Jinyuan EP Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020
Cash & Equivalents	201.92	125.91	141.67	693.25	822.36	567.12
Trading Asset Securities	2.14	-	0.28	1.14	0.31	-
Cash & Short-Term Investments	204.06	125.91	141.95	694.39	822.67	567.12
Cash Growth	3.64%	-11.30%	-79.56%	-15.59%	45.06%	-10.48%
Accounts Receivable	101.51	150.52	181.45	160.12	1,053	1,164
Other Receivables	333.03	615.12	1,750	2,125	554.9	78.39
Receivables	434.55	765.64	1,931	2,285	1,608	1,269
Inventory	1,088	941.81	647.29	1,077	1,912	1,784
Prepaid Expenses	-	1.46	13.95	13.21	36.94	8.3
Other Current Assets	225.54	176.05	97.38	159.1	241.3	717.32
Total Current Assets	1,953	2,011	2,832	4,229	4,621	4,345
Property, Plant & Equipment	1,690	1,726	2,962	2,032	4,337	4,542
Long-Term Investments	116.76	116.62	78.62	91.49	109.39	106.81
Goodwill	-	-	-	29.74	195.58	314.63
Other Intangible Assets	1,499	1,507	1,613	1,419	1,339	311.02
Long-Term Deferred Tax Assets	14.6	12.17	5.79	7.87	116.44	75.08
Long-Term Deferred Charges	2.13	1.21	1.93	0.8	40.12	44.47
Other Long-Term Assets	290.43	252.64	88.21	72.24	35.45	66.36
Total Assets	5,565	5,627	7,581	7,881	10,793	9,806
Accounts Payable	514.94	434.71	549.33	438.78	710.91	817.79
Accrued Expenses	9.98	127.38	90.69	138.59	458.11	57.58
Short-Term Debt	11.08	38.19	538.99	1,036	2,500	2,370
Current Portion of Long-Term Debt	-	60	196.11	90.81	161.6	79.26
Current Portion of Leases	0.53	0.52	-	1.03	-	-
Current Income Taxes Payable	25.51	2.28	8.65	46.46	11.46	57.11
Current Unearned Revenue	320.17	183.46	269.15	124.28	154.81	138.58
Other Current Liabilities	144.75	111.49	240.47	111.1	231.43	168.81
Total Current Liabilities	1,027	958.04	1,893	1,987	4,228	3,689
Long-Term Debt	-	-	740.36	185	321	483.25
Long-Term Leases	0.55	0.54	0.45	1.2	3.23	-
Long-Term Unearned Revenue	7.08	7.57	31.58	28.9	44.8	83.69
Long-Term Deferred Tax Liabilities	42.99	36.38	54.87	32.33	53.2	43.02
Other Long-Term Liabilities	11.77	17.28	68.08	1.36	9.73	213.4
Total Liabilities	1,089	1,020	2,789	2,235	4,660	4,512
Common Stock	777.65	778.78	778.78	780.78	780.78	714.64
Additional Paid-In Capital	1,970	1,987	2,056	2,097	2,044	1,620
Retained Earnings	1,308	1,410	1,371	2,049	2,275	2,235
Treasury Stock	-	-18.09	-18.09	-65.56	-	-
Comprehensive Income & Other	2.78	4.36	2.2	1.98	10.22	10.87
Total Common Equity	4,058	4,162	4,190	4,863	5,110	4,580
Minority Interest	417.59	445.18	602.43	783.06	1,023	713.48
Shareholders' Equity	4,476	4,607	4,792	5,646	6,133	5,294
Total Liabilities & Equity	5,565	5,627	7,581	7,881	10,793	9,806
Total Debt	12.16	99.25	1,476	1,314	2,986	2,932
Net Cash (Debt)	191.9	26.65	-1,334	-619.25	-2,163	-2,365
Net Cash Per Share	0.24	0.03	-1.71	-0.79	-3.11	-3.29
Filing Date Shares Outstanding	777.65	840.1	779.06	777.65	780.78	714.64
Total Common Shares Outstanding	777.65	840.1	779.06	777.65	780.78	714.64
Working Capital	925.59	1,053	938.27	2,242	392.65	656.39
Book Value Per Share	5.22	4.95	5.38	6.25	6.55	6.41
Tangible Book Value	2,560	2,655	2,577	3,414	3,576	3,955
Tangible Book Value Per Share	3.29	3.16	3.31	4.39	4.58	5.53
Buildings	-	956.17	1,652	1,126	2,569	2,484
Machinery	-	830.22	1,266	966.63	2,913	2,894
Construction In Progress	-	417.4	785.4	514.27	456.87	508.44

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