EMTEK (Shenzhen) Co., Ltd. (SHE:300938)

EMTEK (Shenzhen) 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	107.81	129.79	352.51	428.64	407.95	88.2
Short-Term Investments	-	-	200.44	-	-	-
Trading Asset Securities	431.31	426.51	245.56	139.37	170.18	-
Cash & Short-Term Investments	539.11	556.3	798.51	568.01	578.13	88.2
Cash Growth	90.87%	-30.33%	40.58%	-1.75%	555.44%	0.93%
Accounts Receivable	433.79	331.72	266.31	203.93	154.68	72.24
Other Receivables	9.67	36.53	25.59	18.36	21.33	13.47
Receivables	443.46	368.25	291.91	222.29	176.01	85.71
Inventory	48.25	47.32	56.39	51.7	36.61	-
Prepaid Expenses	-	-	-	0.78	-	-
Other Current Assets	29.77	4.73	5.59	10.6	10.37	8.04
Total Current Assets	1,061	976.61	1,152	853.38	801.13	181.95
Property, Plant & Equipment	699.74	678.82	575.6	498.56	393.75	230.56
Long-Term Investments	308.11	281.8	293.63	-	-	-
Goodwill	19.54	19.54	24.83	24.83	24.83	7.96
Other Intangible Assets	31.77	33.72	37.17	39.41	42.86	17.03
Long-Term Deferred Tax Assets	14.24	11.79	12.11	12.22	7.46	7.3
Long-Term Deferred Charges	32.22	26.99	31.2	33.35	36.16	25.47
Other Long-Term Assets	18.68	19.06	18.34	11.26	25.93	21.39
Total Assets	2,185	2,048	2,145	1,473	1,332	491.67
Accounts Payable	96.95	86.28	84.07	60.1	48.97	15.37
Accrued Expenses	14.96	28.81	22.88	18.18	21.71	12.94
Short-Term Debt	3	3	3	8	-	-
Current Portion of Long-Term Debt	16.5	-	-	-	1.5	-
Current Portion of Leases	-	17.04	18.29	18.1	16.1	-
Current Income Taxes Payable	19.96	5.91	4.84	2.01	2.73	6.71
Current Unearned Revenue	28.52	27.89	24.66	25.16	17.94	7.46
Other Current Liabilities	50.01	28.76	40.6	57.89	48.66	1.01
Total Current Liabilities	229.91	197.69	198.35	189.44	157.62	43.5
Long-Term Debt	0.48	510.02	484.36	-	-	-
Long-Term Leases	42.27	52.47	52.41	58	65.96	-
Long-Term Unearned Revenue	9.11	13.4	14.89	22.91	28.18	35.08
Long-Term Deferred Tax Liabilities	8.33	11.83	7.98	8.17	4.03	-
Total Liabilities	290.09	785.4	757.99	278.52	255.79	78.58
Common Stock	243.5	161.23	113.54	113.79	66.75	48.83
Additional Paid-In Capital	776.5	553.23	596.02	587.71	616.93	52.67
Retained Earnings	832.34	741.9	600.73	471.18	372.12	311.6
Treasury Stock	-37.22	-317.38	-51.98	-45.21	-41.08	-
Comprehensive Income & Other	-0.01	44.79	52.7	-	-	-
Total Common Equity	1,815	1,184	1,311	1,127	1,015	413.09
Minority Interest	79.7	79.16	76.31	67	61.6	-
Shareholders' Equity	1,895	1,263	1,387	1,194	1,076	413.09
Total Liabilities & Equity	2,185	2,048	2,145	1,473	1,332	491.67
Total Debt	62.24	582.52	558.06	84.1	83.57	-
Net Cash (Debt)	476.87	-26.22	240.45	483.91	494.56	88.2
Net Cash Growth	-	-	-50.31%	-2.15%	460.70%	0.93%
Net Cash Per Share	1.98	-0.11	1.05	2.13	2.25	0.52
Filing Date Shares Outstanding	233.91	208.5	226.16	211.23	224.66	168.5
Total Common Shares Outstanding	233.91	208.5	226.16	211.23	224.66	168.5
Working Capital	830.69	778.92	954.05	663.94	643.5	138.46
Book Value Per Share	7.76	5.68	5.80	5.34	4.52	2.45
Tangible Book Value	1,764	1,130	1,249	1,063	947.04	388.1
Tangible Book Value Per Share	7.54	5.42	5.52	5.03	4.22	2.30
Buildings	-	132.91	132.91	132.91	132.91	-
Machinery	-	546.61	481.36	441.87	389.68	298.9
Construction In Progress	-	250.88	175.67	100.69	8.44	106.07

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