西山科技 - Financials

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
+Revenue	336.0M	361.0M	262.0M	209.0M	127.0M
Revenue Growth %	-6.9%	37.8%	25.4%	64.6%	--
Total Revenue	336.0M	361.0M	262.0M	209.0M	127.0M
Cost Of Revenue	99.5M	112.0M	82.4M	63.4M	43.2M
+Gross Profit	236.5M	249.0M	179.6M	145.6M	83.8M
Gross Margin %	70.4%	69.0%	68.5%	69.7%	66.0%
Total Operating Cost	261.0M	269.0M	198.0M	162.0M	122.0M
Selling Expenses	87.6M	87.6M	61.8M	50.2M	38.6M
Admin Expenses	25.3M	24.6M	23.0M	19.3M	16.1M
Rd Expenses	55.2M	46.5M	29.9M	28.1M	18.8M
Finance Expenses	-14.1M	-7.6M	-2.4M	-1.3M	2.8M
+Operating Income	111.0M	127.0M	75.3M	61.4M	13.7M
Operating Margin %	33.0%	35.2%	28.7%	29.4%	10.8%
Non Operating Income	35,300	80,600	93,400	11,800	288,500
Non Operating Expenses	136,100	146,600	724,700	595,000	235,300
Investment Income	13.6M	9.9M	3.6M	--	--
Fair Value Change Income	13.5M	5.1M	--	--	--
Asset Disposal Income	66,100	-163,500	-39,300	4.5M	-35,900
Asset Impairment Loss	3.5M	1.5M	804,500	37,500	781,700
Other Income	9.2M	21.1M	7.9M	9.9M	8.5M
Income Before Tax	111.0M	127.0M	74.7M	60.8M	13.7M
Income Tax	12.7M	9.7M	-659,200	-590,500	-475,100
+Net Income	98.7M	117.0M	75.4M	61.4M	14.2M
Net Margin %	29.4%	32.4%	28.8%	29.4%	11.2%
Net Income Attributable	98.7M	117.0M	75.4M	61.4M	14.2M
Eps Basic	1.97	2.53	1.90	1.67	0.46
Eps Diluted	1.97	2.53	1.90	1.67	0.46

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
Cash And Equivalents	558.0M	712.0M	333.0M	304.0M	110.0M
Trading Financial Assets	435.0M	874.0M	--	--	--
Accounts Receivable	74.2M	55.7M	624,400	305,800	176,300
Notes Receivable	2.8M	2.7M	1.8M	300,000	568,100
Notes And Accounts Receivable	76.9M	58.3M	2.4M	605,800	744,400
Prepayments	7.7M	4.9M	2.3M	1.5M	2.2M
Inventory	75.3M	59.5M	62.7M	50.1M	35.9M
Total Current Assets	1.2B	1.7B	408.0M	365.0M	150.0M
Fixed Assets	--	26.2M	20.9M	16.9M	16.7M
Fixed Assets Total	358.0M	26.2M	20.9M	16.9M	16.7M
Construction In Progress	--	186.0M	58.9M	1.0M	--
Construction In Progress Total	14.3M	186.0M	58.9M	1.0M	--
Intangible Assets	22.3M	20.7M	18.7M	218,800	7.0M
Long Term Deferred Expenses	2.0M	3.5M	4.4M	6.2M	880,000
Total Non Current Assets	771.0M	602.0M	114.0M	38.6M	26.3M
Total Assets	1.9B	2.3B	523.0M	404.0M	176.0M
Short Term Borrowings	--	--	--	--	--
Accounts Payable	100.0M	87.3M	47.1M	17.4M	11.1M
Advance Receipts	--	--	--	--	--
Contract Liabilities	7.9M	4.6M	12.9M	19.3M	23.8M
Total Current Liabilities	150.0M	150.0M	109.0M	68.5M	69.1M
Total Non Current Liabilities	10.7M	7.0M	7.3M	9.4M	3.9M
Total Liabilities	161.0M	157.0M	116.0M	77.9M	73.0M
Paid In Capital	49.6M	53.0M	39.8M	39.8M	35.6M
Capital Reserve	1.7B	1.9B	290.0M	285.0M	128.0M
Surplus Reserve	22.1M	12.2M	452,000	452,000	452,000
Retained Earnings	222.0M	182.0M	76.4M	924,800	-60.5M
Equity Attributable	1.8B	2.2B	406.0M	326.0M	103.0M
Total Equity	1.8B	2.2B	406.0M	326.0M	103.0M

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021	FY 2020Dec 31, 2020
Cash From Sales	358.0M	312.0M	281.0M	223.0M	141.0M
Tax Refunds Received	3.9M	5.7M	1.3M	4.3M	1.8M
Total Operating Cash Inflow	371.0M	338.0M	293.0M	236.0M	152.0M
Cash Paid For Goods	99.0M	83.2M	77.5M	56.8M	26.6M
Cash Paid To Employees	121.0M	102.0M	83.3M	68.2M	61.0M
Taxes Paid	29.4M	21.5M	15.8M	21.6M	8.1M
Total Operating Cash Outflow	331.0M	270.0M	214.0M	180.0M	118.0M
Operating Cash Flow	39.5M	68.1M	79.1M	55.9M	34.6M
Total Investing Cash Inflow	1.8B	731.0M	562.0M	9.5M	81,000
Total Investing Cash Outflow	1.5B	2.0B	603.0M	14.2M	1.6M
Investing Cash Flow	309.0M	-1.3B	-41.3M	-4.7M	-1.5M
Cash From Borrowings	--	--	--	--	12.3M
Dividends And Interest Paid	48.9M	--	--	29,700	1.7M
Debt Repayments	--	--	--	--	41.8M
Total Financing Cash Inflow	--	1.7B	--	147.0M	118.0M
Total Financing Cash Outflow	503.0M	31.4M	9.2M	3.9M	52.2M
Financing Cash Flow	-503.0M	1.6B	-9.2M	144.0M	65.7M
Net Change In Cash	-154.0M	379.0M	28.7M	195.0M	98.8M
Ending Cash Balance	558.0M	712.0M	333.0M	304.0M	110.0M
Capex	158.0M	104.0M	49.2M	14.2M	1.6M