Lingyuan Iron & Steel Co., Ltd. (SHA:600231)

Lingyuan Iron & Steel 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	751.87	1,155	1,326	2,912	2,831	4,235
Cash & Short-Term Investments	751.87	1,155	1,326	2,912	2,831	4,235
Cash Growth	-37.11%	-12.89%	-54.47%	2.85%	-33.16%	24.71%
Accounts Receivable	123.29	148.69	213.43	184.07	1,152	919.09
Other Receivables	25.04	26.46	64.95	16.23	14.55	64.51
Receivables	148.34	175.15	278.38	200.3	1,167	983.6
Inventory	1,179	1,295	1,622	1,955	1,731	2,468
Other Current Assets	1,125	649.51	345.18	309.72	573.71	434.77
Total Current Assets	3,204	3,275	3,572	5,376	6,303	8,122
Property, Plant & Equipment	9,947	10,221	9,811	9,575	9,127	8,575
Long-Term Investments	19.5	21.26	25.22	20.13	20.24	22.79
Other Intangible Assets	535.54	562.15	500.32	528.1	512.44	537.49
Long-Term Deferred Tax Assets	1,128	1,151	1,119	635.52	401.12	96.24
Other Long-Term Assets	235.14	216.85	227.86	325.46	265.24	254.96
Total Assets	15,071	15,447	15,255	16,460	16,629	17,608

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5,314	4,744	3,850	3,984	4,957	5,118
Accrued Expenses	13.79	65.32	78.27	130.6	74.31	139.42
Short-Term Debt	1,089	506.63	300	477.96	776.18	1,360
Current Portion of Long-Term Debt	1,827	1,631	148.33	261.94	56.84	40.76
Current Portion of Leases	-	54.07	152.63	198.16	224.3	154.1
Current Income Taxes Payable	24.81	5.71	-	4.77	-	5.39
Current Unearned Revenue	1,087	945.79	1,014	1,429	752.63	557.18
Other Current Liabilities	583.42	856.06	669.29	838.53	374.63	277.51
Total Current Liabilities	9,939	8,809	6,212	7,325	7,215	7,653
Long-Term Debt	2,157	2,273	3,142	1,398	741.22	411
Long-Term Leases	-	-	54.07	133.69	328.33	189.91
Long-Term Unearned Revenue	196.25	166.76	19.19	20.9	22.72	21.17
Long-Term Deferred Tax Liabilities	125.94	139.71	159.33	143.26	159.04	64.41
Other Long-Term Liabilities	42.1	38.5	40.77	16.03	16.52	17.62
Total Liabilities	12,460	11,428	9,628	9,037	8,483	8,357

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	2,872	2,850	2,852	2,852	2,852	2,852
Additional Paid-In Capital	656.11	546.19	546.09	601.12	601.11	601.07
Retained Earnings	-848.04	635.26	2,193	3,871	4,557	5,667
Treasury Stock	-151.9	-151.9	-103.73	-	-	-
Comprehensive Income & Other	82.41	140.14	139.83	98.5	135.84	131.14
Shareholders' Equity	2,611	4,019	5,627	7,423	8,146	9,251
Total Liabilities & Equity	15,071	15,447	15,255	16,460	16,629	17,608

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	5,072	4,465	3,797	2,470	2,127	2,156
Net Cash (Debt)	-4,320	-3,310	-2,472	441.97	704.11	2,079
Net Cash Growth	-	-	-	-37.23%	-66.14%	44.12%
Net Cash Per Share	-1.56	-1.19	-0.87	0.15	0.25	0.72
Filing Date Shares Outstanding	2,848	2,799	2,820	2,852	2,852	2,852
Total Common Shares Outstanding	2,848	2,799	2,820	2,852	2,852	2,852
Working Capital	-6,736	-5,535	-2,641	-1,949	-912.7	468.94
Book Value Per Share	0.92	1.44	2.00	2.60	2.86	3.24
Tangible Book Value	2,075	3,457	5,127	6,895	7,633	8,714
Tangible Book Value Per Share	0.73	1.24	1.82	2.42	2.68	3.06
Buildings	-	5,126	4,694	4,755	4,505	4,379
Machinery	-	11,603	10,301	9,999	8,767	8,662
Construction In Progress	-	118.16	999.22	448.94	1,566	694.96

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

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

Update frequency:

Quarterly

Last checked:

Nov 6, 2026

Data Sources Report a data error