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	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	105.35	76.68	71.92	66.69	8.98	0.55
Cash & Short-Term Investments	105.35	76.68	71.92	66.69	8.98	0.55
Cash Growth	31.76%	6.61%	7.84%	642.92%	1520.40%	-92.52%
Accounts Receivable	35.81	30.79	52.71	22.9	18.04	41.97
Other Receivables	25.9	18.85	19.55	14.23	18.47	22.26
Receivables	61.71	49.64	72.26	37.13	36.51	64.23
Inventory	12.57	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	453.04	440.25	76.16	52.53	53.12	22.85
Total Current Assets	631.26	578.09	237	192.92	130.83	116.81
Property, Plant & Equipment	65.27	70.43	74.44	54.59	37.11	41.24
Long-Term Investments	-	-	-	-	-	0.83
Other Intangible Assets	0.65	0.66	1.68	2.59	2.31	1.24
Other Long-Term Assets	0.69	0.77	0.02	0.54	3.33	8
Total Assets	697.87	649.95	313.14	250.64	173.58	168.12
Accounts Payable	129.62	106.09	125.37	74.53	49.12	65.81
Accrued Expenses	14.5	15.59	19.14	11.7	12.24	14.85
Short-Term Debt	59	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	7.12	6.82	3.67	3.36	1.14	1.03
Current Income Taxes Payable	-0.04	0.02	0.02	0.02	0.02	0.02
Current Unearned Revenue	1.81	1.81	-	-	1	-
Other Current Liabilities	96.29	85.54	38.95	36.94	48.22	22.92
Total Current Liabilities	308.31	272.82	245.67	163.14	148.12	120.84
Long-Term Debt	-	-	6.87	8.02	-	5.58
Long-Term Leases	6.42	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	3.43	4.34	8.7	-	-	-
Total Liabilities	318.28	287.34	272.41	186.17	148.4	128.18
Common Stock	0.02	0.28	0.01	0.01	0	0
Additional Paid-In Capital	716.94	573.62	216.5	152.24	73.22	73.22
Retained Earnings	-336.15	-208.83	-175.89	-88.28	-49.44	-32.82
Comprehensive Income & Other	3.96	2.73	3.47	1.02	1.4	-0.47
Total Common Equity	384.78	367.8	44.09	64.99	25.18	39.94
Minority Interest	-5.19	-5.19	-3.36	-0.52	-	-
Shareholders' Equity	379.59	362.61	40.73	64.47	25.18	39.94
Total Liabilities & Equity	697.87	649.95	313.14	250.64	173.58	168.12
Total Debt	72.53	73.83	79.93	62.51	37.81	24.18
Net Cash (Debt)	32.81	2.85	-8.01	4.18	-28.83	-23.62
Net Cash Per Share	45.46	4.30	-17.84	12.81	-159.55	-131.03
Filing Date Shares Outstanding	0.54	18.04	0.54	0.33	0.18	0.18
Total Common Shares Outstanding	0.54	15.68	0.54	0.33	0.18	0.18
Working Capital	322.95	305.27	-8.67	29.78	-17.29	-4.03
Book Value Per Share	708.99	23.45	81.24	196.51	139.33	221.00
Tangible Book Value	384.13	367.14	42.41	62.4	22.87	38.69
Tangible Book Value Per Share	707.80	23.41	78.15	188.67	126.56	214.11
Machinery	58.62	58.61	60.99	34.81	29.02	29.03

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