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Beijing Worldia Diamond Tools (688028)

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  • 127.86
  • -11.19-8.05%
Market Closed May 14 15:00 CST
19.30BMarket Cap189.70P/E (TTM)

Beijing Worldia Diamond Tools (688028) Balance Sheet

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YOY yoy
Hide blank lines yoy
(Q1)Mar 31, 2026
(FY)Dec 31, 2025
(Q9)Sep 30, 2025
(Q6)Jun 30, 2025
(Q1)Mar 31, 2025
(FY)Dec 31, 2024
(Q9)Sep 30, 2024
(Q6)Jun 30, 2024
(Q1)Mar 31, 2024
(FY)Dec 31, 2023
Assets
Current assets
Money funds
25.84%239.07M
-6.30%248.05M
-12.77%191.17M
-32.62%180.86M
-22.13%189.98M
11.76%264.73M
-19.16%219.15M
-23.09%268.4M
-40.76%243.99M
-47.87%236.88M
Notes receivable and accounts receivable
11.53%238.56M
22.86%254.06M
8.72%246.11M
2.37%222.83M
3.93%213.89M
-12.62%206.8M
1.25%226.37M
28.08%217.66M
28.11%205.8M
26.27%236.68M
-Notes receivable
8.49%44.51M
36.65%36.15M
10.73%27.7M
16.45%30.66M
-20.35%41.02M
6.83%26.46M
-30.69%25.02M
19.23%26.33M
71.49%51.5M
-10.95%24.76M
-Accounts receivable
12.26%194.06M
20.83%217.91M
8.47%218.41M
0.44%192.17M
12.04%172.87M
-14.90%180.34M
7.40%201.35M
29.41%191.34M
18.14%154.3M
32.75%211.91M
Other receivables (including interest and dividends)
-18.98%2.9M
-32.66%1.63M
79.52%2.1M
398.50%1.92M
141.79%3.57M
763.14%2.42M
-55.32%1.17M
-78.46%385.83K
-21.08%1.48M
-85.07%280.86K
-Other receivable
----
-32.66%1.63M
----
398.50%1.92M
----
763.14%2.42M
----
-78.46%385.83K
----
-85.07%280.86K
Advance payment
119.45%18.49M
47.36%5.24M
-6.75%9.78M
-47.78%4.68M
-45.33%8.43M
-71.14%3.56M
-15.58%10.48M
-49.01%8.96M
21.40%15.41M
14.01%12.33M
Inventories
6.04%324.46M
-1.52%294.62M
1.06%305.26M
1.06%306.73M
7.84%305.96M
9.88%299.16M
12.26%302.06M
28.87%303.52M
36.31%283.73M
42.34%272.26M
Receivable financing
-52.21%10.39M
5.82%19.12M
-28.21%14.27M
39.42%18.39M
90.73%21.75M
162.72%18.07M
560.27%19.88M
204.39%13.19M
54.63%11.4M
-16.41%6.88M
Other current assets
70.72%36.93M
60.34%34.24M
49.99%22.26M
58.61%24.8M
-16.41%21.63M
-13.25%21.36M
-34.63%14.84M
-25.01%15.64M
0.23%25.88M
40.10%24.62M
Total current assets
13.80%870.8M
5.01%856.98M
-0.38%790.95M
-8.16%760.22M
-2.85%765.21M
3.31%816.11M
-1.31%793.95M
3.60%827.76M
-4.91%787.68M
-9.38%789.93M
Non Current assets
Other equity investment
-76.92%3M
-38.46%8M
0.00%13M
30.00%13M
30.00%13M
30.00%13M
30.00%13M
0.00%10M
--10M
--10M
Fixed assets
----
2.34%867.34M
----
4.19%835.63M
----
37.11%847.51M
----
40.16%802.06M
----
9.55%618.11M
Constru in process
----
-18.18%66.03M
----
-3.53%98.79M
----
-52.66%80.7M
----
-12.25%102.4M
----
60.15%170.47M
Intangible assets
-3.27%70.22M
-3.63%70.87M
-1.52%71.21M
-1.39%72.05M
-1.57%72.59M
-1.53%73.54M
-4.29%72.31M
-4.52%73.06M
-3.40%73.75M
-3.15%74.68M
Goodwill
-0.17%391.17M
-0.17%391.31M
-0.17%391.43M
-0.14%391.69M
-0.15%391.83M
-0.15%391.99M
-0.16%392.12M
-0.18%392.25M
-0.22%392.41M
-0.24%392.57M
Long deferred expense
97.68%13.91M
114.15%13.12M
7.20%7.7M
57.09%9.64M
10.73%7.03M
3.60%6.12M
136.05%7.18M
107.97%6.14M
155.03%6.35M
206.17%5.91M
Deferred tax assets
23.53%14.44M
40.23%14.29M
52.57%12.49M
54.17%12.29M
92.37%11.69M
65.58%10.19M
141.74%8.19M
145.12%7.97M
105.48%6.08M
106.40%6.15M
Usufruct assets
163.50%3.52M
145.74%3.5M
138.91%3.8M
137.76%3.99M
-27.62%1.34M
-12.22%1.42M
-34.73%1.59M
-9.25%1.68M
-41.38%1.85M
-63.88%1.62M
Other non current assets
-9.84%17.12M
44.62%8.8M
-71.55%8.68M
-65.60%8.21M
-78.88%18.99M
-85.75%6.08M
-34.83%30.51M
-46.22%23.88M
112.19%89.92M
71.33%42.68M
Total non current assets
0.97%1.47B
0.85%1.46B
-1.63%1.46B
1.79%1.47B
3.17%1.46B
8.07%1.45B
15.95%1.48B
16.54%1.44B
16.27%1.41B
12.82%1.34B
Total assets
5.39%2.34B
2.35%2.32B
-1.19%2.25B
-1.84%2.23B
1.01%2.22B
6.31%2.27B
9.29%2.28B
11.46%2.27B
7.68%2.2B
3.44%2.13B
Liabilities
Current liabilities
Short term loan
694.50%79.53M
96.75%79.63M
-0.05%40.01M
42.80%60.02M
-76.19%10.01M
213.41%40.47M
233.30%40.03M
319.96%42.03M
--42.04M
-39.76%12.91M
Notes payable and accounts payable
23.38%71.11M
30.61%69.3M
-24.47%67.64M
-25.55%59.14M
9.99%57.64M
-12.14%53.06M
23.96%89.56M
24.60%79.43M
8.16%52.4M
44.88%60.38M
-Accounts payable
23.38%71.11M
30.61%69.3M
-24.47%67.64M
-25.55%59.14M
9.99%57.64M
-12.14%53.06M
23.96%89.56M
24.60%79.43M
11.62%52.4M
50.29%60.38M
Contract liabilities
41.90%4.39M
0.26%3.25M
71.51%4.35M
-1.55%2.78M
-8.15%3.09M
-5.72%3.24M
-49.69%2.53M
-31.52%2.83M
41.38%3.37M
19.06%3.44M
Salaries payable
9.23%23.61M
20.38%44.07M
13.42%27.94M
11.82%23.94M
22.00%21.62M
10.85%36.61M
7.26%24.64M
10.90%21.41M
5.88%17.72M
22.03%33.03M
Taxs payable
-5.49%10.11M
84.87%24.35M
12.95%11.51M
-5.25%8.42M
10.96%10.7M
11.39%13.17M
19.14%10.19M
148.59%8.88M
18.21%9.65M
-11.01%11.82M
Other payable (including interest and dividends)
58.69%1.8M
-39.34%312.41K
471.05%6.07M
750.89%6.65M
152.78%1.13M
30.27%515.04K
66.02%1.06M
83.02%781.67K
144.27%448.47K
31.54%395.36K
-Other payable
----
-39.34%312.41K
----
750.89%6.65M
----
30.27%515.04K
----
83.02%781.67K
----
31.54%395.36K
Non current liabilities due within one year
35.03%41.04M
-56.93%30.78M
-32.32%50.4M
-85.80%10.58M
165.21%30.39M
1,235.60%71.48M
4,800.34%74.47M
3,108.00%74.51M
214.98%11.46M
7.56%5.35M
Other current liabilities
17.14%30.9M
35.39%23.33M
38.42%20.49M
1.82%19.06M
21.38%26.37M
-9.81%17.23M
-28.55%14.8M
10.24%18.72M
-6.78%21.73M
5.07%19.1M
Total current liabilities
63.08%262.49M
16.65%275.02M
-11.22%228.41M
-23.34%190.59M
1.35%160.96M
61.01%235.77M
79.05%257.28M
106.32%248.6M
54.40%158.81M
12.81%146.43M
Current liabilities
Long term salaries pay
----
----
----
----
-13.87%8.93M
-13.87%8.93M
598.85%10.37M
598.85%10.37M
598.85%10.37M
598.85%10.37M
Deferred tax liabilities
-43.63%3.51M
-46.56%3.41M
-47.33%4.64M
-34.10%5.92M
-36.12%6.23M
-35.33%6.38M
-16.29%8.81M
-16.76%8.98M
-13.67%9.76M
-14.23%9.87M
Long term deferred income
-9.02%52.44M
-0.12%55.22M
3.80%54.05M
1.36%55.03M
22.09%57.64M
12.07%55.29M
46.86%52.07M
58.96%54.3M
30.85%47.21M
28.78%49.33M
Lease liabilities
197.68%2.33M
213.60%2.43M
335.37%3.34M
185.10%3.35M
-36.96%784.23K
-32.19%776.22K
-31.97%768.21K
--1.18M
7,944.22%1.24M
6,081.95%1.14M
Total non current liabilities
-37.72%58.29M
-24.85%61.07M
-26.06%62.03M
-0.49%84.3M
-7.80%93.58M
14.92%81.27M
72.67%83.9M
82.47%84.72M
107.67%101.5M
37.79%70.71M
Total liabilities
26.02%320.77M
6.01%336.09M
-14.87%290.44M
-17.53%274.89M
-2.22%254.54M
46.00%317.04M
77.44%341.19M
99.68%333.32M
71.56%260.31M
19.89%217.15M
Shareholders equity
Paid-in capital
-0.69%150.95M
-0.69%150.95M
-1.61%150.95M
-0.92%152M
-0.92%152M
-0.92%152M
0.00%153.41M
0.00%153.41M
40.00%153.41M
40.00%153.41M
Capital reserve funds
-0.76%1.41B
-1.29%1.4B
-3.24%1.4B
-1.96%1.42B
-1.96%1.42B
-1.96%1.42B
0.00%1.45B
0.00%1.45B
-2.93%1.45B
-2.93%1.45B
Surplus reserve funds
8.58%50.6M
8.42%50.53M
12.60%46.6M
12.60%46.6M
12.60%46.6M
12.60%46.6M
14.33%41.39M
14.33%41.39M
14.33%41.39M
14.33%41.39M
Retained profit
13.24%408.15M
11.73%379.14M
11.65%359.4M
10.03%349.73M
11.84%360.44M
13.65%339.35M
14.51%321.89M
30.16%317.86M
29.11%322.29M
24.73%298.58M
Less:Treasury stock
----
----
----
-34.64%19.55M
-51.16%14.61M
-65.29%10.38M
3.08%30.83M
66.35%29.91M
--29.91M
--29.91M
Other composite income
38.49%126.93K
245.91%655.05K
109.40%530.51K
78.98%362.98K
-51.55%91.65K
-27.06%189.37K
91.08%253.34K
-26.41%202.81K
-10.36%189.18K
28.65%259.61K
Shareholders equity without minority interests
2.77%2.02B
1.81%1.99B
1.26%1.96B
0.92%1.95B
1.48%1.97B
1.86%1.95B
2.39%1.94B
3.58%1.93B
2.54%1.94B
1.84%1.91B
Minority interests
-379.22%-768.91K
-377.06%-782.82K
-261.25%-479.26K
-173.61%-431.41K
-69.46%275.38K
-74.07%282.54K
-53.96%297.22K
-15.89%586.1K
66.59%901.77K
47.13%1.09M
Total shareholder equity
2.72%2.02B
1.75%1.98B
1.22%1.96B
0.86%1.95B
1.45%1.97B
1.81%1.95B
2.37%1.94B
3.57%1.93B
2.55%1.94B
1.85%1.92B
Total liabilityies and equity
5.39%2.34B
2.35%2.32B
-1.19%2.25B
-1.84%2.23B
1.01%2.22B
6.31%2.27B
9.29%2.28B
11.46%2.27B
7.68%2.2B
3.44%2.13B
Currency Unit
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
CNY
Accounting Standards
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
CAS (2007)
Audit Opinions
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Unqualified opinion
Auditor
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Tianjian Certified Public Accountants (Special General Partnership)
(Q1)Mar 31, 2026(FY)Dec 31, 2025(Q9)Sep 30, 2025(Q6)Jun 30, 2025(Q1)Mar 31, 2025(FY)Dec 31, 2024(Q9)Sep 30, 2024(Q6)Jun 30, 2024(Q1)Mar 31, 2024(FY)Dec 31, 2023
Assets
Current assets
Money funds 25.84%239.07M-6.30%248.05M-12.77%191.17M-32.62%180.86M-22.13%189.98M11.76%264.73M-19.16%219.15M-23.09%268.4M-40.76%243.99M-47.87%236.88M
Notes receivable and accounts receivable 11.53%238.56M22.86%254.06M8.72%246.11M2.37%222.83M3.93%213.89M-12.62%206.8M1.25%226.37M28.08%217.66M28.11%205.8M26.27%236.68M
-Notes receivable 8.49%44.51M36.65%36.15M10.73%27.7M16.45%30.66M-20.35%41.02M6.83%26.46M-30.69%25.02M19.23%26.33M71.49%51.5M-10.95%24.76M
-Accounts receivable 12.26%194.06M20.83%217.91M8.47%218.41M0.44%192.17M12.04%172.87M-14.90%180.34M7.40%201.35M29.41%191.34M18.14%154.3M32.75%211.91M
Other receivables (including interest and dividends) -18.98%2.9M-32.66%1.63M79.52%2.1M398.50%1.92M141.79%3.57M763.14%2.42M-55.32%1.17M-78.46%385.83K-21.08%1.48M-85.07%280.86K
-Other receivable -----32.66%1.63M----398.50%1.92M----763.14%2.42M-----78.46%385.83K-----85.07%280.86K
Advance payment 119.45%18.49M47.36%5.24M-6.75%9.78M-47.78%4.68M-45.33%8.43M-71.14%3.56M-15.58%10.48M-49.01%8.96M21.40%15.41M14.01%12.33M
Inventories 6.04%324.46M-1.52%294.62M1.06%305.26M1.06%306.73M7.84%305.96M9.88%299.16M12.26%302.06M28.87%303.52M36.31%283.73M42.34%272.26M
Receivable financing -52.21%10.39M5.82%19.12M-28.21%14.27M39.42%18.39M90.73%21.75M162.72%18.07M560.27%19.88M204.39%13.19M54.63%11.4M-16.41%6.88M
Other current assets 70.72%36.93M60.34%34.24M49.99%22.26M58.61%24.8M-16.41%21.63M-13.25%21.36M-34.63%14.84M-25.01%15.64M0.23%25.88M40.10%24.62M
Total current assets 13.80%870.8M5.01%856.98M-0.38%790.95M-8.16%760.22M-2.85%765.21M3.31%816.11M-1.31%793.95M3.60%827.76M-4.91%787.68M-9.38%789.93M
Non Current assets
Other equity investment -76.92%3M-38.46%8M0.00%13M30.00%13M30.00%13M30.00%13M30.00%13M0.00%10M--10M--10M
Fixed assets ----2.34%867.34M----4.19%835.63M----37.11%847.51M----40.16%802.06M----9.55%618.11M
Constru in process -----18.18%66.03M-----3.53%98.79M-----52.66%80.7M-----12.25%102.4M----60.15%170.47M
Intangible assets -3.27%70.22M-3.63%70.87M-1.52%71.21M-1.39%72.05M-1.57%72.59M-1.53%73.54M-4.29%72.31M-4.52%73.06M-3.40%73.75M-3.15%74.68M
Goodwill -0.17%391.17M-0.17%391.31M-0.17%391.43M-0.14%391.69M-0.15%391.83M-0.15%391.99M-0.16%392.12M-0.18%392.25M-0.22%392.41M-0.24%392.57M
Long deferred expense 97.68%13.91M114.15%13.12M7.20%7.7M57.09%9.64M10.73%7.03M3.60%6.12M136.05%7.18M107.97%6.14M155.03%6.35M206.17%5.91M
Deferred tax assets 23.53%14.44M40.23%14.29M52.57%12.49M54.17%12.29M92.37%11.69M65.58%10.19M141.74%8.19M145.12%7.97M105.48%6.08M106.40%6.15M
Usufruct assets 163.50%3.52M145.74%3.5M138.91%3.8M137.76%3.99M-27.62%1.34M-12.22%1.42M-34.73%1.59M-9.25%1.68M-41.38%1.85M-63.88%1.62M
Other non current assets -9.84%17.12M44.62%8.8M-71.55%8.68M-65.60%8.21M-78.88%18.99M-85.75%6.08M-34.83%30.51M-46.22%23.88M112.19%89.92M71.33%42.68M
Total non current assets 0.97%1.47B0.85%1.46B-1.63%1.46B1.79%1.47B3.17%1.46B8.07%1.45B15.95%1.48B16.54%1.44B16.27%1.41B12.82%1.34B
Total assets 5.39%2.34B2.35%2.32B-1.19%2.25B-1.84%2.23B1.01%2.22B6.31%2.27B9.29%2.28B11.46%2.27B7.68%2.2B3.44%2.13B
Liabilities
Current liabilities
Short term loan 694.50%79.53M96.75%79.63M-0.05%40.01M42.80%60.02M-76.19%10.01M213.41%40.47M233.30%40.03M319.96%42.03M--42.04M-39.76%12.91M
Notes payable and accounts payable 23.38%71.11M30.61%69.3M-24.47%67.64M-25.55%59.14M9.99%57.64M-12.14%53.06M23.96%89.56M24.60%79.43M8.16%52.4M44.88%60.38M
-Accounts payable 23.38%71.11M30.61%69.3M-24.47%67.64M-25.55%59.14M9.99%57.64M-12.14%53.06M23.96%89.56M24.60%79.43M11.62%52.4M50.29%60.38M
Contract liabilities 41.90%4.39M0.26%3.25M71.51%4.35M-1.55%2.78M-8.15%3.09M-5.72%3.24M-49.69%2.53M-31.52%2.83M41.38%3.37M19.06%3.44M
Salaries payable 9.23%23.61M20.38%44.07M13.42%27.94M11.82%23.94M22.00%21.62M10.85%36.61M7.26%24.64M10.90%21.41M5.88%17.72M22.03%33.03M
Taxs payable -5.49%10.11M84.87%24.35M12.95%11.51M-5.25%8.42M10.96%10.7M11.39%13.17M19.14%10.19M148.59%8.88M18.21%9.65M-11.01%11.82M
Other payable (including interest and dividends) 58.69%1.8M-39.34%312.41K471.05%6.07M750.89%6.65M152.78%1.13M30.27%515.04K66.02%1.06M83.02%781.67K144.27%448.47K31.54%395.36K
-Other payable -----39.34%312.41K----750.89%6.65M----30.27%515.04K----83.02%781.67K----31.54%395.36K
Non current liabilities due within one year 35.03%41.04M-56.93%30.78M-32.32%50.4M-85.80%10.58M165.21%30.39M1,235.60%71.48M4,800.34%74.47M3,108.00%74.51M214.98%11.46M7.56%5.35M
Other current liabilities 17.14%30.9M35.39%23.33M38.42%20.49M1.82%19.06M21.38%26.37M-9.81%17.23M-28.55%14.8M10.24%18.72M-6.78%21.73M5.07%19.1M
Total current liabilities 63.08%262.49M16.65%275.02M-11.22%228.41M-23.34%190.59M1.35%160.96M61.01%235.77M79.05%257.28M106.32%248.6M54.40%158.81M12.81%146.43M
Current liabilities
Long term salaries pay -----------------13.87%8.93M-13.87%8.93M598.85%10.37M598.85%10.37M598.85%10.37M598.85%10.37M
Deferred tax liabilities -43.63%3.51M-46.56%3.41M-47.33%4.64M-34.10%5.92M-36.12%6.23M-35.33%6.38M-16.29%8.81M-16.76%8.98M-13.67%9.76M-14.23%9.87M
Long term deferred income -9.02%52.44M-0.12%55.22M3.80%54.05M1.36%55.03M22.09%57.64M12.07%55.29M46.86%52.07M58.96%54.3M30.85%47.21M28.78%49.33M
Lease liabilities 197.68%2.33M213.60%2.43M335.37%3.34M185.10%3.35M-36.96%784.23K-32.19%776.22K-31.97%768.21K--1.18M7,944.22%1.24M6,081.95%1.14M
Total non current liabilities -37.72%58.29M-24.85%61.07M-26.06%62.03M-0.49%84.3M-7.80%93.58M14.92%81.27M72.67%83.9M82.47%84.72M107.67%101.5M37.79%70.71M
Total liabilities 26.02%320.77M6.01%336.09M-14.87%290.44M-17.53%274.89M-2.22%254.54M46.00%317.04M77.44%341.19M99.68%333.32M71.56%260.31M19.89%217.15M
Shareholders equity
Paid-in capital -0.69%150.95M-0.69%150.95M-1.61%150.95M-0.92%152M-0.92%152M-0.92%152M0.00%153.41M0.00%153.41M40.00%153.41M40.00%153.41M
Capital reserve funds -0.76%1.41B-1.29%1.4B-3.24%1.4B-1.96%1.42B-1.96%1.42B-1.96%1.42B0.00%1.45B0.00%1.45B-2.93%1.45B-2.93%1.45B
Surplus reserve funds 8.58%50.6M8.42%50.53M12.60%46.6M12.60%46.6M12.60%46.6M12.60%46.6M14.33%41.39M14.33%41.39M14.33%41.39M14.33%41.39M
Retained profit 13.24%408.15M11.73%379.14M11.65%359.4M10.03%349.73M11.84%360.44M13.65%339.35M14.51%321.89M30.16%317.86M29.11%322.29M24.73%298.58M
Less:Treasury stock -------------34.64%19.55M-51.16%14.61M-65.29%10.38M3.08%30.83M66.35%29.91M--29.91M--29.91M
Other composite income 38.49%126.93K245.91%655.05K109.40%530.51K78.98%362.98K-51.55%91.65K-27.06%189.37K91.08%253.34K-26.41%202.81K-10.36%189.18K28.65%259.61K
Shareholders equity without minority interests 2.77%2.02B1.81%1.99B1.26%1.96B0.92%1.95B1.48%1.97B1.86%1.95B2.39%1.94B3.58%1.93B2.54%1.94B1.84%1.91B
Minority interests -379.22%-768.91K-377.06%-782.82K-261.25%-479.26K-173.61%-431.41K-69.46%275.38K-74.07%282.54K-53.96%297.22K-15.89%586.1K66.59%901.77K47.13%1.09M
Total shareholder equity 2.72%2.02B1.75%1.98B1.22%1.96B0.86%1.95B1.45%1.97B1.81%1.95B2.37%1.94B3.57%1.93B2.55%1.94B1.85%1.92B
Total liabilityies and equity 5.39%2.34B2.35%2.32B-1.19%2.25B-1.84%2.23B1.01%2.22B6.31%2.27B9.29%2.28B11.46%2.27B7.68%2.2B3.44%2.13B
Currency Unit CNYCNYCNYCNYCNYCNYCNYCNYCNYCNY
Accounting Standards CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)CAS (2007)
Audit Opinions ------------------Unqualified opinion
Auditor ------------------Tianjian Certified Public Accountants (Special General Partnership)

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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