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

SHE:300607 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	941.21	822.13	1,247	1,057	1,322	1,514
Trading Asset Securities	294.01	337.78	297.86	309.2	511.75	201.35
Cash & Short-Term Investments	1,235	1,160	1,545	1,366	1,833	1,715
Cash Growth	-16.93%	-24.92%	13.10%	-25.50%	6.89%	55.40%
Accounts Receivable	1,872	2,112	2,944	2,488	1,339	758.27
Other Receivables	204.05	56.67	70.04	70.88	90.62	24.1
Receivables	2,076	2,169	3,014	2,559	1,429	782.37
Inventory	812.99	630.05	699.21	1,246	1,765	811
Other Current Assets	102.55	202.64	195.46	165.97	255.07	146.86
Total Current Assets	4,226	4,162	5,453	5,338	5,283	3,455
Property, Plant & Equipment	1,021	957.48	1,080	778.72	598.23	336.43
Long-Term Investments	4.03	4.08	10.89	11.69	11.18	8.13
Goodwill	70.5	70.5	85.23	106.01	103.53	66.93
Other Intangible Assets	265.19	269.84	314.39	325.87	220.08	122.4
Long-Term Deferred Tax Assets	142.98	145.4	116.85	82.34	51.41	31.41
Long-Term Deferred Charges	26.78	27.14	13.92	9.72	11.49	8.16
Other Long-Term Assets	265.79	299.6	18.47	-	-	0.67
Total Assets	6,044	5,936	7,093	6,652	6,279	4,029
Accounts Payable	1,269	1,342	1,654	1,510	1,596	841.52
Accrued Expenses	122.24	150.57	158.42	147.15	123.56	219
Short-Term Debt	387.42	361.93	626.99	606.36	220.58	50
Current Portion of Long-Term Debt	86.58	181.47	33.9	20.89	20.16	7.81
Current Portion of Leases	1.17	1.3	8.57	6.31	15.02	-
Current Income Taxes Payable	41.49	37.03	51.58	53.51	54.35	67.51
Current Unearned Revenue	508.79	325.37	490.11	638.49	943.87	498.15
Other Current Liabilities	281.71	339.88	539.23	401.34	218.5	67.36
Total Current Liabilities	2,698	2,740	3,563	3,384	3,192	1,751
Long-Term Debt	355.7	252.6	921.61	788.04	742.72	78.43
Long-Term Leases	1.74	2.01	30.49	15.02	33.99	-
Long-Term Unearned Revenue	14.82	16.41	17.77	14.2	15.78	15.49
Long-Term Deferred Tax Liabilities	8.45	8.86	9.13	8.74	6.94	-
Other Long-Term Liabilities	18	21.07	36.39	33.52	24.32	27.44
Total Liabilities	3,097	3,040	4,578	4,243	4,016	1,873
Common Stock	476.97	476.97	424.83	425.42	426.46	266.17
Additional Paid-In Capital	1,425	1,423	726.74	720.93	733.59	887.36
Retained Earnings	970.51	941.78	1,205	1,147	997.72	1,026
Treasury Stock	-56.13	-56.13	-35	-34.35	-12.28	-20.94
Comprehensive Income & Other	8.97	11.36	89.35	87.84	64.81	-7.26
Total Common Equity	2,825	2,797	2,411	2,347	2,210	2,151
Minority Interest	121.87	98.56	104.09	61.59	53.26	5.42
Shareholders' Equity	2,947	2,895	2,515	2,409	2,264	2,157
Total Liabilities & Equity	6,044	5,936	7,093	6,652	6,279	4,029
Total Debt	832.61	799.31	1,622	1,437	1,032	136.24
Net Cash (Debt)	402.61	360.59	-76.75	-70.72	800.9	1,579
Net Cash Growth	-	-	-	-	-49.27%	91.80%
Net Cash Per Share	0.90	0.84	-0.18	-0.16	1.84	3.28
Filing Date Shares Outstanding	472.5	472.5	422.39	425.42	426.46	425.87
Total Common Shares Outstanding	472.5	472.5	422.39	425.42	426.46	425.87
Working Capital	1,528	1,422	1,890	1,954	2,091	1,704
Book Value Per Share	5.98	5.92	5.71	5.52	5.18	5.05
Tangible Book Value	2,489	2,456	2,011	1,915	1,887	1,962
Tangible Book Value Per Share	5.27	5.20	4.76	4.50	4.42	4.61
Buildings	713.77	670.31	548.55	415.12	190.21	190.21
Machinery	138.77	132.93	129.51	119.83	91.4	65.81
Construction In Progress	302.34	272.23	478.63	309.72	337.31	131.54

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.