Shandong Daye Co., Ltd. (SHA:603278)

Shandong Daye 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	1,064	1,171	980.35	933.14	1,065	959.29
Short-Term Investments	-	191.54	-	156.88	-	-
Trading Asset Securities	1.44	1	0.16	0.17	101.62	-
Cash & Short-Term Investments	1,065	1,363	980.5	1,090	1,167	959.29
Cash Growth	-23.67%	39.03%	-10.06%	-6.59%	21.66%	40.72%
Accounts Receivable	1,647	1,645	1,745	1,696	1,806	1,579
Other Receivables	77.35	83.27	35.04	41.3	35.31	201.6
Receivables	1,725	1,728	1,780	1,738	1,841	1,781
Inventory	719.13	750.47	763.46	663.54	952.04	404.98
Prepaid Expenses	-	-	0.91	-	-	-
Other Current Assets	351.43	165.17	109.04	109.16	128.83	270.46
Total Current Assets	3,861	4,007	3,634	3,600	4,089	3,416
Property, Plant & Equipment	3,108	2,863	2,925	2,949	3,065	1,542
Long-Term Investments	96.34	115.36	94.92	69.59	239.67	25.69
Other Intangible Assets	575.48	528.85	460.91	373.2	385.32	204.41
Long-Term Deferred Tax Assets	108.17	138.03	120.71	115.98	63.71	73.05
Other Long-Term Assets	361.11	47.41	52.58	94.34	42.28	36.31
Total Assets	8,109	7,700	7,288	7,202	7,885	5,297
Accounts Payable	1,653	1,569	1,552	1,348	2,560	2,349
Accrued Expenses	69.2	95	109.39	111.92	96.32	57.3
Short-Term Debt	1,872	1,700	1,690	1,950	1,036	344.39
Current Portion of Long-Term Debt	792.31	154.5	165.37	221.78	250.5	-
Current Portion of Leases	-	266.9	285.4	215.73	95.64	-
Current Income Taxes Payable	22.97	1.69	0.16	0.23	0.01	0.02
Current Unearned Revenue	11.49	24.81	12.52	5.32	15.29	12.7
Other Current Liabilities	109.99	162.22	83.85	31.06	835.82	3.4
Total Current Liabilities	4,531	3,975	3,899	3,883	4,889	2,767
Long-Term Debt	642.56	679.36	188.39	674.34	674.57	601.96
Long-Term Leases	583.54	259.48	247.28	301.69	136.52	-
Long-Term Unearned Revenue	197.62	192.24	157.33	80.54	37.49	44.22
Long-Term Deferred Tax Liabilities	148.38	166.29	185.7	211.52	201.13	123.51
Total Liabilities	6,103	5,272	4,677	5,151	5,939	3,536
Common Stock	341.76	341.76	336.85	289.81	289.96	289.93
Additional Paid-In Capital	1,001	1,119	1,069	580.35	569.67	600.62
Retained Earnings	683.89	660.52	842.61	746.76	1,002	822.65
Treasury Stock	-20.06	-20.06	-	-6.32	-13.45	-50
Comprehensive Income & Other	-	-	9.42	97.78	97.78	97.84
Total Common Equity	2,006	2,102	2,257	1,708	1,946	1,761
Minority Interest	-	326	353.06	342.47	-	-
Shareholders' Equity	2,006	2,428	2,611	2,051	1,946	1,761
Total Liabilities & Equity	8,109	7,700	7,288	7,202	7,885	5,297
Total Debt	3,890	3,061	2,576	3,363	2,193	946.35
Net Cash (Debt)	-2,825	-1,697	-1,596	-2,273	-1,026	12.93
Net Cash Growth	-	-	-	-	-	-79.36%
Net Cash Per Share	-8.34	-4.99	-5.49	-7.84	-3.55	0.04
Filing Date Shares Outstanding	339.25	339.25	336.85	289.81	287.39	286.75
Total Common Shares Outstanding	339.25	339.25	336.85	289.81	287.39	286.75
Working Capital	-670.22	32.09	-264.77	-282.91	-800.16	648.97
Book Value Per Share	5.91	6.20	6.70	5.89	6.77	6.14
Tangible Book Value	1,431	1,573	1,797	1,335	1,561	1,557
Tangible Book Value Per Share	4.22	4.64	5.33	4.61	5.43	5.43
Buildings	-	1,317	1,253	1,212	1,186	424.9
Machinery	-	2,871	2,913	2,743	2,518	1,660
Construction In Progress	-	390.36	250.28	193.93	271.51	80.87

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