Minami Acoustics Limited (SHE:301383)

Minami Acoustics 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	560.66	632.41	1,011	169.96	240.93	129.76
Short-Term Investments	-	361.14	300.95	-	-	-
Trading Asset Securities	80.37	310.99	-	-	5.44	1.64
Cash & Short-Term Investments	641.02	1,305	1,312	169.96	246.37	131.4
Cash Growth	-12.91%	-0.56%	671.85%	-31.02%	87.49%	192.66%
Accounts Receivable	557.31	433.99	458.21	274	218.46	348.01
Other Receivables	20.66	45.31	24.5	9.31	9.48	46.75
Receivables	577.97	479.3	482.71	283.31	227.93	394.76
Inventory	357.68	325.22	211.17	157.37	136.46	154.65
Other Current Assets	446.49	90.15	67.8	38.83	19.15	11.11
Total Current Assets	2,023	2,199	2,074	649.47	629.92	691.93
Property, Plant & Equipment	517.47	484.06	387.23	363.15	244.56	126.56
Long-Term Investments	-	-	-	-	-	8.99
Other Intangible Assets	66.89	27.61	27.22	26.12	26.19	21.52
Long-Term Deferred Tax Assets	38.46	31.05	29.07	30.01	18.8	8.39
Long-Term Deferred Charges	20.78	8.76	0.22	1.87	2.89	2.85
Other Long-Term Assets	16.66	6.15	38.04	31.95	34.34	36.3
Total Assets	2,683	2,757	2,555	1,103	956.71	896.54
Accounts Payable	478.46	519.88	564.03	352.74	384.19	494.35
Accrued Expenses	36.9	48.71	42.1	28.22	27.8	37.37
Short-Term Debt	-	-	-	47.2	24.35	58.53
Current Portion of Long-Term Debt	-	-	0.03	25.27	0.06	-
Current Portion of Leases	6.93	1.57	1.27	1.87	4.02	-
Current Income Taxes Payable	7.68	6.06	0.54	9.57	16.67	5.59
Current Unearned Revenue	45	28.06	9.04	7.49	2.33	0.71
Other Current Liabilities	24.27	16.24	7.17	16.53	1.33	1.93
Total Current Liabilities	599.25	620.53	624.18	488.89	460.74	598.48
Long-Term Debt	-	-	0	47.05	18.34	0.13
Long-Term Leases	20.06	10.04	0.74	1.5	9.11	-
Long-Term Unearned Revenue	53.21	56.26	59.43	58.14	33.34	4.77
Long-Term Deferred Tax Liabilities	0.84	0.23	0.08	0.22	3.18	-
Other Long-Term Liabilities	1.38	3.84	0.52	0.04	0.07	-
Total Liabilities	674.74	690.9	684.94	595.83	524.78	603.38
Common Stock	163.27	162.88	116.24	87.18	87.18	87.18
Additional Paid-In Capital	1,385	1,366	1,389	191.25	184.95	178.17
Retained Earnings	455.28	529.87	359.99	223.89	157.04	25.31
Treasury Stock	-1.45	-2.2	-	-	-	-
Comprehensive Income & Other	5.85	3.99	1.2	0.92	0.37	0.82
Total Common Equity	2,008	2,061	1,867	503.24	429.54	291.48
Minority Interest	0.79	4.93	3.86	3.49	2.39	1.69
Shareholders' Equity	2,009	2,066	1,870	506.74	431.93	293.17
Total Liabilities & Equity	2,683	2,757	2,555	1,103	956.71	896.54
Total Debt	26.99	11.61	2.04	122.89	55.88	58.66
Net Cash (Debt)	614.03	1,293	1,310	47.07	190.5	72.75
Net Cash Growth	-16.22%	-1.29%	2682.66%	-75.29%	161.87%	-
Net Cash Per Share	3.87	7.94	9.24	0.39	1.56	0.60
Filing Date Shares Outstanding	163.27	162.95	162.74	122.05	122.05	122.05
Total Common Shares Outstanding	163.27	162.95	162.74	122.05	122.05	122.05
Working Capital	1,424	1,579	1,449	160.58	169.18	93.46
Book Value Per Share	12.30	12.65	11.47	4.12	3.52	2.39
Tangible Book Value	1,941	2,033	1,839	477.12	403.35	269.95
Tangible Book Value Per Share	11.89	12.48	11.30	3.91	3.30	2.21
Buildings	-	357.09	313.83	86.06	86.06	86.06
Machinery	-	253.55	179.27	134.98	104.01	92.41
Construction In Progress	-	8.69	1.93	223.27	108.22	-

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