Guosheng Shian Technology Co., Ltd. (SHA:603778)

Guosheng Shian Technology 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	272.98	476.15	128.56	249.47	144.33	384.68
Trading Asset Securities	33.96	33.96	-	-	-	1
Cash & Short-Term Investments	306.94	510.11	128.56	249.47	144.33	385.68
Cash Growth	55.99%	296.80%	-48.47%	72.84%	-62.58%	72.85%
Accounts Receivable	431.24	649.89	530.66	440.07	613.04	813.59
Other Receivables	255.83	164.24	62.95	120.2	57.33	80.46
Receivables	687.07	814.13	593.61	560.27	670.37	894.05
Inventory	171.49	136.05	169.75	92.94	4.02	4.56
Other Current Assets	168.06	117.16	112.21	129.73	45.31	42.28
Total Current Assets	1,334	1,577	1,004	1,032	864.04	1,327
Property, Plant & Equipment	1,295	1,237	1,165	368.14	61.08	57.68
Long-Term Investments	290.15	282.85	274.86	250.1	271.89	188.31
Other Intangible Assets	162.2	166.2	117.78	117.9	152.6	183.92
Long-Term Accounts Receivable	-	413.39	424.3	512.91	457.19	372.47
Long-Term Deferred Tax Assets	86.44	62.79	52.86	7.77	0.24	22.87
Long-Term Deferred Charges	2.46	2.89	7.96	9.46	12.85	4.66
Other Long-Term Assets	429.64	60.91	185.63	90.04	6.59	6.67
Total Assets	3,600	3,804	3,233	2,389	1,826	2,163
Accounts Payable	992.77	1,041	291.64	173.37	15	16.68
Accrued Expenses	28.53	102.02	82.25	43.96	33.38	47.76
Short-Term Debt	181.68	127.79	89.14	52.91	-	50.08
Current Portion of Long-Term Debt	16.21	15.52	15.5	15.5	7.75	-
Current Portion of Leases	-	0.98	3.16	3.36	2.15	-
Current Income Taxes Payable	23.76	1.62	8.51	2	0.04	0.33
Current Unearned Revenue	420.09	12.07	45.63	19.86	156.53	216.02
Other Current Liabilities	553.65	999.22	1,158	679.79	212.58	232.95
Total Current Liabilities	2,217	2,300	1,694	990.77	427.42	563.81
Long-Term Debt	224.98	152.7	115.91	104.27	55.25	30
Long-Term Leases	8.26	8.01	7.73	3.74	4.21	-
Long-Term Unearned Revenue	65.77	64.6	27.4	44.46	32.47	32.57
Long-Term Deferred Tax Liabilities	14.52	14.86	17.96	1.27	-	-
Other Long-Term Liabilities	8.42	8.42	0.57	-	-	-
Total Liabilities	2,539	2,549	1,863	1,145	519.35	626.39
Common Stock	656.64	656.64	642.86	642.86	642.86	642.86
Additional Paid-In Capital	408.7	396.63	384.27	393.18	390.69	385.01
Retained Earnings	-299.03	-147.98	-42.45	26.43	188.61	398.16
Treasury Stock	-39	-41.59	-38	-43	-10	-
Comprehensive Income & Other	0.17	0.15	0.13	0.11	-0.01	-0.01
Total Common Equity	727.49	863.85	946.81	1,020	1,212	1,426
Minority Interest	333.58	391.1	422.57	224.68	94.98	110.75
Shareholders' Equity	1,061	1,255	1,369	1,244	1,307	1,537
Total Liabilities & Equity	3,600	3,804	3,233	2,389	1,826	2,163
Total Debt	431.12	305	231.45	179.78	69.36	80.08
Net Cash (Debt)	-124.18	205.11	-102.89	69.69	74.98	305.6
Net Cash Growth	-	-	-	-7.05%	-75.47%	276.94%
Net Cash Per Share	-0.18	0.31	-0.16	0.11	0.11	0.61
Filing Date Shares Outstanding	685.67	649.57	635.78	635.78	635.78	642.86
Total Common Shares Outstanding	685.67	649.57	635.78	635.78	635.78	642.86
Working Capital	-883.13	-722.96	-689.75	41.65	436.62	762.76
Book Value Per Share	1.06	1.33	1.49	1.60	1.91	2.22
Tangible Book Value	565.29	697.65	829.03	901.66	1,060	1,242
Tangible Book Value Per Share	0.82	1.07	1.30	1.42	1.67	1.93
Buildings	-	607.38	570.8	93.58	57.9	57.9
Machinery	-	493.23	504.96	77.11	17.56	16.32
Construction In Progress	-	262.11	132.27	214.88	-	-
Order Backlog	-	747.67	-	-	-	-

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