Tianci International, Inc. (CIIT) Balance Sheet
CIIT balance sheet, FY2025
July 31, 2025 · U.S. dollars$3.1M assets = $159,054 liabilities + $3.0M equity
Both columns are drawn to the same scale: what CIIT owns equals what it owes plus shareholders’ equity. Hover a block for its value.
CIIT financial health
Descriptive bands, not a rating. Fiscal FY2025.
CIIT balance sheet trends, FY2016–FY2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $31,609FY2016 | $3.1MFY2025 | +66.7%/yr | |
| Total liabilities | $458,590FY2016 | $159,054FY2025 | −11.1%/yr | |
| Shareholders’ equity | −$426,981FY2016 | $3.0MFY2025 | — | |
| Cash & short-term investments | $0FY2016 | $2.4MFY2025 | — | |
| Total debt | $71,824FY2016 | $119,306FY2025 | +5.8%/yr | |
| Net cash (debt) | −$71,824FY2016 | $2.3MFY2025 | +$2.4M | |
| Working capital | −$426,981FY2016 | $2.9MFY2025 | +$3.3M | |
| Debt / equity | 0.00FY2024 | 0.04FY2025 | +0.04 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
CIIT assets
CIIT liabilities and equity
CIIT debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
CIIT balance sheet
| FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $2.4M | $413,129 | $256,342 | $9,000 | $9,000 | $3,951 | $3,968 | $2,000 | $2,360 | $0 |
| Cash & equivalents | $2.4M | $413,129 | $256,342 | $9,000 | $9,000 | $3,951 | $3,968 | $2,000 | $2,360 | $0 |
| Short-term investments | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Receivables | $100,000 | $0 | $54,134 | $737,663 | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | $215,346 | $0 | −$54,134 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $282,554 | $497,176 | $55,884 | $0 | $13,250 | $14,000 | $12,030 | $4,000 | $0 | $31,609 |
| Total current assets | $3.0M | $910,305 | $312,226 | $22,250 | $22,250 | $17,951 | $15,998 | $6,000 | $2,360 | $31,609 |
| Property, plant & equipment (net) | $119,545 | $0 | $6,436 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $23,174 | $1,656 | $1,542 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total assets | $3.1M | $911,961 | $320,204 | $22,250 | $22,250 | $17,951 | $15,998 | $6,000 | $2,360 | $31,609 |
| Liabilities | ||||||||||
| Accounts payable | $18,554 | $0 | $779 | $444,944 | $9,896 | $7,759 | $7,171 | $2,657 | $11,498 | $74,040 |
| Short-term debt | $57,903 | $2,271 | $4,368 | $194,888 | $333,165 | $333,165 | $185,705 | $92,198 | $0 | $71,824 |
| Deferred revenue | — | — | $29,070 | −$444,944 | −$9,896 | −$343,061 | −$185,705 | −$92,198 | — | −$71,824 |
| Total current liabilities | $97,651 | $121,951 | $596,768 | $245,387 | $245,387 | $343,061 | $192,876 | $94,855 | $11,498 | $458,590 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | $0 | $6,436 | $0 | — | — | — | $0 | $0 | $0 |
| Other long-term liabilities | $61,403 | $0 | $2,068 | $194,888 | $194,888 | $266,694 | $192,876 | $94,855 | $11,498 | $74,040 |
| Total liabilities | $159,054 | $121,951 | $598,836 | $245,387 | $245,387 | $343,061 | $192,876 | $94,855 | $11,498 | $458,590 |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $1,653 | $1,478 | $590 | $245 | $245 | $245 | $505 | $505 | $505 | $2,777 |
| Retained earnings (deficit) | −$2.9M | −$222,071 | −$276,521 | −$1.7M | −$1.7M | −$1.5M | −$1.3M | −$1.2M | −$1.1M | −$1.2M |
| Treasury stock | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Accumulated other comprehensive income | — | −$8 | −$8 | −$50,000 | — | — | — | $0 | $0 | −$23,087 |
| Minority interest | — | $48,179 | −$7,691 | $7,188 | — | — | — | $0 | $0 | $0 |
| Total shareholders' equity | $3.0M | $741,831 | −$270,941 | −$223,137 | −$223,137 | −$325,110 | −$176,878 | −$88,855 | −$9,138 | −$426,981 |
| Key figures | ||||||||||
| Total debt | $119,306 | $2,271 | $6,436 | $194,888 | $194,888 | $333,165 | $185,705 | $92,198 | $0 | $71,824 |
| Net cash (debt) | $2.3M | $410,858 | $249,906 | −$185,888 | −$185,888 | −$329,214 | −$181,737 | −$90,198 | $2,360 | −$71,824 |
| Working capital | $2.9M | $788,354 | −$284,542 | −$223,137 | −$223,137 | −$325,110 | −$176,878 | −$88,855 | −$9,138 | −$426,981 |
| Tangible book value | $3.0M | $741,831 | −$270,941 | −$223,137 | −$223,137 | −$325,110 | −$176,878 | −$88,855 | −$9,138 | −$426,981 |
| Book value per share | $13.68 | — | — | — | — | — | — | — | — | — |
| Shares outstanding | 218K | — | — | — | — | — | — | — | — | — |
| Current ratio | 30.75 | 7.46 | 0.52 | 0.09 | 0.09 | 0.05 | 0.08 | 0.06 | 0.21 | 0.07 |
| Quick ratio | 25.66 | 3.39 | 0.52 | 3.04 | 0.04 | 0.01 | 0.02 | 0.02 | 0.21 | 0.00 |
| Debt / equity | 0.04 | 0.00 | — | — | — | — | — | — | — | — |
| Equity / assets | 94.9% | 81.3% | −84.6% | −1,002.9% | −1,002.9% | −1,811.1% | −1,105.6% | −1,480.9% | −387.2% | −1,350.8% |
| Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | Jul '24 | Apr '24 | Jan '24 | Oct '23 | Jul '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $718,203 | $723,101 | $1.7M | $2.4M | $3.6M | $180,554 | $323,793 | $413,129 | $646,031 | $799,377 | $380,833 | $256,342 |
| Cash & equivalents | $718,203 | $723,101 | $1.7M | $2.4M | $3.6M | $180,554 | $323,793 | $413,129 | $646,031 | $799,377 | $380,833 | $256,342 |
| Receivables | $957,880 | $561,753 | $325,486 | $100,000 | $166,752 | $0 | $0 | $0 | $82,021 | $86,513 | $249,796 | $54,134 |
| Inventory | $282,139 | $516,536 | $798,258 | $215,346 | $0 | $0 | $0 | $0 | $0 | $0 | −$54,167 | −$54,134 |
| Other current assets | $730,472 | $777,767 | $227,487 | $282,554 | $725,553 | $594,550 | $570,521 | $497,176 | $2,600 | $250 | $55,167 | $55,884 |
| Total current assets | $2.7M | $2.6M | $3.0M | $3.0M | $4.5M | $775,104 | $894,314 | $910,305 | $730,652 | $886,140 | $631,629 | $312,226 |
| Property, plant & equipment (net) | $74,289 | $89,586 | $104,671 | $119,545 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $6,436 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $21,518 | $21,518 | $21,518 | $23,174 | $1,656 | $1,656 | $1,656 | $1,656 | $246,656 | $1,656 | $1,656 | $1,542 |
| Total assets | $2.8M | $2.7M | $3.2M | $3.1M | $4.5M | $776,760 | $895,970 | $911,961 | $977,308 | $887,796 | $633,285 | $320,204 |
| Liabilities | ||||||||||||
| Accounts payable | $0 | $3,038 | $176,845 | $18,554 | — | — | — | $0 | $36,698 | $86,513 | $196,011 | $779 |
| Short-term debt | $60,510 | $65,362 | $58,761 | $57,903 | — | — | $2,271 | $2,271 | $30,354 | $30,215 | $276,077 | $4,368 |
| Deferred revenue | — | — | $155,000 | — | — | — | — | — | $48,321 | — | −$276,077 | $29,070 |
| Total current liabilities | $92,647 | $73,057 | $392,371 | $97,651 | $13,899 | $189,669 | $197,908 | $121,951 | $241,813 | $193,504 | $918,029 | $596,768 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $71,900 | $93,647 | $103,716 | — | — | — | — | $0 | $0 | $0 | $0 | $6,436 |
| Other long-term liabilities | $11,390 | $28,285 | $44,955 | $61,403 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,068 |
| Total liabilities | $104,037 | $101,342 | $437,326 | $159,054 | $13,899 | $189,669 | $197,908 | $121,951 | $241,813 | $193,504 | $918,029 | $598,836 |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $361 | $2,533 | $1,653 | $1,653 | $1,653 | $1,478 | $1,478 | $1,478 | $1,478 | $1,478 | $590 | $590 |
| Retained earnings (deficit) | −$3.5M | −$3.5M | −$3.1M | −$2.9M | −$1.4M | −$428,478 | −$315,127 | −$222,071 | −$261,146 | −$211,172 | −$292,305 | −$276,521 |
| Accumulated other comprehensive income | — | — | — | — | — | — | — | — | −$8 | $0 | −$8 | $0 |
| Minority interest | $27,428 | −$15,391 | $1,835 | — | $40,245 | — | — | — | — | — | — | — |
| Total shareholders' equity | $2.7M | $2.6M | $2.7M | $3.0M | $4.5M | $535,424 | $648,775 | $741,831 | $702,756 | $672,730 | −$286,725 | −$270,941 |
| Key figures | ||||||||||||
| Total debt | $71,900 | $93,647 | $103,716 | $119,306 | — | — | $2,271 | $2,271 | $30,354 | $30,215 | $276,077 | $6,436 |
| Net cash (debt) | $646,303 | $629,454 | $1.6M | $2.3M | — | — | $321,522 | $410,858 | $615,677 | $769,162 | $104,756 | $249,906 |
| Working capital | $2.6M | $2.5M | $2.6M | $2.9M | $4.5M | $585,435 | $696,406 | $788,354 | $488,839 | $692,636 | −$286,400 | −$284,542 |
| Tangible book value | $2.7M | $2.6M | $2.7M | $3.0M | $4.5M | $535,424 | $648,775 | $741,831 | $702,756 | $672,730 | −$286,725 | −$270,941 |
| Book value per share | $7.33 | $7.50 | $11.50 | $12.58 | $20.90 | $2.54 | $3.07 | — | — | — | — | — |
| Shares outstanding | 362K | 347K | 236K | 237K | 214K | 211K | 211K | — | — | — | — | — |
| Current ratio | 29.02 | 35.30 | 7.72 | 30.75 | 325.43 | 4.09 | 4.52 | 7.46 | 3.02 | 4.58 | 0.69 | 0.52 |
| Quick ratio | 18.09 | 17.59 | 5.11 | 25.66 | 273.23 | 0.95 | 1.64 | 3.39 | 3.01 | 4.58 | 0.69 | 0.52 |
| Debt / equity | 0.03 | 0.04 | 0.04 | 0.04 | — | — | 0.00 | 0.00 | 0.04 | 0.04 | — | — |
| Equity / assets | 95.3% | 96.8% | 86.1% | 94.9% | 98.8% | 68.9% | 72.4% | 81.3% | 71.9% | 75.8% | −45.3% | −84.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed October 3, 2025); data from EODHD.
CIIT financial position
At the end of fiscal 2025 (July 31, 2025), Tianci International had total assets of $3.1 million (up 245.0% from a year earlier), total liabilities of $0.2 million and shareholders' equity of $3.0 million. It held $2.4 million in cash and short-term investments against $0.1 million of debt, a net cash position of $2.3 million. Its current ratio was 30.75. In the latest quarter (ended April 30, 2026) total assets were $2.8 million and equity $2.7 million.
Related: CIIT income statement, CIIT cash flow statement, CIIT key metrics. See the CIIT stock overview for the latest quote and news.
CIIT balance sheet FAQ
What are Tianci International's total assets?
Tianci International reported total assets of $3.1 million at the end of fiscal 2025 (July 31, 2025), compared with $0.9 million a year earlier.
How much debt does Tianci International have?
Tianci International had $0.1 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.04.
How much cash does Tianci International have?
Tianci International held $2.4 million in cash and short-term investments at the end of fiscal 2025; with $0.1 million of debt that is net cash of $2.3 million.
What is Tianci International's book value?
Tianci International's shareholders' equity (book value) was $3.0 million at the end of fiscal 2025, or $13.68 per share.
What is Tianci International's current ratio?
Tianci International had current assets of $3.0 million and current liabilities of $0.1 million, a current ratio of 30.75 (it can cover its short-term obligations).