J.Pond Precision Technology Co., Ltd. (SHE:301326)

SHE:301326 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	230.16	286.71	301.01	216.72	160.74	132.98
Short-Term Investments	-	150.23	30.02	-	-	0.01
Trading Asset Securities	242.8	251.21	261	379.44	2.3	-
Cash & Short-Term Investments	472.96	688.15	592.03	596.16	163.03	132.99
Cash Growth	13.38%	16.24%	-0.69%	265.67%	22.59%	72.26%
Accounts Receivable	247.5	300.07	215.9	371.08	324.76	372.36
Other Receivables	12.42	12.46	8.79	9.08	5.58	7.38
Receivables	259.92	312.53	224.69	380.17	330.35	379.74
Inventory	79.14	77.55	79.12	101.01	87.44	77.45
Prepaid Expenses	-	-	0	0.28	0.83	2.38
Other Current Assets	125.27	22.83	23.95	21.38	20.28	8.34
Total Current Assets	937.29	1,101	919.79	1,099	601.93	600.91
Property, Plant & Equipment	365.15	371.74	309.43	274.74	232.63	78.81
Long-Term Investments	294.41	72.87	269.22	274.72	14.32	-
Goodwill	62.24	62.24	14.74	-	-	-
Other Intangible Assets	33.31	33.87	34.79	10.94	10.15	9.67
Long-Term Deferred Tax Assets	55.08	53	41.57	35.51	16.97	11.41
Long-Term Deferred Charges	13.07	12.57	17.22	22.97	16.84	9.47
Other Long-Term Assets	82.01	75.67	5.52	21.18	15.87	6.07
Total Assets	1,843	1,783	1,612	1,739	908.72	716.33
Accounts Payable	145.04	182.75	128.56	136.03	233.6	223.13
Accrued Expenses	20.42	29.52	23.75	31.52	29.75	22.33
Short-Term Debt	304.72	180.47	62.42	78.49	74.26	48.64
Current Portion of Leases	12.34	14.04	14.23	14.15	13.37	-
Current Income Taxes Payable	4.84	3.47	0	4.81	2.39	5.45
Current Unearned Revenue	0.99	0.53	2.81	2.75	-	-
Other Current Liabilities	8.82	8.44	2.5	7.25	2.67	0.27
Total Current Liabilities	497.16	419.21	234.26	274.99	356.04	299.82
Long-Term Debt	9.93	10	-	-	-	-
Long-Term Leases	20.05	18.94	25.41	37.89	45.11	-
Long-Term Unearned Revenue	9.71	9.96	9.81	7.14	7.37	5.43
Long-Term Deferred Tax Liabilities	6.33	6.42	7.38	10.03	0.34	-
Total Liabilities	543.18	464.53	276.87	330.04	408.86	305.25
Common Stock	72.19	72.19	72.19	72.19	54.09	54.09
Additional Paid-In Capital	1,083	1,080	1,073	1,073	256.88	256.88
Retained Earnings	131.48	142.72	176.43	261.11	175.27	89.9
Treasury Stock	-22.1	-13.6	-	-	-	-
Comprehensive Income & Other	-4.18	-4.13	-0.25	-0.22	-0.28	-0.22
Total Common Equity	1,261	1,277	1,321	1,406	485.97	400.65
Minority Interest	38.69	41	13.92	2.82	13.89	10.43
Shareholders' Equity	1,299	1,318	1,335	1,409	499.86	411.09
Total Liabilities & Equity	1,843	1,783	1,612	1,739	908.72	716.33
Total Debt	347.04	223.44	102.06	130.53	132.74	48.64
Net Cash (Debt)	125.92	464.7	489.97	465.63	30.29	84.35
Net Cash Growth	-56.28%	-5.16%	5.23%	1437.05%	-64.09%	411.03%
Net Cash Per Share	1.76	6.48	6.76	7.92	0.56	1.69
Filing Date Shares Outstanding	71.62	71.8	72.19	72.19	54.09	54.09
Total Common Shares Outstanding	71.62	71.8	72.19	72.19	54.09	54.09
Working Capital	440.13	681.85	685.53	824.01	245.89	301.09
Book Value Per Share	17.60	17.79	18.30	19.48	8.98	7.41
Tangible Book Value	1,165	1,181	1,272	1,395	475.82	390.99
Tangible Book Value Per Share	16.27	16.45	17.62	19.33	8.80	7.23
Buildings	-	73.38	73.38	73.38	0.49	0.49
Machinery	-	293.62	223.22	200.27	139.06	87.48
Construction In Progress	-	91.26	52.9	-	68.46	13.51

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