Jiangxi Sunshine Dairy Co., Ltd. (SHE:001318)

Jiangxi Sunshine Dairy 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	464.88	359.25	552.54	487.89	363.37	328.78
Short-Term Investments	-	835	560	450	450	-
Trading Asset Securities	-	-	-	-	30	-
Cash & Short-Term Investments	464.88	1,194	1,113	937.89	843.37	328.78
Cash Growth	-58.70%	7.34%	18.62%	11.21%	156.52%	-6.28%
Accounts Receivable	30	25.45	33.01	31.37	27.19	34.98
Other Receivables	14.96	11.27	18.41	13.82	9.66	1.16
Receivables	44.96	36.73	51.42	45.18	36.85	36.13
Inventory	23.43	26.63	33.07	32.72	50.74	42.75
Prepaid Expenses	-	-	-	-	-	4.85
Other Current Assets	710.81	3.46	3.32	4.33	2.74	12.9
Total Current Assets	1,244	1,261	1,200	1,020	933.71	425.41
Property, Plant & Equipment	236.52	244.76	259.25	271.8	283.15	270.52
Long-Term Investments	-	-	-	100	100	-
Other Intangible Assets	20.48	20.86	21.68	22.46	23.41	24.5
Long-Term Deferred Tax Assets	1.46	1.49	1.31	1.7	1.44	1.46
Long-Term Deferred Charges	3.13	3.73	5.67	10.58	14.35	17.53
Other Long-Term Assets	0.12	1.34	0.67	0.75	1.94	1.38
Total Assets	1,506	1,533	1,489	1,427	1,358	740.8

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	17.35	11.51	22.31	26.34	33.68	25.89
Accrued Expenses	6.26	21.53	20.33	22.02	19.85	23.86
Short-Term Debt	-	-	-	-	-	100.1
Current Portion of Leases	-	0.89	0.85	0.82	0.88	-
Current Income Taxes Payable	2.62	-	1.85	3.15	0.18	0.01
Current Unearned Revenue	15.45	15.67	12.94	11.13	11.28	8.25
Other Current Liabilities	8.42	8.33	7.6	7.07	6.4	5.4
Total Current Liabilities	50.54	57.92	65.89	70.52	72.26	163.51
Long-Term Leases	-	-	0.89	1.74	0.09	1.8
Long-Term Unearned Revenue	4.37	4.16	3.55	4.22	4.89	5.56
Long-Term Deferred Tax Liabilities	3.26	3.65	4.53	5.45	6.16	4.46
Other Long-Term Liabilities	1.37	1.92	0.4	-	-	-
Total Liabilities	59.54	67.65	75.26	81.93	83.39	175.32

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	282.66	282.66	282.66	282.66	282.66	211.96
Additional Paid-In Capital	561.95	561.95	561.95	561.95	563.29	33.2
Retained Earnings	595.79	614.43	560.84	491.5	418.07	307.18
Total Common Equity	1,440	1,459	1,405	1,336	1,264	552.33
Minority Interest	5.84	6.54	8.24	9.36	10.58	13.14
Shareholders' Equity	1,446	1,466	1,414	1,345	1,275	565.47
Total Liabilities & Equity	1,506	1,533	1,489	1,427	1,358	740.8

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	0.44	0.89	1.74	2.55	0.96	101.9
Net Cash (Debt)	464.44	1,193	1,111	935.33	842.41	226.87
Net Cash Growth	-58.70%	7.43%	18.76%	11.03%	271.31%	-9.51%
Net Cash Per Share	1.64	4.22	3.93	3.31	3.33	1.07
Filing Date Shares Outstanding	282.54	282.66	282.66	282.66	282.66	212.08
Total Common Shares Outstanding	282.54	282.66	282.66	282.66	282.66	212.08
Working Capital	1,194	1,203	1,134	949.6	861.45	261.91
Book Value Per Share	5.10	5.16	4.97	4.73	4.47	2.60
Tangible Book Value	1,420	1,438	1,384	1,314	1,241	527.83
Tangible Book Value Per Share	5.03	5.09	4.90	4.65	4.39	2.49
Buildings	-	199.92	199.33	191.89	184.81	184.81
Machinery	-	217.41	212.73	199.41	189.48	187.7
Construction In Progress	-	0.82	0.65	5.52	10.74	1.44

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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:

Aug 25, 2026

Data Sources Report a data error