Guangdong Yangshan United Precision Manufacturing Co., Ltd. (SHE:001268)

SHE:001268 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	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	140.71	87.58	83.25	90.95	3.85	8.27
Cash & Short-Term Investments	140.71	87.58	83.25	90.95	3.85	8.27
Cash Growth	95.31%	5.21%	-8.47%	2260.11%	-53.39%	-20.54%
Accounts Receivable	386.78	484.14	435.46	434.93	279.97	185.92
Other Receivables	1.92	1.28	0.65	0.84	0.81	0.74
Receivables	388.7	485.42	436.11	435.77	280.78	186.66
Inventory	91.41	79.61	62.45	81.07	83.24	56.46
Other Current Assets	10.19	4.81	7.82	12.66	25.83	15.09
Total Current Assets	631.02	657.42	589.62	620.45	393.7	266.47
Property, Plant & Equipment	769.31	698.09	567.14	536.4	472.33	387.88
Other Intangible Assets	82.85	40.45	41.61	42.89	34.19	29.15
Long-Term Deferred Tax Assets	5.12	3.62	4.13	4.46	2.89	2.53
Long-Term Deferred Charges	2.45	0.58	0.59	0.41	0.43	0.97
Other Long-Term Assets	43.33	10.01	10.19	12.77	7.36	7.43
Total Assets	1,534	1,410	1,213	1,217	910.9	694.43
Accounts Payable	150.02	190.67	123.31	111.59	173.12	111.06
Accrued Expenses	16.73	21.77	16.74	19.89	17.46	21.46
Short-Term Debt	142.09	107.68	40.82	109.09	205.51	133.7
Current Portion of Long-Term Debt	69.11	7.68	5.7	8.6	12.9	3
Current Portion of Leases	-	-	-	-	1.56	-
Current Income Taxes Payable	4.4	4.91	2.04	1.13	5.13	5.47
Current Unearned Revenue	0.11	0.03	0.15	0.26	0.05	0.02
Other Current Liabilities	22.75	13.38	4.6	10.36	27.62	9.8
Total Current Liabilities	405.2	346.13	193.37	260.92	443.37	284.51
Long-Term Debt	82.68	36.93	17.5	3.7	12.3	20.5
Long-Term Leases	1.42	0.65	-	-	-	-
Long-Term Unearned Revenue	17.52	10.65	11.99	13.27	13.13	11.28
Long-Term Deferred Tax Liabilities	0.57	0.34	3.52	3.67	-	-
Total Liabilities	507.39	394.7	226.38	281.57	468.8	316.28
Common Stock	107.93	107.93	107.93	107.93	80.95	80.95
Additional Paid-In Capital	595.72	595.72	595.72	595.72	173.91	173.91
Retained Earnings	339.22	327.79	283.24	232.17	186.15	122.83
Treasury Stock	-16.18	-15.99	-	-	-	-
Comprehensive Income & Other	-	-	-	-	1.09	0.46
Shareholders' Equity	1,027	1,015	986.89	935.82	442.11	378.15
Total Liabilities & Equity	1,534	1,410	1,213	1,217	910.9	694.43
Total Debt	295.3	152.94	64.02	121.39	232.27	157.2
Net Cash (Debt)	-154.58	-65.36	19.23	-30.43	-228.42	-148.93
Net Cash Per Share	-1.41	-0.60	0.18	-0.32	-2.82	-1.85
Filing Date Shares Outstanding	106.92	112.56	107.93	107.93	80.95	80.45
Total Common Shares Outstanding	106.92	112.56	107.93	107.93	80.95	80.45
Working Capital	225.82	311.29	396.25	359.53	-49.66	-18.03
Book Value Per Share	9.60	9.02	9.14	8.67	5.46	4.70
Tangible Book Value	943.84	975.01	945.28	892.93	407.92	349
Tangible Book Value Per Share	8.83	8.66	8.76	8.27	5.04	4.34
Buildings	-	204.52	203.98	161.29	160.96	71.15
Machinery	-	676.07	565.38	502.07	368.2	273.55
Construction In Progress	-	105.99	38.91	61.59	82.56	150.04

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