SEP Analytical (Shanghai) Co., Ltd. (SHE:301228)

SEP Analytical (Shanghai) 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	207.89	313.74	344.6	166.9	106.33	81.6
Short-Term Investments	-	33.04	10.02	32.56	-	-
Trading Asset Securities	21.5	0	0.62	181.05	-	-
Cash & Short-Term Investments	229.39	346.78	355.24	380.51	106.33	81.6
Cash Growth	-25.35%	-2.38%	-6.64%	257.84%	30.30%	-15.54%
Accounts Receivable	367.89	394.27	376.25	395.01	284.36	229.12
Other Receivables	5.32	6.06	9.34	7.9	7.48	12.96
Receivables	373.21	400.33	385.59	402.91	291.84	242.09
Inventory	119.14	119.44	126.2	97.78	71.26	97.33
Other Current Assets	15.53	9.43	25.14	8.89	9.3	6.06
Total Current Assets	737.27	875.98	892.17	890.09	478.73	427.08
Property, Plant & Equipment	104.94	91.49	129.01	159.28	157.31	131.81
Long-Term Investments	36.3	33.09	84.44	77.77	5	-
Goodwill	79.58	48.06	48.06	48.06	-	-
Other Intangible Assets	37.5	6.25	7.25	9.23	0.51	0.51
Long-Term Deferred Tax Assets	62.7	55.81	48.15	32.16	16.26	14.55
Long-Term Deferred Charges	4.52	16.78	25.49	22.61	16.88	23.48
Other Long-Term Assets	43.13	2.02	0.34	2.07	0.76	0.53
Total Assets	1,106	1,129	1,235	1,241	675.44	597.96
Accounts Payable	120.94	136.4	130.11	96.22	58.39	58.34
Accrued Expenses	20.04	33.87	29.74	37.17	27.5	26.14
Short-Term Debt	60.3	52.69	42.99	32.8	48.99	65
Current Portion of Leases	7.58	14.61	13.38	12.85	14.19	-
Current Income Taxes Payable	11.72	8.93	7.34	6.58	8.15	2.75
Current Unearned Revenue	35.5	39.55	43.57	30.05	16.93	24.71
Other Current Liabilities	53.59	29.12	15.51	10.02	8.6	5.26
Total Current Liabilities	309.68	315.17	282.64	225.68	182.74	182.19
Long-Term Leases	7.64	8.71	18.95	24.13	30.21	-
Long-Term Unearned Revenue	3.16	1.05	1.76	2.26	1.42	1.43
Long-Term Deferred Tax Liabilities	9.82	12.36	18.44	22.07	16.71	21.45
Other Long-Term Liabilities	-	-	0.35	-	-	-
Total Liabilities	337.24	337.29	322.14	274.15	231.08	205.06
Common Stock	120	120	120	120	90	90
Additional Paid-In Capital	675.27	666.88	670.33	671.5	176.03	176.68
Retained Earnings	-81.32	-41.53	24.26	117.8	158.86	109.14
Treasury Stock	-23.56	-24.57	-8	-	-	-
Total Common Equity	690.4	720.78	806.58	909.3	424.9	375.81
Minority Interest	78.3	71.41	106.2	57.82	19.46	17.09
Shareholders' Equity	768.69	792.19	912.78	967.12	444.36	392.9
Total Liabilities & Equity	1,106	1,129	1,235	1,241	675.44	597.96
Total Debt	82.47	76.01	75.32	69.78	93.39	65
Net Cash (Debt)	146.93	270.77	279.92	310.73	12.95	16.6
Net Cash Growth	-34.65%	-3.27%	-9.91%	2299.89%	-22.02%	-69.60%
Net Cash Per Share	1.29	2.30	2.33	2.60	0.14	0.18
Filing Date Shares Outstanding	113.79	104.8	120	120	120	90
Total Common Shares Outstanding	113.79	104.8	120	120	90	90
Working Capital	427.59	560.82	609.53	664.41	295.99	244.89
Book Value Per Share	6.07	6.88	6.72	7.58	4.72	4.18
Tangible Book Value	573.32	666.47	751.27	852	424.39	375.3
Tangible Book Value Per Share	5.04	6.36	6.26	7.10	4.72	4.17
Machinery	-	271.21	291.11	275.31	220.93	203.22
Construction In Progress	-	0.79	0.53	6.3	1.84	2.16

Source: S&P Global Market Intelligence. Standard template. Financial Sources.