China Science Publishing & Media Ltd. (SHA:601858)

SHA:601858 Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	747.3	1,645	1,271	2,340	1,910	2,244
Short-Term Investments	-	993.81	600.9	1,223	942.71	176.35
Trading Asset Securities	1,384	298.32	666.07	33.62	330	-
Cash & Short-Term Investments	2,132	2,937	2,538	3,596	3,182	2,420
Cash Growth	10.11%	15.71%	-29.43%	13.00%	31.48%	-37.96%
Accounts Receivable	216.24	153.82	153.41	172.91	120.56	116.39
Other Receivables	55.12	38.94	40.22	44.14	45.46	51.68
Receivables	271.36	192.77	193.63	217.04	166.02	168.07
Inventory	611.64	543.51	581.21	615.97	658.71	631.17
Other Current Assets	1,877	345.43	239.49	269.59	345.69	262.06
Total Current Assets	4,891	4,018	3,552	4,699	4,353	3,482
Property, Plant & Equipment	324.26	330.36	325.62	316.85	327.96	288.99
Long-Term Investments	1,698	2,671	2,845	1,452	1,558	1,959
Goodwill	64.04	57.66	60.21	56.87	55.31	61.48
Other Intangible Assets	134.91	140.17	87.8	94.77	97.52	102.13
Long-Term Deferred Tax Assets	5.36	6.38	52.25	2.72	2.7	2.25
Long-Term Deferred Charges	27.92	20.62	59.24	32.8	8.66	7.37
Other Long-Term Assets	100.01	114.72	108.49	134.52	132.72	129.06
Total Assets	7,246	7,360	7,091	6,789	6,535	6,032
Accounts Payable	775.1	731.78	685.37	694.14	706.49	630.61
Accrued Expenses	21.75	71.89	64.43	88.66	88.29	103.35
Current Portion of Long-Term Debt	-	-	-	0.11	0.22	0.24
Current Portion of Leases	11.14	13.69	6.39	7.59	7.46	-
Current Income Taxes Payable	11.67	6.21	6.53	6.33	5.79	11.3
Current Unearned Revenue	570.68	785.7	834.24	838.91	835.43	734.73
Other Current Liabilities	113.59	116.68	101.39	115.37	129.39	120.2
Total Current Liabilities	1,504	1,726	1,698	1,751	1,773	1,600
Long-Term Debt	-	0.32	0.78	1.21	1.44	2.05
Long-Term Leases	12.26	19.24	19.07	18.77	27.62	3.94
Long-Term Unearned Revenue	29.53	30.49	25.72	25.35	26.89	33.49
Long-Term Deferred Tax Liabilities	35.41	34.77	37.1	4.11	4.2	5.89
Other Long-Term Liabilities	98.34	94.65	95.11	102.79	100.95	100.32
Total Liabilities	1,679	1,905	1,876	1,903	1,934	1,746
Common Stock	790.5	790.5	790.5	790.5	790.5	790.5
Additional Paid-In Capital	783.81	783.81	783.81	783.81	783.81	783.81
Retained Earnings	3,817	3,723	3,496	3,202	2,935	2,649
Comprehensive Income & Other	89.42	77.33	74.36	51.74	42.64	27.46
Total Common Equity	5,481	5,375	5,145	4,828	4,552	4,251
Minority Interest	85.82	79.07	70.32	57.58	49.66	35.24
Shareholders' Equity	5,567	5,454	5,215	4,886	4,601	4,286
Total Liabilities & Equity	7,246	7,360	7,091	6,789	6,535	6,032
Total Debt	23.4	33.25	26.24	27.68	36.74	6.23
Net Cash (Debt)	2,108	2,903	2,512	3,568	3,146	2,414
Net Cash Growth	10.78%	15.60%	-29.61%	13.44%	30.30%	-38.00%
Net Cash Per Share	2.63	3.69	3.18	4.49	4.01	3.06
Filing Date Shares Outstanding	790.5	790.5	790.5	790.5	790.5	790.5
Total Common Shares Outstanding	790.5	790.5	790.5	790.5	790.5	790.5
Working Capital	3,387	2,292	1,854	2,948	2,580	1,881
Book Value Per Share	6.93	6.80	6.51	6.11	5.76	5.38
Tangible Book Value	5,282	5,177	4,997	4,677	4,399	4,087
Tangible Book Value Per Share	6.68	6.55	6.32	5.92	5.56	5.17
Buildings	-	318.65	310.3	295.54	295.17	299.47
Machinery	-	64.09	63.84	62.36	62.8	63.41
Construction In Progress	-	94.47	92.55	82.7	71.05	50

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.