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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	173.85	275.98	433.21	714.19	722.39	139.85
Trading Asset Securities	282.26	302.89	109.23	299.05	823.97	734.52
Cash & Short-Term Investments	456.11	578.87	542.44	1,013	1,546	874.37
Cash Growth	-5.91%	6.72%	-46.47%	-34.48%	76.85%	55.38%
Accounts Receivable	394.79	384.13	463.56	461.33	272.33	208.64
Other Receivables	18.79	36.24	35.73	22.01	51.89	60.73
Receivables	413.59	420.37	499.29	483.34	324.22	269.38
Inventory	250.57	284.7	339.07	453.66	324.39	303.99
Other Current Assets	50.67	9.94	84.2	7.45	17.86	10.15
Total Current Assets	1,171	1,294	1,465	1,958	2,213	1,458
Property, Plant & Equipment	425.46	527.79	585.36	611.63	601.8	176.99
Long-Term Investments	298.31	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	794.54	859.04	476.49	223.82	148.27	150.82
Long-Term Deferred Tax Assets	179.63	154.54	103.32	99.98	102.47	87.2
Long-Term Deferred Charges	123.15	97.63	423.31	225.56	158.76	81.75
Other Long-Term Assets	48.79	53.06	20.94	11.26	67.47	20.81
Total Assets	3,041	3,279	3,394	3,338	3,416	2,106
Accounts Payable	172.97	197.51	121.06	179.18	94.34	109.83
Accrued Expenses	51.63	70.39	57.32	113.2	99.91	81.24
Short-Term Debt	194.01	88.9	126.54	11.62	27.22	26.34
Current Portion of Long-Term Debt	59.46	34.63	0.7	0.9	1.02	64.71
Current Portion of Leases	-	21.82	24.05	22.64	19.99	-
Current Income Taxes Payable	14.75	2.35	1.33	0.76	11.07	5.54
Current Unearned Revenue	80.8	88.61	149.99	99.71	18.59	57.75
Other Current Liabilities	4.45	14.57	20.88	8.03	3.96	7.26
Total Current Liabilities	578.05	518.78	501.88	436.04	276.1	352.68
Long-Term Debt	54.17	79.3	1.12	3.99	10.66	31.56
Long-Term Leases	233.95	324.44	342.39	358.46	371.17	-
Long-Term Unearned Revenue	4.23	5.99	8.16	10.47	12.79	15.92
Long-Term Deferred Tax Liabilities	17.13	18.79	15.63	9.76	5.65	3.67
Other Long-Term Liabilities	0.05	2.66	-	-	0.5	-
Total Liabilities	887.6	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	1,352	1,312	1,340	1,344	1,628	816.12
Retained Earnings	397.2	548.03	680.93	644.97	561.25	356.39
Treasury Stock	-113.61	-47.62	-66.13	-58.24	-	-
Comprehensive Income & Other	-23.94	-24.5	-3.54	-2.95	-4.72	-6.42
Total Common Equity	2,109	2,286	2,450	2,429	2,517	1,472
Minority Interest	44	43.76	74.96	89.81	222.48	230.05
Shareholders' Equity	2,153	2,329	2,525	2,519	2,739	1,702
Total Liabilities & Equity	3,041	3,279	3,394	3,338	3,416	2,106
Total Debt	541.59	549.09	494.81	397.61	430.06	122.62
Net Cash (Debt)	-85.48	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	-0.18	0.06	0.10	1.25	2.39	1.75
Filing Date Shares Outstanding	488.54	477.99	493.03	487.81	497.63	458.49
Total Common Shares Outstanding	488.54	477.99	493.03	487.81	497.63	458.49
Working Capital	592.89	775.09	963.12	1,522	1,937	1,105
Book Value Per Share	4.32	4.78	4.97	4.98	5.06	3.21
Tangible Book Value	1,315	1,426	1,970	2,203	2,366	1,318
Tangible Book Value Per Share	2.69	2.98	4.00	4.52	4.75	2.87
Buildings	-	78.04	93.95	89.45	79.9	66.53
Machinery	-	327.28	309.47	278.79	209.48	189.65
Construction In Progress	-	0.02	-	4.46	28.51	0.63

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