United Testing Inspection And Certification Technology Co., Ltd. (SHE:301115)
China · Delayed Price · Currency is CNY 28.19
+1.09 (4.02%)
At close: Nov 11, 2026
SHE:301115 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 | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 450.74 | 385.53 | 320.67 | 308.88 | 508.44 | 206.97 |
Short-Term Investments | - | 21.15 | 72.92 | 366.88 | 241.2 | - |
Trading Asset Securities | 736.92 | 881.55 | 987.61 | 826.34 | 1,025 | 1.73 |
Cash & Short-Term Investments | 1,188 | 1,288 | 1,381 | 1,502 | 1,775 | 208.69 |
Cash Growth | -1.74% | -6.73% | -8.05% | -15.37% | 750.52% | 10.16% |
Accounts Receivable | 1,286 | 1,252 | 1,324 | 1,330 | 836.86 | 700.95 |
Other Receivables | 38.5 | 36.57 | 25.83 | 36.45 | 10.16 | 10.66 |
Receivables | 1,324 | 1,289 | 1,350 | 1,366 | 847.03 | 711.61 |
Inventory | 49.35 | 39.25 | 32.76 | 37.13 | 30.13 | 32.56 |
Prepaid Expenses | - | - | - | 0.09 | 0.01 | 3.81 |
Other Current Assets | 72.5 | 30.72 | 30.26 | 24.49 | 34.28 | 17.41 |
Total Current Assets | 2,634 | 2,647 | 2,794 | 2,930 | 2,686 | 974.08 |
Property, Plant & Equipment | 890.46 | 844.07 | 682.3 | 542 | 313.81 | 196.05 |
Long-Term Investments | 108.97 | 96.2 | 26.79 | 97.09 | 86.9 | 21.48 |
Goodwill | 289.01 | 179.09 | 183.27 | 175.57 | 17.5 | 13.4 |
Other Intangible Assets | 83.37 | 73.47 | 71.05 | 68.4 | 49.84 | 48.99 |
Long-Term Accounts Receivable | - | 3.96 | 4.54 | 12.76 | 12.39 | 13.47 |
Long-Term Deferred Tax Assets | 77.26 | 58.99 | 38.47 | 30.78 | 17.08 | 17.94 |
Long-Term Deferred Charges | 55.13 | 33.54 | 23.16 | 33.57 | 27.8 | 26.95 |
Other Long-Term Assets | 46.64 | 24.2 | 17.01 | 12.75 | 29.22 | 6.65 |
Total Assets | 4,185 | 3,961 | 3,841 | 3,903 | 3,241 | 1,319 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 407.03 | 453.15 | 427.57 | 453.25 | 253.62 | 273.25 |
Accrued Expenses | 95.5 | 154.01 | 155.63 | 163.81 | 114.7 | 104.53 |
Short-Term Debt | 573.06 | 322.02 | 153.17 | 118.15 | 19.84 | 25.12 |
Current Portion of Long-Term Debt | 37.55 | 9.02 | - | - | - | - |
Current Portion of Leases | - | 24.43 | 27.94 | 26.64 | 12.37 | 11.01 |
Current Income Taxes Payable | 29.52 | 7.84 | 11.87 | 21.65 | 0.29 | 8.36 |
Current Unearned Revenue | 87.63 | 57.53 | 63.94 | 54.08 | 30.26 | 33.71 |
Other Current Liabilities | 119.4 | 109.54 | 183.19 | 209.95 | 146.97 | 70.48 |
Total Current Liabilities | 1,350 | 1,138 | 1,023 | 1,048 | 578.05 | 526.46 |
Long-Term Debt | 63.07 | 18.2 | - | - | - | - |
Long-Term Leases | 49.29 | 53.72 | 57.62 | 50.36 | 21.05 | 19.7 |
Long-Term Unearned Revenue | 6.37 | 9.62 | 12.65 | 14.02 | 16.83 | 6.91 |
Long-Term Deferred Tax Liabilities | 13.42 | 10.36 | 9.74 | 8.92 | - | - |
Total Liabilities | 1,482 | 1,229 | 1,103 | 1,121 | 615.93 | 553.07 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 182.06 | 183.52 | 185.16 | 185.39 | 185.09 | 135 |
Additional Paid-In Capital | 1,904 | 1,923 | 1,942 | 1,966 | 1,921 | 149.33 |
Retained Earnings | 461.11 | 508.86 | 549.95 | 596.21 | 560.41 | 460.89 |
Treasury Stock | -104.89 | -112.02 | -132.47 | -71.15 | -63.72 | - |
Comprehensive Income & Other | 1.58 | 9.89 | 27.38 | 8.68 | 5.34 | 5.82 |
Total Common Equity | 2,444 | 2,513 | 2,572 | 2,685 | 2,608 | 751.04 |
Minority Interest | 258.73 | 217.62 | 165.29 | 96.84 | 16.67 | 14.91 |
Shareholders' Equity | 2,703 | 2,731 | 2,737 | 2,782 | 2,625 | 765.95 |
Total Liabilities & Equity | 4,185 | 3,961 | 3,841 | 3,903 | 3,241 | 1,319 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 722.98 | 427.38 | 238.73 | 195.15 | 53.26 | 55.83 |
Net Cash (Debt) | 464.68 | 860.85 | 1,142 | 1,307 | 1,722 | 152.87 |
Net Cash Growth | -42.47% | -24.65% | -12.59% | -24.09% | 1026.28% | -19.06% |
Net Cash Per Share | 2.68 | 4.80 | 6.23 | 7.15 | 11.44 | 1.13 |
Filing Date Shares Outstanding | 183.36 | 177.27 | 178.91 | 181.02 | 180 | 135 |
Total Common Shares Outstanding | 183.36 | 177.27 | 178.91 | 181.02 | 180 | 135 |
Working Capital | 1,284 | 1,509 | 1,771 | 1,882 | 2,108 | 447.62 |
Book Value Per Share | 13.33 | 14.18 | 14.38 | 14.83 | 14.49 | 5.56 |
Tangible Book Value | 2,072 | 2,261 | 2,318 | 2,441 | 2,541 | 688.64 |
Tangible Book Value Per Share | 11.30 | 12.75 | 12.95 | 13.49 | 14.12 | 5.10 |
Buildings | - | 135.69 | 140.62 | 130.8 | 122.34 | 89.58 |
Machinery | - | 522.47 | 492.04 | 426.64 | 332.79 | 234.06 |
Construction In Progress | - | 426.84 | 250.71 | 147.26 | 18.96 | 2.13 |