JinGuan Electric Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	200.04	445.51	414.32	362.31	333.34	372.89
Trading Asset Securities	175	-	-	-	-	-
Cash & Short-Term Investments	375.04	445.51	414.32	362.31	333.34	372.89
Cash Growth	-8.75%	7.53%	14.35%	8.69%	-10.61%	112.47%
Accounts Receivable	441.78	442.86	435.09	485.56	551.01	443.42
Other Receivables	4.54	3.62	3	2.06	4.63	4.64
Receivables	446.32	446.49	438.09	487.62	555.63	448.05
Inventory	117.96	77.85	99.82	109.21	86.33	84.41
Prepaid Expenses	-	-	-	0.2	0.24	0.4
Other Current Assets	43.02	38.59	36.66	33.71	3.38	8.67
Total Current Assets	982.34	1,008	988.9	993.05	978.92	914.42
Property, Plant & Equipment	281.73	268.91	225.79	216.22	162.36	76.78
Other Intangible Assets	48.44	48.86	50.63	52.53	54.43	56.06
Long-Term Deferred Tax Assets	14.36	14.43	13.64	11.04	8.76	7
Long-Term Deferred Charges	3.66	1.43	0.86	2.29	0.21	-
Other Long-Term Assets	0.95	10.43	1.33	1.42	4.73	2.31
Total Assets	1,331	1,352	1,281	1,277	1,209	1,057
Accounts Payable	413.97	430.32	397.35	378.84	369.2	273.41
Accrued Expenses	7.48	8.77	12.31	17.43	15.97	17.67
Short-Term Debt	11	11	11	11	30	-
Current Portion of Long-Term Debt	-	31.26	-	-	-	30
Current Portion of Leases	-	-	0.95	2.55	0.37	-
Current Income Taxes Payable	-	6.14	1.78	7.82	13.07	3.96
Current Unearned Revenue	22.52	8.06	7.39	5.53	5.68	5.91
Other Current Liabilities	37.09	6.86	4.17	17.87	5.14	10.69
Total Current Liabilities	492.06	502.41	434.95	441.03	439.44	341.63
Long-Term Debt	29.5	29.5	30	30	30	-
Long-Term Leases	0.34	0.31	0.07	2.93	0.58	-
Long-Term Unearned Revenue	0.76	0.89	1.26	1.63	2.01	2.38
Long-Term Deferred Tax Liabilities	-	0.04	-	0.06	0.01	-
Total Liabilities	522.66	533.15	466.28	475.65	472.04	344.01
Common Stock	136.61	136.61	136.61	136.61	136.11	136.11
Additional Paid-In Capital	347.35	347.25	350.13	347.46	338.02	334.88
Retained Earnings	360.98	346.69	340.44	316.83	263.22	241.56
Treasury Stock	-36.04	-11.07	-12.31	-	-	-
Comprehensive Income & Other	-0.1	-0.13	-	-	-	-
Shareholders' Equity	808.81	819.35	814.87	800.9	737.36	712.55
Total Liabilities & Equity	1,331	1,352	1,281	1,277	1,209	1,057
Total Debt	40.84	72.06	42.02	46.47	60.96	30
Net Cash (Debt)	334.2	373.44	372.3	315.84	272.39	342.89
Net Cash Growth	-9.58%	0.31%	17.88%	15.95%	-20.56%	153.06%
Net Cash Per Share	2.41	2.73	2.74	2.31	1.97	2.88
Filing Date Shares Outstanding	142.87	135.36	135.62	136.61	136.11	136.11
Total Common Shares Outstanding	142.87	135.36	135.62	136.61	136.11	136.11
Working Capital	490.28	506.02	553.95	552.02	539.48	572.78
Book Value Per Share	5.66	6.05	6.01	5.86	5.42	5.24
Tangible Book Value	760.37	770.49	764.25	748.37	682.93	656.49
Tangible Book Value Per Share	5.32	5.69	5.64	5.48	5.02	4.82
Buildings	-	-	188.36	152.65	68.16	68.3
Machinery	-	-	127.47	108.9	82.86	73.02
Construction In Progress	-	-	1.44	31.92	86.91	4.65

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