Jinyuan EP Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	203.84	125.91	141.67	693.25	822.36
Trading Asset Securities	-	-	0.28	1.14	0.31
Cash & Short-Term Investments	203.84	125.91	141.95	694.39	822.67
Cash Growth	61.90%	-11.30%	-79.56%	-15.59%	45.06%
Accounts Receivable	313.17	150.52	181.45	160.12	1,053
Other Receivables	331.98	615.12	1,750	2,125	554.9
Receivables	645.15	765.64	1,931	2,285	1,608
Inventory	1,458	941.81	647.29	1,077	1,912
Prepaid Expenses	-	1.46	13.95	13.21	36.94
Other Current Assets	198.26	176.05	97.38	159.1	241.3
Total Current Assets	2,505	2,011	2,832	4,229	4,621
Property, Plant & Equipment	1,601	1,726	2,962	2,032	4,337
Long-Term Investments	102.11	116.62	78.62	91.49	109.39
Goodwill	-	-	-	29.74	195.58
Other Intangible Assets	1,358	1,507	1,613	1,419	1,339
Long-Term Deferred Tax Assets	12.08	12.17	5.79	7.87	116.44
Long-Term Deferred Charges	2.02	1.21	1.93	0.8	40.12
Other Long-Term Assets	268.51	252.64	88.21	72.24	35.45
Total Assets	5,848	5,627	7,581	7,881	10,793
Accounts Payable	902	434.71	549.33	438.78	710.91
Accrued Expenses	12.44	127.38	90.69	138.59	458.11
Short-Term Debt	11.08	38.19	538.99	1,036	2,500
Current Portion of Long-Term Debt	1.6	60	196.11	90.81	161.6
Current Portion of Leases	-	0.52	-	1.03	-
Current Income Taxes Payable	97.26	2.28	8.65	46.46	11.46
Current Unearned Revenue	316.51	183.46	269.15	124.28	154.81
Other Current Liabilities	146.02	111.49	240.47	111.1	231.43
Total Current Liabilities	1,487	958.04	1,893	1,987	4,228
Long-Term Debt	-	-	740.36	185	321
Long-Term Leases	0.91	0.54	0.45	1.2	3.23
Long-Term Unearned Revenue	6.84	7.57	31.58	28.9	44.8
Long-Term Deferred Tax Liabilities	38.42	36.38	54.87	32.33	53.2
Other Long-Term Liabilities	27.93	17.28	68.08	1.36	9.73
Total Liabilities	1,561	1,020	2,789	2,235	4,660
Common Stock	777.65	778.78	778.78	780.78	780.78
Additional Paid-In Capital	1,970	1,987	2,056	2,097	2,044
Retained Earnings	1,159	1,410	1,371	2,049	2,275
Treasury Stock	-	-18.09	-18.09	-65.56	-
Comprehensive Income & Other	-8.92	4.36	2.2	1.98	10.22
Total Common Equity	3,897	4,162	4,190	4,863	5,110
Minority Interest	390.62	445.18	602.43	783.06	1,023
Shareholders' Equity	4,287	4,607	4,792	5,646	6,133
Total Liabilities & Equity	5,848	5,627	7,581	7,881	10,793
Total Debt	13.59	99.25	1,476	1,314	2,986
Net Cash (Debt)	190.26	26.65	-1,334	-619.25	-2,163
Net Cash Growth	613.82%	-	-	-	-
Net Cash Per Share	0.24	0.03	-1.71	-0.79	-3.11
Filing Date Shares Outstanding	814.66	840.1	779.06	777.65	780.78
Total Common Shares Outstanding	814.66	840.1	779.06	777.65	780.78
Working Capital	1,018	1,053	938.27	2,242	392.65
Book Value Per Share	4.78	4.95	5.38	6.25	6.55
Tangible Book Value	2,539	2,655	2,577	3,414	3,576
Tangible Book Value Per Share	3.12	3.16	3.31	4.39	4.58
Buildings	-	956.17	1,652	1,126	2,569
Machinery	-	830.22	1,266	966.63	2,913
Construction In Progress	-	417.4	785.4	514.27	456.87

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