IAT Automobile Technology Co., Ltd. (SHE:300825)

IAT Automobile Technology 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	164.61	275.98	433.21	714.19	722.39	139.85
Trading Asset Securities	237.52	302.89	109.23	299.05	823.97	734.52
Cash & Short-Term Investments	402.13	578.87	542.44	1,013	1,546	874.37
Cash Growth	1.98%	6.72%	-46.47%	-34.48%	76.85%	55.38%
Accounts Receivable	434.37	384.13	463.56	461.33	272.33	208.64
Other Receivables	41.15	36.24	35.73	22.01	51.89	60.73
Receivables	475.52	420.37	499.29	483.34	324.22	269.38
Inventory	238.61	284.7	339.07	453.66	324.39	303.99
Prepaid Expenses	0.03	-	-	-	-	-
Other Current Assets	20.73	9.94	84.2	7.45	17.86	10.15
Total Current Assets	1,137	1,294	1,465	1,958	2,213	1,458
Property, Plant & Equipment	477.77	527.79	585.36	611.63	601.8	176.99
Long-Term Investments	295.75	293.23	316.49	205.02	121.54	127.18
Goodwill	0.14	0.14	2.99	2.99	2.99	2.99
Other Intangible Assets	814.58	859.04	476.49	223.82	148.27	150.82
Long-Term Deferred Tax Assets	164.43	154.54	103.32	99.98	102.47	87.2
Long-Term Deferred Charges	120.75	97.63	423.31	225.56	158.76	81.75
Other Long-Term Assets	55.36	53.06	20.94	11.26	67.47	20.81
Total Assets	3,066	3,279	3,394	3,338	3,416	2,106
Accounts Payable	135.82	197.51	121.06	179.18	94.34	109.83
Accrued Expenses	61.96	70.39	57.32	113.2	99.91	81.24
Short-Term Debt	159.51	88.9	126.54	11.62	27.22	26.34
Current Portion of Long-Term Debt	41.42	34.63	0.7	0.9	1.02	64.71
Current Portion of Leases	20.23	21.82	24.05	22.64	19.99	-
Current Income Taxes Payable	0.55	2.35	1.33	0.76	11.07	5.54
Current Unearned Revenue	40.06	88.61	149.99	99.71	18.59	57.75
Other Current Liabilities	5.86	14.57	20.88	8.03	3.96	7.26
Total Current Liabilities	465.41	518.78	501.88	436.04	276.1	352.68
Long-Term Debt	55.28	79.3	1.12	3.99	10.66	31.56
Long-Term Leases	287.32	324.44	342.39	358.46	371.17	-
Long-Term Unearned Revenue	4.82	5.99	8.16	10.47	12.79	15.92
Long-Term Deferred Tax Liabilities	17.61	18.79	15.63	9.76	5.65	3.67
Other Long-Term Liabilities	0.05	2.66	-	-	0.5	-
Total Liabilities	830.5	949.96	869.18	818.72	676.87	403.83
Common Stock	498.04	498.04	498.04	501.42	331.75	305.66
Additional Paid-In Capital	1,344	1,312	1,340	1,344	1,628	816.12
Retained Earnings	489.84	548.03	680.93	644.97	561.25	356.39
Treasury Stock	-113.61	-47.62	-66.13	-58.24	-	-
Comprehensive Income & Other	-23.11	-24.5	-3.54	-2.95	-4.72	-6.42
Total Common Equity	2,195	2,286	2,450	2,429	2,517	1,472
Minority Interest	39.89	43.76	74.96	89.81	222.48	230.05
Shareholders' Equity	2,235	2,329	2,525	2,519	2,739	1,702
Total Liabilities & Equity	3,066	3,279	3,394	3,338	3,416	2,106
Total Debt	563.77	549.09	494.81	397.61	430.06	122.62
Net Cash (Debt)	-161.64	29.78	47.62	615.63	1,116	751.75
Net Cash Growth	-	-37.47%	-92.26%	-44.85%	48.49%	56.14%
Net Cash Per Share	-0.33	0.06	0.10	1.25	2.39	1.75
Filing Date Shares Outstanding	490.39	477.99	493.03	487.81	497.63	458.49
Total Common Shares Outstanding	490.39	477.99	493.03	487.81	497.63	458.49
Working Capital	671.61	775.09	963.12	1,522	1,937	1,105
Book Value Per Share	4.48	4.78	4.97	4.98	5.06	3.21
Tangible Book Value	1,381	1,426	1,970	2,203	2,366	1,318
Tangible Book Value Per Share	2.82	2.98	4.00	4.52	4.75	2.87
Buildings	78.09	78.04	93.95	89.45	79.9	66.53
Machinery	331.07	327.28	309.47	278.79	209.48	189.65
Construction In Progress	2.33	0.02	-	4.46	28.51	0.63

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