Pony Testing Co., Ltd. (SHE:300887)
China · Delayed Price · Currency is CNY 7.17
-0.05 (-0.69%)
At close: Aug 26, 2026
Pony Testing Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 159.58 | 631.89 | 700.2 | 619.77 | 754.5 | 513.05 |
Trading Asset Securities | 690 | 280 | 275 | 565.04 | 825.07 | - |
Cash & Short-Term Investments | 849.58 | 911.89 | 975.2 | 1,185 | 1,580 | 513.05 |
Cash Growth | -5.46% | -6.49% | -17.69% | -24.99% | 207.88% | -36.65% |
Accounts Receivable | 596.19 | 611.81 | 836.11 | 1,006 | 1,102 | 784.8 |
Other Receivables | 43.08 | 21.38 | 21.88 | 34.44 | 45.65 | 38.75 |
Receivables | 639.27 | 633.18 | 857.98 | 1,041 | 1,148 | 823.55 |
Inventory | 51.19 | 39.6 | 25.56 | 27.73 | 42.09 | 25.1 |
Other Current Assets | 60.16 | 60.83 | 63.87 | 54.01 | 49.97 | 72.45 |
Total Current Assets | 1,600 | 1,646 | 1,923 | 2,307 | 2,819 | 1,434 |
Property, Plant & Equipment | 1,299 | 1,339 | 1,396 | 1,394 | 1,401 | 1,083 |
Goodwill | 36.03 | 42.9 | 73.11 | 79.27 | 59.93 | 29.22 |
Other Intangible Assets | 126.45 | 137.39 | 257.07 | 266.73 | 117.45 | 101.71 |
Long-Term Deferred Tax Assets | 109.47 | 109.92 | 90.73 | 64.33 | 17.05 | 21.2 |
Long-Term Deferred Charges | 70.83 | 77.49 | 89.13 | 108.43 | 52.7 | 43.38 |
Other Long-Term Assets | 18.77 | 11.36 | 14.56 | 118.18 | 88 | 68.29 |
Total Assets | 3,261 | 3,364 | 3,844 | 4,338 | 4,556 | 2,781 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Accounts Payable | 139.48 | 157.99 | 164.7 | 176.03 | 264.96 | 140.66 |
Accrued Expenses | 59.78 | 86.19 | 97.73 | 118.38 | 145.47 | 88.67 |
Short-Term Debt | 73.04 | 40.47 | 167.22 | 167.12 | 99.4 | 215.1 |
Current Portion of Long-Term Debt | 22.22 | 0.03 | - | - | - | - |
Current Portion of Leases | - | 25.54 | 30.64 | 37.44 | 36.98 | 31.27 |
Current Income Taxes Payable | 20.5 | 6.17 | 8.05 | 25.96 | 25.16 | 24.65 |
Current Unearned Revenue | 83.03 | 83.03 | 117.88 | 124.62 | 190.4 | 106.17 |
Other Current Liabilities | 38.86 | 50.94 | 120.54 | 117.03 | 124.15 | 72.34 |
Total Current Liabilities | 436.91 | 450.36 | 706.75 | 766.59 | 886.52 | 678.86 |
Long-Term Debt | 36.45 | 28.35 | - | - | - | - |
Long-Term Leases | 57.82 | 42.33 | 47.37 | 78.83 | 91.14 | 50 |
Long-Term Unearned Revenue | 8.19 | 5.58 | 5.64 | 11.18 | 15.82 | 19.34 |
Long-Term Deferred Tax Liabilities | 0.17 | 1.38 | 2.42 | 14.04 | 9.69 | 12.49 |
Total Liabilities | 539.53 | 527.99 | 762.19 | 870.63 | 1,003 | 760.68 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Common Stock | 545.74 | 545.74 | 545.76 | 546.08 | 287.01 | 137.02 |
Additional Paid-In Capital | 1,575 | 1,575 | 1,577 | 1,580 | 1,832 | 720.07 |
Retained Earnings | 599.61 | 700.55 | 946.52 | 1,336 | 1,429 | 1,171 |
Treasury Stock | -0.04 | -0.04 | -0.73 | -5.95 | -8.5 | -8.03 |
Comprehensive Income & Other | -0.14 | -0.05 | -0.02 | -0.01 | -0 | 0.07 |
Total Common Equity | 2,720 | 2,821 | 3,069 | 3,456 | 3,540 | 2,020 |
Minority Interest | 1.36 | 14.77 | 12.85 | 11.82 | 12.72 | - |
Shareholders' Equity | 2,721 | 2,836 | 3,081 | 3,467 | 3,552 | 2,020 |
Total Liabilities & Equity | 3,261 | 3,364 | 3,844 | 4,338 | 4,556 | 2,781 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Dec '21 Dec 31, 2021 |
Total Debt | 189.53 | 136.71 | 245.23 | 283.39 | 227.52 | 296.36 |
Net Cash (Debt) | 660.06 | 775.17 | 729.97 | 901.42 | 1,352 | 216.69 |
Net Cash Growth | -4.49% | 6.19% | -19.02% | -33.33% | 523.96% | -73.25% |
Net Cash Per Share | 1.21 | 1.42 | 1.34 | 1.65 | 2.57 | 0.46 |
Filing Date Shares Outstanding | 545.41 | 545.74 | 545.76 | 546.08 | 545.33 | 468.61 |
Total Common Shares Outstanding | 545.41 | 545.74 | 545.76 | 546.08 | 545.33 | 468.61 |
Working Capital | 1,163 | 1,195 | 1,216 | 1,541 | 1,933 | 755.29 |
Book Value Per Share | 4.99 | 5.17 | 5.62 | 6.33 | 6.49 | 4.31 |
Tangible Book Value | 2,558 | 2,641 | 2,738 | 3,110 | 3,362 | 1,889 |
Tangible Book Value Per Share | 4.69 | 4.84 | 5.02 | 5.69 | 6.17 | 4.03 |
Buildings | - | 803.88 | 731.44 | 440.77 | 411.89 | 405.65 |
Machinery | - | 1,719 | 1,689 | 1,646 | 1,529 | 1,213 |
Construction In Progress | - | 70.5 | 73.25 | 221.07 | 192.01 | 55.86 |