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

HKG:2439 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	144.83	22.24	422.71	315.7	99.23	90.43
Cash & Short-Term Investments	144.83	22.24	422.71	315.7	99.23	90.43
Cash Growth	-63.70%	-94.74%	33.90%	218.15%	9.73%	-7.63%
Accounts Receivable	71.18	55.95	114.41	101.04	72.61	72.99
Other Receivables	40.95	62.68	1.51	3.3	0	-
Receivables	112.13	118.63	115.92	104.34	72.61	72.99
Inventory	8.33	20.28	22.17	21.19	37.8	13.98
Prepaid Expenses	-	3.55	6.39	2.47	2.42	-
Other Current Assets	5.33	1.18	1.01	1.87	0.33	0.59
Total Current Assets	270.62	165.87	568.19	445.57	212.39	177.99
Property, Plant & Equipment	706.63	724.54	122.25	111.43	91.6	46.4
Other Intangible Assets	0.06	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	977.31	890.47	690.6	558.05	304.85	225.52

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	26.23	10.2	41.48	36.65	10.2	22.37
Accrued Expenses	6.76	13.97	11.08	7.53	10.02	4.79
Short-Term Debt	-	-	-	-	49.85	40.5
Current Portion of Long-Term Debt	102.81	81.12	70.72	40.16	-	-
Current Portion of Leases	-	-	0.03	3.28	6.87	2.94
Current Income Taxes Payable	1.3	-	1.68	1.38	2.69	1.79
Current Unearned Revenue	0.49	0.49	0.49	0.49	0.49	0.88
Other Current Liabilities	3.79	5.98	1.62	0.35	7.88	3.64
Total Current Liabilities	141.36	111.76	127.1	89.84	87.99	76.91
Long-Term Debt	184.47	185.46	1.29	9.5	-	-
Long-Term Leases	-	-	-	8.23	16.01	4.34
Long-Term Unearned Revenue	1.13	1.37	1.86	2.35	2.84	3.33
Long-Term Deferred Tax Liabilities	0.19	1.87	-	-	-	-
Total Liabilities	327.14	300.46	130.25	109.92	106.84	84.58

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	10.55	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	635.09	113.79	113.58	113.73	107.41	107.35
Total Common Equity	645.64	585.65	556.34	445.32	195.84	140.95
Minority Interest	4.53	4.36	4.02	2.8	2.17	-
Shareholders' Equity	650.17	590.01	560.36	448.12	198	140.95
Total Liabilities & Equity	977.31	890.47	690.6	558.05	304.85	225.52

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	287.27	266.58	72.04	61.17	72.72	47.78
Net Cash (Debt)	-142.44	-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	-0.14	-0.24	0.35	0.27	0.03	0.05
Filing Date Shares Outstanding	1,077	1,000	1,000	1,000	1,000	-
Total Common Shares Outstanding	1,077	1,000	1,000	1,000	1	-
Working Capital	129.26	54.11	441.09	355.73	124.4	101.08
Book Value Per Share	0.60	0.59	0.56	0.45	195.84	-
Tangible Book Value	645.58	585.59	556.27	445.24	195.75	140.95
Tangible Book Value Per Share	0.60	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: Aug 31, 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 19, 2026

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