UTime Limited (WTO)

UTime Balance Sheet

Financials in millions CNY. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	76.68	76.68	71.92	66.69	8.98	0.55
Cash & Short-Term Investments	76.68	76.68	71.92	66.69	8.98	0.55
Cash Growth	6.61%	6.61%	7.84%	642.92%	1520.40%	-92.52%
Accounts Receivable	30.79	30.79	52.71	22.9	18.04	41.97
Other Receivables	18.85	18.85	19.55	14.23	18.47	22.26
Receivables	49.64	49.64	72.26	37.13	36.51	64.23
Inventory	11.03	11.03	16.17	36.07	31.73	28.68
Restricted Cash	0.5	0.5	0.5	0.5	0.5	0.5
Other Current Assets	440.25	440.25	76.16	52.53	53.12	22.85
Total Current Assets	578.09	578.09	237	192.92	130.83	116.81
Property, Plant & Equipment	70.43	70.43	74.44	54.59	37.11	41.24
Long-Term Investments	-	-	-	-	-	0.83
Other Intangible Assets	0.66	0.66	1.68	2.59	2.31	1.24
Other Long-Term Assets	0.77	0.77	0.02	0.54	3.33	8
Total Assets	649.95	649.95	313.14	250.64	173.58	168.12
Accounts Payable	106.09	106.09	125.37	74.53	49.12	65.81
Accrued Expenses	15.59	15.59	19.14	11.7	12.24	14.85
Short-Term Debt	56.95	56.95	57.44	35.78	30.8	15
Current Portion of Long-Term Debt	-	-	1.08	0.8	5.58	1.2
Current Portion of Leases	6.82	6.82	3.67	3.36	1.14	1.03
Current Income Taxes Payable	0.02	0.02	0.02	0.02	0.02	0.02
Current Unearned Revenue	1.81	1.81	-	-	1	-
Other Current Liabilities	85.54	85.54	38.95	36.94	48.22	22.92
Total Current Liabilities	272.82	272.82	245.67	163.14	148.12	120.84
Long-Term Debt	-	-	6.87	8.02	-	5.58
Long-Term Leases	10.05	10.05	10.88	14.55	0.29	1.37
Long-Term Unearned Revenue	-	-	-	-	-	0.4
Long-Term Deferred Tax Liabilities	0.13	0.13	0.3	0.47	-	-
Other Long-Term Liabilities	4.34	4.34	8.7	-	-	-
Total Liabilities	287.34	287.34	272.41	186.17	148.4	128.18
Common Stock	0.28	0.28	0.01	0.01	0	0
Additional Paid-In Capital	573.62	573.62	216.5	152.24	73.22	73.22
Retained Earnings	-208.83	-208.83	-175.89	-88.28	-49.44	-32.82
Comprehensive Income & Other	2.73	2.73	3.47	1.02	1.4	-0.47
Total Common Equity	367.8	367.8	44.09	64.99	25.18	39.94
Minority Interest	-5.19	-5.19	-3.36	-0.52	-	-
Shareholders' Equity	362.61	362.61	40.73	64.47	25.18	39.94
Total Liabilities & Equity	649.95	649.95	313.14	250.64	173.58	168.12
Total Debt	73.83	73.83	79.93	62.51	37.81	24.18
Net Cash (Debt)	2.85	2.85	-8.01	4.18	-28.83	-23.62
Net Cash Per Share	4.30	4.30	-17.84	12.81	-159.55	-131.03
Filing Date Shares Outstanding	18.04	18.04	0.54	0.33	0.18	0.18
Total Common Shares Outstanding	15.68	15.68	0.54	0.33	0.18	0.18
Working Capital	305.27	305.27	-8.67	29.78	-17.29	-4.03
Book Value Per Share	23.45	23.45	81.24	196.51	139.33	221.00
Tangible Book Value	367.14	367.14	42.41	62.4	22.87	38.69
Tangible Book Value Per Share	23.41	23.41	78.15	188.67	126.56	214.11
Machinery	58.61	58.61	60.99	34.81	29.02	29.03

Source: S&P Capital IQ. Standard template. Financial Sources.