China Treasures New Materials Group Ltd. (HKG:2439)

HKG:2439 Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	22.24	422.71	315.7	99.23	90.43
Cash & Short-Term Investments	22.24	422.71	315.7	99.23	90.43
Cash Growth	-94.74%	33.90%	218.15%	9.73%	-7.63%
Accounts Receivable	55.95	114.41	101.04	72.61	72.99
Other Receivables	62.68	1.51	3.3	0	-
Receivables	118.63	115.92	104.34	72.61	72.99
Inventory	20.28	22.17	21.19	37.8	13.98
Prepaid Expenses	3.55	6.39	2.47	2.42	-
Other Current Assets	1.18	1.01	1.87	0.33	0.59
Total Current Assets	165.87	568.19	445.57	212.39	177.99
Property, Plant & Equipment	724.54	122.25	111.43	91.6	46.4
Other Intangible Assets	0.06	0.07	0.08	0.09	-
Long-Term Deferred Tax Assets	-	0.09	0.15	0.43	0.73
Other Long-Term Assets	-	-	0.82	0.34	0.4
Total Assets	890.47	690.6	558.05	304.85	225.52

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	10.2	41.48	36.65	10.2	22.37
Accrued Expenses	13.97	11.08	7.53	10.02	4.79
Short-Term Debt	-	-	-	49.85	40.5
Current Portion of Long-Term Debt	81.12	70.72	40.16	-	-
Current Portion of Leases	-	0.03	3.28	6.87	2.94
Current Income Taxes Payable	-	1.68	1.38	2.69	1.79
Current Unearned Revenue	0.49	0.49	0.49	0.49	0.88
Other Current Liabilities	5.98	1.62	0.35	7.88	3.64
Total Current Liabilities	111.76	127.1	89.84	87.99	76.91
Long-Term Debt	185.46	1.29	9.5	-	-
Long-Term Leases	-	-	8.23	16.01	4.34
Long-Term Unearned Revenue	1.37	1.86	2.35	2.84	3.33
Long-Term Deferred Tax Liabilities	1.87	-	-	-	-
Total Liabilities	300.46	130.25	109.92	106.84	84.58

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	8.8	8.8	8.8	0.01	-
Additional Paid-In Capital	150.41	150.41	150.41	-	-
Retained Earnings	312.66	283.55	172.39	88.42	33.6
Comprehensive Income & Other	113.79	113.58	113.73	107.41	107.35
Total Common Equity	585.65	556.34	445.32	195.84	140.95
Minority Interest	4.36	4.02	2.8	2.17	-
Shareholders' Equity	590.01	560.36	448.12	198	140.95
Total Liabilities & Equity	890.47	690.6	558.05	304.85	225.52

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	266.58	72.04	61.17	72.72	47.78
Net Cash (Debt)	-244.34	350.67	254.53	26.51	42.65
Net Cash Growth	-	37.77%	860.23%	-37.85%	-17.73%
Net Cash Per Share	-0.24	0.35	0.27	0.03	0.05
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	-
Total Common Shares Outstanding	1,000	1,000	1,000	1	-
Working Capital	54.11	441.09	355.73	124.4	101.08
Book Value Per Share	0.59	0.56	0.45	195.84	-
Tangible Book Value	585.59	556.27	445.24	195.75	140.95
Tangible Book Value Per Share	0.59	0.56	0.45	195.75	-
Buildings	32.14	32.14	32.14	32.14	32.14
Machinery	60.61	67.99	66.6	25.06	22.4
Construction In Progress	609.51	-	-	-	-
Leasehold Improvements	58.57	58.57	28.05	28.05	-

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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:

Aug 25, 2026

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