Minority Interest	33.43	23.46	24.12	20.48	57.37	67.97
Shareholders' Equity	741.08	748.33	779.5	761.85	801.46	510.91
Total Liabilities & Equity	1,913	1,905	1,686	1,422	1,264	1,012
Total Debt	862.11	790.26	674.41	501.27	344.12	412.88
Net Cash (Debt)	-569.31	-449.13	-476.5	-318.29	-146.78	-313.96
Net Cash Per Share	-3.96	-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	76.93	97.74	135.49	153.34	280.02	58.18
Book Value Per Share	4.62	4.74	4.94	4.85	4.87	3.14
Tangible Book Value	661.99	678.5	706.06	691.03	702.59	403.73
Tangible Book Value Per Share	4.32	4.44	4.62	4.52	4.60	2.86
Buildings	419.91	419.58	343.69	343.35	279.03	194.14
Machinery	596.7	555.86	494.69	443.93	337.9	287.58
Construction In Progress	25.59	42.17	100.98	41.26	43.2	103.63

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