Dongguang Chemical Limited (HKG:1702)

Dongguang Chemical 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	588.19	577.68	702.1	797.78	535.47	425.06
Short-Term Investments	11.63	10.65	6.64	55.66	-	-
Trading Asset Securities	-	-	-	0.03	-	-
Cash & Short-Term Investments	599.82	588.33	708.73	853.47	535.47	425.06
Cash Growth	-21.43%	-16.99%	-16.96%	59.39%	25.97%	15.79%
Accounts Receivable	4.52	20.75	5.64	4.13	9.78	17.84
Other Receivables	149.04	119.49	129.56	85.18	58.38	41.31
Receivables	153.56	140.25	135.2	89.31	68.16	59.16
Inventory	128.95	112.69	101.9	132.98	203.82	200.33
Prepaid Expenses	-	-	-	-	-	3.15
Restricted Cash	167	101.11	-	-	-	-
Other Current Assets	82.93	46.7	41.45	40.02	4.7	4.66
Total Current Assets	1,132	989.06	987.28	1,116	812.14	692.35
Property, Plant & Equipment	1,348	1,195	992.31	977.7	1,043	1,131
Long-Term Investments	0.04	0.04	0.04	0.04	0.04	0.04
Long-Term Deferred Tax Assets	4.31	5.57	1.77	0.08	0.06	-
Other Long-Term Assets	25.68	28.04	41.61	7.61	13.9	17.64
Total Assets	2,511	2,217	2,023	2,101	1,869	1,841

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	228.38	97.26	32.74	68.67	50.06	54.38
Accrued Expenses	20.56	28.55	26.55	22.38	14.48	17.09
Short-Term Debt	0.04	0.04	0.04	0.04	0.04	96.04
Current Portion of Long-Term Debt	20	-	-	-	-	-
Current Portion of Leases	0.08	0.08	0.09	0.09	0.24	0.08
Current Income Taxes Payable	0.75	3.34	-	26.2	6	12.62
Current Unearned Revenue	117.17	65.82	57.86	105.8	81.21	71.64
Other Current Liabilities	56.33	37.98	57.37	70.96	60.07	70.76
Total Current Liabilities	443.3	233.07	174.65	294.15	212.1	322.6
Long-Term Debt	0.25	-	-	-	-	-
Long-Term Leases	29.07	28.09	28.05	27.95	28.12	28.21
Long-Term Unearned Revenue	29.23	22.34	9.28	2.34	3.17	4
Long-Term Deferred Tax Liabilities	-	0.01	0.01	9.6	5.3	6.72
Total Liabilities	501.84	283.5	211.98	334.04	248.69	361.52

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	0.39	0.39	0.39	0.39	0.39	0.39
Additional Paid-In Capital	-	738.85	738.85	738.85	738.85	738.85
Retained Earnings	-	1,679	1,563	1,521	1,380	1,242
Comprehensive Income & Other	1,994	-497.33	-497.35	-501.73	-510.41	-515.24
Total Common Equity	1,995	1,921	1,804	1,758	1,609	1,466
Minority Interest	14.29	13.15	6.56	8.67	11.5	13.05
Shareholders' Equity	2,009	1,934	1,811	1,767	1,620	1,479
Total Liabilities & Equity	2,511	2,217	2,023	2,101	1,869	1,841

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	49.44	28.21	28.18	28.08	28.4	124.33
Net Cash (Debt)	550.38	560.11	680.56	825.39	507.06	300.73
Net Cash Growth	-25.05%	-17.70%	-17.55%	62.78%	68.61%	530.93%
Net Cash Per Share	0.89	0.90	1.10	1.33	0.82	0.48
Filing Date Shares Outstanding	620.94	620.94	620.94	620.94	620.94	620.94
Total Common Shares Outstanding	620.94	620.94	620.94	620.94	620.94	620.94
Working Capital	688.95	756	812.63	821.64	600.05	369.76
Book Value Per Share	3.21	3.09	2.91	2.83	2.59	2.36
Tangible Book Value	1,995	1,921	1,804	1,758	1,609	1,466
Tangible Book Value Per Share	3.21	3.09	2.91	2.83	2.59	2.36
Buildings	-	400	389.81	373.18	354.17	346.4
Machinery	-	2,195	2,163	2,063	2,021	1,997
Construction In Progress	-	339.33	42.82	55.66	48.71	34.14

Data Source: S&P Global Market Intelligence Last updated: Aug 27, 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 14, 2026

Data Sources Report a data error