Guangdong Topstar Technology Co., Ltd. (SHE:300607)

SHE:300607 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	822.13	1,247	1,057	1,322	1,514
Trading Asset Securities	337.78	297.86	309.2	511.75	201.35
Cash & Short-Term Investments	1,160	1,545	1,366	1,833	1,715
Cash Growth	-24.92%	13.10%	-25.50%	6.89%	55.40%
Accounts Receivable	2,112	2,944	2,488	1,339	758.27
Other Receivables	56.67	70.04	70.88	90.62	24.1
Receivables	2,169	3,014	2,559	1,429	782.37
Inventory	630.05	699.21	1,246	1,765	811
Other Current Assets	202.64	195.46	165.97	255.07	146.86
Total Current Assets	4,162	5,453	5,338	5,283	3,455
Property, Plant & Equipment	957.48	1,080	778.72	598.23	336.43
Long-Term Investments	4.08	10.89	11.69	11.18	8.13
Goodwill	70.5	85.23	106.01	103.53	66.93
Other Intangible Assets	269.84	314.39	325.87	220.08	122.4
Long-Term Deferred Tax Assets	145.4	116.85	82.34	51.41	31.41
Long-Term Deferred Charges	27.14	13.92	9.72	11.49	8.16
Other Long-Term Assets	299.6	18.47	-	-	0.67
Total Assets	5,936	7,093	6,652	6,279	4,029
Accounts Payable	1,342	1,654	1,510	1,596	841.52
Accrued Expenses	150.57	158.42	147.15	123.56	219
Short-Term Debt	361.93	626.99	606.36	220.58	50
Current Portion of Long-Term Debt	181.47	33.9	20.89	20.16	7.81
Current Portion of Leases	1.99	8.57	6.31	15.02	-
Current Income Taxes Payable	37.03	51.58	53.51	54.35	67.51
Current Unearned Revenue	325.37	490.11	638.49	943.87	498.15
Other Current Liabilities	339.19	539.23	401.34	218.5	67.36
Total Current Liabilities	2,740	3,563	3,384	3,192	1,751
Long-Term Debt	252.6	921.61	788.04	742.72	78.43
Long-Term Leases	2.01	30.49	15.02	33.99	-
Long-Term Unearned Revenue	16.41	17.77	14.2	15.78	15.49
Long-Term Deferred Tax Liabilities	8.86	9.13	8.74	6.94	-
Other Long-Term Liabilities	21.07	36.39	33.52	24.32	27.44
Total Liabilities	3,040	4,578	4,243	4,016	1,873
Common Stock	476.97	424.83	425.42	426.46	266.17
Additional Paid-In Capital	1,423	726.74	720.93	733.59	887.36
Retained Earnings	941.78	1,205	1,147	997.72	1,026
Treasury Stock	-56.13	-35	-34.35	-12.28	-20.94
Comprehensive Income & Other	11.36	89.35	87.84	64.81	-7.26
Total Common Equity	2,797	2,411	2,347	2,210	2,151
Minority Interest	98.56	104.09	61.59	53.26	5.42
Shareholders' Equity	2,895	2,515	2,409	2,264	2,157
Total Liabilities & Equity	5,936	7,093	6,652	6,279	4,029
Total Debt	800	1,622	1,437	1,032	136.24
Net Cash (Debt)	359.9	-76.75	-70.72	800.9	1,579
Net Cash Growth	-	-	-	-49.27%	91.80%
Net Cash Per Share	0.84	-0.18	-0.16	1.84	3.28
Filing Date Shares Outstanding	472.5	422.39	425.42	426.46	425.87
Total Common Shares Outstanding	472.5	422.39	425.42	426.46	425.87
Working Capital	1,422	1,890	1,954	2,091	1,704
Book Value Per Share	5.92	5.71	5.52	5.18	5.05
Tangible Book Value	2,456	2,011	1,915	1,887	1,962
Tangible Book Value Per Share	5.20	4.76	4.50	4.42	4.61
Buildings	670.31	548.55	415.12	190.21	190.21
Machinery	132.93	129.51	119.83	91.4	65.81
Construction In Progress	272.23	478.63	309.72	337.31	131.54

Updated Oct 24, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.