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

SHE:001268 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	18.87	127.6	87.58	83.25	90.95	3.85
Cash & Short-Term Investments	18.87	127.6	87.58	83.25	90.95	3.85
Cash Growth	-86.59%	45.69%	5.21%	-8.47%	2260.11%	-53.39%
Accounts Receivable	489.88	326.83	484.14	435.46	434.93	279.97
Other Receivables	2.73	1.69	1.28	0.65	0.84	0.81
Receivables	492.61	328.53	485.42	436.11	435.77	280.78
Inventory	154.68	92.95	79.61	62.45	81.07	83.24
Other Current Assets	12.9	12.35	4.81	7.82	12.66	25.83
Total Current Assets	679.06	561.42	657.42	589.62	620.45	393.7
Property, Plant & Equipment	1,028	875.02	698.09	567.14	536.4	472.33
Other Intangible Assets	104.17	82.84	40.45	41.61	42.89	34.19
Long-Term Deferred Tax Assets	20.63	7.95	3.62	4.13	4.46	2.89
Long-Term Deferred Charges	6.39	1.06	0.58	0.59	0.41	0.43
Other Long-Term Assets	11.44	23.3	10.01	10.19	12.77	7.36
Total Assets	1,936	1,552	1,410	1,213	1,217	910.9

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	144.4	206.76	190.67	123.31	111.59	173.12
Accrued Expenses	21.22	23.31	21.77	16.74	19.89	17.46
Short-Term Debt	176.55	111.75	107.68	40.82	109.09	205.51
Current Portion of Long-Term Debt	36.62	66.66	5.06	5.7	8.6	12.9
Current Portion of Leases	-	2.64	2.62	-	-	1.56
Current Income Taxes Payable	7.63	4.5	4.91	2.04	1.13	5.13
Current Unearned Revenue	0.65	0.03	0.03	0.15	0.26	0.05
Other Current Liabilities	39.2	3.34	13.38	4.6	10.36	27.62
Total Current Liabilities	426.27	419	346.13	193.37	260.92	443.37
Long-Term Debt	392.41	93.57	36.93	17.5	3.7	12.3
Long-Term Leases	-	0.19	0.65	-	-	-
Long-Term Unearned Revenue	21.42	18.23	10.65	11.99	13.27	13.13
Long-Term Deferred Tax Liabilities	2.86	0.01	0.34	3.52	3.67	-
Other Long-Term Liabilities	31.12	-	-	-	-	-
Total Liabilities	874.08	531.01	394.7	226.38	281.57	468.8

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	150.7	107.93	107.93	107.93	107.93	80.95
Additional Paid-In Capital	553.26	595.72	595.72	595.72	595.72	173.91
Retained Earnings	274.54	332.6	327.79	283.24	232.17	186.15
Treasury Stock	-16.18	-16.18	-15.99	-	-	-
Comprehensive Income & Other	-	-	-	-	-	1.09
Total Common Equity	962.33	1,020	1,015	986.89	935.82	442.11
Minority Interest	99.6	0.51	-	-	-	-
Shareholders' Equity	1,062	1,021	1,015	986.89	935.82	442.11
Total Liabilities & Equity	1,936	1,552	1,410	1,213	1,217	910.9

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	605.58	274.81	152.94	64.02	121.39	232.27
Net Cash (Debt)	-586.7	-147.22	-65.36	19.23	-30.43	-228.42
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3.86	-0.97	-0.43	0.13	-0.23	-2.01
Filing Date Shares Outstanding	152.7	149.69	157.6	151.11	151.11	113.33
Total Common Shares Outstanding	152.7	149.69	157.6	151.11	151.11	113.33
Working Capital	252.79	142.42	311.29	396.25	359.53	-49.66
Book Value Per Share	6.30	6.81	6.44	6.53	6.19	3.90
Tangible Book Value	772.09	937.23	975.01	945.28	892.93	407.92
Tangible Book Value Per Share	5.06	6.26	6.19	6.26	5.91	3.60
Buildings	-	214.5	204.52	203.98	161.29	160.96
Machinery	-	863.29	676.07	565.38	502.07	368.2
Construction In Progress	-	168.04	105.99	38.91	61.59	82.56

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 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:

Nov 3, 2026

Data Sources Report a data error