Guangzhou Frontop Digital Creative Technology Corporation (SHE:301313)

SHE:301313 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	116	250.09	332.6	555.36	165.54	197.45
Trading Asset Securities	40.14	10.1	171.83	-	-	-
Cash & Short-Term Investments	156.15	260.19	504.43	555.36	165.54	197.45
Cash Growth	-38.78%	-48.42%	-9.17%	235.49%	-16.16%	6.92%
Accounts Receivable	432.77	420.26	527.31	501.1	431.31	294.22
Other Receivables	23.3	12.35	12.22	11.86	12.2	18.32
Receivables	456.07	432.62	539.53	512.96	443.51	312.54
Inventory	105.82	121.62	52.51	29.05	40.18	72.41
Prepaid Expenses	-	-	-	-	-	9.23
Other Current Assets	24.1	18.77	5.48	3	4.85	61.77
Total Current Assets	742.14	833.2	1,102	1,100	654.07	653.41
Property, Plant & Equipment	253.1	248.82	149.69	114.33	105.76	36.96
Goodwill	89.28	51.6	1.6	1.91	3.09	3.09
Other Intangible Assets	238.09	170.95	167.52	2.86	3.77	3.74
Long-Term Accounts Receivable	-	21.05	27.36	25.03	26.17	-
Long-Term Deferred Tax Assets	51.78	48.26	39.65	34.55	22.2	17.51
Long-Term Deferred Charges	13.15	12.66	6.46	6.65	11.52	5.25
Other Long-Term Assets	25.22	2.97	4.09	173.01	-	54.46
Total Assets	1,413	1,390	1,498	1,459	826.57	774.41
Accounts Payable	328.32	331.28	341.11	284.39	220.78	201.31
Accrued Expenses	32.87	41.56	36.76	34.33	38.05	28.77
Short-Term Debt	77.74	55.71	8.15	22.83	11.83	18.99
Current Portion of Leases	-	8.4	7.63	7.78	5.13	-
Current Income Taxes Payable	7.49	2.09	6.04	7.31	9.84	16.1
Current Unearned Revenue	66.48	41.31	5.39	4.43	27.1	-
Other Current Liabilities	71.95	81.29	44.02	33.74	30.48	96.68
Total Current Liabilities	597.21	561.65	449.1	394.81	343.2	361.85
Long-Term Debt	37.28	5.61	-	-	-	-
Long-Term Leases	2.42	8.88	15.09	21.59	13.39	-
Long-Term Unearned Revenue	0.68	-	-	0.09	1.17	1.25
Long-Term Deferred Tax Liabilities	19.7	4.1	2.62	3.61	-	-
Other Long-Term Liabilities	-	-	-	-	-	0.33
Total Liabilities	657.28	580.24	466.81	420.1	357.76	363.43
Common Stock	103.45	104.69	102.33	102.33	76.75	76.75
Additional Paid-In Capital	735.81	750.96	707.38	712.74	182.42	182.42
Retained Earnings	-72.28	24.13	226.73	230.74	212.38	153.4
Treasury Stock	-46.77	-69.78	-	-	-	-
Total Common Equity	720.2	810.01	1,036	1,046	471.55	412.57
Minority Interest	35.28	-0.73	-4.94	-7.21	-2.74	-1.59
Shareholders' Equity	755.48	809.28	1,032	1,039	468.81	410.98
Total Liabilities & Equity	1,413	1,390	1,498	1,459	826.57	774.41
Total Debt	129.8	78.61	30.87	52.2	30.35	18.99
Net Cash (Debt)	26.35	181.58	473.56	503.16	135.19	178.46
Net Cash Growth	-84.26%	-61.66%	-5.88%	272.19%	-24.25%	4.18%
Net Cash Per Share	0.25	1.73	4.51	6.06	1.76	2.32
Filing Date Shares Outstanding	106.11	103.46	104.21	102.33	75.73	76.75
Total Common Shares Outstanding	106.11	103.46	102.33	102.33	75.73	76.75
Working Capital	144.93	271.56	652.84	705.54	310.87	291.56
Book Value Per Share	6.79	7.83	10.13	10.22	6.23	5.38
Tangible Book Value	392.83	587.45	867.32	1,041	464.7	405.75
Tangible Book Value Per Share	3.70	5.68	8.48	10.17	6.14	5.29
Buildings	-	77.99	77.99	81.01	79.67	-
Machinery	-	49.31	42.8	40.01	37.97	-
Construction In Progress	-	151.44	46.63	-	-	-

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