Jiangsu Hengshun Vinegar-Industry Co.,Ltd (SHA:600305)

SHA:600305 Income Statement

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

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
Operating Revenue	2,400	2,271	2,095	2,079	2,095	1,864
Other Revenue	15.82	15.82	100.87	27.12	44.46	28.9
Revenue	2,416	2,287	2,196	2,106	2,139	1,893
Revenue Growth	5.41%	4.13%	4.25%	-1.52%	12.98%	-6.45%
Cost of Revenue	1,645	1,549	1,436	1,415	1,411	1,184
Gross Profit	771.78	737.41	759.41	691.41	727.66	708.94
Selling, General & Admin	494.03	473.88	504.74	493.5	456.05	464.51
Research & Development	85.5	93.92	89.73	80.48	83.25	78.54
Other Operating Expenses	18.27	6.25	5.34	9.62	24.69	23.72
Operating Expenses	598.72	574.51	601.86	583.55	564.82	568.03
Operating Income	173.06	162.9	157.55	107.86	162.84	140.91
Interest Expense	-0.04	-0.57	-0.48	-1.18	-4.77	-6.8
Interest & Investment Income	8.62	1.08	3.23	4.95	1.98	1.74
Currency Exchange Gain (Loss)	-0.01	-0.01	0.6	0.21	-0.03	-0.03
Other Non Operating Income (Expenses)	-5.33	-0.88	-0.88	1.02	0.11	-1.97
EBT Excluding Unusual Items	176.31	162.52	160.01	112.85	160.13	133.86
Gain (Loss) on Sale of Investments	-21.97	-24.38	-0.02	-11.54	4.43	-4.04
Gain (Loss) on Sale of Assets	30.91	31	-1.53	-1.57	-11.09	2.06
Asset Writedown	-11.01	-9.1	-31.8	-	-	-
Other Unusual Items	9.01	9.31	5.51	2.34	10.16	11.28
Pretax Income	183.25	169.35	132.17	102.09	163.64	143.16
Income Tax Expense	32.2	27.07	20.52	22.26	34.17	24.83
Earnings From Continuing Operations	151.05	142.29	111.65	79.83	129.48	118.33
Minority Interest in Earnings	0.54	1.35	15.69	7.07	8.52	0.59
Net Income	151.59	143.64	127.34	86.9	137.99	118.92
Net Income to Common	151.59	143.64	127.34	86.9	137.99	118.92
Net Income Growth	1.78%	12.80%	46.54%	-37.03%	16.04%	-62.28%
Shares Outstanding (Basic)	1,111	1,105	1,061	1,066	993	998
Shares Outstanding (Diluted)	1,111	1,105	1,061	1,066	993	998
Shares Change	5.05%	4.12%	-0.47%	7.40%	-0.57%	-0.46%
EPS (Basic)	0.14	0.13	0.12	0.08	0.14	0.12
EPS (Diluted)	0.14	0.13	0.12	0.08	0.14	0.12
EPS Growth	-3.12%	8.33%	47.24%	-41.37%	16.71%	-62.11%

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
Free Cash Flow	145.53	35.37	198.55	-83.86	-14.13	180.66
Free Cash Flow Per Share	0.13	0.03	0.19	-0.08	-0.01	0.18
Dividend Per Share	0.120	0.120	0.100	0.070	0.110	0.101
Dividend Growth	20.00%	20.00%	42.86%	-36.36%	8.91%	-35.67%
Gross Margin	31.94%	32.25%	34.58%	32.82%	34.02%	37.44%
Operating Margin	7.16%	7.12%	7.17%	5.12%	7.61%	7.44%
Profit Margin	6.27%	6.28%	5.80%	4.13%	6.45%	6.28%
Free Cash Flow Margin	6.02%	1.55%	9.04%	-3.98%	-0.66%	9.54%
EBITDA	282.24	262.35	244.03	191.67	247.96	224.74
EBITDA Margin	11.68%	11.47%	11.11%	9.10%	11.59%	11.87%
D&A For EBITDA	109.18	99.45	86.48	83.81	85.12	83.83
EBIT	173.06	162.9	157.55	107.86	162.84	140.91
EBIT Margin	7.16%	7.12%	7.17%	5.12%	7.61%	7.44%
Effective Tax Rate	17.57%	15.98%	15.53%	21.81%	20.88%	17.34%
Revenue as Reported	658.86	2,287	2,196	2,106	2,139	1,893
Advertising Expenses	-	26.08	20.28	252.07	198.26	218.36

Data Source: S&P Global Market Intelligence Last updated: Oct 8, 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:

Oct 28, 2026

Data Sources Report a data error