Leysen Jewellery Inc. (SHA:603900)

Leysen Jewellery 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	158.97	184.05	159.82	227.89	369.12	252.8
Short-Term Investments	-	10.03	-	-	-	51.06
Trading Asset Securities	-	20.06	50.27	300.24	310.11	300.96
Cash & Short-Term Investments	158.97	214.14	210.08	528.13	679.23	604.82
Cash Growth	-26.78%	1.93%	-60.22%	-22.25%	12.30%	-28.36%
Accounts Receivable	145.16	131.05	93.91	54.03	52.71	74.25
Other Receivables	18.85	19.62	27.74	39.49	62.75	43.58
Receivables	164.02	150.66	121.64	93.52	115.46	117.83
Inventory	1,850	1,628	1,701	1,521	1,447	1,555
Other Current Assets	29.86	29.51	42.24	33.64	36.47	69.25
Total Current Assets	2,203	2,023	2,075	2,176	2,278	2,347
Property, Plant & Equipment	56.61	61.35	81.34	102.9	155.73	186.55
Other Intangible Assets	12.5	9.49	10.78	13.38	16.45	19.39
Long-Term Deferred Tax Assets	92.48	93.15	100.45	94.89	80.4	39.85
Long-Term Deferred Charges	13.9	16.36	16.04	14.74	26.96	41.59
Other Long-Term Assets	0.78	3	0.3	0.42	0.86	1.65
Total Assets	2,379	2,206	2,284	2,403	2,558	2,636

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	89.54	74.63	116.15	57.62	57.92	58.01
Accrued Expenses	68.69	80.17	64.69	34.48	44.66	52.23
Short-Term Debt	165	-	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	-	0.11
Current Portion of Leases	21.97	24.3	33.28	30.63	55.58	60.02
Current Income Taxes Payable	0.62	3.46	0.91	0	2.28	0.01
Current Unearned Revenue	8.78	7.74	20.04	29.07	21.88	22.91
Other Current Liabilities	48.66	54.5	104.31	88.88	112.52	130.8
Total Current Liabilities	403.26	244.8	339.39	240.68	294.83	324.1
Long-Term Leases	8.77	12.51	17.89	20	42.53	56.41
Long-Term Deferred Tax Liabilities	6.55	7.39	12.03	12.4	18.41	1.93
Other Long-Term Liabilities	-	-	5.96	5.15	4.43	-
Total Liabilities	418.59	264.69	375.26	278.23	360.19	382.44

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	342.96	343.02	343.02	345.12	340.47	340.47
Additional Paid-In Capital	1,103	1,103	1,102	1,104	1,090	1,090
Retained Earnings	517.49	498.38	472.94	691.6	767.8	823.17
Treasury Stock	-3.8	-3.99	-8.24	-15.48	-	-
Comprehensive Income & Other	0.55	0.42	0.09	0.29	0.01	-0.27
Total Common Equity	1,961	1,941	1,910	2,125	2,199	2,253
Minority Interest	-	-	-1.23	-0.8	-0.29	-0.01
Shareholders' Equity	1,961	1,941	1,908	2,125	2,198	2,253
Total Liabilities & Equity	2,379	2,206	2,284	2,403	2,558	2,636

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	195.74	36.8	51.17	50.63	98.1	116.54
Net Cash (Debt)	-36.77	177.34	158.92	477.5	581.13	488.27
Net Cash Growth	-	11.59%	-66.72%	-17.83%	19.02%	-42.14%
Net Cash Per Share	-0.11	0.50	0.46	1.38	1.67	1.40
Filing Date Shares Outstanding	302.41	369.43	397.21	340.47	340.47	340.47
Total Common Shares Outstanding	302.41	369.43	397.21	340.47	340.47	340.47
Working Capital	1,800	1,778	1,735	1,936	1,983	2,023
Book Value Per Share	6.48	5.26	4.81	6.24	6.46	6.62
Tangible Book Value	1,948	1,932	1,899	2,112	2,182	2,234
Tangible Book Value Per Share	6.44	5.23	4.78	6.20	6.41	6.56
Buildings	110.94	110.94	110.94	110.94	111.96	111.96
Machinery	39.33	37.92	35.51	36.38	28.51	40.62

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:

Oct 2, 2026

Data Sources Report a data error