Gem-Year Industrial Co.,Ltd. (SHA:601002)

Gem-Year Industrial 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	690.46	616.56	526.82	154.61	114.82	292.18
Trading Asset Securities	522.97	348.77	251.38	210.88	149.23	179.54
Cash & Short-Term Investments	1,213	965.33	778.2	365.48	264.05	471.72
Cash Growth	48.10%	24.05%	112.93%	38.41%	-44.02%	-39.06%
Accounts Receivable	992.34	1,035	888.95	903.81	825.07	763.64
Other Receivables	13.83	0.07	0.4	161.45	0.37	0.6
Receivables	1,006	1,035	889.34	1,065	825.44	764.24
Inventory	1,390	1,250	1,410	1,379	1,723	1,777
Other Current Assets	98.76	91.12	124.43	146.4	119.39	250.33
Total Current Assets	3,708	3,342	3,202	2,956	2,932	3,263
Property, Plant & Equipment	1,084	1,144	1,261	1,375	1,482	1,259
Long-Term Investments	516.2	509.2	511.68	610.47	592.9	596.56
Goodwill	5.37	5.37	5.37	5.37	5.37	5.37
Other Intangible Assets	86.28	88.31	92.46	95.65	98.45	107.28
Long-Term Deferred Tax Assets	7.16	7.03	13.04	76.78	58.59	24.55
Long-Term Deferred Charges	-	0.19	0.62	0.76	0.66	-
Other Long-Term Assets	135.37	159.94	95.84	99.54	94.69	111.88
Total Assets	5,543	5,256	5,181	5,220	5,265	5,369

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	893.15	611.89	768.43	632.12	486.06	942.09
Accrued Expenses	21.72	131.13	110.25	135.19	112.84	119.32
Short-Term Debt	-	-	-	-	120.18	-
Current Portion of Long-Term Debt	-	-	-	1.45	3.45	-
Current Portion of Leases	-	-	-	-	-	9.56
Current Income Taxes Payable	38.83	6.54	2.15	0.04	0.79	0.35
Current Unearned Revenue	16.57	13	25.82	23.26	7.95	19.19
Other Current Liabilities	71.52	106.6	54.07	54.95	79.94	99.82
Total Current Liabilities	1,042	869.17	960.73	847.01	811.2	1,190
Long-Term Debt	-	-	-	150	150	-
Long-Term Unearned Revenue	23.4	26.05	31.34	45.19	22.43	26.06
Long-Term Deferred Tax Liabilities	21.94	20.74	4.37	7.39	-	-
Total Liabilities	1,087	915.96	996.43	1,050	983.62	1,216

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	954.44	954.44	954.44	956.74	959.27	959.28
Additional Paid-In Capital	1,664	1,664	1,664	1,668	1,676	1,676
Retained Earnings	1,769	1,638	1,489	1,454	1,569	1,454
Treasury Stock	-	-	-	-6.09	-12.81	-21.34
Comprehensive Income & Other	55.72	72.59	67.15	78.08	69.8	65.32
Total Common Equity	4,444	4,330	4,175	4,151	4,262	4,133
Minority Interest	11.42	10.72	9.96	18.75	19.33	19.08
Shareholders' Equity	4,455	4,340	4,185	4,170	4,281	4,153
Total Liabilities & Equity	5,543	5,256	5,181	5,220	5,265	5,369

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	-	-	-	151.45	273.63	9.56
Net Cash (Debt)	1,213	965.33	778.2	214.03	-9.58	462.16
Net Cash Growth	53.73%	24.05%	263.59%	-	-	-40.29%
Net Cash Per Share	1.25	1.00	0.84	0.22	-0.01	0.47
Filing Date Shares Outstanding	952.03	954.44	954.44	956.74	959.27	959.28
Total Common Shares Outstanding	952.03	954.44	954.44	956.74	959.27	959.28
Working Capital	2,666	2,473	2,241	2,109	2,121	2,073
Book Value Per Share	4.67	4.54	4.37	4.34	4.44	4.31
Tangible Book Value	4,352	4,236	4,077	4,050	4,158	4,021
Tangible Book Value Per Share	4.57	4.44	4.27	4.23	4.33	4.19
Buildings	-	798.39	794.97	784.78	788.37	453.45
Machinery	-	2,817	2,780	2,749	2,792	2,489
Construction In Progress	-	3.1	15.64	48.03	22.92	346.17

Data Source: S&P Global Market Intelligence Last updated: Aug 26, 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:

Sep 14, 2026

Data Sources Report a data error