Xinjiang Tianye Water Saving Irrigation System Company Limited (HKG:0840)

HKG:0840 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	330.14	477.7	422.32	342.51	238.77	148.33
Cash & Short-Term Investments	330.14	477.7	422.32	342.51	238.77	148.33
Cash Growth	-8.36%	13.11%	23.30%	43.45%	60.98%	27.50%
Accounts Receivable	309.73	334.09	324.34	330.73	159.41	155.09
Other Receivables	24.95	22.75	21.8	50.47	36.48	24.64
Receivables	334.67	356.85	346.13	381.19	195.89	179.73
Inventory	216.57	172.96	168.56	258.13	347.12	362.65
Prepaid Expenses	-	0.06	0.11	0.14	-	0.12
Other Current Assets	139.41	85.73	84.32	43.94	49.68	30.58
Total Current Assets	1,021	1,093	1,021	1,026	831.46	721.42
Property, Plant & Equipment	181.5	177.67	185.57	191.9	207.26	204.26
Long-Term Investments	-	-	0.13	0.71	1.32	1.95
Other Intangible Assets	13.8	14.23	16.12	18.12	17.42	18.98
Long-Term Deferred Tax Assets	2.95	2.95	4.13	3.68	2.34	2.61
Long-Term Deferred Charges	11.14	5.14	5.55	8.93	16.65	15.6
Other Long-Term Assets	-	-	-	-	0.05	0.15
Total Assets	1,230	1,293	1,233	1,249	1,076	964.98

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	381.45	403.82	452.53	440.96	338.25	232.01
Accrued Expenses	4.73	5.71	10.61	9.54	14.06	10.28
Short-Term Debt	50	20.01	14.99	73.97	89.34	43.84
Current Portion of Long-Term Debt	-	49.73	0.05	-	-	-
Current Portion of Leases	-	3.3	3.78	3.09	2.68	5.85
Current Income Taxes Payable	3.24	1.29	2.14	0.77	0.38	0.13
Current Unearned Revenue	258.44	332.04	181.42	145.12	49.19	48.14
Other Current Liabilities	39.81	50.13	50.42	50.18	47.77	38.63
Total Current Liabilities	737.66	866.04	715.95	723.63	541.67	378.88
Long-Term Debt	50	-	49.9	-	-	-
Long-Term Leases	52.03	44.22	43.53	43.93	41.24	43.62
Long-Term Unearned Revenue	27.7	26.39	13.44	5.96	16.22	13.39
Long-Term Deferred Tax Liabilities	0.04	0.03	0.11	0.04	0.1	-
Total Liabilities	867.42	936.67	822.94	773.55	599.24	435.88

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	519.52	519.52	519.52	519.52	519.52	519.52
Additional Paid-In Capital	-	42.93	42.93	63.09	29.21	16.2
Retained Earnings	-245.58	-245.59	-190.77	-151.23	-114.7	-41.79
Comprehensive Income & Other	59.03	10	10.03	10	10	10
Total Common Equity	332.98	326.86	381.72	441.38	444.02	503.93
Minority Interest	29.8	29.75	28.29	34.32	33.23	25.16
Shareholders' Equity	362.77	356.61	410.01	475.71	477.26	529.09
Total Liabilities & Equity	1,230	1,293	1,233	1,249	1,076	964.98

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	152.03	117.27	112.25	120.99	133.26	93.3
Net Cash (Debt)	178.11	360.43	310.07	221.52	105.52	55.03
Net Cash Growth	-14.70%	16.24%	39.98%	109.94%	91.75%	-11.78%
Net Cash Per Share	0.34	0.69	0.60	0.43	0.20	0.11
Filing Date Shares Outstanding	519.52	519.52	519.52	519.52	519.52	519.52
Total Common Shares Outstanding	519.52	519.52	519.52	519.52	519.52	519.52
Working Capital	283.14	227.25	305.5	302.29	289.79	342.54
Book Value Per Share	0.64	0.63	0.73	0.85	0.85	0.97
Tangible Book Value	319.17	312.63	365.6	423.26	426.6	484.95
Tangible Book Value Per Share	0.61	0.60	0.70	0.81	0.82	0.93
Buildings	-	111.7	111.74	99.63	125.71	123.75
Machinery	-	134.1	129.19	131.84	167.52	173.19
Construction In Progress	-	1.17	1.72	11.1	8.55	5.61

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 11, 2026

Data Sources Report a data error