Jinjian Cereals Industry Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	73.48	186.34	144.98	149.12	250.62	128.28
Trading Asset Securities	0.97	1.21	1.02	0.2	0.16	-
Cash & Short-Term Investments	74.45	187.55	146.01	149.32	250.77	128.28
Cash Growth	-38.67%	28.45%	-2.22%	-40.46%	95.50%	-66.42%
Accounts Receivable	80.15	81.6	50.48	47.25	81.53	111.3
Other Receivables	87.37	18.16	9.28	47.12	11.27	8.2
Receivables	167.52	99.76	59.76	94.37	92.8	119.51
Inventory	654.15	600.96	553.91	696.18	712.13	978.68
Prepaid Expenses	-	-	-	-	0.08	0
Other Current Assets	466.56	110.3	139.95	138.49	178.12	184.64
Total Current Assets	1,363	998.57	899.63	1,078	1,234	1,411
Property, Plant & Equipment	682.75	685.85	683.39	696.7	520.47	526.86
Long-Term Investments	16.14	16.14	18.59	19.05	25.33	32.8
Other Intangible Assets	158.22	159.46	165.27	171.22	148.19	153.18
Long-Term Deferred Tax Assets	4.7	2.2	2.2	0.14	0.81	0.94
Long-Term Deferred Charges	4.32	4.49	2.81	1.51	0.12	0.12
Other Long-Term Assets	-	1.19	1.1	4.03	-	-
Total Assets	2,229	1,868	1,773	1,971	1,929	2,125
Accounts Payable	83.83	85.93	54.94	52.41	60.36	104.03
Accrued Expenses	16.85	36.22	33.76	37.16	35.09	30.95
Short-Term Debt	853.87	772.35	707.29	569.74	889.78	949.94
Current Portion of Long-Term Debt	1.62	-	24.52	72.11	-	0.14
Current Portion of Leases	-	1.62	1.34	0.4	0.02	0.07
Current Income Taxes Payable	7.54	3.28	5.34	11.75	4.11	8.93
Current Unearned Revenue	335.47	65.25	61.92	72.5	90.44	125.83
Other Current Liabilities	99.22	71.38	70.87	75.42	59.7	59.88
Total Current Liabilities	1,398	1,036	959.99	891.48	1,140	1,280
Long-Term Debt	-	-	-	69.02	-	-
Long-Term Leases	3.17	4.03	4.13	0.78	-	0.02
Long-Term Unearned Revenue	88.79	89.26	72.52	78.8	66	70.86
Long-Term Deferred Tax Liabilities	0.44	0.46	0.69	1.24	0.96	-
Other Long-Term Liabilities	15.26	15.48	16.41	15.86	-	-
Total Liabilities	1,506	1,145	1,054	1,057	1,206	1,351
Common Stock	641.78	641.78	641.78	641.78	641.78	641.78
Additional Paid-In Capital	485.84	485.84	485.84	682.23	469.36	469.36
Retained Earnings	-456.29	-456.47	-460.24	-461.98	-446.46	-395.64
Comprehensive Income & Other	0.06	0.06	0.04	0.01	-0	-0.02
Total Common Equity	671.4	671.22	667.43	862.04	664.68	715.48
Minority Interest	51.38	51.41	51.84	51.8	57.68	58.87
Shareholders' Equity	722.77	722.63	719.27	913.83	722.37	774.35
Total Liabilities & Equity	2,229	1,868	1,773	1,971	1,929	2,125
Total Debt	858.66	778.01	737.28	712.05	889.8	950.16
Net Cash (Debt)	-784.21	-590.45	-591.27	-562.73	-639.02	-821.89
Net Cash Per Share	-1.25	-0.92	-0.93	-0.88	-1.00	-1.28
Filing Date Shares Outstanding	583.42	641.78	641.78	641.78	641.78	641.78
Total Common Shares Outstanding	583.42	641.78	641.78	641.78	641.78	641.78
Working Capital	-35.7	-37.47	-60.35	186.89	94.41	131.34
Book Value Per Share	1.15	1.05	1.04	1.34	1.04	1.11
Tangible Book Value	513.17	511.76	502.16	690.81	516.49	562.3
Tangible Book Value Per Share	0.88	0.80	0.78	1.08	0.80	0.88
Buildings	-	755.14	744.96	738.53	537.56	535.25
Machinery	-	441.15	426.58	423.2	313.58	307.56
Construction In Progress	-	28.82	9.32	1.53	7.53	2.92

Source: S&P Global Market Intelligence. Standard template. Financial Sources.