Shanghai National Center of Testing and Inspection for Electric Cable and Wire Co., Ltd (SHE:301289)

SHE:301289 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	737.64	749.37	705.22	686.36	230.65	176.44
Short-Term Investments	-	-	20.36	20.38	-	-
Trading Asset Securities	-	-	-	-	10	-
Cash & Short-Term Investments	737.64	749.37	725.58	706.73	240.65	176.44
Cash Growth	6.84%	3.28%	2.67%	193.67%	36.40%	12.53%
Accounts Receivable	61.36	31.64	32.49	28	21.61	18.02
Other Receivables	0.82	1.61	3.17	0.35	1.05	25.17
Receivables	62.18	33.25	35.66	28.35	22.65	43.19
Inventory	10.61	9.22	5.32	6.52	7.15	6.56
Prepaid Expenses	-	-	-	-	7.74	-
Other Current Assets	5.54	1.7	8.9	3.23	0.41	0.83
Total Current Assets	815.97	793.53	775.45	744.84	278.61	227.01
Property, Plant & Equipment	384.5	382.88	383.85	361.79	294.89	174.25
Long-Term Investments	-	40.91	10.07	-	-	-
Goodwill	2.44	2.44	2.44	2.44	-	-
Other Intangible Assets	35.72	36.55	36.25	36.89	20.03	20.71
Long-Term Deferred Tax Assets	5.18	4.82	4.22	4.29	3.36	2.73
Long-Term Deferred Charges	23.38	26.13	27.51	15.5	15.22	18.94
Other Long-Term Assets	58.51	3.74	4.23	2.96	0.67	3.92
Total Assets	1,326	1,291	1,244	1,169	612.77	447.57
Accounts Payable	17.04	15	17.38	17.04	43.28	52.97
Accrued Expenses	20.25	22.48	21.08	13.26	9.63	9.05
Short-Term Debt	-	1	1.49	-	-	4.78
Current Portion of Leases	16.04	16.02	16.59	10.75	9.71	-
Current Income Taxes Payable	6.03	6.38	3.61	3.8	2.7	1.41
Current Unearned Revenue	69.56	63.16	31.09	26.76	34.26	43.29
Other Current Liabilities	21.91	3.44	14.84	12.02	3.04	6.74
Total Current Liabilities	150.85	127.48	106.06	83.64	102.61	118.23
Long-Term Leases	86.54	92.3	108.32	110.68	100.86	-
Long-Term Unearned Revenue	12.74	12.8	11.1	11.67	11.68	9.78
Long-Term Deferred Tax Liabilities	2.97	2.97	3.92	3.67	3.35	3.01
Total Liabilities	253.1	235.54	229.41	209.66	218.5	131.02
Common Stock	78	78	78	60	45	45
Additional Paid-In Capital	645.94	653.61	667.46	678.46	264.54	259.76
Retained Earnings	277.37	243.33	199.25	158.34	84.73	11.65
Comprehensive Income & Other	1.51	1.57	0.67	-	-	-
Total Common Equity	988.3	976.51	945.38	896.8	394.27	316.41
Minority Interest	84.29	78.96	69.22	62.24	-	0.14
Shareholders' Equity	1,073	1,055	1,015	959.05	394.27	316.55
Total Liabilities & Equity	1,326	1,291	1,244	1,169	612.77	447.57
Total Debt	102.58	109.32	126.39	121.44	110.57	4.78
Net Cash (Debt)	635.06	640.06	599.18	585.3	130.09	171.66
Net Cash Growth	10.32%	6.82%	2.37%	349.92%	-24.22%	9.49%
Net Cash Per Share	8.18	8.25	7.64	8.27	2.23	2.94
Filing Date Shares Outstanding	77.99	78	78	78	58.5	58.5
Total Common Shares Outstanding	77.99	78	78	78	58.5	58.5
Working Capital	665.12	666.06	669.39	661.2	175.99	108.79
Book Value Per Share	12.67	12.52	12.12	11.50	6.74	5.41
Tangible Book Value	950.14	937.51	906.69	857.48	374.24	295.7
Tangible Book Value Per Share	12.18	12.02	11.62	10.99	6.40	5.05
Buildings	-	190.77	185.23	161.71	132.86	132.86
Machinery	-	248.21	213.79	180.89	134.32	114.99
Construction In Progress	-	2.91	2.97	12.06	2.15	1

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